This report provides an executive summary of financial decision-making, focusing on investment decisions from both investor and company perspectives, emphasizing the importance of financial performance analysis. It delves into the roles of accounting and finance departments, detailing their functions in recording transactions, preparing financial statements, and securing funds. The report includes a SWOT analysis of SKANSKA PLC, followed by an analysis of financial ratios to assess the company's financial health. It explores the impact of these ratios on investment decisions, offering insights into how companies can evaluate their financial standing and make informed choices. The conclusion summarizes the crucial role of these departments and their functions in fostering growth and development within the company. The report is designed to guide students through the complexities of financial analysis and decision-making.