This report provides a comprehensive analysis of Skanska PLC's financial decision-making processes, focusing on key functions, roles, and duties within the company's accounting and finance departments. It explains the structure and terms used in financial statements, including the balance sheet, income statement, cash flow statement, and statements of shareholder’s equity. The report also applies management accounting techniques like marginal analysis, capital budgeting, and trend analysis. Furthermore, it includes a detailed calculation and analysis of five key financial ratios (net profit margin, current ratio, return on capital employed, debtors collection period, and creditors collection period) for 2018 and 2019, offering insights into Skanska PLC's performance. The analysis highlights the company's strengths and weaknesses, providing a comparative view of its financial health over the two-year period. Finally, the report provides a conclusion summarizing the key findings.
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