hnd会计第一学期报告

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1、1•IntroductionSSPpicisengagedinfoodprocessingandoperatinginfoodmanufacturingindustry.Itwillexplainthepurposeofsetoffinancialaccountinginformationandanalyzeandaccountingratios.2.Task1UsersPurposeofusersSourcesoffinancialinformationManagement(ManagingDi

2、rectors,FinancialManagers,DepartmentalManagers,etc.)Toallowmanagementtomakeeffectivedecisions,allareasofaccountinginformationareofinteresttothem.Managementwillusetheaccountinginformationtocompareperformancewithperviousyearsandcompetitors,identifyareas

3、ofimprovement,planfutureresourceallocation,decidepurchasingandpricingpolicies,etc.Managementwilluseallsourcesoffinancialinformation・Thecompany?spastperformancecanbeassessedusingthefinalaccountsandratioanalysis.Theratioanalysiscanthenbecomparedwithprev

4、iousyearsorwithcompetitorstoshowareasofpossibleimprovementorinvestigation.Budgetsarealsoanimportantsourcetomanagement-theseareusedtoidentitypossiblefutureproblemssothatproactivemeasurescanbetaken.Employees(Executiveswhoareinterestedinhowwelltheirentit

5、yisbeingperformed.)Employeesaregenerallyinterestedinjobsecurityandfuturesalarynegotiations.Theywillthereforebeparticularlyinterestedinprofitabilityandthecompany^futureprospects.Foremployeeswhoareinterestedinjobsecurity,thecashflowstatementcanbeusedasa

6、guidetofutureprospects.Employeeswillthereforerefertothetrading,profitandlossaccountandprofitabilityratiosAndthecompany'sprofitabilitywillbeusedasthebasisofthefuturesalarynegotiations.Theywillthereforebeparticularlyinterestedinprofitabilityandthecompan

7、y'sfutureprospects.Presentshareholders(existingowners:ordinaryandpreference)Presentshareholdersareprimarilyinterestedinthevalueoftheirsharesandthereturnontheirinvestments.Thisgroupofuserswillthereforerequirethefinancialaccountinginformationforthepuipo

8、seofassessingtheprofitabilityofcompany.Profitbilityratioswillbeofulimateinteresttoshareholders,inparticulararatioknownasreturnoncapitalemployed.Thisratioindicatestheamountofdividendreceivedbyshareholdersinrelationtotheamountinvested.Shareholde