HND商务会计高级outcome345报告答案

.word可编写.word可编写.专业.专业.专注#/10Trend:IncreaseAnalysis:Wherethisratiogasincrease,thisisagoodsign.Itindicatesthattheexistingfixedassetsaregeneratingmoresalesandmaybeinvestmentinnewfixedassetsgascouldbebeenpaidoff.ManagersofSSPplcshoulddevelopandfocusonit.DebtorsCollectionPeriod=Debtors/Turnoverx365£306,000/ £11,674,0009x.57365=days£452,000/ £13,382,00012x365=.33daysTrend:IncreaseAnalysis:ItisabadsignthatthereisanincreaseinDCP .ItindicatesthatSSP ’smhaveapoorcreditcontrolofpoorinvoicingsystem.Thebaddebtsmayalsoincrease.TheleadersofSSPshouldchecktheirinvoicingandremindersystemtokeeptheratioaproperrange.InvestmentRatios:InterestCover=ProfitBeforeInterest&Tax/InterestCharges2003: £1,416,000/ £2004: £1,135,000/ £234,000=.85Trend:DecreaseAnalysis:Thisratioshowshowcapablethecompanyisofcoveringitsinterestcharges.Thedecreaseisnotgoodbecausethecompanyislessabletomeetitsinterestpayments.Buttheratioisstillinareasonablerange.Leadersshouldtrytoincreasecompany'sprofittokeepthisratioahighlevel.DebtRatio=TotalDebts/TotalAssetsx100%2003:( £767,000+ £1,560,0(£4,17,000+0)/£1,195,000)x100%=44.65%2004:( £701,000+ £1,560,000)/£4,318,000+£1,248,000)x100%=40.62%Trend:DecreaseAnalysis:Itisagoodsignthattheratioincreased.However,ahealthyratioshouldkeeparound50%.ItindicatesthatSSPhasfewerliabilitiesorkeepsmoreassets.Thesignshouldbekeptbymanagers.3.RecommendationAfterreadingandanalyzingthreeaccountsfromSSPCompany,IfoundsomeproblemswithitandnowIwillpresentmysuggestionsaboutthefuturemanagementinthesetwoparts.OperationalrecommendationAratioofNetProfitPercentageshowsusthatSSPplchasahighexpenditureinoperation cost.Italsoindicatesthatthecompanyhasalowlevelofcostcontrol.Therefore, IsuggestthatSSPshouldtrytodecreasethecostsofsalesand theoperationcost,suchasadoptingnewmanagementsystemandusingcontractorstofinddistributionchannelsbuttofindthemitself.FinancialrecommendationForthesourceoffinance,SSPhasabadperformanceoffinancialoperating.IntheCashFlowStatement,theFinancingis £0,butthecompanyisplanningexpansioninGlasgoThemaininflowofthecompanyisthesales.Itisadangerousphenomenonifthecompanywantstousetheturnovertoexpanseitsbusinessbecauseitisimpossibletousethecurrentcashtosupportlong-terminvestment.SoIsuggestthatthecompanymayincreasethenumberofsharecapitalormakemoredebenturestogetmorelong-termcapitalforexpansion.ConclusionByanalyzingtheP&LAccount,BalanceSheetandCashFlowStatement,wecaninferthatSSPplchasagoodoperationalperformance.However,therearestillmanypartstoimproveanddeveloptohelpthecompanymaximizeprofits.ReferenceRayH.Garrison,ManagerialAccounting,BusinessPublicationsInc.,1985,PrintedinU.S.A.J.R.DYSON,AccountingforNon-accountingStud