HND商务会计高级outcome-3-4-5报告答案

Index page

Index page………………………………………..…. Introduction…………………………………………. Background………………………………………..… Findings

Section 1………………………………………… Section 2………………………………………… Section 3………………………………………… Conclusion………………………………………….. Reference…………………………………………….

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Introduction

Background

SSP plc is a company operating in the food manufacturing industry. It is engaged in food processing, supplying all the main supermarket chains with first class process meat products. During the last few years the company has been difficult because of the BSE and Foot and Mouth disease made a declining demand for meat product. The bad outstanding achievement stopped in 2004 and a partial rebound in the market produced an increase in turnover by nearly 15%. It is expected that this rebound in the market will gather momentum over the coming year and the SSP plc is planning to take even greater strides forward by opening a new processing plant in Glasgow.

As requested in the chief executive’s memo of 30 December, here is my report summarising and analysising the financial position of the SSP plc for the year 2003 and 2004.

Outline

The main body of the report will evaluate five parts:

Part 1--- Analyze the users of financial information and the purpose of using. Part 2--- State of financial source and categorize with their characteristics. Part 3---Explain the cash flow statement of SSP plc.

Analyze the recent financial performance and position of the SSP plc.

(Including my recommendations about how to improvement of business performance)

Findings

Section 1. Users of financial accounts.

Users of financial statements are a group of people or organizations who use the information to make evaluations and decisions. Users of financial information can be divided into two categories: internal and external users.

Now, I will use a table to show you the users’ purpose and sources of information they use to get the statements.

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