美国广播公司成立于1972年6月,由系统分析和程序开发前5名的德国IBM工程师Mannheim负责管理。缩略词后来包括的范围改为支持系统,应用程序和产品数据处理。1976年,“ABC”成立,总部老总孔翰宁第二年任职。1988年8月,Mannheim转入集团(由德国法律公司)。ABC集团在2005年年度股东大会正式成立评估一个公司的业务和财务状况需要有一个深入的分析数据的财务报表,同时作为一个会计师，也能提高其分析技能。
选择分析ABC的第二个原因是精心设计的年度报告的可用性和行业相关数据能够精准的帮助分析。与此同时,作为一个ABC集团的员工,我认为解释和分析公司的业务和财务业绩并不是十分困难,因为我已经与公司建立了融洽的关系,对公司整体和软件行业有一个较好的把握。
AN EVALUATION OF THE BUSINESS AND FINANCIAL PERFORMANCE OF ABCGROUP BETWEEN 1ST JANUARY 2007 AND 31 DECEMBER 2009
A RESEARCH AND ANALYSIS PROJECT FOR THE BSc (Hons) IN APPLIED ACCOUNTING
TABLE OF CONTENT
PART 1 – Project Objectives and Overall Research Approach.
1.1 Reasons for choosing the project topic and particular organization
1.2 Project objectives and research questions
1.2.1 Project objectives
1.2.2 Research questions
1.3 An explanation of research approach.
PART 2 – Information Gathering and Accounting/ Business techniques.
2.1 Information Sources
2.1.1 Annual reports and summarized financial statements
2.1.2 Books and texts on financial analysis and business models
2.1.3 Media and internet sources
2.2 Methods used in collecting information
2.3 Limitation of information gathering
2.4 Ethical issues
2.5 Explanation of the accounting and/or business techniques
2.5.1 Financial performance
2.5.1.1 Profitability ratios
2.5.1.2 Long term solvency and stability
2.5.1.3 Short term solvency and Liquidity
2.5.1.4 Efficiency ratios
2.5.1.5 Investor ratios
2.5.1.6 Limitations of ratio analysis
2.5.2 Business performance
2.5.2.1 SWOT Analysis
2.5.2.2 Balanced scorecard
PART 3 – Results, Analysis, Conclusions and Recommendations.
3.1 Financial Performance
3.1.1 Profitability ratios
3.1.2 Long term solvency and stability
3.1.3 Short term solvency and Liquidity
3.1.4 Efficiency ratios
3.1.5 Investor ratios
3.2 Business Performance
3.2.1 SWOT analysis
3.2.1.1 Strengths
3.2.1.2 Weaknesses
3.2.1.3 Opportunities
3.2.1.4 Threats
3.2.2 Balanced scorecard
3.2.2.1 Financial perspective (covered in 3.1)
3.2.2.2 Customer perspective
3.2.2.3 Internal processes
3.2.2.4 Learning/growth
3.3 Conclusion & Recommendation
PART 1 – Project objectives and overall research approach.
ABC was founded in June 1972 as System Analysis and Program Development by five former IBM engineers inMannheim,Germany. The acronym was later changed to stand for Systems, Applications and Products in Data Processing. In 1976, "ABC " was founded, and moved its headquarters the following year to Walldorf. In August 1988, ABC transferred into ABC GROUP (a corporation by German law). ABC GROUP became the company's official name after the 2005 annual general meeting.
1.1 Reasons for choosing the project topic and particular organization
Evaluating the business and financial performance of a company affords me the opportunity to have an in depth analysis of figures stated in the financial statements, also brush up my analytical skill as a charted accountant.
The second reason for the selection was the availability of well designed annual reports and useful industry related data that helped in the analysis. Meanwhile, being a ABCGROUP employee, I envisage that interpreting and analyzing the business and financial performance of the company is less difficult, since I have already built up rapport with the company and have a good overall understanding about company and software industry it belongs.
Furthermore, in the face of continuous, accelerated change in the business environment driven by key transformational forces, such as constantly developing corporate-governance law and reporting regulations, global economic uncertainty, hyper competition, increasingly globalized business and trade, and the strive for sustainability. It is important to see through whether ABCGROUP can find ways to contend with shifting pressures to ensure sustained competitiveness and profitable growth.
1.2 Project objectives and research questions
1.2.1 The project objectives are as follows;
(a) To assess financial performance of ABCGROUP over the thre
