HND accounting gu2 报告.docx

1、HND accounting gu2 报告Brief1.SMART objectives of projectMotorola was founded in 1928; it is one of the worlds wealth hundred businesses. The business scope of this company covers the broadband communications, embedded systems and wireless networks.In this report I will use Motorolas annual report dur

2、ing 2004 to 2008 which I found in Motorolas website and try to raise the veil of its financial situation by analyze Motorolas cash flow position and profitability ratios. I hope this will help the shareholders of Motorola to have a clear see of this companys advantages, disadvantages and the risk in

3、 the future then do the best invest. The main objective of the project should be achieved within 17 weeks in 30, December.2.Statement of the issue to be investigatedA companys cash flow performance will show the development trend of the company and the companys future, profitability ratios will reve

4、al the companys ability of making profit, it relate to shareholders return of investment. Both of cash flow position and profitability ability are the most be concerned by people. In this report I will analyze Motorolas cash flow and profitability ratios to help the shareholders make investment deci

5、sion by be awarded with its advantages, disadvantages and risks.3.Reasons of the choice of the issueThe reasons of me to choose this issue will be show as follow: As we all know an economic crisis outreached in 2008 and it still will continue for a period of time. In this situation it is harder for

6、shareholders who have poor knowledge of finance to have a clear view of the company and invest correctly; therefore I will help them to see clearly of the situation.Maximum profitable is every profitability companys goal so it has the necessary to analyze companys profitability.Cash is the most liqu

7、id assets of all business, without sufficient cash flow a business will be unable to pay current liabilities or unable to fund investment in new fixed assets, eventually the business will grind to a half. To analyze the companys cash flow will help shareholders to know the companys future and do the

8、 invest best.My major is accounting, I have learned this fields knowledge in class and I show big interest in it. Relevant information could be referred to the HND student Guide DE39 34, Business Accounting: Advanced.4.Justification for the choice of busingMotorola has weathered tough macro environm

9、ents and reinvented itself many times by being much focused on innovation and customers over the past 80 years. In 2008, amidst the most challenging global economic environment in decades, Motorola delivered solid financial results in their Enterprise Mobility Solutions and Home and Networks mobilit

10、y business. To chose Motorola company has the following reasons:Motorola has a strong global brand, talented people and a proven record of creating disruptive technologies and innovative products that advance the way the world connects. We can have a rough idea of the whole mobile phone industry by

11、analyze Motorola as an example.In the economic crisis which outreached in 2008, Motorola displayed unfavorable position compare with its biggest opponent Nokia. It is worth to analyze Motorolas financial performance right now. There are many Motorolas loyal customers at every corner of the world tha

12、t who are very concern about it. 5.Sources of information and reasons to chose it.The two main sources of the information I will use in this report are: secondary data and primary data.5.1Secondary dataData is that has already been collected by someone else for a different purpose to yours is second

13、ary data.The information we get from internet, books, newspapers, profession journals and others report are all called secondary data.The secondary data can provide:large amounts of information,quickly,and cheaply5.2Primary dataWhen the data collector is the one using the data for analysis, the sour

14、ce is primary.The data which collect by observation, experimental research, telephone surveys, interview, etc. are primary data.To use primary data we can get following benefits:fill the information gapaddresses specific research issuesknow the truth6.Conduct investigation and methods choseI will us

15、e secondary and primary research as a tool to help my investigation.6.1Secondary researchIn this report I will mainly use secondary data because it is hard for the common customer to get the companys financial statements personally but it is easy for us to get Motorolas financial information from in

16、ternet and library. Internet Nowadays, computer almost penetrating every Conner of the world, therefore on-line research is the most convenient way to find out ideal information. I found out Motorola Corporations annual report from year 2004 to year 2008 on .Advantage:ease of accesslow cost to acqui

17、remay allow the researcher to cover a wider geographic or temporal rangeLibraryThe data collection process is informed by expertise and professionalism that may not available to smaller research projects. I will find some data about Motorolas background and history after days research in the Beijing

18、 International Studies University library, it will help me a lot by know the company better. Advantage:save time,save money,convenient to gain,6.2Primary researchThere was some information that I can not found in secondary data so I tried to research it personally. It is more heard method to get inf

19、ormation by many limits I will do a telephone survey to fill the information gap.Telephone surveyI will find Motorolas financial departments telephone number in telephone directory and try my best to get the information I will be wanted.AdvantageAddresses specific research issuesGreater controlEffic

20、ient spending for informationProprietary information7.Statement of the criteriaI will indicate the companys cash flow position by analyze the companys cash flow trend.Nokia is a strong competitor for Motorola I will show the shareholders the companys position by compare with Nokia.8.Timescales for c

21、onducting the investigationPrimary /Secondary researchSources of informationTimeInvestigation methodActivitiesDuration(days)Money(￥)Secondary dataSeptember 9- 28InternetIn this time period I will research Motorolas financial statements on line and print its annual report.1970Secondary dataOctober.8-

22、20LibraryThe internet search should be done at the end of September, so at this stage I will go to library to find the data cannot be getting from internet. I will photo copy it as material of my report.1220Primary dataOctober.22-30Telephone Survey I will also need the data which will focus the them

23、e of my report the practical way for me to get data personally is to call the companys financial department. 8108Total29198Timescale for stageStagesWeeksActivitiesPlanning stage1Our teacher will give us a lecture to introduce great unit 2 and interpreter every issues, I should decide which issue I w

24、ill be chose.2After fixed the issue I will start the data research, both of secondary research and primary research will be use. 4When the materials are prepared already I will start my reports planning part writing.5In the fifth week our teacher will give us a face-to-face interview; he will point

25、out the drawbacks of my report and give me advice.6The reports planning part should be finish in this week every student will submit their planning part. Development stage7To analyze the information I have collected in the planning stage. 9Write Motorolas cash flow analysis to help the shareholder p

26、osition the company.10Have interview with my teacher ask him to grade my report.11Start the Motorola profitability ratio analysis let shareholders do best investment. 12Let teacher mark my profitability ratio analysis part.13Finish the developing writing after correction.Evaluating stage14I will ass

27、ess my report planning stage and developing stage to see they are did or didnt work effectively.16Also have an interview with my teacher let him give a judgment of my whole report.17Carry out the last time correction, and finish the report in the dead-line.Executive summaryThis report is through ana

28、lyzing Motorolas profitability position from 2006 to 2008 to help the shareholders of this company have a clear view of its strength, weakness and the risk of the company then help them do better invest decision in relation to Motorola in the future.The resources of this report are mainly collected

29、by two ways: Secondary research and Primary research. The Secondary data, Motorolas annual report from 2006 to 2008 are to be obtained from Motorolas website and Campus library. The Primary data are to be collected through a telephone interview with financial department manager of Motorola in Beijin

30、g. To achieve above purposes three analysis methods will be use to analyze Motorolas financial figures related to profitability: analysis on trends of Absolute profit numbers in the financial statements; analysis on conventional profitability ratios and analysis comparison on profitability ratios wi

31、th those of in Nokia, its major competitor, to find out Motorolas relative disadvantages in profit making.By reading the analysis shareholders will recognize Motorolas strength, weakness, risk and its real position in the market. 1Introduction:Motorola, Inc. is an American, multinational, Fortune 10

32、0, telecommunications company based in Schaumburg, Illinois. It is a manufacturer of wireless telephone handsets, and also designs and sells wireless network infrastructure equipment such as cellular transmission base stations and signal amplifiers. Motorolas home and broadcast network products include se