HNDaccountinggu2报告Word格式.docx
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HNDaccountinggu2报告Word格式.docx
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•largeamountsofinformation,
•quickly,
•andcheaply
5.2Primarydata
Whenthedatacollectoristheoneusingthedataforanalysis,thesourceisprimary.
Thedatawhichcollectbyobservation,experimentalresearch,telephonesurveys,interview,etc.areprimarydata.
Touseprimarydatawecangetfollowingbenefits:
•filltheinformationgap
•addressesspecificresearchissues
•knowthetruth
2.Conductinvestigationandmethodschose
Iwillusesecondaryandprimaryresearchasatooltohelpmyinvestigation.
6.1Secondaryresearch
InthisreportIwillmainlyusesecondarydatabecauseitishardforthecommoncustomertogetthecompany’sfinancialstatementspersonallybutitiseasyforustogetMotorola’sfinancialinformationfrominternetandlibrary.
Internet
Nowadays,computeralmostpenetratingeveryConneroftheworld,thereforeon-lineresearchisthemostconvenientwaytofindoutidealinformation.IfoundoutMotorolaCorporation’sannualreportfromyear2004toyear2008on.
Advantage:
•easeofaccess
•lowcosttoacquire
•mayallowtheresearchertocoverawidergeographicortemporalrange
Library
Thedatacollectionprocessisinformedbyexpertiseandprofessionalismthatmaynotavailabletosmallerresearchprojects.IwillfindsomedataaboutMotorola’sbackgroundandhistoryafterday’sresearchintheBeijingInternationalStudiesUniversitylibrary,itwillhelpmealotbyknowthecompanybetter.
•savetime,
•savemoney,
•convenienttogain,
6.2Primaryresearch
TherewassomeinformationthatIcannotfoundinsecondarydatasoItriedtoresearchitpersonally.ItismoreheardmethodtogetinformationbymanylimitsIwilldoatelephonesurveytofilltheinformationgap.
Telephonesurvey
IwillfindMotorola’sfinancialdepartment’stelephonenumberintelephonedirectoryandtrymybesttogettheinformationIwillbewanted.
Advantage
•Addressesspecificresearchissues
•Greatercontrol
•Efficientspendingforinformation
•Proprietaryinformation
3.Statementofthecriteria
•Iwillindicatethecompany’scashflowpositionbyanalyzethecompany’scashflowtrend.
•NokiaisastrongcompetitorforMotorolaIwillshowtheshareholdersthecompany’spositionbycomparewithNokia.
4.Timescalesforconductingtheinvestigation
Primary/Secondaryresearch
Sourcesofinformation
Time
Investigationmethod
Activities
Duration
(days)
Money
(¥)
Secondarydata
September9-28
Internet
InthistimeperiodIwillresearchMotorola’sfinancialstatementsonlineandprintitsannualreport.
19
70
October.
8-20
TheinternetsearchshouldbedoneattheendofSeptember,soatthisstageIwillgotolibrarytofindthedatacannotbegettingfrominternet.Iwillphotocopyitasmaterialofmyreport.
12
20
Primarydata
22-30
TelephoneSurvey
Iwillalsoneedthedatawhichwillfocusthethemeofmyreportthepracticalwayformetogetdatapersonallyistocallthecompany’sfinancialdepartment.
8
108
Total
29
198
Timescaleforstage
Stages
Weeks
Planningstage
1
Ourteacherwillgiveusalecturetointroducegreatunit2andinterpretereveryissues,IshoulddecidewhichissueIwillbechose.
2
AfterfixedtheissueIwillstartthedataresearch,bothofsecondaryresearchandprimaryresearchwillbeuse.
4
WhenthematerialsarepreparedalreadyIwillstartmyreport’splanningpartwriting.
5
Inthefifthweekourteacherwillgiveusaface-to-faceinterview;
hewillpointoutthedrawbacksofmyreportandgivemeadvice.
6
Thereport’splanningpartshouldbefinishinthisweekeverystudentwillsubmittheirplanningpart.
Developmentstage
7
ToanalyzetheinformationIhavecollectedintheplanningstage.
9
WriteMotorola’scashflowanalysistohelptheshareholderpositionthecompany.
10
Haveinterviewwithmyteacheraskhimtogrademyreport.
11
StarttheMotorolaprofitabilityratioanalysisletshareholdersdobestinvestment.
Letteachermarkmyprofitabilityratioanalysispart.
13
Finishthedevelopingwritingaftercorrection.
Evaluatingstage
14
Iwillassessmyreportplanningstageanddevelopingstagetoseetheyaredidordidn’tworkeffectively.
16
Alsohaveaninterviewwithmyteacherlethimgiveajudgmentofmywholereport.
17
Carryoutthelasttimecorrection,andfinishthereportinthedead-line.
Executivesummary
ThisreportisthroughanalyzingMotorola’sprofitabilitypositionfrom2006to2008tohelptheshareholdersofthiscompanyhaveaclearviewofitsstrength,weaknessandtheriskofthecompanythenhelpthemdobetterinvestdecisioninrelationtoMotorolainthefuture.
Theresourcesofthisreportaremainlycollectedbytwoways:
SecondaryresearchandPrimaryresearch.TheSecondarydata,Motorola’sannualreportfrom2006to2008aretobeobtainedfromMotorola’swebsiteandCampuslibrary.ThePrimarydataaretobecollectedthroughatelephoneinterviewwithfinancialdepartmentmanagerofMotorolainBeijing.
ToachieveabovepurposesthreeanalysismethodswillbeusetoanalyzeMotorola’sfinancialfiguresrelatedtoprofitability:
analysisontrendsofAbsoluteprofitnumbersinthefinancialstatements;
analysisonconventionalprofitabilityratiosandanalysiscomparisononprofitabilityratioswiththoseofinNokia,itsmajorcompetitor,tofindoutMotorola’srelativedisadvantagesinprofitmaking.
ByreadingtheanalysisshareholderswillrecognizeMotorola’sstrength,weakness,riskanditsrealpositioninthemarket.
1Introduction:
Motorola,Inc.isanAmerican,multinational,Fortune100,telecommunicationscompanybasedinSchaumburg,Illinois.Itisamanufacturerofwirelesstelephonehandsets,andalsodesignsandsellswirelessnetworkinfrastructureequipmentsuchascellulartransmissionbasestationsandsignalamplifiers.Motorola'
shomeandbroadcastnetworkproductsincludeset-topboxes,digitalvideorecorders,andnetworkequipmentusedtoenablevideobroadcasting,computertelephony,andhigh-definitiontelevision.ItsbusinessandgovernmentcustomersconsistmainlyofwirelessvoiceandbroadbandsystemsusedtobuildprivatenetworksandpublicsafetycommunicationssystemslikeAstroandDimetra.Motorola'
shandsetdivisionisnowfocusingonsmartphonesusingGoogle'
sopen-sourceAndroidmobileoperatingsystem,includingthefirstphonestoshipusingAndroidrelease2.0.
Motorolahelpmeettheneedsofconsumers,businessesandgovernmentsaroundtheworld.AsitenterMotorola’s80thyear,theirgoalistobuildontheirstrongfoundation,torenewandstrengthenthecompanyandtocreateincreasedvaluefortheirshareholders.
ButinrecentyearsMotorola’sperformanceseemsdidnotsatisfiedtheirshareholders’needs.In2008,amidthemostchallengingglobaleconomicenvironmentindecades,MotoroladeliveredpoorfinancialresultsintheirEnterpriseMobilitySolutionsandHome&
NetworksMobilitybusinesses.AndtheTurnover,GrossprofitandNetprofitbeforetaxareallpresenteddeclinetrendsduring2006to2008.
TheshareholdersofMotorolashouldpaymoreattentiontothecompany’sfinancialinformation,especiallywhenithasapoorperformance.TheshareholderswhomayhavelessfinancialknowledgecanseeMotorola’sAbsolutenumbers’andprofitabilityratios’analysisduring2006to2008inthisreportbyshowingthetrendsoffinancialfiguresinitsfinancialstatementsandcomparingitsprofitabilityratioswithitsmajorcompetitorNokia.
2Findings:
Motorolaprovidestechnologies,productsandservicesthatmakeabroadrangeofmobileexperiencespossible.TheirPortfolioincludeswirelesshandsets,wirelessaccessories,digitalentertainmentdevices,wirelessaccesssystems,voiceanddatacommunicationssystems,andenterprisemobilityproducts.
Motorolareportsfinancialresultsforthefollowingthreeoperatingbusinesssegments:
•TheMobileDevicessegmentdesigns,manufactures,sellsandserviceswirelesshandsetswithintegratedsoftwareandaccessoryproducts,andlicensesintellectualproperty.Thesegment’snetsalesin2008were$12.1billion,representing40%oftheCompany’sconsolidatednetsales.
•TheHomeandNetworksMobilitysegmentdesigns,manufactures,sells,installsandservices:
digitalvideoandwirelessaccesssystem.Thesegment’snetsalesin2008were$10.1billion,representing33%oftheCompany’sconsolidatednetsales.
•TheEnterpriseMobilitySolutionssegmentdesigns,manufactures,sells,installsandservicesanaloganddigitaltwo-wayradio,voiceanddatacommunicationsproductsandsystemsforprivatenetworks,wirelessbroadbandsystemsandend-to-endenterprisemobilitysolutionstoawiderangeofenterprisemarkets,includinggovernmentandpublicsafetyagencies.Thesegment’snetsalesin2008were
$8.1billion,representing27%oftheCompany’sconsolidatednetsal
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