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In the discussion “The Coca-Cola Company and subsidiaries”, the author focuses on the description of an annual report of the Coca-Cola Company in 2016 and the evaluation of its parts and their importance in the field of business. There are several strong and weak aspects of the discussion that have to be mentioned. The evaluation of this discussion and the consideration of the main parts of an annual report can be a useful step taken in terms of the development of personal skills, business knowledge, and critical thinking.
On the one hand, the author of this post gives clear links to the sources that have been used. It is easy to check the credibility of the information and compare the results. For example, it is stated that the section titled “Management’s Discussion and Analysis” provides an overview of the company and its success during the last three years (“The Coca-Cola Company and subsidiaries”, 2016). The reader can use the link and find all detailed information about the chosen company. In addition, this discussion contains the definitions of what an annual financial report is, and what financial activities should be described. The author uses Investopedia as the main source for references and indicates Financial Statements, Auditor’s Report, Accounting Policies as the main sections of an annual report (Momoh, 2017). The definitions help to understand what kind of information is important for financiers, managers, and shareholders who are interested in the activities of the chosen company, its latest achievements, and perspectives that may have a certain impact in the future.
On the other hand, the discussion under analysis contains much information taken directly from the sources without any evaluations, personal thoughts, and contributions. The information is comprehensible, but it lacks something that can help the reader to understand a topic and clarify what the author thinks of it. There are several options to improve this discussion. For example, it is possible to make use of some statistical data about the company and attract the reader’s attention. It is easy to find several interesting facts online, using the official website of the company, observing its missions, vision, and organizational values to shape a better future or to refresh the world (The Coca-Cola Company, 2016). The chosen company is one of the most frequently analyzed and evaluated business organizations in the whole world. It does not take much time to gather enough information about its employees, customers, and achievements.
Another shortage of this discussion is based on the lack of explanations and examples. Though it is mentioned that financial highlights, capital resources, and financial positions are necessary for an annual report, and the Coca-Cola Company is not an exception, the author does not give any numbers or calculations. It is hard to understand if this discussion aims at introducing a company or just giving some theoretical basics and financial statements. For example, it is possible to improve the discussion by adding the fact that approximately 59 billion servings of beverages are consumed worldwide annually (“The Coca-Cola Company and subsidiaries”, 2016). Such facts can demonstrate the level of the author’s awareness and the ability to use the numbers in a proper way to convince the reader and present the necessary information.
In general, the chosen discussion contains several interesting facts and approaches to the evaluation of annual reports and financial positions of a company. However, it is hard to say that the content of this post is perfect. Therefore, certain improvements are suggested to make sure that the discussion is interesting and clear to all readers regardless of their background and further intentions.
References
The Coca-Cola Company. (2016). Mission, vision & values.Web.
The Coca-Cola Company and subsidiaries. (2016). Web.
Momoh, O. (2017). Annual report.Web.
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