Nokia Finance Department

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Nokia Finance Department

Finance department

The finance department is responsible for razing the money so that the

business can survive or expand. It can do this by a judicious mixture

of borrowing, going to the shareholders, reducing costs and managing

to increase process marginally.

Sources of finance

* Tax refunds

* Bank

* Mortgage

* Private loans

* Credit cards

* Shares

* Grants

* Overdrafts

* Personal investments

* Borrowing

* Savings

* Windfalls

The department must record all financial transactions, it must be

involved in costing and advise on pricing, and it prepares and

arranges for the payment of wages and salaries. It must provide

continuous prepare the final accounts for the year which will be

audited and presents to the shareholders' meeting.

The finance department employs a number of experts. These are

accountants, but they are not all the same. There is a variety of

speclities which accountants cover. We have already mentioned the role

of the finance department in providing management with continuous

financial information. As its role implies this is the duty of the

management accountant who is responsible for the information which is

obtained from each of the functional areas of the business.

At one time all this information was laboriously produced on paper and

collected by clerks who spent hours analyzing it. Apart from being an

unbelievably boring job it was prone to inconsistency, inaccuracy and

incompleteness and was usually too late for any necessary remedial

action to be taken.

Things are different now. It is not that they are so much cleverer

than our predecessors were; it's just that they have better tools. The

obvious one is the computer. In most supermarkets the check-out

process and the till are managed by bar codes on the goods which the

customer wants to buy.

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