"Beyond the Balance

Sheet: A Peek into

Managerial
Accounting"
Made by Artem Lishchuk, Yaryna Pryveda, Daryna
Savchuk, Yevheniia Baranovych, Vlas Chebotarov,
Cristina Mouriño, Anastasiia Horbachova

F o r o u r s l i d e s p a y
t r i b u t e t o :

s l i d e s p p t . n e t
Agenda
01 Brief introduction

Managerial accounting in Financial

02 statements

03 Cost classification

04 Types of cost

05 Importance of each cost reported

06 Recommendatons
 Coca Cola is
50

Beverage company selling world-loved

drinks in more than 200 countries since 1886 40

our purpose is to refresh the world and make

a difference.
30

20

10

0
2019 2020 2021 2022

Revenue Net profit

Managerial accounting in
Financial statements

Operating Commerical Cash flow

expenses execution generation
Increase due to the Investments in tools Implementation of
investments in and technology to initiatives to improve
teammates operate more cash flow and increase
effectively profitability

Supply chain Revenue Liquidity and

optimization management capital resources
Significant capital Involves optimization of Enough sources of
expenditures to prices, building capital to finance its
optimize the supply relationships with business plan, meet
chain customers working capital
requirements
 Process Costing & Type of costs
Process costing is the best cost
allocation method for Coca-Cola
Company to track production
expenses of homogeneous
products at various production
stages.

The company's mass

manufacturing factories produce
large volumes of beverages at
every production cycle, making it
impractical to track costs
associated with each unit
individually
 Importance of costs
reported
Overview

Being the largest provider of beverages across

the world Coca Cola have to ensure that all Risk
process are flawless by analysing workflows management
and mitigating all risks connected to them.

Budgeting

Pricing
decisions

Benchmarking

Performance
evaluation
Different Costs to consider

ility Ma
ab r Customer acquisition
Sustainability cost n cost

ke
Waste Reduction cost Return on

i
ta

tin
Advertisement

Sus
spends(ROAS)

g
COSTS

ce
Cost of debt-to-equity ratio
HR

Employee retention cost
Health and safety cost
per employee
an
i n companies can reduce their
F financial risk and increase
their financial stability.
 THANKS!
Does anyone have any questions?

F o r o u r s l i d e s p a y
t r i b u t e t o :

s l i d e s p p t . n e t
 References
Coca-Cola Consolidated. (n.d.). Investor Relations - Annual Reports,
Proxies & SEC Filings. Retrieved from
https://investor.cokeconsolidated.com/static-files/17a2c075-a417-4e33-
9c69-4dbd18f557b7

IvyPanda. (2022, November 28). The Coca-Cola Company's Managerial

Accounting. https://ivypanda.com/essays/the-coca-cola-companys-
managerial-accounting/