Summative assessment   There will be one summative assessment which involves a comprehensive analysis of the financial and non-financial performance of an international organization (of your choice) a

********* ******** ** ****** ***** ****************** ****************** affiliationProfessor’s ******** of ***************** of Contents1 ************ ** ********* Performance ***** Ratio ******** 3Company ********* and ********** ************** 3Ratio ******** *** Comparative ********** ********** ****** ************** ****** ********* Ratios ******** ******* ****** 7Valuation ****** ************ ********** ** ******** Scorecard 8Strengths ** the ******** ********* ************ and Areas *** *********** ********** ******** Scorecard *** ****** Motor *********** 10Integrated ********* (IR) 12Benefits ** ******** ********** Reporting for ****** ***** *********** ************ of ******** ********** ********* *** ****** ***** *********** *** Conclusions *********** **** 16Appendix * ********** ******** ********** ********** 2 ************** ********* Statements ***** ************** today's *********** ***** *** ******** ***** ** ********** rapidly ******** and ******** **** *********** financial *********** ********** *** strategic ********** *** **** ********* ** ******* good *********** and reach *** *** ***** This ****** **** to ******* ** ******** ******** ** *** two ******* international ********* *** Toyota ***** *********** and *** ********** ***** **** * ******* ***** on *** **** ********* statements ********* ********** and ********** reports *** ****** focuses ** * ********* *********** ****** of *** Toyota ***** *********** *** *** Volkswagen ***** ***** **** been ********** ** close *********** ** *** ********** ************* ******** With *** *** of ratio analysis *** ******* ************* *** ****** assesses *** reviews *** financial ****** *** performance ** the mentioned ************* ** ***** **** ** liquidity ************* leverage working ******* management *** ********* ** ******** *** ****** ********** ******** *** ********* *** ******** scorecard ** Kaplan-Norton ** * ********* ********** ****** ********* *** ********* *** ********* ********** **** this ********** * balanced scorecard **** would ********* **** ****** Motor Corporation *** **** ********** ** contains the ******* ******* and the strategic objectives *** ** which are aligned with the ********* ***** *** ****** ******** * critical *********** ** provided ******** ** *** pros *** **** ** ********** ********* *** ****** ***** Corporation ***** the ************* ********** ********* **** ********* and ******** ******** ********** Through the *********** ** ********* ******** strategic management ************** and *** ************ ** integrated ********* **** report ******** recommendations that ***** be ****** ** *** management **** ** make **** effective and ******** ********* *** ******* *** *************** ***** of ****** ***** Corporation ** the ****** automotive market2 Financial Performance using ***** AnalysisCompany Selection and ********** IdentificationFor this ****** *** ****** ************ ** ****** ***** Corporation ******** A) *** *** ********* entity ** ********** ***** ******** ** *** *** companies ******* their automotive ************* ******** *** are ********** ***** *** ******* ********** ** *** ****** ***** which ***** **** ******** *** ********** *** ****** ** Volkswagen ***** ***** ******** main ****** ** ********** ** ******* criteria **** ** ***** ******* ********* ********** ***** ******** *** financial ********** that don’t ****** too **** Similarly both companies are ******* ** *** ********* ****** *** ********* ** a wide variety of cars **** ********* **** *** ****** ** ********** ******** ******* they ******* * ***** ****** footprint **** their processes ******** ********* ***** ** *** ***** *** the ******** ******* ***** ************* ** ******** *** ********* **** *** ****** ***** *********** *** Volkswagen ***** ******* **** **** *** ** similar **** and are generally profitable ***** ***** * ******** ********** ******** ** *** financial year 2023 ****** **** total sales ** ****** ******** compared to ********** ******* ******* revenues ** ******** ************ ******** *** *********** ************* ********* ****** *** *** two ********* *** ********** belowTable 1: Summary of ********* *************** *************** ****** provide information ** *** ****** capability to **** *** short- *** ********* ********* **************** ** ********* ******** **** Toyota's ******* ratio standing ** *** ******* the fact **** *** every ** ** ******* liabilities *** **** ***** **** ** ******* ****** **** ratio ******** ******** of *********** ***** ********* ********* *** ** ** still a *** ***** **** *** ******** **** *** ******* ratio ** ********** Group ***** ** 116 ***** * slightly ****** position **** ******** ***** Ratio ***** does *** include ********* ** ******* assets ** the ultimate viewpoint that *** be **** as * ******** ******* ** ********* The quick ratio ** Toyota which *** equal to *** ** **** ********* that *** ******* had **** ** liquid ****** (cash ********** ********** and ******** ************ *** ***** ** ** current *********** (Imarticus ***** ************ quick ***** ** *** was ********** ** that ** ******** ******* **** **** had * similar liquidity ********* Toyota's **** ratio of *** ** **** showed that *** automaker *** **** **** and **** equivalent **** every ** of ******* liabilities ***** ***** This ratio is greater **** ************ ratio of *** ********* **** ****** *** * much stronger cash ******** ***** ******* it ** ******* ******* ** meet *** obligationsProfitability RatiosProfitability ****** ******* *** effectiveness of * company's ability ** **** ***** out ** its ********** and **************** ** Profitability RatiosIn 2023 ********** ******* ***** margin was 019 ******* **** Toyota's *** ***** was ****** ** ********** ******* **** ********** ***** accounting *** the cost of ***** **** (Imarticus 2023) ** the **** **** Toyota depicted its ********* ****** ** 007 **** (earnings ****** ******** and ****** ****** ** *** and *** ****** ****** ** *** ** ** almost ********* ** ************** ********** ****** implying * ******* ***** ** ******* ************* ** **** ******** ROE of 009 as **** as *** ** 003 matched **** ** Volkswagen ******* * similar ******** ** ****** ** ********* *** of generating ******* from ************* *********** *** ********* ****** efficiently ********** ************* RatiosLeverage ****** ******* a ********* capacity ** fulfill its ********* ***** *** the ****** of ********* risk ************ 3: ******** RatiosIn **** Toyota *** * ***** debt-to-equity ***** ratio (154 versus **** ******** ** ********** ***** ********* a **** ************ ******** ** **** ********* (Khan 2022) ** *** ***** **** the *** ***** ** ****** (061) was ***** **** **** ** Volkswagen (068) ***** ******** **** Toyota **** *** debt ** its ******* ********* ************ *** ****** ********** ** ** of *** *** **** **** the ****** ****** multiplier ** *** ***** VW ** **** adventurous ** ********** ********* ***** asset **** (Imarticus ***** *** *** ** debt to ***** *** *********** ** ******* with * good ********* **** ***** ** ******* to ****** *** ************** ******* RatiosWorking capital ratios ********** *** ** ******** *** company's short-term ********* ************** or ********* ************** 4: Working ******* ******** **** ****** had **** days ** ******** ********** ** against ************ **** demonstrating *** ****** ** **** prompt ***** collecting payments **** customers ***** ***** Conversely ************ ********* **** ** **** were ****** **** Toyota's **** ********** that ********* ***** be less ****** ****** than **** which ***** ** ******* ** ********* ********* ********** ********** ** ******* portfolios (Imarticus 2023) ** *** ***** hand *** days ** ******** ******* ** ****** ********** ****** than those of Volkswagen ****** ***** indicates **** ****** *** ** ******* **** the ********* on more favorable ***** or * **** ************ ****** ********* unpaid debts ******************* ******** 2023 Toyota had * ***** ***** of ¥54345675 ***** *** ****** ********* ********** *** €11845Graph ** ********* ********* ***** ********** ******** ********** perception ** ******** ****** ****** ********* *** *** performance of VW (Toyota Motor *********** 2023: ********** Group ***** Nevertheless by ********** Volkswagen's **** value *** ***** ** ******** *** ****** **** Toyota's ¥210675 ***** ***** **** **** *** ***** ***** *** *********** ** the market ******** ** *** *** ***** value ********* **************** ************* ********** ** ***** ******* **** *** ********* ************ ** ****** ***** Corporation *** Volkswagen ***** **** **** ************ *** **** differences ****** ****** ***** a stronger liquidity ******** since ** ****** * more ************ ******** ** leverage Volkswagen shows a ****** ************* margin and * more ********* stock management ********** ******** ************ ******** ********* ***** ********** ** Kaplan *** ****** ** the ***** ***** has ****** ********** recognition ** * ********* management ****** **** ********** ** organization's ****** *** ******** **** measurable objectives and performance indicators across four ******** perspectives ***** are *** four ******* ***** **** ******** Scorecard ******** on financial ******** internal process *** ******** & ****** ******* *** Norton *********** ** The ******** ********* ******* and ****** ***************** *** *** *** ****** *** ** ** * ***** **** *** an incalculable ****** ** ***** *** ****** ************ ** in ******* ******** ***** *** has ** ** **** ** *** **** **** cons and ***** **** require more ******************** of *** ******** ScorecardThe ******** Scorecard ***** ** **** known *** its comprehensive approach to performance evaluation **** ***** **** ******* ******* ******* **** *** *** limited ** ********* ******** **** This holistic *********** ***** it ******** *** ************* *** **** ** emphasize ********* ********* ********** *** also ** ****** focused ** ********* ***** ******** ** ********** ********* improving ********** *** ****** ********** ************ *********** ********** *** ******* ***** It ** the ***** **** ** take *** vision *** ******** ** ** organization and ********* these into specific ********** *** ******** *** thus to guide *** functions *** ******** ** ** ************ ** *** strategic ********* (SUMERLİ ******** *** ******* ***** Through **** ** ensures **** *** strategic ********** *** **** ********** ** *** ****** the ************** ************* ******** *** *** supports ********** ** ****** *** ***** ******** ******* ***** strategic ***** by ******* ***************** ******* (KPIs) The strategic ********* ** *********** indicators ** ********* ***** ******** *** *********** ** organizational ******* ** *** ********** ** the *** objectives (Rafiq ** ** ***** ** *** ***** **** *** ******** *** growth *********** ********* ** making sure **** ***** training ** *********** ********** ** ****** and *** ************ ** *** competently ****** *** ** ** ****** agile *** ***** ****** ** * manner that **** ****** ** ** *** into *** unpredictable ********** ** the market *** ******** ********************** and ***** *** ******************* *** *** ****** * *************** methodology ** ***** ** **** ** * ******* and ********** tool ** ************* ******** ********** *** BSC may be subject ** ************** *** *********** ** evolving strategies dynamic ******* *** ******** trends **** ***** ******** the *** ******** *** causality ** the ********* ************ ******* that the improvement ** ******** growth ******** processes *** ******** ************ **** ********** **** to ****** financial *********** ****** ** ** 2020) ******* ** **** ***** *** ******** ** ***** ****** ************* *** be ********* and ************* ****** **** care to ******** ***** *********** **** *** ********** ** ***** ******************** ** *********** *** ** non-financial ******* ********* customer ********* *** internal ********* is also ********** *** ********* Organizations ***** **** ** ***** * *** ** **** ********** ****** ************ tools for ********** ******* ** ***** ***** ****** ** ** ***** Implementing *** *** *** **** require ******** ****** *** * ********* shift ****** the organization ***** may *** resistance ** the ********* who are used ** *** *********** ******* ** *********** measurement ********* ********* Institute ***** ************* effectively *************** *** ************ training ******** and change ********** ********** *** key ** ********** the ******** ** **** ** ******** * ******* of accountability *** ********** improvementProposed ******** ********* *** ****** Motor ***************** *** ******* biggest ********** company *** ***** * ****** ********** ***** ** *** ********** of ***** constant ********** ********* *********** ******** *** ******* ******** satisfaction ** *** highest ***** ** ******* the *** *** **** *** *** ** ******** ************** *********** with *** main ********** a ******** of * Balanced ********* *** *** ****** ***** *********** may ******* *** below-mentioned ******** ******* ******* (CSFs) and measuresTable 2: ******** ******** ********* *** ****** ***** ************** proposed ******** ********* **** includes the elements ** strategic ********** such ** ************* *** shareholder value customer experiences ******** *********** ********** innovations and ****** *********** ********* with *** objectives of *** company *** special objectives *** ******** *** ** ******* ** *** ***** ** Toyota ** the ******** **** *** *** periodically revised ** ******** ********* *** *********** **** ********** ******** development ************* training and a ******* of accountability must **** ** integral **** ** *** ******** process ** the ******** ********* ** ****** **** it becomes * ********* management tool *** Toyota ***** *********** in the **** ************** ********* (IR)Integrated ********* **** ** ** integrative approach to ********* ********* that ***** ** ***** *** ******* * ******* *** ******* **** ** *** performance ******** ********** *** long-term outcome *** ** **** IIRC ** ************* ********** reporting ******* ******** the ********** ********* ** ***** ************* toward *** preparation ** an ********** ****** which could *********** how *** **************** ******** ********** performance and ********* **** to *** ******** ** value over the **** ************ of ******** Integrated Reporting for ****** Motor ****************** ** Toyota ***** *********** ***** *** *** a ***** **** of the interconnections ***** ******* *** ********* operations ******** ***** *** stakeholders * ************* view ** ** that ***** **** ******* *** *** ********* ***** ************* *** ********** ***** ** **** better *** **** ********* decisions ******* *** Nurullah 2023) Through a ******** ******** of *** ********* ****************** ******* ********* *** ************* ******* ****** **** ** able ** ******* ********** **** ***** **** *** ********* long-term ********* *** ****** *** ************** ********* *** *** stakeholdersIR enables *********** and ************* interactions with ************ such ** investors ********* ***** and ********** ******* *** ******** ** * ******* ********* ** ********** ***** creation ******* *** ******* ******* trust ******** ********** *** ******** ****** ************* **** core ************ (ACCA ***** ******** et al ***** ***** *** ************* ******** ********** to *** process of ********* credibility *** ******** ********** ***** *** stakeholders ********* the success ** the ***** ******** ********** and *********** relationsIR ***** ** ** ************ ******* beyond *** ******* ****** ** *** ********** ** better utilize ********* ****** *** ** *********** ** ****** ********** *** ********* between *** different ******** ********** ************ intellectual ***** ****** *** ******** make better *** ** *** ********* *** ******* efficiency *********** ***** By acknowledging *** ************* *** ********* ******* different ***** ** ******* into *************** Toyota *** ******** ******** ********** *** **** ****** ******** externalities so **** *********** development and value ******** *** ** ************** *** *** ** ** * platform ** ********** ** ethical ********* performance reporting by ******** ** **** may **** ** to build ** *** ***** attract investors *** **** ** ********* ** *** ****** ***** ** *** ****** great attention to ************** ****** ** ** ***** *** ********** ********* and ********** ** ************* social and ********** (ESG) factors ** ********* *** investors ***** **** *********** ****** **** *********** It appears ********* ** ************ who prioritize *********** *** sustainable ******** ******************** of Adopting ********** ********* *** ****** ***** ******************** an integrated report ******** drawing **** **** different ***** *** ***** of the organization around which *** ***** ************** framework ***** ****** may **** ******** ** data *********** **** different ******* **** ******* ********* and ********* ********* ********* ****** ** ** 2019) It *** ** so hard to ** this **** ******* with * **** ************* corporation like Toyota ***** ** ******** ** ******* industries and regions ****** the ***** ************ *********** data ********** *** information ******* ****** the ****** ************ ** * **** ************ *********** ** IR ******** a transformation in *** culture *** ******** ** the *********** ****** will ********* **** ** ******** *** ********** ** change *** **** **** **** they involve the leadership staff *** *** the ***** ************ ************* ******** *** change ********** approaches **** **** **** * ***** **** in ensuring * ****** *** ********* transition in **** ******** ***** 2020) To ****** *** ************* culture ** older ********* or **** ** Toyota ** particular ** a ********* **** ** *** the ***** ** ******** ** ********** the ****** ************ ** ********** ********* ** the ************ ** *** take * lot of **** *** resources ** **** them *** *************** ******************* *** *********** ******** ****** *** *********** ******** ** ** ******* over in the integrated ****** *** ** * *********** process ** develop ************* ********** *** *********** ********** materiality ********** *** prioritization ** ********* ****** ******* *** Nurullah 2023) ****** **** **** ** ***** *********** ********** *** stakeholder ********** *********** ********** and ************** of crucial *********** ** the ***** hand there are * ********* ** stakeholders **** a ****** presence ** *** task ** ************ ******* ************** and business ****** **** lack ****** can ** **** ********* *** ToyotaSome ***** ** *** ***** contribution **** ************ ******** human ******* *** ************* ******* ***** be **** to calculate *** report consistently *** ****** of specialized *********** methodologies *** *** ********** of ********* ********* *** ** ********* *** ********* comparability *** reliability ****** ** al ***** ******* **** it ***** to ********* *** ********* intangible ****** *** ************* ******* standards are not **** accepted ************ there ** ** ********* framework *** ************* though IR ** a voluntary ********* ****** may **** ** ******** ** *********** ** **** ** ********* ************ *** integrated ********* ** different jurisdictions ***** ** operates **** of ***** ****** ******** ********** *** *********** credibility ******* *********** ********* *** be *********** ******* *** ******** ***** ****** as a ****** ******* *** ** go *** different ***** ************ and ***** *** ************** reporting **** *** ***** laws ** different ********* *********** ********* * ***** ***** ******* *** organization *** result ** ********** ********** *** ******* of *** ****** Even ****** ***** *** ********** **** **** ** ** ***** **** *** benefits ** implementing ********** ********* ** Toyota *** ********* The ********** ********* *** ********** yet ****** *** ******* *** reporting practices ** ******* ** **** *** framework *** *********** ********** *** *********** ** ************ This ** **** may result ** ****** ********* ** ********* higher *********** ********* *** **** ****** ******** ** * ****************** **** *** ********** of ****** for the ************** ** *********** ** **** ** good ******** ********* ********** ********* *** **** ****** * ******** ******** in *** ************* ***** Through ** ******* ********** *** *********** ******** ****** *** ***** *** *********** ** *********** development *** ***** creation *** ********** *** ******** The ********** reporting ********* requires * ******* *** ********* ******** Toyota ***** ** ***** on ******** ***** ********** ******* *** **************** data ******** systems ** **** ** ************ ******** ******* ******** **** ***** ******** ********** stakeholders *** ************ ************ lets Toyota *** **** ******** ** *********** ********* and benefit **** each ******* ********* *** **** practices5 ************* ********** based on the ************* ******** presented ********** **** ****** ** *** be ********* **** there *** **** ************ *** *********** ******* *** ********* *********** ** ****** and ********** *** world’s *** ******* *** manufacturers ******* **** Toyota ***** ***** * ****** ********* ******** *** * more ******** attitude toward ******** ***** ** the same time ********** ***** ** be ****** at ******** ********* *** ****** ********** ****** profit margins The report **** emphasizes the ********* and ********** ** *** ******** ********* as * ******** management **** ** suggests *********** a ******** ********* for ****** ***** Corporation ***** **** align ********* objectives ****** financial ******** ******** process *** ******** *** ****** ************ ** * *** that ***** result ** ********* ***** ******** ******** **** ***** ******** ** ******** ****** ** *** merits *** drawbacks ** the ********** application ** ****** ***** *********** While integrated ********* ****** the benefits ** ********* ********* *************** *********** ********* efficient ******** allocation and *********** ********* it also *** *** drawbacks ** **** *********** ******** ****** materiality ********** and regulatory ********** ** summary *** ****** ********* for a three-pronged approach: ********* performance evaluation ********* management and transparent ********* ********** *** Toyota ***** Corporation ******* *** *** of *** key ******** ** ratio ******** ******** ********** and ********** ********* Toyota can **** * *********** role ** *** automotive ******** to ********** ****** sustainable value creation *** maintain * competitive **** ** *** ************ complex ******** ************************ ******** ****** ******** **** ********** ********* *** THE ***** ** *** ******** ********* at: ********************************************************************************** ********* 6 *** 2024]Balanced Scorecard ********* (2022) ******** ********* ****** ******** ******** ********* ********* ********* at: https://balancedscorecardorg/bsc-basics-overview/CFI ****** Balanced ********* ******** ********* ******* Institute ********* *** ************************************************************************************** ****** ACCA ****** ********** ******** *** ********** ** ******** Integrated Reporting ******** ********** Available at: *************************************************************************** ****** The **** of Ratio Analysis in Financial ********* ******** ******* **** ***** Analytics ****** ********* * ********* **** ******** * Aug ********* *** https://imarticusorg/blog/the-role-of-ratio-analysis-in-financial-statement-analysis/Jayasiri NK ************ * *** ****** * ****** 12 years ** ********** ********** * ****** of ******** Accounting ***** Finance *********** RS *** Norton DP ****** Using *** ******** ********* ** * ********* ********** ****** ******** ******* ******** ****** ********* *** https://hbrorg/2007/07/using-the-balanced-scorecard-as-a-strategic-management-systemKhan * ****** Calculations *** *************** ** Ratio ******** ******** Invyce ********* *** *************************************************************************** * and Nurullah * ****** ******** and Implementation ********** ** ********** ********** Perspectives ** Preparers ** ****** Listed ********* ************** in ******** *** ******* **************** * Zhang * **** J Naz * *** Maqbool * ****** ****** ** * Balanced Scorecard ** a ********* ********** ****** **** ** ******* Sustainable ************ ********* *** Mediation of Organizational *********** ******* PLS-Smart ************** [online] ***** p1365Scaramussa * Reisdorfer ** *** ******* ** ****** *** ************ ** *** ******** ********* ** * ********* management **** ** ********** support ridunameduar ******** ********* *** ************************************************ * ***** ** ***** * ***** H Chhuneja ** and ***** * ****** ********** *** analysis ** ************ **** comfort ** ****** soil ******* ********* Measurement ******** *** ********* **************************************************** * ***** M *** **** * (2019) (PDF) ********** ********** ********** ******** and *** ******** ****** ******** ************ ********* at: https://wwwresearchgatenet/publication/337271898_Integrated_Reporting_Challenges_Benefits_and_the_Research_AgendaSUMERLİ ******** * *** COŞKUN * ****** BALANCED ********* (BSC) ** A STRATEGIC *********** ********** ***** *********** ** * ************* **** R&S - Research ******* Anatolia Journal ***************************************** ***** *********** ****** ********* SUMMARY FY2023 [online] ********* *** ********************************************************************************************* ***** ****** Volkswagen ***** ****** ****** **** [online] ** ****** ****** 2023 Available *** https://annualreport2023volkswagen-groupcom/  Appendix * ********** ******** StatementsAppendix 2 ************** ********* **********