Financial Analysis of HSBC Holdings PLC Essay

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Introduction

This thesis is divided into two parts. The first part of this paper is an investigation of the financial data covering the years 2008 to 2010 of the HSBC Holdings PLC. In this section, each department will be identified and its core functions, the underlying problems in the organisation, the organization’s accounting practices and the last two years published accounting statement of the organisation. In the second part, this paper will analyse the effects of using the right analysis tools and if they compensate for inexperienced manager’s decisions.

HSBC Organisation Analysis

Departments’ Core Function and Issues affecting them

HSBC is one of the major banking and monetary institutions with its headquarters in London. The leading financial institution has eight departments which are discussed below.

Retail Banking and Wealth Management department is entitled with the responsibility of account opening for new customers in any currency and servicing through branches and ATM network as well as Telephone and Internet Banking. This department has experienced some changes in recent period due to growth of the bank. Some of the changes this department has encountered are low numbers of accounts being opened in the euro zone due to the current recession. This has also affected the operation of the bank since it has resulted in increasing its interest rates (HSBC, 1992-2012).

The commercial banking department manages the relationship of the bank with its customers by assisting them in finding products and services that suite their needs. It does this through relationship management, credit analysis, repayment of loans and cash management. This department has been greatly affected by the increased interest rates. This has resulted in low repayment of loans and increased defaults of loan financing. The management of HSBC can deal with this problem by imposing collateral requirements for loan borrowing and stricter measures of loan application.

The Global banking and markets department organizes and conducts money market placements for the bank and customers, banknotes trading, market analysis and managing the bank’s balance sheet, currency positions and correspondent accounts. Revenues generated by this department have recently decreased due to low value of the Euro. The high inflation in the Euro zone has affected the money market negatively resulting in the low state of the economy (HSBC, 1992-2012).

The technology and service department provides the bank with IT support by connecting people, devices and networks across the globe. This department also develops hardware and software platforms used by the bank and its customers.

Risk management department is responsible for management of loans, future risks that might affect the bank so as to protect the employees, company assets and reputation of the bank.

The financial control department is involved in preparation of financial reports and maintenance of proper accounting records. It is also responsible for processing of treasury trades.

The human resources department recruits and selects the highly qualified applicants for jobs in the company. It also develops the staff through training programs and their remuneration.

The marketing department’s key responsibilities are advertising the banks products and services to the potential customers and remind the already customers about newly developed products. It does this by e-marketing, customer data analysis and public relations (HSBC, 1992-2012).

Accounting Statements

HSBC Holdings PLC
Income Statement
For the years ended December 31, 2010, 2009,
(in thousands of dollars)
20102009
Net sales$910$740
Cost of goods sold$530$510
Gross profit$370$230
Expenses$360$190
Net income$10$40

Using the right Analysis tool and Manager’s Inexperience

Inexperienced managers are more likely to make decisions that may cause a lot of harm to the business. Therefore, a manager’s decision largely depends on his experience even though he makes use of the right tools (Helferert, 2001). An experienced manager will always make use of the right analysis tool unlike an inexperienced one. An experienced manager will be able to use the right analysis tool in either routine or daily situations. Unlike an inexperienced manager, he will know the financial calculations in details and therefore less likely to make some small mistakes. In situations such as cost controls, experienced is required to make suitable decisions since circumstances may arise that require knowledge from a past incident. For example, cost reduction during inflation may require knowledge of how similar situations were handled in the past.

Analysis tools are important since they help in processing information necessary for decision making. Analysis tools help the finance arm of a company when deciding which project to invest in, or the most viable and most profitable investment to be involved in (Vance, 2003).

For analysis tools to give correct and reliable information, exact data must be entered into the system. The analysis tools process the data feed into it and give out information depending on the data entered. An inexperienced manager may lack the knowledge of entering the correct data in the analysis tool, and even though he may know how to use it, it will give the wrong information. Therefore, using the right analysis tool does not guaranty accurate information for an inexperienced manager.

References

Helferert, E. A. (2001). Financial Analysis: Tools and Techniques: a guide for managers. New York: McGraw-Hill.

HSBC (1992- 2012). HSBC. Web.

Vance, D. E. (2003). Financial Analysis and Decision Making: Tolls and Techniques to Solve Financial Problems and Make Effective Business Decisions. New York: McGraw-Hill.

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