参考号：EM1348148

Analyze the Walmart's accounting and finance practices. This must be a formal business report which provides both specific processes and strategies involving budgeting, costing, capital decision making, capital acquisition, and cost of capital structure. These processes and strategies are to be supported with management accounting concepts.

1.对于预算过程和程序，请描述现有的实践和评估（即，就有关管理会计概念的现有实践的优势和缺点提供了意见，以及参考文献支持）。将预算链接到绩效测量系统。

2.对于管理会计系统（MAS），分析如何收集，存储和准备管理管理会计信息，最重要的是分析如何将信息传播给各方。讨论公司当前使用的会计软件的优势和缺点。还专注于定价方面，以说明公司的MAS的运作方式。

3. Identifying the costing system being used (e.g., ABC), provide an evaluation of the system. The strengths and weaknesses of the system should be reflected upon in reference relating to management and financial accounting concepts.

4. The capital decision making process is related to the type and evaluation of investment appraisal techniques currently used by the organization. Provide an example on a specific major project of the company to give clarity.

5.查看信用等级以及可能影响公司对资本结构决定的几个因素。分析沃尔玛的资本结构，并提供一些理由，为什么沃尔玛一直以现有的债务/权益比率运行。

Highlight relevant concepts for budgeting. Link each of the above aspects to the company's profit maximisation objective.