COCA-COLA vs. PEPSICO COMPANY Company Financial Comparative Study Coca-Cola Company and Pepsi Incorporation are beverage-producing companies worldwide. Over the years, people have had different opinions and ideas about the two companies, although their products are meant to serve the same purpose. Both plants have sub-plants, although Coca-Cola Company has its sub-plants worldwide. Pepsi Company has managed to set plants in specified regions, which serve as strong hold of the company. Pension plans

Coca-Cola enterprises formulated a formal risk-assessment approach in 2003 that divided their business environment into 5 categories: financial, operational, social, environmental and ethical considerations. In order to better assess the various risks that potentially impact their business in each of these areas, they divided each of these into a further six categories: Reputation and Image, Business and Operations, Political and Regulatory, Market and Financial, Information Technology and Business Process Change, People and Organization. By focusing attention on each

Coca-Cola leads the world's beverage industry with as many as 400 products and has its presence globally in more than 200 countries. In addition to this, Coca-Cola collaborates with some 320 licenses to produce more than 10000 products in 57 countries. Products range from fashion apparel to holiday decorations and even a Coca-Cola Picnic Barbie doll. Every year, licensees sell 50 million licensed Coca-Cola products. Internal Business Environment Core Activities For over 100

" (U.S. Securities and Exchange Commission Annual Report No. 1-2217) Economical and Political Influences: Economical and political conditions in the international market place include: "civil unrest, product boycotts, governmental changes and restriction on the ability to transfer capital across borders." It is very possible that the current instability in economic and political conditions in the Middle East, North Korea, Iraq or elsewhere as well as continued terrorism could adversely impact the Company's

Economics Coca Cola uses the equity method of accounting and, inherent in that and similar to it the SABC (activity-based costing) method. There are three cost accounting techniques: The Cost method -- the company records all income as received and gains or losses are only realized when the item is actually sold or destructed. When a company owns 20% or less of another company, the Cost method is the preferred method. Consolidation -- here

Accounting Information for Decision Making Corporate Confirming on Water Risk (Feb 2010) indicates that the Global Confirming Initiative (GRI) G3 Guidelines' five water-related indications (total withdrawal volume by source, ponds considerably impacted by distributions, percentage and total amount of water recycled and used again, total water discharge by quality and destination, and identification water physiques and related habitats impacted by discharges) make the perfect beginning point for assessing and confirming water