香港会计竞赛分析报告写作指南(本科组).pdfVIP

The Accounting and Business Management Case Competition 2012-13 Tertiary Institute Group The Accounting and Business Management Case Competition 2012-13 Tertiary Institute Group Established in 1862, the Hong Kong and China Gas Company Limited1 (Towngas) was the th first utility corporation in Hong Kong, and it is celebrating its 150 Anniversary in 2012. Towngas is one of the largest energy suppliers in Hong Kong. Its core business in Hong Kong consists of the production and distribution of gas, marketing and sale of gas, the sale of gas appliances, and comprehensive after-sales services. In 1994, Towngas moved into the gas business in mainland China, and currently it operates more than 138 projects in 21 provinces, municipalities and autonomous regions there. With its strong foundations in Hong Kong and its diverse business sectors spread across extensive areas in the greater China region, Towngas is rapidly transforming itself from a locally-based company into a sizable, nation-wide, multi-business corporation with a focus on environmentally-friendly energy ventures and the utilities sector. The performance of Towngas’s gas business in Hong Kong remained steady in 2011. Gas sales in Hong Kong rose by 2.1% compared with the previous year, while customer numbers increased by a further 26,237, bringing the company’s total customer base to 1,750,553 accounts in the territory. Appliance sales for 2011 also increased by around 8% compared with 2010. Towngas’s city gas businesses on the mainland continued to thrive in 2011. Its operations on the mainland generated a total turnover of HK$47.9 billion, an increase of 38% over 2010. Towngas’s development of emerging