如果你受命去调查一个公司的经营和财务情况，并写一份关于投资建议的调查报告，你会怎么写？下面这篇报告也许能给你帮点忙。

Report on Kellogg Company

To: Related Investors

From:

Date: 6 March 2004

Introduction

Kellogg Company, a multinational company and a national leader in the ready-to-eat cereal business, has been developing new kinds of products to meet the different nutritional needs and personal preferences of consumers. The research and development activities are conducted at its headquarters. The Purpose of this report is to provide you with financial data necessary to make your investment decisions and to offer my recommendations.

Findings

Kellogg Company commands 42% of the ready-to-eat cereal market. It is attempting to expand its market share by using advertising campaigns. Although its sales strategy still puts cereal first, Kellogg is responding to the challenges to its traditional business by undertaking a cautious diversification program involving the technology of frozen foods.

In 2003, sales went up by 16% to $4.5 billion compared with $3.78 billion the previous year. This is the thirty-sixth consecutive year that sales have increased. Earnings rose by 14% to $348 million compared with $2.89 million the previous year.

Conclusions and Recommendations

The company’s financial position is clearly very strong. It has experienced a steady growth in both sales and earnings. It is my opinion, therefore, that buying Kellogg Company’s stock would be a very wise investment.

（来源：万千英语族 英语点津 Annabel 编辑）

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