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Assignment front sheet

Qualification Unit number and title


PearsonBTEC Level 4 HND Diploma in Business Unit 2: Managing Financial esources an! Decision
Student name Assessor name
Mano" #umar
Date issued Completion date Submitted on
2$
t%
&anuar' 2()* 2+
t%
,pril- 2()4
Assignment title
MFD: Managing Finance- esources an! Per.ormanceat a /tart0up
Franc%ise Enterprise in 1angon 2) o. )3
Learning
Outcome
Learning
outcome
Assessment
Criteria
In this assessment you will have the
opportunity to present evidence that
shows you are able to
!as"
no#
$vidence
%&age no'
L4)
Understand the
sources of
finance available
to a business
and be able to
use it
)5)
Plan .or long an! s%ort term sources o.
.inance .or t%e 6usiness- 7or8ing capital an!
cas% management
)
)52
Un!erstan! implications o. c%oices o. t%e
various source o. .inance 2e5g5 6an8ruptc'3
)
)5*
c%oose 6est source o. .inance .or t%e
6usiness
)
L42
Be able to
Understand the
implications of
finance as a
resource within a
business
25)
un!erstan! various .inance costs e5g5
interests- !ivi!en!s an! ta9es etc5
2
252
Plan an! manage .inance 2
25*
:n.ormation nee!e! .or !ecision ma8ing
254
Un!erstan! .inancial accounting an!
reporting
2
L4*
Be a6le to
ma8e .inancial
!ecisions
6ase! on
.inancial
in.ormation
*5)
,nal'sis an! monitoring o. cas% an! ot%er
6u!gets
*
*52
Un!erstan! an! !emonstrate t%e
calculations .or costing an! pricing !ecisions
*
*5*
Demonstrate investment appraisal
calculations
*
*54
Demonstrate an un!erstan!ing o. long0term
!ecisions
*
L44 Be a6le to
evaluate t%e
.inancial
per.ormance o.
a 6usiness
45)
Demonstrate an un!erstan!ing o. various
terminologies un!er t%e :nternational
,ccounting /tan!ar!s 2:,/3
4
452
Prepare at least t%ree important .inancial
statements 2i5e5 6alance s%eet- pro.it an!
loss account- cas% .lo7 statement3 .or at
least one t'pe o. 6usinesses 2i5e5 limite!
compan'- partners%ip- sole tra!er3 un!er
t%e :nternational ,ccounting /tan!ar!s
2:,/3
4
45* Demonstrate t%e s8ills o. interpreting 8e'
accounting ratios .or pro.ita6ilit'- li;ui!it'-
e..icienc' an! investment an! 6e a6le to
4
compare t%ese results 7it% ot%er companies
an! in!ustr' stan!ar!s as 7ell as 7it% its
2t%e compan'<s3 o7n previous perio!s an!
6u!gets
Learner declaration
: certi.' t%at t%e 7or8 su6mitte! .or t%is assignment is m' o7n an! researc% sources are .ull'
ac8no7le!ge!5
/tu!ent signature: Date:
In addition to the &ASS criteria mentioned above( this assignment gives you the opportunity to submit evidence in order to achieve the
following )$*I! and DIS!I+C!IO+ grades
,rade Descriptor Indicative characteristic-s Conte.tualisation
)/Identify and apply strategies to find
appropriate solutions-information
E..ective "u!gements %ave 6een ma!e5
,n e..ective approac% to stu!' an!
researc% %as 6een applie!5
To ac%ieve gra!e M)- 'ou nee! tomust !emonstrate t%e
critical evaluation in i!enti.'ing t%e sources- selecting t%e
6est option 2at least primaril' selection3 an! assess t%e
implications o. sources o. .inance2Tas8 )3
)0 Select - design and apply appropriate
research methods - techni1ues
T%e !esign o. met%o!s=tec%ni;ues %as
6een applie! an! "usti.ie!5
, range o. sources o. in.ormation %as 6een
use!5
,ppropriate an! e..ective !esign o.
;uestionnaire .or !ata collection as per t%e
organi>ation?s re;uirements
To ac%ieve M2'ou 7ill %ave use! suita6le tec%ni;ues to
evaluate various impacts on .inancial pro"ection5
2Tas8) an!23
)2 &resent and communicate appropriate
findings
Communication is appropriate .or .amiliar
an! un.amiliar au!iences an! appropriate
me!ia %ave 6een use!5
, range o. met%o!s o. calculations an!
presentation %ave 6een use! an! tec%nical
language %as 6een accuratel' use!5
T%e appropriate structure an! approac%
%as 6een use!
To ac%ieve M*-'ou 7ill %ave use! suita6le tec%ni;ues to
evaluate various impacts on .inancial pro"ection5
,lso- 'ou 7ill %ave to represent t%e 7or8 in suita6le
6usiness .ormats an! 7ill provi!eproper in.ormation to %elp
%er !ra7 meaning.ul conclusions o. t%e results
2Tas8 2 an! *3
D/ Use critical reflection to evaluate own
wor" and 3ustify valid conclusions
Conclusions %ave 6een arrive! at t%roug%
s'nt%esis o. i!eas an! %ave 6een "usti.ie!5
ealistic improvements %ave 6een
propose! against !e.ine! c%aracteristics .or
success5
T%e vali!it' o. results %as 6een evaluate!
using !e.ine! criteria
To ac%ieve D)-'ou 7ill %ave to represent t%e 7or8 in
suita6le 6usiness .ormats an! 7ill provi!eproper
in.ormation to %elp %er !ra7 meaning.ul conclusions o. t%e
results52Tas82an! *3
D0 !a"e responsibility for managing and
organising activities
/u6stantial activities- pro"ects or
investigations %ave 6een planne!-
manage! an! organise!
,ctivities %ave 6een manage!5
To ac%ieve D2 'ou 7ill %ave !emonstrate! an e..ective
approac% to 'our 7or8 in suita6le 6usiness .ormats an!
stu!'5,lso 7ill %ave met t%e !ea!line to su6mit t%e tas8s
an! ac%ieve t%e unit assessment criteria52Tas8 * an!43
D2 Demonstrate convergent -lateral -
creative thin"ing
T%is 7ill 6e a7ar!e! 6ase! upon Tas8 4 an! overall report- .ormats- creativit' an! st'le o. 7riting5
Assignment brief
Unit number and title Unit 2: Managing Financial esources an! Decisions
Qualification Pearson BTEC Level 4 HND Diploma in Business
Start date ))
t%
Fe6ruar'- 2()4
Deadline-hand4in @
t%
Ma'- 2()4
Assessor M,N4& #UM,
Assignment title
MFD: Managing Finance- esources an! Per.ormanceat a /tart0up
Franc%ise Enterprise in 1angon 2) o. )3
&urpose of this assignment
Financial Management means t%e e..icient an! e..ective management o. mone' 2.un!s3 in suc% a
manner as to accomplis% t%e o6"ectives o. t%e organi>ation5 :t is t%e speciali>e! .unctions !irectl'
associate! 7it% t%e top management5 T%e signi.icance o. t%is .unction is not onl' seen in t%e <Line< 6ut
also in t%e capacit' o. </ta..< in overall a!ministration o. a compan'5 :t %as 6een !e.ine! !i..erentl' 6'
!i..erent e9perts in t%e .iel!5
:t inclu!es %o7 to raise t%e capital- %o7 to allocate it i5e5 capital 6u!geting5 Not onl' a6out long term
6u!geting 6ut also %o7 to allocate t%e s%ort term resources li8e current assets5 :t also !eals 7it% t%e
!ivi!en! policies o. t%e s%are%ol!ers5
T%e purpose o. t%is assignment is to ma8e a learner to:
:!enti.' 7%at .inancial resources are availa6le no7 an! re;uire! in t%e .uture
Prioritise t%ese resources against o6"ectives an! goals
:mplement evaluation proce!ures to ensure resources are ma9imise!
Plan .or potential c%anges t%at ma' la' a%ea!A e5g5 access to .un!ing- organisational gro7t% etc
Scenario
/ince t%e opening up o. t%e mar8et in 2())- t%ere %as 6een a num6er o. 6usiness opportunities in
M'anmar5 /ome are investing as Foreign Direct :nvestment roots- ot%er are partnering 7it% M'anmar
National to start up5 T%e opportunities in .ast .oo! 6usinesses are also gro7ing rapi!l' 7it% t%e increase
in t%e num6er o. tourists in M'anmar5 T%ere %ave 6een a6out ) million tourists in 2()* alone5
Because o. tourists an! also locals? li8ing .or t%e .ast .oo! 2in t%e non0vegetarian segment3 t%ere are
!eman!s .or international .lavour an! .oo!5 Loo8ing at t%e opportunities- Da7 /7e N7e Latt 7ants to
start a #entuc8' Frie! C%ic8en 2#FC3 .ast .oo! centre in 1angon5 For more to learn a6out #FC- please
visit 77758.c5com5 T%is 7ill 6e t%e .irst suc% retail .rom #FC in M'anmar5
/%e is in !iscussions 7it% t%e #FC%ea! Buarter in U/, to see8 some a!vice relating to .ranc%ising-
.inancial re;uirements- H planning an! Training- mar8eting etc5/%e %as collecte! all t%e in.ormation
an! is ver' com.orta6le 7it% all t%e ot%er aspects5 /%e nee!s some a!vice relating to t%e .inancial
resources an! planning5
T%e Franc%ise 6usiness 7it% esta6lis%ment cost- see! capital an! 7or8ing capital is 7or8ing to aroun!
+((-((( !ollars5 /%e %as )((-((( Dollars 7it% %er .or imme!iate investment5 T%e 6alance 4((-((( s%e
nee!s to 6e 6orro7e!5
1ouare t%e .inancial a!visor .or Da7 /7eN7e Latt5 1our "o6 is to prepare a .inancial report ans7ering
t%e .ollo7ing ;ueries in t%e assignment5 T%is report s%oul! not e9cee! C((( 7or!s5
!as" / %LO/ /#/( /#0( /#2and ,rades )/( )0'
1our .irst "o6 is to DIdentify the sources of finance available for the businessE5 Provi!e a summar'
o. all sort o. possi6ilities in M'anmar to source .inance .or t%e Da7 /7e?s 6usiness nee!s5
T%en 'ou %ave to DAssess the implications of the different sourcesE5 /7e 7oul! nee! to
un!erstan! t%e various implications o. t%ese sources availa6le to .inance %er 6usiness5 T%is is a long
term commitments %er 6usiness %as to .ul.il5
F%ic% source or sources o. .inance 7oul! 'ou DSelect appropriate as the source or sources of
finance for her business( the 56C pro3ectE5 &usti.' 'our suggestions5
To ac%ieve M) an! M2- t%e learner must !emonstrate t%e critical evaluation in i!enti.'ing t%e sources-
selecting t%e 6est option 2at least primaril' selection3 an! assess t%e implications o. sources o. .inance5
!as" 0%LO0 0#/( 0#0( 0#2( 0#7 and )0( )2( D/'
:n t%is tas8- 'ou 7ill prepare an anal'tical 6rie.ing t%at comprises o. t%e .ollo7ing:
T%e cost o. .inance is critical to t%e 6usinesses5 T%is is t%e lia6ilit' an! an' 6usiness- 7%ic% 6orro7e!
.inance- must 6e a6le to meet it 7%ile generating pro.its an! en%ancing 7ort% o. t%e organisation5 1ou
%ave to GAssess and compare the costs of different sources of financeG- 7%et%er or not c%osen as
one or more sources o. .inance .or Da7 /7e?s 6usiness5
Prepare a section in t%e .ull report 7%ic% s%o7s t%e importance o. .inancial planning an! !esign a
.inancial plan .or t%e Da7 /7e<s #FC 6usiness5
1ou s%oul! also provi!e t%e in.ormation nee!s o. !i..erent !ecision ma8ers5 For e9ample investors5
Ho7 7ill t%e .inancing 2t%e 6orro7ing3 impact on t%e pro"ecte! .inancial statements 2compare t%e one
7it%out .inancing 7it% anot%er 7it% 6orro7ings35
To ac%ieve M2 an! M*- 'ou 7ill %ave use! suita6le tec%ni;ues to evaluate various impacts on .inancial
pro"ection5 ,lso critical anal'sis in calculating various cost o. .inance 7ill 7in 'ou D)- 6ut o. course 7%en
it is presente! in suita6le 6usiness .ormats 7%ile using 6usiness an! accounting terminolog' accuratel'5
!as" 2%LO2 2#/( 2#0(2#2( 2#7 and )2( D/( D0'
1our ma"or tas8 in t%is section is to G&repare a sample budget and ma"e appropriate decisionsG5
T%e 6u!get can 6e .or a !a'<s operational 6u!get or a mont% or a 'ear5
Calculate Unit cost .or an' t7o pro!ucts 2e5g5 Frie! C%ic8en Drum /tic8 0 ) piece or a com6o o. * pieces
or a mega0com6o o. H pieces 7it% Potato Frenc% Fries3 o. 'our c%oice an! ma8e pricing !ecisions using
relevant in.ormation5 T%is 7ill %elp %er to prepare t%e unit costs .or ot%er pro!ucts in t%e menu5
,lt%oug% #FC %as some stan!ar!s- t%e prices ma' var' countr' to countr'5 1ou can use proper
assumptions 7%ile calculating t%e cost per unit c%osen5
1ou 7ill also %ave to GAssess the viability of the pro3ect to her by using investment appraisal
techni1uesG5
To ac%ieve M* an! D)- 'ou 7ill %ave to represent t%e 7or8 in suita6le 6usiness .ormats an! 7ill
provi!eproper in.ormation to %elp %er !ra7 meaning.ul conclusions o. t%e results5 ,lso- 'ou 7ill use
accounting an! .inancial terminolog' accuratel'5
To ac%ieve D2- 'ou 7ill s%o7 e..ective approac% to calculations- assessments an! preparation o. report5
!as" 7%LO7 7#/( 7#0( 7#2 and D0(D2'
To evaluate an! !ra7 appropriate meanings out o. t%e report- 'ou 7ill nee! to e9plain t%e purpose o.
t%e main .inancial statements an! %o7 t%e results can 6e interprete!5
E9plain t%e 6asic purposes o. t%e .ormats o. main .inancial reports 2e5g5 6alance s%eet- pro.it an! loss
account- an! cas% .lo7 statement3 6' !escri6ing t%e !i..erences 6et7een t%e .ormats o. .inancial
statements .or !i..erent t'pes o. 6usiness i5e5 a limite! compan'- a partners%ip compan'- or a sole
tra!er or a .ranc%ise 6usiness5
Dra7 a sample 6alance s%eet- a pro.it an! loss account- an! a cas% .lo7 statement .or Da7 /7e<s #FC
Business in M'anmar5 ,lso anal'se t%e pro"ecte! .inancial statements using appropriate an! important
various ratios5Prepare a presentation o. t%e ratio anal'sis5
To ac%ieve D2 an!D*-'ou 7ill pro!uce 'our 7or8 in suita6le 6usiness .ormats51our vali! an! tec%nical
representation o. a6ove tas8 7oul! also 7in 'ou D*5
$vidence
chec"list
Summary of evidence re1uired by student
$vidence
presented
Tas8 )
, tec%nical report 7%ic% s%o7s t%e E9plore t%e sources o. .inance availa6le
to t%e 6usiness- evaluations o. cost o. .inance an! selecting t%e 6est
options5
Tas8 2
,nanal'tical report t%at 6rie.s a6out anal'sing t%e implications o. .inance as
a resource 7it%in t%e 6usiness5
Tas8 *
, report t%at represents t%at %elps in .inancial !ecision ma8ing 6ase! on
.inancial in.ormation availa6le to o7ners or management5
Tas8 4
, 6rie.ing 7%ic% %elps in evaluating t%e .inancial per.ormance o. a 6usiness
.or 6etter corporate .inancial !ecisions ma8ing tacticall' an! strategicall'5
Achievement Summary
Qualification
Pearson BTEC Level 4 HND
Diploma in Business Assessor name
)A+O8 5U)A*
Unit +umber and
title
Unit 2:Managing Financial
esources an! Decisions
Student name
Criteria
*ef#
!o achieve the criteria the evidence must show that the student is able
to
Achieved9
%tic"'
LO / $.plore the sources of finance available to the a business
)5) :!enti.' t%e sources o. .inance availa6le .or t%e 6usiness
)52 ,ssess t%e implications o. t%e !i..erent sources
)5* /elect appropriate sources o. .inance .or t%e 6usiness pro"ect
LO 0 Analyse the implications of finance as a resource within the business
25) ,ssess an! compare t%e costs o. !i..erent sources o. .inance
252
E9plain t%e importance o. .inancial planning an! !esign a .inancial plan .or t%e
6usiness
25* Descri6e t%e in.ormation nee!s o. !i..erent !ecision ma8ers
254 Descri6e t%e impact o. .inance on t%e pro"ecte! .inancial statements
LO 2 )a"e financial decisions based on financial information
*5) Prepare a 6u!get an! ma8e appropriate !ecisions
*52
Calculate Unit cost .or an' pro!uct an! ma8e pricing !ecisions using relevant
in.ormation
*5* ,ssess t%e via6ilit' o. t%e pro"ect to %er 6' using investment appraisal tec%ni;ues
*54 Nature o. investment importance
LO 7 Analyse : advice how to evaluate the financial performance of a business
45) E9plain t%e purpose o. t%e main .inancial statements
452
E9plain t%e purpose .or c%oosing t%e .ormat o. .inancial statements .or !i..erent
t'pes o. 6usiness
45*
,nal'>e t%e pro"ecte! .inancial statement using appropriate ratios an!
comparisons- 6ot% internal an! e9ternal
;igher ,rade achievements %where applicable'
,rade descriptor Achieved9
%tic"'
,rade descriptor Achieved9
%tic"'
)/ Identify and apply strategies to
find appropriate solutions
D/ Use critical reflection to
evaluate own wor" and 3ustify
valid conclusions
)0 Select-design and apply
appropriate methods-techni1ues
D0 !a"e responsibility for
managing and organising
activities
)2 &resent and communicate
appropriate findings
D2 Demonstrate
convergent-lateral -creative
thin"ing
Assignment 6eedbac"
6ormative 6eedbac" Assessor to Student
Action &lan
Summative feedbac"
6eedbac" Student to Assessor
Assessor Signature Date
Student Signature Date