Faculty of Business and Management

Assessment Brief Sep 2023/24

A: Assessment Details
Module Title Strategic Financial management
Module Code BU7006
Module Leader Dr Muhammad Sanusi
Component Number 1
Assessment Type, Word Count & Weighting Assignment 4,000 words, 100% of overall module grade
Submission Deadline 29th September 2023 Before 12 noon
Submission Instructions Via ‘Turn it in’.
Feedback Return Date 27th October 2023.

B: Learning Outcomes
1. Deploy appropriate accounting theory and tools to the critical evaluation and interpretation of
financial reports.

2. Master critical awareness of how management accounting has developed tools and techniques to
improve strategic decision making and performance management.

3. Deploy appropriate accounting theory and techniques to the evaluation and analysis of
performance measurement.

4. Critically evaluate strategic and stakeholder analysis using appropriate accounting theory and
tools.

C: Assessment Task

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Faculty of Business and Management
Assessment Brief Sep 2023/24

Requirement:

As a financial manager (consultant), undertake an investigation of the company assigned

to you to evaluate its strategic financial position.

Prepare a business report for the company's board of directors, which critically analyses
its performance over the financial years 2018 to 2022 (using all financial and non-financial
data available) and recommends any action the board should take.

Your report should also include the following:

• Computation and critical analysis of a selection of financial ratios for the financial years
2018-2022 (Consider the list of ratios discussed in the class). Your critical analysis should
also include the application of any appropriate model on the ratios to assess the financial
position of the company.

• The underlying reasons for the company’s financial performance? (Identify and discuss
significant strategic developments that might have affected the company’s financial
position)

• The critical assessment of the external factors that might have affected the performance
of the company and the relevant business sector since 2018.

• What you consider to be the major financial performance challenges and the opportunities
of the company in the foreseeable future.

• Analysis of any new plans and strategies by the company under investigation.

(Appendices are not required and must not be provided).

Note:

References to high-quality academic sources must be used to support your work, including the
key textbook readings from the module. In addition, a range of peer-reviewed academic journal
articles should be cited and referenced.

All work will be passed through anti-plagiarism software,

For this assessment task, you are not permitted to use any Artificial Intelligence tools, with the
exception of Grammarly.

If no artificial intelligence tools have been used to prepare an assessment, students do not need
to make a declaration at the start of their assessment.

D: Specific Criteria/Guidance

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Faculty of Business and Management
Assessment Brief Sep 2023/24

See below

E: Key Resources
Atrill, P. and McLaney, E. (2020) Accounting and Finance: An introduction, 10th Ed., Pearson.

Atrill, P. and McLaney, E. (2019) Accounting and Finance for non specialists, 11th Ed., Pearson.

Atrill, P. and McLaney, E. (2018) Management Accounting for decision makers, 9th Ed., Pearson.

Bhimani, A. Horngren, C, Srikant, M.D. and Madhav, V.R. (2019) Management and Cost Accounting, 7th
Ed., Pearson.

Drury, C. (2018) Management and Cost Accounting, 10th Ed., Cengage learning

Dyson, J. and Franklin, E (2020) Accounting for non-accounting students, 10th Ed., Pearson

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Faculty of Business and Management
Assessment Brief Sep 2023/24

Please refer to the various Assessment Guidance below for detailed information on:

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Faculty of Business and Management
Assessment Brief Sep 2023/24

Academic Integrity
Cite Them Right Online guidance
University Generic Marking Criteria (Found within 5E of the handbook)

Late Work Penalties: Unless you have an extension, any work submitted past the assessment
deadline will be subject to a penalty as per university regulations (5 marks per day deduction).

H: Use of Artificial Intelligence (AI) Tools

No AI allowed.

For this assessment task, you are not permitted to use any Artificial Intelligence tools, with the exception of
Grammarly.
If no artificial intelligence tools have been used to prepare an assessment, students do not need to make a
declaration at the start of their assessment.

The University Academic Conduct Policy explains how students are expected to take responsibility for the fair
presentation of the contents of any work they present for assessment. This includes acknowledging the use of
Artificial Intelligence tools. Breaching the academic conduct policy can have serious penalties.

I: Marking Criteria

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Faculty of Business and Management
Assessment Brief Sep 2023/24

Please attached specific rubric for marking criteria.

Suggested marking guide Marks

1 Introduction 10

2 Use of financial ratio analysis to evaluate the 20

financial performance of the company under
investigation over the last 5 years (2018-2022).
Critical analysis of results takes at least 60% of
the total marks in this section. Use of any model
for further analysis on the ratios computed carries
5 marks.

3 Assessment of the underlying reasons for the 10

company’s overall financial performance.

4 Use of a PESTEL model/analysis to critically 15

assess the external factors that might have
affected the performance of the company and the
relevant business sector.

5 Use of a SWOT model/analysis to assess the 15

company's significant financial performance
challenges and opportunities in the foreseeable
future, including both financial and non-financial
factors relevant.

6 Analysis of any new plans and strategies by the 10

company under investigation

7 Conclusion (including recommendations). 10

8 Presentation: Professional presentation, 10

commercial acumen, analysis and evaluation, and
communication skills.
Total Marks 100

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Assessment Brief Sep 2023/24

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 Generic Marking criteria for Level 7

Distinction Distinction 80- Distinction 70- Merit Pass Fail Fail Fail Fail Fail
90–100% 89% 79% 60-69% 50-59% 40-49% 30-39% 20-29% 10-19% 0-9%
Evidence Evidence of… Evidence of… Evidence Evidence Evidence Evidence of… Evidence Evidence Evidence of…
of… of… of… of… of… of…
Knowledge Insightful and Advanced A high degree Sustained Engagement Unsatisfactory Inadequate Lack of relevant Severely lacking in Negligible
sophisticated engagement of engagement engagement with with relevant engagement coverage of research and relevant research understanding of
Knowledge and engagement with with research research and/or knowledge with relevant relevant issues, little and underpinning key
understanding of with research research and or and/or practice practice pertaining to knowledge inconsistent understanding knowledge; issues, which is
the academic and/or practice practice pertaining to pertaining to discipline and pertaining to understanding shown; likely to show
discipline, field of pertaining to pertaining to the field(s) and disciplines of key issues; discipline and shown; Slight no critical
study, or area of field(s) and field(s) and disciplines of study; key Very weak understanding of analysis or
professional disciplines of disciplines of study; Satisfactory issues; Inadequate understanding of key engagement
practice. study; study; An assured understanding understanding of key issues, work issues, little with the learning
Excellent understanding of and Insufficient underpinning lacks critical attempt at critical brief;
SCOPE: critical Sophisticated Accomplished demonstration current problems, conceptual understanding issues, weak and oversight; analysis;
engagement with demonstration demonstration of of supported by awareness and conceptual underdeveloped No engagement
the primary and and application knowledge, knowledge, critical analysis enabling awareness of analysis; Substandard Slight engagement with research
secondary of knowledge, contributing with the with the potential critical knowledge(s) engagement with with tasks.
sources used to offering towards possibility for for new analysis; pertaining to Response does research material, research material,
answer the innovative and/or innovative new insights; insights; the not address misunderstanding inaccurate
question. original insights, and/or Response is field; learning evident. knowledge and
possibly original insights; A high degree A sustained appropriate outcomes, misunderstanding
unparalleled in of synthesis application and and Response does inaccurate and throughout.
their Extremely high relating to depth of research addresses the not address the missing
application; degree of research material and range of full range of knowledge.
synthesis of material. accuracy in detail. learning learning
A sophisticated research outcomes; outcomes,
degree of material. where the inaccurate
synthesis, quite knowledge is and/or missing
likely of accurate. knowledge at
complex and Work may times.
disparate lack
material. sustained
depth.

Distinction Distinction 80- Distinction 70- Merit Pass Fail Fail Fail Fail Fail
90–100% 89% 79% 60-69% 50-59% 40-49% 30-39% 20-29% 10-19% 0-9%
Evidence Evidence of… Evidence of… Evidence Evidence Evidence Evidence of… Evidence Evidence Evidence of…
of… of… of… of… of… of…
 Generic Marking criteria for Level 7
Extensive range Substantial An assured range A satisfactory
Sources Extensive range and use of range and of reading, with range of core Insufficient Reading material Very weak Severely lacking Negligible
and appropriate sophisticated sustained and basic range of source is engagement with source attempt to
Reading and use sophisticated use sources; use of sources; reference to key texts, which reading of core inadequate and source reading reading; identify
of appropriate of appropriate and core texts. references and basic texts; may not include of core and basic source material;
sources. sources; Extremely well Wellreferenced The work may current core and texts; Sources either not
referenced research both include current research in Sources not basic texts; present and/or No indication of
SCOPE: Unparalleled research both in in breadth and research at the the discipline; acknowledged Inconsistent not referenced. source
accurate and standard of breadth and depth, which leading edge of in line Sources and/or limited reading.
consistent research both in depth, which demonstrates the Sources with inaccurately referencing of
acknowledgment breadth and demonstrates clear discipline; acknowledged academic referenced. sources.
and referencing depth, which high intellectual intellectual appropriately conventions of
of sources. demonstrates a engagement rigor. Very good according to referencing.
very high and rigor. referencing in academic
intellectual breadth and/or conventions of
engagement and depth, which referencing.
rigor. shows a very The work may
good level of contain minor
intellectual rigor; errors and be
limited in
Sources breadth, depth
acknowledged and
appropriately intellectual
according to rigor.
academic
conventions of
referencing.
Methodology Insightful and Advanced Excellent A comprehensive A satisfactory Unsatisfactory An Very weak Research works Negligible
sophisticated interpretation, interpretation, understanding application of application of underdeveloped understanding of show very little understanding of
SCOPE: critical interpretation, application and application and shown and a research research understanding of established planning and established
engagement with application and evaluation of evaluation of sustained techniques techniques established methodologies understanding; research
methodologies evaluation of the the possibilities the possibilities application of and enquiry pertaining to methodologies and those used methods and
underpinning possibilities and and limitations and limitations established that are used the and those used by Erroneous use of those used
original research limitations of the of the of the methodologies to create and discipline; by the student; student; methods to by the student;
or current methodologies methodologies methodologies and methods interpret explain the work.
developments in used by the used by the used by the applicable to the knowledge in Unsatisfactory Research work is Substandard No research
the discipline. student and key student and key student and student’s own the research weak and research, methods methods evident.
scholars/ scholars/ key scholars/ research; discipline; undertaken, executed mainly erroneous.
practitioners practitioners practitioners resulting in inaccurately.
pertaining to the pertaining to the pertaining to Research work Research underdevelope
field(s) of field(s) of the field(s) of planned in scale work planned d and poorly
study; study; study; and scope so systematically executed work.
that robust and in scale and
Methods used Methods used Methods used appropriate scope so that
offer new contribute may offer new evidence can be appropriate
insights and towards new insights or gathered and evidence can
contributions to insights to contributions to articulated. be gathered.
knowledge. knowledge. knowledge.
 Generic Marking criteria for Level 7

Distinction Distinction 80- Distinction 70- Merit Pass Fail Fail Fail Fail Fail
90–100% 89% 79% 60-69% 50-59% 40-49% 30-39% 20-29% 10-19% 0-9%
Evidence Evidence of… Evidence of… Evidence Evidence Evidence Evidence of… Evidence Evidence Evidence of…
of… of… of… of… of… of…
 Generic Marking criteria for Level 7
Analysis A sophisticated Advanced An excellent A convincing and An ability to A lack of ability A lack of ability Very weak Slight indication of Negligible
command of command of command of sustained deal with to deal with to deal with analysis, possibly ability to deal coverage of
Critical analysis imaginative, imaginative, imaginative, command of complex issues complex issues; complex issues; limited to a single with key learning
and insightful, insightful, original or accepted critical both perspective; issues; outcomes;
interpretation. original or original or creative positions; systematically Judgements not Judgements are
creative creative interpretations; and fully not substantiated Substandard Slight analytical No attempt to
SCOPE: interpretations; interpretations; A developed creatively; substantiated or argument, work engagement interpret
appropriate A high degree conceptual and understood lacks scholarly and reflection, research
analytical An unparalleled Accomplished of analysis and understanding that A satisfactory understood; and the critical analysis and work lacks material.
discussion and level of analysis level of analysis evaluation; enables the evaluation of position is not interpretation; criticality
interpretation of and evaluation; and evaluation; student to find current The ability to made clear; throughout;
source material. A sustained new meanings in research and construct an Episodes of
A sophisticated A highly argument with established critical argument is Weak selfcontradiction Lacks evidence,
cogent argument developed the possibility hypotheses; scholarship in underdevelope interpretation of and/or confusion. work shows
offering new and cogent argument for new the discipline; d and not research and self-contradiction
original with the potential insights to A developed and supported fully work is not and confusion.
contributions to to bring new and knowledge. sustained Ability to with evidence. supported with
knowledge. original argument with the devise a evidence.
contributions to possibility for coherent
knowledge. new insights to critical/
knowledge. analytical
argument is
supported with
evidence.

Communication A sophisticated Persuasive A high degree Secure and Good Unsatisfactory Significant errors Very weak Slight observation Negligible
response, the articulation, of skill, the sustained expression, demonstration evident in the observation of of academic observation of
Communication academic form where the academic form expression, observing and application academic form; academic conventions; academic
skills: creative, matches that academic form shows observing appropriate of key conventions; conventions;
written and expected in largely exceptional appropriate academic communication Weaknesses in Weak expression,
presented. published and matches that standards of academic form; form; skills; spelling and Severe mostly incoherent Incoherent and
professional expected in presentation or grammar, lacks deficiencies in and confused
SCOPE: work; published work; delivery; Fluent and Predominantly Recurring errors coherence and spelling and fails to secure expression, poor
communication persuasive accurate in in spelling and structure, grammar and meaning, poor paraphrasing;
of intent, Mastery and Accomplished A high expression of spelling and grammar, ideas possibly poor expression paraphrasing;
adherence to command of command of command of ideas, work grammar, limited and paraphrasing; undermines No discernible
academic specialist skills specialist skills specialist shows flair; ideas underdevelope meaning, possibly Slight engagement demonstration of
subject discipline pertaining to the pertaining to the skills pertaining communicated d, possibly poor Work lacks poor with the work. key skills
protocols. academic form; academic form, to the Assured appropriately paraphrasing; technical paraphrasing; (pertaining to
discipline and academic form, interpretation of and judgement. the
Idiomatic and context(s); discipline and the style and satisfactorily; Skills Substandard discipline);
highly coherent, context(s). genre, content, demonstrated relationship
scholarly form and Satisfactory are insufficient between content, No engagement
expression. technique for application of for the task and form and with the work.
specialist and specialist skills work may lack technique.
non-specialist with effective technical
audiences as technical judgement.
appropriate. control.
 Generic Marking criteria for Level 7
Distinction Distinction 80- Distinction 70- Merit Pass Fail Fail Fail Fail Fail
90–100% 89% 79% 60-69% 50-59% 40-49% 30-39% 20-29% 10-19% 0-9%
Evidence Evidence of… Evidence of… Evidence Evidence Evidence Evidence of… Evidence Evidence Evidence of…
of… of… of… of… of… of…

Reflection Insightful Advanced level A high degree An assured level A satisfactory Unsatisfactory Weak Very weak Slight evidence of Negligible
response to of critical self- of critical self- of self-evaluation, self evaluation, self-evaluation selfevaluation of selfevaluation of self-evaluation of evidence of
Critical reflection critical evaluation, evaluation, reflecting reflecting of professional professional professional professional and/or selfevaluation of
and/or selfevaluation, reflecting reflecting sustained appropriate and/or personal and/or personal and/or personal personal professional
personal and reflecting professional professional professional standards of engagement engagement and engagement and engagement and and/or personal
professional exemplary and/or personal and/ or and/or personal professional and conduct; conduct; conduct; conduct; engagement
application. professional standards of personal standards of and/or and conduct;
and/or engagement standards of engagement and personal Unsatisfactory Weak Substandard Inappropriate
SCOPE: personal and engagement conduct; engagement engagement engagement with engagement execution of No engagement
Intellectual standards of conduct and conduct; and conduct; with established ways with established key tasks and with established
engagement with engagement and throughout; Assured established of working ways of working; work may be ways of working;
the processes by conduct Excellent application of new Satisfactory ways of pertaining to the a cause for
which the work is throughout; Accomplished application of or established engagement working discipline; Inappropriate concern. In professional or
realised. application of new insights ways of with pertaining to execution of work. equivalent
Sophisticated new insights (or (or a highly working; established the Inadequate contexts the
application of advanced skilled ways of discipline; planning. work will be
new insights application of application of Work evidences working cause for
(or highly established established thorough pertaining to Insufficient concern.
advanced ways of working ways of independent the discipline; planning, work
application of pertaining to the working planning and not executed in
established discipline). pertaining to execution of key Independent full.
ways of working the discipline). tasks. planning and
pertaining to the execution.
discipline).