Finance in management paper

Advanced Finance for Decision Makers Unit aims This unit demonstuates the links between business decision making, uisk assessment and financia=nfoumation. Once finance is PIaced in context, the unit coveus financiaI reporting and the way financiai perfomance is measuued. it investigates how businesses aue financed thuough theiu fixed and wouking capitai uequirements.

1t expIains how the financial management of each organisation is influenced by its goveunance and ownership structuue as weli as accounting standauds and the ethical basis on which financiai ueporting is organised.

Learneus who aspiue to management positions wìdeveIop financiai knowIedge and understanding needed to make sound and OnSibie business decisions.

Unit Ievel Unit code Y1505I9235 Cuedit value StruCtu re Assessment guidance To achieve this unit, Ieamers must achieve the leaming outcomes and meet the standauds specified by the assessment criteuia fou the unit. AdditionaI assessment guidance is puovided on the ATHE SamPIe assignment buief. This is an extensive unit coveuing a wide uange of financiaI infoumation and techniques and the ueIevance and impiications for business. Leauneus must demonstrate undeustanding of the impact of vauious eIements of financiai information and anaIysis on uisk assessment and decision-making, In addition leauneus need to show undeustanding of the ueiationship between finance and business ownership, gOVeunanCe and ethics, Leauneus wìneed to use pubIished accounts to complete theiu WOuk and wheue appuopuiate use examples fuom theiu own expeuience ou from ueseauch to i=ustrate the points which are made, veaming OutCOme 1 Understand the roie offinanciaI information and financiaI anaIysis in business risk assessment and decision-making 1.1 Examine the factouS that guide and duive decision making in business H2 Assess the sign‹Ëcance of financiaI factous in business decision making l.3 identify the chauacteuistics of business uisks that impact on financiaI and business decisions l.4 Summarise financiaI priorities that should be COnSideued in business decision makin how financial statements a sound 1 ComDaue the accuuaI and cash ATHE‚µtd 2016 17022016 Veusion 2.1 19 ˆê Z Z 1 I I ‰L 22ExIai ndtheiuus f@bE aI Œ—•ñ‘@@-@œŠ‹ œ œ-@@@œ 2E3i=teupŠA @sh tio S n œ n a CO S te mestatemen Offundsstat betweenfin n d ( Ce appiicat n 2.4D–Quen CIa eCiSI ndth .aCulate thatcan ŒŒ be anciairat usedtos S p fuom ›‹Ðb u fjnaIa SIneS CCOuntS Sdecjsjo 3Undeustan howbusin andwoukin Úˆf œ uC makIn eSOmanCeand SSeSfinancefixedasset CaPjtal s@—ì—q–L“™ö”–•“ busineSSeS 3.2Comparethesouucesof-ong-teumfinanci=g andworki=gCaPita-fjnancjngforbusjnesses 3ŒÓdentifywhyaccesstoworkjngcapitalis CrjtjcaItobusinessco=tinuity 3E4Examˆê=eCujtica-Iythetech=iquesneededto managecashfIowandthekeybusjness decjsionso=WhichcashfIowimpacts 3.5EvaiuatemethodSformakingcapjtaI eXPendituueorjnvestme=tdecisionsandthe CuiteriathatmaybeappIjedjntheevaIuatjon. 3E6ExpIainthepossib-ebenefitsa=ddrawbacks OfoffLbaianceshtf.

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uSineS SeS eeI Shaue(EPS) ›› ŽO@“ñƒSeustandho ,‰LŠìŠì•S•SiáÎv e‹Ðermance “ñƒ‡‰Jaluepo‹Ð WaC inga ntabIIl hejnt byet tings fbu grjtyof icaI, ndauds 5.1Diffeuentiatebetweenbu essethics Pƒ~ƒL3–Qngauejn ÷uenc gOVeunanceandaccountj @@@) ngethicsascontuoIs ªŽO“ñPEƒ‚manceandacco Av7‰¹l‹Œ OnbusIneSSaCCOu=ta—xty 5.2AssesstheuoleoftheDiuectouofFjnanceou theChiefFi=ancja-Offieeuasaguardianof businessethics e‚ÓPZŽO“ñŽOŽOZ‰¹16 œP“ñ“ñ“ñƒmŽO‡dŽO‹gƒ2,1 20 5.3AnalysethekeyconceEPtSandprincipIesof COuPOrategOVeunanCethatmayimpacton businessdecisions 5.4ExaminethekeynationaIandinteunational financialreportingstandaudsreievantto businessdecisions 5.5ExaminethekeyrequirementsforpubIished accountsofaPubiicLimitedCompany(PLC) ATHE Ltd 2016 17022016 Veusion 2.1 21