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

Page 1 of 12
Faculty of Business and Management
Assessment Brief Sep 2023/24

Requirement:

As a financial manager (consultant), undertake an investigation of your allocated

company 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).

D: Specific Criteria/Guidance

See below

E: Key Resources

Page 2 of 12
Faculty of Business and Management
Assessment Brief Sep 2023/24

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

Page 3 of 12
Faculty of Business and Management
Assessment Brief Sep 2023/24

F: Submission
Guidance

 Assessments should be submitted in Microsoft Word (.doc and .docx),

 Microsoft PowerPoint (.ppt, .pptx. .pps and .ppsx),
 Excel (.xls and .xlsx) or
 PDF format (generated from the
-processing
word or presentation
software you are using, not a scanned
document
. Do not upload Open Office documents (.odt, .odp).

 Do not upload documents

directly
from Google Drive
and One Drive.

 The link to online submission guidance is:

https://portal1.chester.ac.uk/LIS/LTU/pages/turnitinsubmission.asp
x

 The file must be no larger than 40MB.

 Your writing is expected to conform to Standard English
spelling,
in terms
syntax
of and grammar.

 You must include your Assessment Number (J Number) in the header or footer.
 Include your word count at the end of the assignment or the front cover.

 Set up your page for A4 paper in portrait style.

 The font size must be amum
mini of point 12 Calibri (or equivalent) for the body of the assessment and
footnotes must be 2 points smaller.

 Line spacing in the body of the assessment must be 1.5 lines.

 Number the pages consecutively.
 Students should submit work before 12 noon eadline
on the
date
d electronically via Moodle. Please follow
the ‘Turnitin submission’ link on the module space and-screen
follow instructions,
the on paying particular
attention to any specific instructions for each assignment.

 You must submit your workewith

following
th details written on the first page:

 Title of your work

 Module title and code
 Module Leader and Seminar Tutor (if relevant)
 Number of words
 Your student assessment number (J Number)

Student work that does not have this information on will not be identifiable after marking has taken place
and risks being recorded as
-submission.
a non

G: Academic Integrity and Penalties

It is your responsibility to ensure that you are familiar with all of the information contained in this
brief as failure to do this may impact on your achievement.
Please refer to the various Assessment Guidance below for detailed information on:

Page 4 of 12
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: Marking Criteria

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

Page 5 of 12
Faculty of Business and Management
Assessment Brief Sep 2023/24

Blank Page

Page 6 of 12
Faculty of Business and Management
Assessment Brief Sep 2023/24

Page 7 of 12
 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
engagement with with research research and/or knowledge with relevant relevant issues, little and underpinning key
Knowledge and
with research research and or and/or practice practice pertaining to knowledge inconsistent understanding knowledge; issues, which is
understanding of
and/or practice practice pertaining to pertaining to discipline and pertaining to understanding shown; likely to show
the academic
pertaining to pertaining to the field(s) and disciplines of key issues; discipline and shown; no critical
discipline, field of Slight
field(s) and field(s) and disciplines of study; key analysis or
study, or area of Very weak understanding of
disciplines of disciplines of study; issues; engagement
professional Satisfactory Inadequate understanding of key
study; study; with the learning
practice. An assured understanding understanding of key issues, work issues, little
Excellent lacks critical brief;
understanding of and Insufficient underpinning attempt at critical
Sophisticated Accomplished demonstration current problems, conceptual understanding issues, weak and oversight; analysis;
SCOPE: critical
demonstration demonstration of of supported by awareness and conceptual underdeveloped No engagement
engagement with
and application knowledge, knowledge, critical analysis enabling awareness of analysis; with research
the primary and Substandard Slight engagement
of knowledge, contributing with the with the potential critical knowledge(s) tasks.
secondary engagement with with
offering towards possibility for for new analysis; pertaining to
sources used to Response does research material, research material,
innovative and/or innovative new insights; insights; the
answer the not address misunderstanding inaccurate
original insights, and/or field;
question. Response is 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.
 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…
Extensive range Substantial An assured range A satisfactory
and use of range and of reading, with range of core
Sources Extensive range Insufficient Reading material Very weak Severely lacking Negligible
appropriate sophisticated sustained and basic
and range of source is engagement with source attempt to
sources; use of sources; reference to key texts, which
sophisticated use reading of core inadequate and source reading reading; identify
Reading and use and core texts. references
of appropriate and basic texts; may not include of core and basic source material;
of appropriate The work may current
sources; Extremely well Wellreferenced core and texts;
sources. include current research in Sources either not
referenced research both basic texts;
research at the the discipline; Sources not present and/or No indication of
research both in in breadth and
Unparalleled leading edge of acknowledged Inconsistent not referenced. source
SCOPE: breadth and depth, which
standard of the in line Sources and/or limited reading.
accurate and depth, which demonstrates Sources
research both in discipline; with inaccurately referencing of
consistent demonstrates clear acknowledged
breadth and academic referenced. sources.
acknowledgment high intellectual intellectual appropriately
depth, which conventions of
and referencing engagement rigor. Very good according to
demonstrates a referencing.
of sources. and rigor. referencing in academic
very high
breadth and/or conventions of
intellectual
depth, which referencing.
engagement and
shows a very The work may
rigor.
good level of contain minor
intellectual rigor; errors and be
limited in
breadth, depth
Sources
and
acknowledged
intellectual
appropriately
rigor.
according to
academic
conventions of
referencing.
 Generic Marking criteria for Level 7
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
interpretation, application and application and shown and a research research understanding of established planning and established
SCOPE: critical
application and evaluation of evaluation of sustained techniques techniques established methodologies understanding; research
engagement with
evaluation of the the possibilities the possibilities application of and enquiry pertaining to methodologies and those used methods and
methodologies
possibilities and and limitations and limitations established that are used the and those used by those used
underpinning Erroneous use of
limitations of the of the of the methodologies to create and discipline; by the student; student; by the student;
original research methods to
methodologies methodologies methodologies and methods interpret
or current explain the work.
used by the used by the used by the applicable to the knowledge in
developments in Unsatisfactory Research work is Substandard No research
student and key student and key student and student’s own the
the discipline. 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…
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
imaginative, imaginative, imaginative, command of complex issues complex issues; complex issues; limited to a single with key learning
Critical analysis
insightful, insightful, original or accepted critical both perspective; issues; outcomes;
and
original or original or creative positions; systematically
interpretation. Judgements not Judgements are
creative creative interpretations; and
fully not substantiated Substandard Slight analytical No attempt to
interpretations; interpretations; creatively;
A developed substantiated or argument, work engagement interpret
SCOPE:
A high degree conceptual and understood lacks scholarly and reflection, research
appropriate
An unparalleled Accomplished of analysis and understanding that A satisfactory understood; and the critical analysis and work lacks material.
analytical
level of analysis level of analysis evaluation; enables the evaluation of position is not interpretation; criticality
discussion and
and evaluation; and evaluation; student to find current made clear; throughout;
interpretation of The ability to
new meanings in research and
source material. A sustained construct an Episodes of
established critical
A sophisticated A highly argument with argument is Weak selfcontradiction Lacks evidence,
hypotheses; scholarship in
cogent argument developed the possibility underdevelope interpretation of and/or confusion. work shows
the discipline;
offering new and cogent argument for new 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
academic form where the academic form expression, observing and application academic form; academic conventions; academic
Communication
matches that academic form shows observing appropriate of key conventions; conventions;
skills: creative,
expected in largely exceptional appropriate academic communication
written and Weaknesses in Weak expression,
published and matches that standards of academic form; form; skills;
presented. spelling and Severe mostly incoherent Incoherent and
professional expected in presentation or
grammar, lacks deficiencies in and confused
work; published work; delivery;
Fluent and Predominantly Recurring errors coherence and spelling and fails to secure expression, poor
SCOPE:
persuasive accurate in in spelling and structure, grammar and meaning, poor paraphrasing;
communication
Mastery and Accomplished A high expression of spelling and grammar, ideas possibly poor expression paraphrasing;
of intent,
command of command of command of ideas, work grammar, limited and paraphrasing; undermines
adherence to No discernible
specialist skills specialist skills specialist shows flair; ideas underdevelope meaning, possibly
academic Slight engagement demonstration of
pertaining to the pertaining to the skills pertaining communicated d, possibly poor poor
subject discipline Work lacks with the work. key skills
academic form; academic form, to the appropriately paraphrasing; technical paraphrasing;
protocols. Assured (pertaining to
discipline and academic form, and
interpretation of judgement. the
context(s); discipline and satisfactorily;
Idiomatic and the style and Skills Substandard discipline);
context(s).
highly coherent, 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
 Generic Marking criteria for Level 7
audiences as technical judgement.
appropriate. control.

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 evaluation, evaluation, reflecting reflecting of professional professional professional professional and/or selfevaluation of
Critical reflection
selfevaluation, reflecting reflecting sustained appropriate and/or personal and/or personal and/or personal personal professional
and/or
reflecting professional professional professional standards of engagement engagement and engagement and engagement and and/or personal
personal and
exemplary and/or personal and/ or and/or personal professional and conduct; conduct; conduct; conduct; engagement
professional
professional standards of personal standards of and/or and conduct;
application.
and/or engagement standards of engagement and personal
Unsatisfactory Weak Substandard Inappropriate
personal and engagement conduct; engagement
engagement engagement with engagement execution of No engagement
SCOPE: standards of conduct and conduct; and conduct;
with established ways with established key tasks and with established
Intellectual engagement and throughout;
Assured established of working ways of working; work may be ways of working;
engagement with conduct
Excellent application of new Satisfactory ways of pertaining to the a cause for
the processes by throughout;
Accomplished application of or established engagement working discipline; concern.
which the work is Inappropriate In professional or
application of new insights ways of with pertaining to
realised. 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 working
Work evidences cause for
(or highly established established pertaining to
thorough Insufficient concern.
advanced ways of working ways of the discipline;
independent 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).