BIZ201 Accounting for Decision Making Assessment Task

BIZ201 Accounting for Decision Making Assessment Brief

 

Assessment Detail:-

  • Number of Words: 1500

 

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Learning Outcomes

The Subject Learning Outcomes demonstrated by successful completion of the task below include:

a) Explain the role and importance of financial information in business decision making.

b) Apply costing, budgeting and investing decisions to business.

c) Recommend financial decisions to relevant stakeholders.

 

Assessment Task

Work in a group of 3-4 students, to calculate financial information for a given business scenario. Then interpret and analyse these results, and explain the role and importance of financial information in business decision making.

 

Context

Using Financial Statements of companies to perform calculations, interpreting results and analysing them will help you develop understanding about how business decisions are made in the industry considering the available financial information. By completing this assessment, you will demonstrate the importance of financial information in business decision making, including the application of costing and capital budgeting techniques to business decisions.

 

TASK 1: CAPITAL BUDGETING

The company wants to monitor its actual performance of cash flows with the budgeted performance. The company made its budgeted figures the same as last year’s actual figures from the Statement of Cash flows:

  • Net Cash Operating Cash flows
  • Net Cash Investing Cash flows
  • Net Cash Financing Cash flows
  • Increase/decrease in Net Cash and Cash Equivalents
  • Cash and Cash Equivalents at the end of the period

 

1. Take last year’s actual figures as this year’s budgeted and this year’s actual figure for the above to calculate the variance between actual and budgeted performance on the provided Excel Workbook within the Task 1 Capital Budgeting worksheet.

 

2. Indicate whether each one of them is favourable or unfavourable on the provided Excel Workbook within Task 1 Capital Budgeting worksheet.

 

3. Comment on company’s approach to prepare budgeted cash flows and make recommendations for future.

 

TASK 2: CAPITAL INVESTMENT

The company is planning to invest in a new equipment. It is expected that this new equipment will make the production faster and more efficient. This equipment is expected to increase the profit amount of the next year (Year 1) by 2% of year 2021 and then the profit amount will remain the same for the next nine years until Year 10.

The cost of this new equipment is 40% of the value of Property, Plant and Equipment [PPE] given the Statement of Financial Position with zero salvage value at the end of its useful life.

 

1. Calculate the Net Present Value [NPV] for this investment if the cost of capital is 6% on the Excel workbook within Task 2 Capital Investment worksheet.

 

2. Based on your results, make a recommendation for investing into this new equipment and discuss the significance of the results of your analysis. Highlight other practical issues that should be taken into consideration.

 

TASK 3: COST-VOLUME-PROFIT ANALYSIS

The company is planning to introduce a new product. The selling price for the product will be $4000. The associated costs are given below:

 

Fixed costs $250,000

Variable costs $1800 per unit

The owners are seeking your expertise. Calculate the following on Excel workbook within Task 3 Cost-Volume-Profit Analysis worksheet.

 

  1. Contribution margin
  2. Contribution ratio
  3. Units required to breakeven
  4. Sales revenue required to breakeven
  5. Units required to achieve a target profit of $500,000
  6. Sales revenue required to achieve a target profit of $500,000
  7. Highlight on the importance of Cost-Volume-Profit

 

*IMPORTANT: When completing calculations in the workbook, you are required to show all workings through appropriate Excel formulas. Providing number results without evidence of Excel formulas will not be accepted.

 

Referencing

It is essential that you use appropriate APA style for citing and referencing research. Please see more information on referencing in the Academic Skills webpage. There should be at least five reliable references used in the report.

 

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