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All grades are subject to confirmation by the external verifier在分配标识的所有条件得到满足。
Grading
Pass: All criteria identified in the assignment are met.优点：适合金融知识已经被用来分析一个预算，并提出建议如何改善他们的未来的资产负债表。合理的判断已作出解释金融决策过程。提交最终作品的最后期限已经达到（ M1） 。商家价格怎么样的产品合理的讨论，以及所面临的产品定价困难进行讨论，都头头是道呈现。他们表现出的讨论（ M2）的基本财务概念的理解。了解财务资源及决策管理中存在的需要在标准的行业术语和金融（ M3 ）的概念，知识准确地使用术语的讨论。
Merit: Suitable financial knowledge has been used to analyze a budget and make recommendations as to how to improve their future balance sheets. Reasoned judgments have been made explaining the financial decision making process. The deadline to submit the final work has been met (M1). Justified discussions of how businesses price products, as well as a discussion of the difficulties faced in pricing products, are clearly and logically presented. They demonstrate an understanding of the basic financial concepts discussed (M2). Understanding of the managing of financial resources & decisions is present in the discussions requiring accurate use of terminology in standard industry terms and knowledge of the concept of finance (M3).
Mandatory Unit 2: Managing Financial Resources and Decisions Page 4管理财务资源和决定
Distinction: The financial information presented is checked for accuracy and validity. The discussions of finance presented are justified by commonly accepted synthesis of the financial process (D1). The arguments presented are all logical with no conflicts between each part. Typical difficulties associated with developing financial strategies for projects are anticipated and addressed and clearly presented (D2). The discussion outlined demonstrates a full range of understanding of the implications on the balance sheet's various ratios when financing projects. Combinations of the balance sheets and P & Ls between the existing Attachment company along with a study of the new ratios (for the combined companies are presented as well as a complete discussion of internal and external ratios to justify your choice of financing (D3).区别：提出的财务资料检查的准确性和有效性。金融提出的讨论是由普遍接受的财务流程（ D1 ）的合成有道理的。提出的理据是所有逻辑与各部分之间没有冲突。与发展中国家的金融战略项目相关的典型的困难是值得期待和解决，并明确提出（ D2） 。概括的讨论展示了全系列的资产负债表上的不同比例融资时项目的影响的认识。资产负债表和P＆ LS现有附件公司随着新率（为合并后公司的研究之间的组合呈现，以及内部和外部的比例来证明你的选择，融资（ D3）的完整讨论。
NOTES:
Format: Printed Font: Times New Roman Font Style: Regular Size: 11/12 Paragraph: Single
ASSIGNMENT No/TITLE: Managing Financial Resources and Decisions: Assignment 2 - Make financial decisions based on financial information; analyse and evaluate the financial performance of a business.
SCENARIOs Attachments: 3.1) Look at Attachment A.
Scenario A for 3.2: Your café sells a popular light meal of 1 American-style hamburger and a beer. Your costs are: Beef/hamburger – 16 Yuan; bun (bread) - 1.1 Yuan; cheese (1 slice/burger) - 1.0 Yuan; tomatoes, lettuce and onion/burger - .9 Yuan; beer – 4.5 Yuan; The cafe overhead costs are 15,900 Yuan/month.
Scenario B for 3.3: Your cost of capital is 5%. Your board wishes to make at least 100,000,000 USD within 5 years. $20,000,000 of the $30M expansion cost is machinery worth $2,000,000 residual value after 5 years. The cash flow income projections are $8,000,000 in Year 1, $18,000,000 in Year 2, $30,000,000 in Year 3, $44,000,000 in Year 4, $65,000,000 in Year 5. Should you go forward with the project?
Scenario C for 4.3. Go to Company A in Appendix A. The company has an opportunity to buy a competitor’s factory for 2,000,000 USD. With the new factory, revenues will increase by 2,000,000 USD, operating expenses will increase by 1,000,000 USD. The company has two choices for financing the expansion: 1) a private placement of 35,000 shares of stock for the 2,000,000 USD needed; 2) borrow 2,000,000 USD at their borrowing rate of 10%.
Show the effects on the balance sheet income statement of Company A at the end of the first year of consolidated operations. Explain how the two choices both have pluses and minuses for the company. Which would you recommend and why? Use internal and external ratios to justify your decision.
Mandatory Unit 2: Managing Financial Resources and Decisions Page 5
Tasks
3.1 Analyse budgets and make appropriate decisions. 3.1） What can company A do to improve their Balance Sheet and their Income Statement in the near future?
3.2 Calculate unit costs and make pricing decisions using relevant information. See the café scenario above. What are the variable costs per unit of hamburger with a beer? If your manager thinks he can sell 20 units of this food/day (30 day months), what would your sales price/unit need to be to cover all of your overhead with just this food item (burger and beer combo)? If you doubled the sales to 40/day with the same sales price, what would be the result for your café?
3.3 Assess the viability of a project using investment appraisal techniques. Decide if the company should go forward with the project of Scenario B.
4.1 Explain the purpose of the main financial statements. Discuss cash flow statements, balance sheets and income (P & L) statements.
4.2 Describe the differences between the formats of financial statements for different kinds of businesses. In particular, discuss the differences between the income statements and balance sheets of partnerships and corporations.
4.3 Analyse financial statements using appropriate ratios and comparisons, both internal and external
Detailed Requirements:
The task should be accomplished in the form of teamwork, with 4-5 members in each team, and presented with a MS Office PPT presentation plus a formal written report with a MS Office due week of May 13-17, 2013 the formal part of the report may be presented with minimal writing, mainly supported by the PPT. Each team member should be clear about his (or her) share of work.
The accomplishment to be submitted by the deadline should include supporting material (if any) as an
appendix, including an explanation to the task allocations within the team and minutes of your meetings.
Plagiarism is not allowed. Any team who allows others to copy will also be penalized.
Minor spelling or grammatical errors are not penalized. However, marks will be deducted if your message is not clear.
You can get references from our textbook, notes, the Internet and any other sources so long as they are referenced.
The Harvard Reference System should be used.
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