This unit of competency describes the skills and knowledge required to analyse the business performance of an enterprise.

All work must be carried out to comply with workplace procedures, work health and safety legislation and codes.

This unit applies to individuals who take personal responsibility and exercise autonomy in undertaking complex work. They must analyse information and exercise judgement to complete a range of advanced skilled activities. They work in contexts that are subject to change and adapt a range of fundamental principles accordingly.

No occupational licensing, legislative or certification requirements are known to apply to this unit at the time of publication.

You may want to include more information here about the target group and the purpose of the assessments (eg formative, summative, recognition)

List the assessment methods to be used and the context and resources required for assessment. Copy and paste the relevant sections from the evidence guide below and then re-write these in plain English.

Element	Performance criteria
Elements describe the essential outcomes.	Performance criteria describe the performance needed to demonstrate achievement of the element.
1. Analyse financial reports	1.1 Interpret taxation reports and determine accounts to be true and fair 1.2 Review and interpret management reports generated by the enterprise 1.3 Determine distribution of profit
2. Use financial analysis tools	2.1 Calculate gross margins and relevant breakdowns of profit and loss 2.2 Calculate ratios related to production activity, solvency and liquidity, gearing and profitability 2.3 Source and compare relevant performance benchmarks 2.4 Identify and analyse trends in production and profitability
3. Identify opportunities for increasing profit	3.1 Assess yield or production potential and determine current position 3.2 Identify key issues related to production efficiency 3.3 Identify key issues related to market return
4. Develop strategies for improving business performance	4.1 Use Strengths, Weaknesses, Opportunities and Threats (SWOT) approach to determine possible strategies for addressing production and marketing issues 4.2 Perform sensitivity analyses to evaluate strategies

The candidate must be assessed on their ability to integrate and apply the performance requirements of this unit in a workplace setting. Performance must be demonstrated consistently over time and in a suitable range of contexts.

The candidate must provide evidence that they can:

analyse financial reports

use financial analysis tools

identify profit drivers for the enterprise

benchmark business performance against other businesses

develop strategies for improving business performance.

The candidate must demonstrate knowledge of:

financial reports

financial analysis tools

performance benchmarking

issues related to production efficiency and marketing

SWOT analysis and developing business strategies.

Competency is to be assessed in the workplace or simulated environment that accurately reflects performance in a real workplace setting.

Assessors must satisfy current standards for RTOs.

List each assessment task's title, type (eg project, observation/demonstration, essay, assingnment, checklist) and due date here

Assessment task 1: [title]      Due date:

(add new lines for each of the assessment tasks)

Copy and paste from the following data to produce each assessment task. Write these in plain English and spell out how, when and where the task is to be carried out, under what conditions, and what resources are needed. Include guidelines about how well the candidate has to perform a task for it to be judged satisfactory.

Element	Performance criteria
Elements describe the essential outcomes.	Performance criteria describe the performance needed to demonstrate achievement of the element.
1. Analyse financial reports	1.1 Interpret taxation reports and determine accounts to be true and fair 1.2 Review and interpret management reports generated by the enterprise 1.3 Determine distribution of profit
2. Use financial analysis tools	2.1 Calculate gross margins and relevant breakdowns of profit and loss 2.2 Calculate ratios related to production activity, solvency and liquidity, gearing and profitability 2.3 Source and compare relevant performance benchmarks 2.4 Identify and analyse trends in production and profitability
3. Identify opportunities for increasing profit	3.1 Assess yield or production potential and determine current position 3.2 Identify key issues related to production efficiency 3.3 Identify key issues related to market return
4. Develop strategies for improving business performance	4.1 Use Strengths, Weaknesses, Opportunities and Threats (SWOT) approach to determine possible strategies for addressing production and marketing issues 4.2 Perform sensitivity analyses to evaluate strategies

The candidate must be assessed on their ability to integrate and apply the performance requirements of this unit in a workplace setting. Performance must be demonstrated consistently over time and in a suitable range of contexts.

The candidate must provide evidence that they can:

analyse financial reports

use financial analysis tools

identify profit drivers for the enterprise

benchmark business performance against other businesses

develop strategies for improving business performance.

The candidate must demonstrate knowledge of:

financial reports

financial analysis tools

performance benchmarking

issues related to production efficiency and marketing

SWOT analysis and developing business strategies.

Competency is to be assessed in the workplace or simulated environment that accurately reflects performance in a real workplace setting.

Assessors must satisfy current standards for RTOs.

Copy and paste from the following performance criteria to create an observation checklist for each task. When you have finished writing your assessment tool every one of these must have been addressed, preferably several times in a variety of contexts. To ensure this occurs download the assessment matrix for the unit; enter each assessment task as a column header and place check marks against each performance criteria that task addresses.

Observation Checklist

Tasks to be observed according to workplace/college/TAFE policy and procedures, relevant legislation and Codes of Practice	Yes	No	Comments/feedback
Interpret taxation reports and determine accounts to be true and fair
Review and interpret management reports generated by the enterprise
Determine distribution of profit
Calculate gross margins and relevant breakdowns of profit and loss
Calculate ratios related to production activity, solvency and liquidity, gearing and profitability
Source and compare relevant performance benchmarks
Identify and analyse trends in production and profitability
Assess yield or production potential and determine current position
Identify key issues related to production efficiency
Identify key issues related to market return
Use Strengths, Weaknesses, Opportunities and Threats (SWOT) approach to determine possible strategies for addressing production and marketing issues
Perform sensitivity analyses to evaluate strategies

Assessment Cover Sheet

AHCAGB604 - Analyse business performance

Assessment task 1: [title]

Student name:

Student ID:

I declare that the assessment tasks submitted for this unit are my own work.

Student signature:

Result: Competent Not yet competent

Feedback to student

 

 

 

 

 

 

 

 

Assessor name:

Signature:

Date:

Assessment Record Sheet

AHCAGB604 - Analyse business performance

Student name:

Student ID:

Assessment task 1: [title] Result: Competent Not yet competent

(add lines for each task)

Feedback to student:

 

 

 

 

 

 

 

 

Overall assessment result: Competent Not yet competent

Assessor name:

Signature:

Date:

Student signature:

Date: