Unit of Competency Mapping – Information for Teachers/Assessors – Information for Learners

AHCAGB604A Mapping and Delivery Guide
Analyse business performance

Version 1.0
Issue Date: March 2024


Qualification -
Unit of Competency AHCAGB604A - Analyse business performance
Description This unit covers the process of analysing business performance for an agricultural or horticultural enterprise and defines the standard required to: analyse financial reports; use financial analysis tools; identify profit drivers for the enterprise; benchmark business performance against other businesses; and develop strategies for improving business performance.
Employability Skills This unit contains employability skills.
Learning Outcomes and Application This unit applies to analysing financial reports, using financial analysis tools, identifying profit drivers for the enterprise and developing strategies for improving business performance.
Duration and Setting X weeks, nominally xx hours, delivered in a classroom/online/blended learning setting.
Prerequisites/co-requisites
Competency Field
Development and validation strategy and guide for assessors and learners Student Learning Resources Handouts
Activities
Slides
PPT
Assessment 1 Assessment 2 Assessment 3 Assessment 4
Elements of Competency Performance Criteria              
Element: Analyse financial reports
  • Taxation reports are correctly interpreted and accounts are determined to be true and fair.
  • Management reports generated by the enterprise are reviewed and interpreted.
  • Distribution of profit is determined.
       
Element: Use financial analysis tools
  • Gross margins and relevant breakdowns of profit and loss are calculated.
  • Ratios related to production activity, solvency and liquidity, gearing and profitability are calculated.
  • Relevant performance benchmarks are sourced and compared to the enterprise.
  • Trends in production and profitability are identified and analysed.
       
Element: Identify opportunities for increasing profit
  • Yield/production potential is assessed and current position determined.
  • Key issues related to production efficiency are identified.
  • Key issues related to market return are identified.
       
Element: Develop strategies for improving business performance
  • Strengths, Weaknesses, Opportunities and Threats (SWOT) approach is used to determine possible strategies for addressing production and marketing issues.
  • Sensitivity analyses are performed to evaluate strategies.
       


Evidence Required

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.

The evidence guide provides advice on assessment and must be read in conjunction with the performance criteria, required skills and knowledge, range statement and the Assessment Guidelines for the Training Package.

Overview of assessment

Critical aspects for assessment and evidence required to demonstrate competency in this unit

The evidence required to demonstrate competency in this unit must be relevant to workplace operations and satisfy holistically all of the requirements of the performance criteria and required skills and knowledge and include achievement of the following:

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.

Context of and specific resources for assessment

Competency requires the application of work practices under work conditions. Selection and use of resources for some worksites may differ due to the regional or enterprise circumstances.


Submission Requirements

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

Assessment task 1: [title]      Due date:

(add new lines for each of the assessment tasks)


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.

Required skills

analyse financial reports

use financial analysis tools

identify profit drivers for the enterprise

develop strategies for improving business performance

use literacy skills to fulfil job roles as required by the organisation. The level of skill may range from reading and understanding documentation to completion of written reports

use oral communication skills/language competence to fulfil the job role as specified by the organisation, including questioning, active listening, asking for clarification, negotiating solutions and responding to a range of views

use numeracy skills to estimate, calculate and record complex workplace measures

use interpersonal skills to work with others and relate to people from a range of cultural, social and religious backgrounds and with a range of physical and mental abilities.

Required knowledge

financial reports

financial analysis tools

performance benchmarking

issues related to production efficiency and marketing

SWOT analysis and developing business strategies.

The range statement relates to the unit of competency as a whole.

Financial analysis tools and reporting systems applied may include:

the range of primary production and related business activities.

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
Taxation reports are correctly interpreted and accounts are determined to be true and fair. 
Management reports generated by the enterprise are reviewed and interpreted. 
Distribution of profit is determined. 
Gross margins and relevant breakdowns of profit and loss are calculated. 
Ratios related to production activity, solvency and liquidity, gearing and profitability are calculated. 
Relevant performance benchmarks are sourced and compared to the enterprise. 
Trends in production and profitability are identified and analysed. 
Yield/production potential is assessed and current position determined. 
Key issues related to production efficiency are identified. 
Key issues related to market return are identified. 
Strengths, Weaknesses, Opportunities and Threats (SWOT) approach is used to determine possible strategies for addressing production and marketing issues. 
Sensitivity analyses are performed to evaluate strategies. 

Forms

Assessment Cover Sheet

AHCAGB604A - 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

AHCAGB604A - 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: