Financial Analysis and Strategy: Company A vs. Competitor

Assignment Overview

The assignment should address the following questions:

QUESTION 1 (30%)

Select an international organisation (Company A) and identify its closest competitor (Company B). Present the two organisations and the criteria used for the identification of the competitor.

Use ratio analysis to evaluate the financial performance of both organizations; draw a comparative evaluation and critically discuss the findings.

Access the annual financial statements of at least the last two years and provide details of the ratio calculations.

QUESTION 2 (30%)

With reference to relevant literature, critically evaluate Kaplan and Norton’s Balanced Scorecard as a Strategic Management System. Develop a proposed Balanced Scorecard to include critical success factors (CSFs) for your selected organisation (Company A).

QUESTION 3 (30%)

Provide a critical analysis of the benefits and challenges of adopting Integrated Reporting (IR) for your selected organisation (Company A). Use academic literature and refer to the International Integrated Reporting <IR> framework to support your discussion.

PRESENTATION (10%)

Marks awarded for presentation refer to the overall structure, academic style of writing, and clarity.

IMPORTANT GUIDANCE

Checklist for Q1

• Describe the chosen company and its competitor.
• Justify competitor selection using financial information such as sales, assets, and profitability.
• Conduct a broad ratio analysis covering liquidity, working capital cycle, profitability, leverage, and valuation ratios.
• Interpret key ratios and compare results across years.
• Use graphs and tables for presentation.
• Cite relevant literature.

Checklist for Q2

• Critically evaluate Kaplan and Norton’s Balanced Scorecard.
• Discuss why the traditional BSC might be outdated and suggest improvements.
• Develop a Balanced Scorecard for the chosen company, aligning it with its strategy and vision.
• Explain the goals and measures for each BSC dimension.
• Support arguments with academic references.

Checklist for Q3

• Critically discuss the benefits and challenges of Integrated Reporting.
• Explain how IR provides financial, non-financial, and forward-looking information.
• Discuss how IR helps investors understand resource utilization for long-term success.
• Base the analysis on the chosen company and cite academic sources.

Checklist for Presentation

• Appendices for data and calculations.
• Use Harvard referencing for citations.
• Headlines for sections and subsections.
• Maintain a structured and balanced report (approx. 1,000 words per question).
• Ensure work is spell-checked and formatted correctly (Arial, size 11, 1.5 line spacing).

PROPOSED STRUCTURE OF THE REPORT

1. Introduction (Approx. 250 words) – Introduce the scope and focus of the report.
2. Financial Performance using Ratio Analysis (Question 1 – Approx. 1,000 words)
3. Balanced Scorecard (Question 2 – Approx. 1,000 words)
4. Integrated Reporting (Question 3 – Approx. 1,000 words)
5. Conclusions (Approx. 250 words) – Reflect on the overall report findings.
6. References – Use Harvard style.
7. Appendices – Provide calculation details for Question 1.

Essential Readings

• Atrill, P., McLaney, E.J. (2018). Management Accounting for Decision Makers. Pearson.
• Berk, J., DeMarzo, P. (2017). Corporate Finance (3rd ed.). Pearson.
• Busco, C., Malafronte, I., Pereira, J., Starita, M. (2019). The British Accounting Review, 51(3), 277-298.
• Kaplan, R.S. (2010). Conceptual foundations of the balanced scorecard. Working Paper 10-074.
• IIRC (2013). International Integrated Reporting Framework.

Re-sit Instructions

For resubmission, students must improve their original work and add a 400-700 word reflective commentary. This reflection should discuss:

• What feedback was received and how it was implemented.
• How module concepts relate to best practices in management and research.
• The value of the module for future careers in management, public administration, or advisory roles.

Marking and Feedback Process

1. Initial assessment and grading by a subject expert.
2. Moderation to ensure consistency.
3. Review by an external examiner.
4. Final marks released to students.

Referencing and Submission

All submissions must use the Harvard Referencing System and be uploaded as a Word file via Turnitin.