Managing Financial Resources and Decisions
available to a business 1.1 identify the sources of finance available to a business
1.2 assess the implications of the different sources
1.3 evaluate appropriate sources of finance for a business project
LO2
Understand the
implications of finance
as a resource within a
business 2.1 analyse the costs of different sources of
finance
2.2 explain the importance of financial planning
2.3 assess the information needs of different
decision makers
2.4 explain the impact of finance on the financial statements
LO3 Be able to make
financial decisions
based on financial
information 3.1 analyse budgets and make appropriate
decisions
3.2 explain the calculation of unit costs and make pricing decisions using relevant information
3.3 assess the viability of a project using
investment appraisal techniques
LO4 Be able to evaluate the
financial performance
of a business 4.1 discuss the main financial statements
4.2 compare appropriate formats of financial
statements for different types of business
4.3 interpret financial statements using
appropriate ratios and comparisons, both
internal and external.
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