TASK 2: Analyse and Apply financial information (Theory questions) Scenario 1: ElectroChip Limited (LO1a and 1e.) ElectroChip Limited is a producer and supplier of machine parts to local and...

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TASK 2: Analyse and Apply financial information (Theory questions)   Scenario 1: ElectroChip Limited (LO1a and 1e.) ElectroChip Limited is a producer and supplier of machine parts to local and Australian customers. Five years ago, it appeared that the company was in danger of closing down. Profits were down, and shareholder confidence was very low. In an effort to reduce costs and increase profits, the Chief Financial Officer and the Chief Operating Officer put in a number of efficiency and cost-saving measures. These measures include: · Ensuring wasteful processes in the company are overhauled and efficient methods of working are introduced. · Borrowing from the Green Bank to invest in new machinery. The Green Bank was selected because the Managing Director of ElectroChip is a member of the bank’s Board. · Not upgrading their pollution control systems to match the requirements of the new machinery. This has resulted in an increase in emissions. · Not upgrading their safety systems and providing safety training to workers to match the requirements of the new machinery. · Not paying cash dividends to shareholders for the past six years. · Stopping the company’s support to the local charity. · Laying off older workers who were on a higher pay scale in favour of recruits straight out of college for lower pay. · Implementing a profit-sharing plan where managers are given a percentage of the company’s profits. As a result of these measures, the company’s profits in the past three years have been consistently rising. However, although profits are up, the company’s stock price has declined by $5.50 per share over the past 15 months. The perception in the market is that ElectroChip does not care for its shareholders. Answer the following questions based on Scenario 1. Q 1. Briefly explain three different roles of financial manager in financial management.  Your answer should include a relevant example from the given scenario.   (LO1a) 9 marks Q 2. 1. List three stakeholders that have been affected by ElectroChip’s efficiency and cost-saving measures. Explain the reasons based on the given scenario. (LO1a) 1. For each stakeholder listed in Q2a, describe what steps Electro Chip might take to ensure stakeholders requirements are met. The steps described must be professional, ethical, and socially and culturally appropriate. (LO1a, 1e) 6 marks   Q 3. In Scenario 1, identify the principal and the agent in the agency relationship. Explain the reason for the decline in the share price while the profits are up.                                                    (LO1a) 4 marks                                                                                                                         (Total 19 marks)   Scenario 2: Tegal Limited (Refer the Task 1 - Scenario 2)  Use the ratio analysis that you have done in the Task 1 to answer this question. Q4.  (a) Analyse the trends and explain the impact of the changes in the ratios in the following areas. Your trend and ratio analysis must focus on the impacts of the Tegal Limited’s return and risk elements. 1. Liquidity and solvency 2. Profitability  (LO1b) Q4. (b) How does Tegal Ltd communicate to their management and suppliers about the performance and working capital position of the business.  Briefly explain what steps should be taken to improve the current situation in future? (LO2 b) (Total 14 marks) General Questions Q 5. Briefly explain the objective and elements of each of the four financial statements listed below: · income statement (statement of financial performance) · balance sheet (statement of financial position) · statement of changes in equity · cash flow statement                                                                               (LO1a)  (Total 8 marks)   Q 6. Business investment decisions can be influenced by three main factors. These include: 1. Capital rationing vs unlimited funds 2. Independent vs mutually exclusive projects 3. Expansion vs replacement projects Briefly explain each of these influencing factors. (LO1b)                                                                                                                         (Total 8 marks)     Q 7. Companies are increasingly global in their operations. Some of the factors that impact the finanical decision making and forecasting functions of such companies are listed below. Select any two factors and analyse how they may influence the global capital budgeting and valuation of the business. Factors may include (select any two) · Divisional differences · Currency · Taxation · Country risks · Adaptable incentive systems. (LO3b)                                                                                                                         (Total 8 marks)   Rubric 6213 Assignment One (Task 2) 6213 Assignment One (Task 2) Criteria Ratings Pts This criterion is linked to a Learning OutcomeScenario 1 Briefly explain three different roles of financial manager in financial management. Your answer should include a relevant example from the given scenario. (LO1a) 6.0 to >4.0 pts Excellent The three roles of a financial manager are correctly identified and briefly explained. Case study examples and finance theory support the description. The in-text citation is used to address the source of information. Spelling and grammar errors are minor only. 4.0 to >2.0 pts Competent The two roles of a financial manager are correctly identified and briefly explained. Case study examples and finance theory support the description. The in-text citation is used to address the source of information. A few spelling/grammatical errors made. 2.0 to >0 pts Poor The one role of the financial manager is correctly identified and briefly explained. Case study examples support the description with some gaps. The in-text citation is used to address the source of information. Numerous spelling/grammatical errors 6.0 pts This criterion is linked to a Learning OutcomeQuestion Two: List three stakeholders that have been affected by ElectroChip’s efficiency and cost-saving measures. Explain the reasons based on the given scenario. (LO1a) b. For each stakeholder listed in Q2a, describe what steps ElectroChip might take to ensure stakeholders requirements are met. The steps described must be professional, ethical, and socially and culturally appropriate. (LO1a, 1e) 11.0 to >8.0 pts Excellent The description identified the three stakeholders and discussed how cost-saving measures had been affected by these stakeholders. The steps should be discussed to mitigate these issues with the support of professional, ethical, social and cultural principles and practices. One of more references must be shown. Spelling and grammar errors are minor only 8.0 to >4.0 pts Competent The description identified the three stakeholders and discussed how cost-saving measures had been affected by two stakeholders. The steps should be discussed to mitigate these issues with the support of professional, ethical, social and cultural principles and practices with some gaps. One of more references must be shown. A few numbers of spelling and grammar errors. 4.0 to >0 pts Poor The description identified the two stakeholders and discussed how cost-saving measures had been affected by one stakeholder. The steps should be discussed to mitigate these issues not adequately linked with the professional, ethical, social and cultural principles or practices. Numerous spelling and grammar errors. 11.0 pts This criterion is linked to a Learning OutcomeQ 3. In Scenario 1, identify the principal and the agent in the agency relationship. Explain the reason for the decline in the share price while the profits are up. (LO1a) 3.0 pts Excellent The description identified the principal and agents in the context of the case study. Define the agency relationship in the context of the company. The reason for the decline in the share price is explained based on agency theory. One of more references must be shown. Spelling/grammar errors are minor. 2.0 pts Competent The description identified the principal and agents in the context of the case study. Not adequately discussed the reason based on agency theory. One of more references must be shown. A few spelling/grammar errors. 1.0 pts Poor The description did not identify the principal and agents in the context of the case study. Not adequately discussed the reason based on agency theory. Numerous spelling/grammar errors. 3.0 pts This criterion is linked to a Learning OutcomeScenario 2: Tegal Food Limited (Refer the Task 1 - Scenario 2) Use the ratio analysis that you have done in Task 1 to answer this question. Analyse the trends and explain the impact of the changes in the ratios in the following areas. Your trend and ratio analysis must focus on the impacts of Tegal Food Limited’s return and risk elements. i. Liquidity and solvency ii. Profitability iii. Efficiency of operations 10.0 to >7.0 pts Excellent The ratio analysis discusses the trends of all three areas adequately based on Task 1- scenario 2 answers. The discussion identifies and briefly explain the risks and well-being areas of the organisation. Spelling/grammar errors are minor. 7.0 to >4.0 pts Competent The ratio analysis discusses the trends of all two areas adequately and one area not adequately discussed based on Task 1- scenario 2 answers. The discussion identifies and briefly explain the risks and well-being areas of the organisation with some gaps. A few spelling/grammar errors. 4.0 to >0 pts Poor The ratio analysis discussed the trends based on Task 1 – scenario 2 answers with numerous gaps. Identified one risk but not adequately explained. Numerous spelling/grammar errors. 10.0 pts This criterion is linked to a Learning OutcomeQ 5. Briefly explain the objectives and elements of each of the four financial statements listed below: • income statement (statement of financial performance) • balance sheet (statement of financial position) • statement of changes in equity • cash flow statement (LO1a) 8.0 to >6.0 pts Excellent The objectives and elements of all four statements are explained based on the New Zealand accounting conceptual framework by providing relevant examples. One or more references must be shown. Spelling/grammar errors are minor. 6.0 to >3.0 pts Competent The objectives and elements of all three statements are explained based on the New Zealand accounting conceptual framework by providing relevant examples with some gaps. One or more references must be shown. A few spelling/grammar errors. 3.0 to >0 pts Poor The objectives/elements provided with some gaps. The answer did not adequately use the NZ accounting conceptual framework. Numerous spelling/grammar errors. 8.0 pts This criterion is linked to a Learning OutcomeQ 6. Three main factors can influence business investment decisions. These include: a. Capital rationing vs unlimited funds b. Independent vs mutually exclusive projects c. Expansion vs replacement projects Briefly explain each of these influencing factors. 6.0 to >4.0 pts Excellent All three investment decision pairs are correctly defined and explained the influencing factors of each pair. The explanation makes use of examples and finance theory. One or more references must be shown for each pair. Spelling/grammar errors are minor. 4.0 to >2.0 pts Competent The two investment decision pairs are correctly defined and explained the influencing factors of each pair. The explanation makes use of examples and finance theory. One or more references must be shown for each pair. A few spelling/grammar errors. 2.0 to >0 pts Poor One investment decision pair is correctly defined and explained the differences between the concepts. The discussion makes use of finance theory with some gaps. Numerous spelling/grammar errors. 6.0 pts This criterion is linked to a Learning OutcomeQ7. You are hired by the local restaurant to analyse their financial state of affairs and provide a report. You realise that you need to understand how the five areas of business, viz., operations, accounting, sales and marketing, human resources, and
Answered Same DayApr 08, 2021

Answer To: TASK 2: Analyse and Apply financial information (Theory questions) Scenario 1: ElectroChip...

Preeta answered on Apr 11 2021
143 Votes
1. Three different roles played by the financial manager in the financial management are:
· The primary role of any financial manager is to make the financial planning of the company and to ensure that the financial health of the company is sound and it is able to meet at least its short term obligations (Hartmann, 2012). As seen in the given case of ElectroChip Limited, the Chief financial officer tried to reduce the costs and increase the overall profits of the com
pany. He took several initiatives to achieve the set goals. The initiatives have been listed in the given case study.
· Another important role which the financial manger play is to plan the capital structure of the company that is the percentage of equity and debt to constitute the capital structure of the company. The sources of fund to be used to make the desired capital structure are decided by the financial manger and ultimately the required fund is procured from the chosen sources.
· Another role of the financial manager is to maximize the value of the firm (Ang & Weaver, 2010). The value of a firm is consisted of the value of equity and the value of the debts. For any business organization, it is important to maximize the value for the shareholder that is the return of the shareholders increase over time. But in this case, the financial manager took such measures which increased the profit of the company but the stock price has declined. So, the return of the shareholders has also decreased. Stock price of a company often reflect the perception of the investors towards that company regarding its earnings ability. A declining stock price as seen in the given case study depict that the investors have doubt regarding the company’s profit earning capacity in the future. Such situation might affect the long term sustainability of the company.
2. Three stakeholders, who are affected by the efficiency and cost-saving measures of ElectroChip:
· Shareholders – The shareholders of a company are very important stakeholders and the company should always try to maximize their return and increase the value of their investment. But in this case the stock price was reduced from the measures taken and so the value for the shareholders decreased. To improve the prices of the stock the company need to take steps for long term growth of the company rather than concentrating just on short term growths of the company. Dividends were also not paid to the shareholders for the past six years.
· Employees – Human resource or employees are very important stakeholder of the company since they are behind the successful operation of the company. The safety system of the company was not upgraded. In fact no training was also provided to the employees regarding the requirements of the new machinery. All these can put the life of the employees in danger. The company should upgrade the safety system and should provide the required training even if the profit is reduced for that.
· Society – A business organization operates in a particular society or community, so society is also a stakeholder for a business and it should keep the welfare of the society on mind. The company has not upgraded the pollution system and as a result the emission has increased. This is not good for the environment and the society. It has also stopped the charities at the local organization. The company should upgrade the pollution system and should give charity to fulfill its duty towards the society.
3. Principal Agent Relationship:
For any company it can be considered that the managers and the board of directors are just mere agent and are operating on behalf of the actual principals that are the shareholders of the company (Rhee, 2017). Shareholders are the actual owners of the company and the board of directors and the managers are just have been given the responsibility to govern the company with their expertise.
Reasons for down share price in spite of high profit:
When more investors are willing to sell the stock of a company compared to the number of investors willing to buy it, under such a scenario the stock price declines (Galí & Gambetti, 2015). This can happen when the investors are convinced that the business organization will not be able to sustain in the long run and the performance of the company are not as expected. In this case, the company has actually ignored the interest of its vital stakeholders, which might affect its long term sustainability.
4. (a) Trend Analysis of the following ratios in respect of Tegal Limited:
1. Liquidity and Solvency – Liquidity ratios are those ratios which measure the ability of the company to pay off its short term obligations. Quick ratio and current...
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