7008MECO Strategic Financial Management & Analysis CW Assignment Brief

7008MECO Assignment Information

Module Name: Strategic Financial Management and Analysis
Module Code: 7008MECO
Assignment Title: Individual Management Report
Assignment Due: Wednesday, 17th December 2025

If you do not pass this assessment, you may have an opportunity to resit it. If you do need to resit, you will be asked to use the feedback provided to revise your original submission, so that it meets the pass requirements for the module. You must clearly indicate the changes you have made in the new submission. The date and time for the submission of your resit is TBC.

Assignment Credit: 30 credits
Word Count (or equivalent): 4,000 words (±10%)
Assignment Type: Cw.
Percentage Grade (Applied Core Assessment). You will be provided with an overall grade between 0% and 100%. You have one opportunity to pass the assignment at or above 40%.

Assignment Task

Coursework Brief: Strategic Financial Management and ESG Integration Client: Felicity Health Care plc (Subsidiary of Nova Group, Singapore)

Consulting Firm: Your Firm (Strategic Finance & Performance Advisory)

Background

Felicity Health Care Plc is a UK-based digital transformation consultancy company serving healthcare, retail, and logistics sectors. A subsidiary of Nova Group in Singapore, Felicity Health Care has maintained strong client relationships but is now facing declining profitability and cash flow due to inflationary pressures, rising energy costs, and ESG compliance demands.
The board has committed to embedding sustainability into its financial strategy and reducing reliance on parent company funding. Your firm has been engaged to deliver a comprehensive report that integrates financial appraisal, forecasting, break-even analysis, ratio interpretation, and Balanced scorecard design — all through the lens of ESG and sustainable value creation.

CASE STUDY 1: Investment Appraisal – SmartOps Green Platform

Felicity Health Care is considering investing in a new AI-powered SmartOps Green Platform to replace its legacy systems. The platform is designed to reduce carbon footprint, improve client outcomes, and meet ESG reporting standards.

Financial Projections (Draft Figures £'000)

ESG-Linked Adjustments

• Revenue includes a 7% compound annual uplift due to ESG-linked client incentives
• Component costs rise 3.5% compounded annually due to sustainable sourcing
• Overheads include carbon offset costs
• Two engineers from Singapore will be contracted:

Engineer A: £155/hour, 1,100 hours (rate increases 3.5% annually, hours decrease 2% annually)
Engineer B: £135/hour, 1,400 hours (rate increases 3.5% annually, hours decrease 3% annually) Use a discount rate of 9% to assess NPV. Include ESG-adjusted IRR and a sustainability impact score.

CASE STUDY 2: Cash Flows Forecast – ESG Innovation Hub

Felicity Health Care plc plans to launch an ESG Innovation Hub in Manchester on 1 January 2026, offering two service
packages: Insight Suite (IS) and Strategy Suite (SS), both designed to support clients’ sustainability transitions.
Pricing

• Insight Suite (IS): £365
• Strategy Suite (SS): £410
• Forecasted sales: 2,700 units (50/50 split)
• Monthly sales: January 900, February 900, March 900
• 65% of sales are cash; 35% are credit (paid following month)

Financing

• Green loan: £32,000 on 1 January 2026 at 4.5% interest
• Repayable in 12 equal monthly instalments
• Felicity Health Care plc contributes £7,000 in ESG-linked equity capital
  Fixed Costs (£)

Note:

1.The above table does not include the sales, beginning cash, loan and loan interest information, which must be taken into consideration when preparing the cash budgets. The information concerning these have already been provided above.
2.All costs shown in the table are fixed costs and are payable in the month they are incurred.

CASE STUDY 3: Data for Break-even Analysis – Sustainable Service Mix.

Using IS and SS pricing and cost data:

• Variable cost per unit: IS = £225, SS = £265
• Fixed costs: Total of all fixed costs from Case Study 2
• Determine:
• Contribution per unit
• Contribution-to-sales (C/S) ratio
• Weighted average C/S ratio
• Break-even sales and units
• ESG-adjusted profitability mix

Case Study 4: Ratio Analysis and Interpretation

You are provided with Felicity Health Care’s latest financial statements (fictional data supplied below). Calculate and
interpret:

• Profitability Ratios: Net Profit Margin, ROCE
• Liquidity Ratios: Current Ratio, Quick Ratio
• Efficiency Ratios: Asset Turnover, Receivables Days
• Gearing Ratios: Debt-to-Equity, Interest Cover
• ESG Ratios: Carbon Intensity (CO₂e/£ revenue), ESG Spend Ratio
  Compare results to industry benchmarks and assess financial health and sustainability performance.

Case Study 5: ESG-Aligned Balanced Scorecard

Design a Balanced Scorecard with KPIs across:

Perspective    Strategic Objective  ESG Integration

Financial    Improve profitability ESG-linked revenue growth, green financing Customer    Enhance client trust Sustainability satisfaction index, NPS

Internal Process    Streamline delivery Carbon footprint per project, waste reduction Learning & Growth Build ESG capability % staff ESG-certified, innovation rate

Justify your KPIs and explain how the Balanced Scorecard supports ethical governance and strategic agility.

General Requirement:

Write a structured management report to Felicity Health Care’s board. Your report should include:

1.Literature Review

Critically evaluate the tools used in this assignment:

• Investment appraisal techniques
• ESG-adjusted financial planning
• Break-even analysis
• Ratio analysis
• Balanced scorecard

2.Analysis & Recommendations

For each case study:

• Present clear calculations and financial models
• Provide critical analysis and interpretation
• Offer strategic recommendations supported by evidence and ESG impact

3.Strategic Reflection

Reflect on how integrated financial and ESG analysis supports sustainable growth, ethical leadership, and long-term stakeholder value.

Submission Format

• Word-processed report (4,000 words (±10%)
• Include tables, charts, and appendices where appropriate
• APA referencing style.

Case Study 4: Sample Financial Statements for Felicity Health Care Plc

ESG-Adjusted Income Statement (Year Ending 30 November 2025)

Submission Instructions:

1.This is an individual management report to be prepared and submitted alone.

2.Cover sheet (include the word count of your report in the Word Count section of the cover sheet - NOTthe required word count. Refer to the relevant information in the module handbook about word count requirements).

3.Title page, including your module title, code, and the given title in full.

4.Executive summary (a one-page maximum summary of the whole report. It should follow the order of the report and outline the purpose of the report, the key analyses, the main conclusions and recommendations)

5.Table of contents

6.Introduction (clearly introduce the purpose of the report and give a brief relevant background. Give an overview of the structure of the report)

7.Main body, which should be organised under appropriate headings and sub-headings. This section includes the literature review (an overview of previous research in the area you are writing about, including your own evaluation/analysis of the research) and your analysis.

8.Conclusion (a short section with no new arguments or evidence, it sums up the main points of your research and analysis and should include recommendations).

9.Reference List, in accordance with APA Referencing style. You must ensure that you have cited and referenced ALL research included in this assignment.

10.Appendices (include relevant supporting information which demonstrates your calculations and analysis, refer your reader to them as required).

Layout

Submit your report as a single Word document file. Include your analysis for alternative assumption in the Appendices (do not use linked files). You may copy and paste from Excel into your Word document.

Your work should be word processed in accordance with the following:

• Font style, Arial, font size 12
• 1.5 line spacing.
• The page orientation should be ‘portrait’.
• Margins on both sides of the page should be no less than 2.5 cm.
• Pages should be numbered.

Development of Skills and Attributes:

The Graduate Attributes to be achieved here are:

• get things done;
• communicate effectively.

Marking and Feedback

How will my assignment be marked?
Your assignment will be marked module team.

How will I receive my grades and feedback?
Provisional marks will be released once internally moderated.
Feedback will be provided by the module team in Turnitin alongside grades release. You can access the feedback in
Turnitin by reviewing the “Comment” section.
Your provisional marks and feedback should be available within 3 weeks (15 working days).

What will I be marked against?
Details of the rubric (marking criteria) for this task can be found at the bottom of this assignment brief.

Assessed Module Learning Outcomes

The Learning Outcomes for this module align to the marking criteria which can be found at the end of this brief. Ensure you understand the marking criteria to ensure successful achievement of the assessment task. The following module learning outcomes are assessed in this task:

MLO1    Critically analyse the integration of sustainability into financial decision-making processes and evaluate its impact by applying strategic financial principles in a global context.
MLO2    Evaluate business performance using advanced analytical tools and techniques, including the application of key financial metrics and the Balanced Scorecard.
MLO3    Implement management accounting techniques, such as break-even analysis and budgeting strategies, ensuring alignment with organisational goals and adaptability to dynamic business environments.
MLO4    Conduct comprehensive investment appraisals by evaluating both financial returns and sustainability impacts, integrating these.

7008MECO Assessment Marking Criteria

Below is the abridged rubric. The detailed rubric has been uploaded to the rubric repository.