BS531 Finance for Decision Makers Level 7 Assessment Brief Writtrn Report 2026

BS531 L7 FDM ASSESSMENT BRIEF

L7 Finance for Decision Makers

By sitting this assessment, I am confirming:

• That I have worked independently on this assessment submission, and I have not worked together with any current or previous student at the University to produce my submission, other than when officially permitted to do so;
• I also confirm the contents of my submission have not been generated by a third party;
• I have fully referenced and correctly cited the work of others, where required;
• I have not used any generative AI tools to generate, rephrase or otherwise produce content for this submission, except where their use was explicitly permitted, and I have read and understood the University's AI in Higher Education Policy and Protocols;
• I have read the Student Discipline Regulations and understand that any academic misconduct can lead to disciplinary consequences and undermine academic integrity;
• I understand that where applicable, I am expected to engage with my academic work in a manner that meets the professional standards and requirements set by the relevant Professional, Statutory and Regulatory Body (PSRB) or accrediting body for my course.
• By submitting this assessment submission, I am confirming that I am fit to sit according to the Assessment Regulations.

Key Details and Requirements

Learning outcomes: 

1. Critically discuss and evaluate the requirements of contemporary managers in relation to decision making and financial management in modern business context.
2. Critically discuss and apply quantitative and qualitative analytical skills in financial decision-making.
3. Apply modern financial decision-making skills in evaluating performance of an organisation.

Assessment details: Individual written report, 100% (2,500 words)

Referencing: Students are expected to use Harvard Referencing throughout their assignments where required. Please follow the Harvard Referencing Handbook for all your assignments at the ULBS. 

Submission Method: Turnitin - Your work will be put through Turnitin. All submissions will be electronically checked for plagiarism and the use of AI software. 

You have the option to upload your work ahead of the deadline, more than once. ULBS will be reviewing your last submission only. You can only upload one file. For example, if your work contains a word document and power point slides/Excel spreadsheet you will need to copy your slides/spreadsheet into the word document.

Note: Keep in mind that self-plagiarism (when you reuse your own specific wording and ideas from work that you have previously submitted without referencing yourself) is also a form of plagiarism and is not allowed.

Assignment Details:

Purpose and Context

Today’s business leaders must make informed, data-driven financial decisions that shape the future of their organisations. This assignment is designed to immerse you in the real-world challenges of financial management, requiring you to apply quantitative and qualitative analysis to evaluate organisational performance, investment opportunities, and funding strategies.

Task Overview

You are required to produce an individual, professionally structured report (2,500 words) that demonstrates your ability to critically analyse and interpret financial information for strategic decision-making.

Assignment Tasks

INTRODUCTION: COMPANY SELECTION AND PROFILING

Select two direct competitor companies:

• If you are focusing on the UK, choose two companies from the FTSE 250 index that directly compete (e.g., Sainsbury’s and Morrison’s; Taylor Wimpey and Barratt Developments).
• If you are focusing on non-UK companies, select two direct competitors from the top 100 companies (by market capitalisation) on your local or a major international stock exchange (e.g., National Stock Exchange of India, Nigerian Exchange Group, NYSE, etc.).
• Ensure both companies operate in the same industry, are similar in scale, and compete for the same market segment.
  Examples:
• India: Hindustan Unilever Limited and ITC Limited (FMCG sector)
• Nigeria: Dangote Cement Plc and BUA Cement Plc (Cement sector)
• Briefly introduce each company, outlining their core business activities, market presence, and recent strategic developments.
  Clearly justify why these companies are considered direct competitors, referencing product lines, market share, and operational footprint.

TASK 1: FINANCIAL PERFORMANCE ANALYSIS

Conduct a detailed financial analysis for both companies, covering the most recent five-year period as follows: 

1. Ratio Analysis: Calculate at least three ratios each for profitability, liquidity, solvency, and efficiency. Interpret the significance of each ratio and compare performance between the two companies.
2. Horizontal Analysis: Examine trends in key financial statement items (e.g., revenue, net profit, assets) over the last five years.
3. Vertical Analysis: Present a breakdown of the latest annual income statement and balance sheet as percentages of sales and total assets, respectively.
4. Discuss the underlying causes and business implications of the financial results. Go beyond surface-level explanations by considering factors such as industry trends, economic conditions, regulatory changes, and company-specific strategies.
5. Highlight which company is performing better in each area and provide evidence-based reasoning.

Place all calculations in tabular form (not included in the word count). Use published ratios if available but always provide sources and all your workings.

TASK 2: INVESTMENT APPRAISAL SCENARIO

Assume one company is planning to expand sales by 2% annually over the next five years through the acquisition of a target business valued at £1.2 billion. The cost of capital is 12%.

Using the company’s latest financial data, calculate:

1. Payback period
2. Net Present Value (NPV)
3. Internal Rate of Return (IRR)

Based on your analysis, advise whether the acquisition should proceed, providing a clear, justified recommendation

TASK 3: FINANCING STRATEGY

a)Identify and critically evaluate at least three possible sources of finance to raise £1.2 billion (e.g., equity, debt, hybrid instruments).
b)Discuss the potential impact of each funding method on the company’s financial position, risk profile, and shareholder value.
c)Recommend an optimal funding mix, supporting your recommendation with clear financial rationale, referencing your earlier analysis and consideration of non-financial factors.

Note that you must use examples in your analysis. 

Assessment Focus

Your report will be assessed on:

• The relevance and justification of your company selection
• Depth and accuracy of financial analysis
• Quality of critical evaluation and insight
• Application of financial theory to real-world scenarios
• Structure, clarity, referencing, and professionalism of presentation
• Research widely and use authoritative sources such as company annual reports, financial databases (e.g., Yahoo Finance, Bloomberg), academic journals, and industry publications.

Submission Requirements

1. Submit your report as a single Word document via Turnitin by the stated deadline.
2. All sources must be cited using the Harvard referencing style, with a complete reference list in alphabetical order.
3. Type your Student Reference Number on each page of your answer (suggested that it is put as a footnote in the document).
4. Save your submission with the file name: Your Student Reference Number_ Module Name_Date
5. Follow the submission instructions in the Assessment Guide.

REMEMBER:

• The assignment marks will be allocated to the individual student depending on the suitable choice of articles, use of pertinent financial analysis concepts, depth of coverage in the discussion, and sound application of financial theory. Marks will also be awarded for a logical structure of the report, use of tables for calculations, professional language, and referencing.
• Refer to textbooks, academic journals, professional publications, reports, and other credible sources as appropriate. The depth of research and quality of critical analysis will directly influence the marks awarded.
• Write in the third person, referring to the work or source rather than using personal pronouns. 
• Include any detailed calculations or supporting data in an appendix (not included in the word count)
• All written assignments must be submitted using a WORD format via Turnitin. 
• Please look below for links for information on the Harvard Referencing Style. 
• Ensure that all sources are properly quoted and referenced to avoid plagiarism penalties.
• Keep a copy of your assignment.

BS531 L7 Assessment Criteria