Final Project

Consultancy Report for Anthony?s Orchard

Overview:

As your Final Project for Financial and Performance Management, you will prepare and submit a consultancy report to the management of Anthony?s Orchard, the company studied throughout this module. The company is considering expanding its product line to include apple juice. This expansion would require a significant investment in a piece of equipment known as an apple press. Your Final Project submission analyses this decision, and provides to company management a recommendation based on your analysis.

The consultancy report should contain five distinct sections, plus an executive summary, that in total equate to 5,000 words (+/- 10%) in length. Necessary Appendices and a References section should also be included. Throughout this module, you will develop various sections of this report through your work on Individual Assignments (IAs). During Unit 6, you will compile these sections and make any refinements based on feedback received from your Faculty Member. You will also develop the additional sections required to complete and submit the Final Project.

Contents:

Your consultancy report should include the following sections:

• Executive summary
• Section 1: Financial Analysis
• Section 2: Analysis of the Investment
• Section 3: Developing a Balanced Scorecard
• Section 4: Assessing Benchmarking Efforts
• Section 5: Summary, Recommendations and Conclusion

Executive Summary (New)

In this section, you introduce the nature and purpose of your study. Summarise your study and its objectives, and briefly state your recommendations.

Section 1: Financial Analysis (Overview of the given case study organisation and its current financial situation) (Unit 2)

In this section, refine the assignment you completed in Unit 2, an analysis of the current financial health of the company. Using data provided, assess materials and labor costs, the income statement, the cash flow statement and each of the business units in Anthony?s Orchard. Additionally, conduct a cost-volume-profit (C-V-P) analysis of the current year?s financials.

Section 2: Analysis of the Investment (Future capital investment opportunities and strategic financial plan) (Unit 3)

In this section, refine the assignment you completed in Unit 3, an analysis of the proposed investment in an apple press. Consider the impact this investment has on the company?s stated revenue objectives, and draft projected financial statements that provide a realistic assessment of expected revenues and costs.

Section 3: Developing a Balanced Scorecard (Balanced Scorecard and performance indicators) (Unit 4)

In this section, refine the assignment you completed in Unit 4, an analysis and projection of various performance measures for Anthony?s Orchard. Develop a Balanced Scorecard (BSC) for the company to measure financial, customer, internal process and learning/growth performance. Add to this your opinion of any effects on organisational performance that may emerge as a result of expanding the product line.

Section 4: Assessing Benchmarking Efforts (Gap analysis and benchmarking, including quality assurance techniques (Unit 5) In this section, refine the assignment you completed in Unit 5, an analysis of various quality measures for Anthony?s Orchard. Conduct a gap analysis and provide recommendations for the development of benchmarking efforts.

Section 5: Summary, Recommendations and Conclusion (New)

In this section, present your recommendations in more detail than you did in Section 1. Include your final recommendation to the management of Anthony?s Orchard regarding the expansion of the product line to include apple juice and the requisite purchase of the apple press. Present your reasoning for your position, and include any subsidiary recommendations you may wish to make (such as additional performance or quality efforts suggested) in support of your primary recommendation. Reiterate any assumptions you made.

Appendices (New)

Include any supporting documentation you feel is required in this section. This may include organisational data, historical information, additional information on tools or any other information that would be pertinent in support of your proposed solution.

References (Units 2-5)

In the Individual Assignments submitted in Units 2-5, you submit references to any sources of information or readings that you refer to in your analyses. In this section of your report, include these references. Be sure to make appropriate use of the Harvard Referencing Style.

Additional Guidance:

A recurring theme of this module is the value of data to decision-making. Be mindful that your audience for this consultancy report is the management of Anthony?s Orchard. The work you submit here should a useful tool to the organisation while it considers the idea proposed by company CEO Bob Frost in the media piece presented in Unit 2?the production and distribution of Anthony?s Orchard apple juice within the next 3 to 5 years. Your consultancy report should be well thought-out, and developed in a manner that provides insight and guidance.

Assessment and Grading

The Final Project: Consultancy Report (5,000 words) accounts for 90% of your grade for this module, which is broken down as follows:

• Overview of the given case study organisation and its current financial situation (10%)
• Future capital investment opportunities and strategic financial plan (20%)
• Balanced Scorecard and performance indicators (20%)
• Gap analysis and benchmarking, including quality assurance techniques (20%)
• Summary, Recommendations and Conclusion (10%)
• Writing style (10%)

Refer to the Unit 6 Individual Assignment section for specific submission instructions. Your completed Final Project is due by the end of Unit 6.

The assessment criteria (rubrics) for each of the graded elements of the Final Project are available with other module rubrics and can be accessed by clicking the ?Rubrics? button at the top of the module home page.

Please contact your Faculty Member if you have any additional questions about the Final Project.

PPDP update (not assessed)

In addition to your Final Project, you should review and update your Personal and Professional Development Plan (PPDP) by adding at least one new goal connected to your learning in this module.

To upload your Final Project, click on Final Project on the left navigation bar, and then click on the appropriate link.

The Final Project is due the last day of this module.

To complete your Final Project, do the following:

1. Please submit the Executive Summary, Section 1-5, and the Appendices and Resources to the Final Project Part 1 submission link provided below.
2. Please submit the PPDP update to the Final Project Part 2submission link provided below.

Unit 6: Emerging Issues in Performance Management Readings REQUIrED Recently published (within the past 5 years) academic journal articles on new and emerging issues in performance management (see the Shared Activity for this unit). OPTIoNaL Chong J., D. Fountaine, M. Her, & M. Phillips, (2009) 'EVA: The Bubble Years, Meltdown and Beyond', Journal of Asset Management, 10 (3) pp.181-191 Indjejikian, R., & M. Matejka, (2012) 'Accounting Decentralization and Performance Evaluation of Business Unit Managers', Accounting Review, 87 (1) pp.261-290 Keasey, K., P. Moon, & D. Duxbury, (2000) 'Performance Measurement and the Use of League Tables: Some Experimental Evidence of Dysfunctional Consequences', Accounting & Business Research, 30 (4) pp.275-286 Media There is no media for Unit 6. Check Your Knowledge There is no Check Your Knowledge Quiz for Unit 6. Shared Activity REQUIrED Shared Activity: Emerging Performance Management Topics The field of performance measurement and management is an evolving one, and many theories have been proposed to effectively monitor performance and quality. As the business environment becomes increasingly competitive and global in nature, and as new social and environmental factors come into play, research that addresses critical issues in financial and performance management will become more important as organisations strive to meet objectives and remain competitive. Areas of research such as sustainability, ethics and performance of government and non-profit organisations are but a few examples. As a student of a graduate programme, you will routinely review published research that aims to contribute new and emerging ideas to your field of study. As a professional, you will be expected to evaluate the value and applicability of new and emerging ideas to your organisation. This activity gives you an opportunity to identify emerging issues and discuss their implications for your current and future leadership roles. To prepare for this Shared Activity: Review current research published in recent (within the past 5 years) academic journal articles focusing on emergent performance management topics. These might include topics related to sustainability, ethics or any efforts to spark innovation in the field. To complete this Shared Activity: Create a post that presents your view of one or two key emerging performance management topics in current academic or professional debates. Provide references. Present the topics discussed in the articles and explain their importance to the field of study. View the posts of your group members and look for common themes in the issues presented by the group. In your responses to colleagues, identify what you believe to be the top four or five areas of emerging issues and/or those that have potential for further research and application for business. Compare your perspectives on the most significant issues with those of your colleagues, and discuss their implications for managers and leaders. Consider the implications both for roles you current hold as well as those to which you aspire. Participate in this Shared Activity only during the period of this unit to ensure that you and your colleagues can keep track of one another's postings and maintain a focused, collaborative discussion. Review the Syllabus and Shared Activities Forum Rubric for information on how your contributions to the Shared Activities Forum will be graded in this module. In each unit, you will receive feedback from your Faculty Member on your participation in the Shared Activities Forum, focusing on your contributions to the learning community. In Unit 6, your Faculty Member will provide final feedback and a final grade on your Shared Activity contribution throughout the module. To complete your Shared Activity, click on Shared Activities Forum on the Module Menu, and select your Group Discussion area, and select the Group Discussion Board. Then, select "Unit 6 Shared Activity " to begin. Individual Assignment REQUIrED Individual Assignment: Final Project A recurring theme of this module has been the value of data to analysis and decision-making. You have utilised various types of data while conducting several analyses in the Individual Assignments Submission submitted in Units 2-5. In this final unit, you will synthesise what you have learned about financial and performance management throughout the module. Recall the words from Anthony's Orchard CEO Bob Frost in Unit 2: We are excited about our future, and have aggressive plans for it. Among these plans is expansion into a new product line. We hope to be producing and distributing Anthony's Orchard apple juice within the next 3 to 5 years. As your Final Project for this module, you will create a consultancy report that will provide guidance and insight to company management regarding this decision. Relying on the work done in previous Individual Assignments Submission, you will make a recommendation to the company regarding the plan to expand the product line and make a significant investment in an apple press required for that expansion. To prepare for this Individual Assignment: Reflect on the work you submitted in the Individual Assignments Submission of Units 2-5. Review the feedback you received from your Faculty Member. Review the Final Project guidelines by clicking on Final Project on the Module Menu. To complete this Individual Assignment: Develop the 'Executive Summary' and Section 5, 'Summary, Recommendations and Conclusion', which includes your formal recommendation to the company. Refine Sections 1-4 (based on the Individual Assignments Submission in Units 2-5). Compile the final consultancy report, and submit to your Faculty Member based on the Final Project Guidelines. Submit in one Word document the Executive Summary, Sections 1-5, and Appendices and Resources to the Final Project Part 1 submission link in the Final Project area of the Module Menu. Submit the PPDP update to the Final Project Part 2 submission link in the Final Project area of the Module Menu. Looking Ahead REQUIrED Unit 6: Looking Ahead Congratulations on completing the final unit in the module Financial and Performance Management! The lessons presented in this module are valuable ones and will serve you well as a contributor to organisational planning and success. Best wishes for your next module and your programme