This unit proposes a theoretical framework for effective and efficient use of financial statement information for business analysis. It identifies and evaluates key framework components: financial statement analysis, business strategy analysis, accounting analysis, financial analysis, and prospective analysis. This framework is then applied to a variety of complex decision making contexts including security analysis, credit analysis, corporate financing policies analysis, merger and acquisition analysis, and management communications analysis. Financial acumen is an important skill for managers in the complex local and global business environment. The unit takes a multidiscipline approach to develop high level analytical, planning and decision making skills.

Unit details

Study level:
Postgraduate
Credit points:
12
Unit code:
BAO5734

Learning Outcomes

On successful completion of this unit, students will be able to:
  1. Apply a structured analytical framework to facilitate the preparation, interpretation and communication of analysts' reports which evaluate past performance and future prospects for sustainable value creation;  
  2. Generate, commission, interpret and/or communicate relevant, reliable and comprehensible performance information on external and internal factors critical to sustainable value creation (such as financial and non-financial KPIs);  
  3. Review and evaluate the elements that shape value creation and triple bottom-line performance (including competitive environment, strategy, structure and value-creating activities) and translate them to disciplinary and professional practice; and  
  4. Critically reflect as part of an inter-disciplinary team on the broad range of elements that frame corporate values.  

Assessment

Assessment type Description Grade
Test Theory questions and small case studies 15%
Presentation Oral group presentation 10%
Report Analyst's report - written group assignment - major international publicly listed company 25%
Examination Final exam 50%

Required reading

Business Analysis and Valuation: Text and Cases 2nd edn Asia-Pacific, 2015
Palepu, Healy, Bernard, Wright, Bradbury and Lee
Cengage Learning

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