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STRATEGIC MANAGEMENT
In assessing F1, attribute b) should be given the greatest weight.
a) Situational Analysis:
The situational analysis is appropriate for the strategic alternatives and business issues being addressed (good quality, depth, breadth, and make sense). It includes internal and external scans, a financial assessment of the company’s current state, and other relevant qualitative information not provided in the high level SWOT in the Backgrounder (e.g. strategic goals, stakeholder preferences, constraints, other SWOT points, KSFs/competitive advantages, and ratios).
AE = Good quality – makes sense, includes the main relevant qualitative points, and provides a financial assessment;
ME = Acceptable quality – includes relevant qualitative data and a financial assessment; may contain some minor errors (e.g. some irrelevant data are included, some relevant data are excluded, some relevant data are categorized incorrectly);
BE = The quality of the situational analysis is not appropriate;
NA = No attempt to scan the environment or analyze the current situation.
CMA Canada 1
b) Strategic Aspects of Analysis and …show more content…
CMA Canada 7
F6. FINANCIAL REPORTING
In assessing F6, none of the attributes stand out as being more important than the others. Judgment should be used in assigning an assessment.
a) Financial Analysis:
Appropriate methods of financial analysis are applied appropriately in evaluating performance and risk (current financial assessment, effects of recommendations on ratios, etc.). Appropriate methods of financial analysis include ratio and trend analysis, comparative analysis, and so on. Appropriate application includes correct calculation and interpretation.
AE = Five relevant ratios (including earnings per share) for two years and/or other relevant financial analysis concepts/tools are applied appropriately;
ME = Three to four ratios for two years and/or other relevant financial analysis concepts/tools are applied appropriately;
BE = Financial analysis concepts or tools are not applied appropriately;
NA = No attempt to apply a financial analysis concept or tool.
b) Earnings Per Share
In assessing F1, attribute b) should be given the greatest weight.
a) Situational Analysis:
The situational analysis is appropriate for the strategic alternatives and business issues being addressed (good quality, depth, breadth, and make sense). It includes internal and external scans, a financial assessment of the company’s current state, and other relevant qualitative information not provided in the high level SWOT in the Backgrounder (e.g. strategic goals, stakeholder preferences, constraints, other SWOT points, KSFs/competitive advantages, and ratios).
AE = Good quality – makes sense, includes the main relevant qualitative points, and provides a financial assessment;
ME = Acceptable quality – includes relevant qualitative data and a financial assessment; may contain some minor errors (e.g. some irrelevant data are included, some relevant data are excluded, some relevant data are categorized incorrectly);
BE = The quality of the situational analysis is not appropriate;
NA = No attempt to scan the environment or analyze the current situation.
CMA Canada 1
b) Strategic Aspects of Analysis and …show more content…
CMA Canada 7
F6. FINANCIAL REPORTING
In assessing F6, none of the attributes stand out as being more important than the others. Judgment should be used in assigning an assessment.
a) Financial Analysis:
Appropriate methods of financial analysis are applied appropriately in evaluating performance and risk (current financial assessment, effects of recommendations on ratios, etc.). Appropriate methods of financial analysis include ratio and trend analysis, comparative analysis, and so on. Appropriate application includes correct calculation and interpretation.
AE = Five relevant ratios (including earnings per share) for two years and/or other relevant financial analysis concepts/tools are applied appropriately;
ME = Three to four ratios for two years and/or other relevant financial analysis concepts/tools are applied appropriately;
BE = Financial analysis concepts or tools are not applied appropriately;
NA = No attempt to apply a financial analysis concept or tool.
b) Earnings Per Share