Posted: February 2nd, 2022

Business Perfomance management Accounting Assignment.

Business Perfomance management Accounting Assignment.
Refer the case study file. and you must refer other attached files in order to answer the case study.
900 word memo. questions are in the Business performance case study file.
Business Performance
Assessment 2 – Case study
Memo and Dashboard
Additional information
Increased competition
By 2019, one of the main concerns for Grant Eden, the current Chief Executive Officer (CEO) of SCBS was the increasing threat from specialist suppliers able to source products more cheaply, without incurring the costs of a full-line construction supplies business. Of particular relevance was the increasing integration of supply chains, with builders using specialist software to cost and order materials that are then supplied direct to the relevant building site.
To help address these concerns, Grant proposed a new project: the creation of an online portal allowing customers to obtain quotes for materials (delivered to site) and turn those quotes into confirmed orders. The Board approved the business case and work got underway in early 2020 immediately prior to the onset of the COVID-19 pandemic. With the threat of the pandemic looming, concerns were raised about the future viability of the project, but Grant successfully argued for continuing investment in the project, which went live in late 2020. In 2021 the project generally seemed to be progressing in line with the business case. However, the Board wanted to understand in more detail how is the project was going against the business case.
During the pandemic, the Chief Financial Officer (CFO) left the business, and a new CFO was appointed in June 2021. A team of analysts from an external accounting firm had previously prepared recommendations for changing management reporting in 2021 but with management and Board focused on the pandemic response and implementation of the new online portal, these recommendations were not adopted.

Now, the new CFO, Maria Lu meets with you and asks you to take another look at the management reporting. She asks that in your preparation you focus on a number of key aspects, as follows:
• Critically review the Q1 2022 management reports and note any aspects that you feel could be improved, and how those improvements could be achieved.
• Analyse the executive performance metrics and identify the links between the metrics, incentive weightings and other information available, so the Board can easily understand how each executive is performing. As well, note any potential inconsistencies with the metrics and incentives the Board has approved.
• Seek out feedback from other executives about what could be improved.
• Understand the key metrics, data and other information related respectively to marketing, human resources (HR), operations, information and communications technology (ICT), finance and the 2021 budget.
• Compare the actual performance of key metrics in the Q1 2022 management report against the 2022 budget.
• Consider how all the information from the activities above could be included in a simple dashboard that each executive could use to present on their respective functions to the Board.
Maria also raises several concerns and makes several comments, as follows:
• The current management reports are not appropriate for the business. The format and information provided are not conducive to helping managers or the Board drive business performance.
• She thinks that the building approvals information would be a good forward-looking indicator.
• She is concerned about the culture in the business, particularly in relation to the connections between metrics
and performance rewards. She is specifically concerned that the current performance rewards and metrics may be driving inappropriate behaviours, resulting in SCBS’s failing to maximise its opportunities in the current market.
Strategic objectives
All executives to focus on two key business strategies:
• Improving sales performance by breaking down departmental silos of information and working together collaboratively with other executive team members.
• Improving safety performance through staff training, with occupational health and safety (OHS) training completion rates as a lead indicator of safety outcomes.
Following your meeting, Maria provides you with the most recent strategic plan, which contains the following key objectives for operations functional areas:
Functional area Priorities
Operations Control operational costs.
Deliver customer orders within the requested time frame. Fulfil customer deliveries in a single delivery.
Minimise working capital investment in inventory.
Provide a safe working environment for all employees.


Accounting Assignment for Business Performance Management
Please see the case study file. In order to answer the case study, you must refer to other connected files.

Memo of 900 words. The answers to the questions can be found in the Business performance case study file.

Business Efficiency

Case study (Assessment 2)

Dashboard and Memo

Further information

heightened competition

By 2019, Grant Eden, the current Chief Executive Officer (CEO) of SCBS, was concerned about the growing challenge from specialised suppliers who can get materials more cheaply without incurring the overhead of a full-line construction supply business. The increased integration of supply chains, with builders utilizing specialist software to cost and order items that are then delivered directly to the relevant building site, was particularly relevant.

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