UWA Handbook 2025

Unit Overview

Description

Business performance is concerned with equipping students with skills for critiquing the performance of a business and supporting business decision-making. The ability to critique the performance of a business and provide advice in the execution of business strategy is an essential skill for Chartered Accountants. In this unit, students apply appropriate financial models in conjunction with non-financial factors in order to evaluate alternatives and determine appropriate business solutions. Students analyse financial and non-financial factors and develop a model that incorporates sensitivity analysis to support business investment decisions. Students then evaluate funding options to support these investment decisions. By engaging in activities and assessments related to a case study, students develop and demonstrate skills for communicating their insights and recommendations to a variety of audiences.

Credit

6 points

Offering
(see Timetable)

Availability	Location	Mode
Non-standard teaching period	UWA (Perth)	Face to face
Non-standard teaching period	UWA (Perth)	Face to face

Outcomes

Students are able to (1) critically evaluate an organisation's performance and advise on improvements to business strategy and operations; (2) advise on investment and funding options to support business decision-making; (3) communicate appropriately with stakeholders about an organisation's performance and provide advice to support decision-making; and (4) apply an ethical approach in assessing business performance and decision-making.

Assessment

Indicative assessments in this unit are as follows: (1) online assessment; (2) case study written submission and presentation; and (3) detailed written case study report. Further information is available in the unit outline.

To pass this unit, a student must: (a) achieve an overall mark of 50 per cent or higher for the unit; and (b) achieve the requisite requirements(s) or a mark of 50 per cent or greater, whichever is higher and specified in the unit outline, for the case study written submission and presentation component.

This unit is assessed on an ungraded pass/ungraded failed basis. All assessment items must be successfully completed.

Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.

Unit Coordinator(s)

Dr Glen Hutchings

Unit rules

Prerequisites

ACCT5432 Introductory Financial Accounting (ID 2664)
and MGMT5504 Data Analysis and Decision Making (ID 3513)
and ECON5541 Economics for Business: Applications and Policy (ID 5315)
and LAWS5508 Commercial and Company Law (ID 3360)
and FINA5533 Finance Essentials (ID 6240)
and ACCT5511 Intermediate Corporate Financial Accounting (ID 2666)
and ACCT5531 Financial Accounting: Theory and Practice (ID 2669)
and ACCT5633 Accounting for Planning and Control (ID 2672)
and ACCT5706 Ethics, Risk and Technology (ID 7946) and for students in the Master of Professional Accounting a weighted average mark of 65%
or 42340 Graduate Diploma in Commerce (Chartered Accounting) (ID 1511)
and ACCT5706 Ethics, Risk and Technology (ID 7946)

Incompatibility

ACCT4440 Management Accounting: Issues and Perspectives (ID 901)

Note

Six month rule

Legislation changes constantly. In the Chartered Accountant ANZ modules, students are expected to be up to date with relevant legislation, standards, cases, rulings, determinations and other guidance as they stand six months before the exam date unless otherwise stated.

Students are always encouraged to be aware of current developments in all areas.