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Was a fair paper. Time pressured as expected. Good thing was the report evaluation in q1 gave a bit of a headstart. 6 pros and 6 cons link to goal done although more difficult to find pros on the report than cons. I dont think people should worry too much about messing up EVA calcs. 14 mark question (8 marks calc 6 marks pros and cons of measure). Usaully get a 0.5marks per adjusment and 1 mark for EVA,WACC,Capital Employed (maybe 2 marks for CE)& stating whether its adding or destroying value.
Intergrated Reporting in Q1 was a suprise topic but was not too bad i guess. 2 marks each on Human Cap,Financial cap & Social/Relationships cap + plus link with case e.g Health Groups sugar tax info for unions etc. Focused ob reporting needs for wider stakeholders and type measure there should be.
Q2 on ABM took more time than expected. Was hoping Corp Failure would come up. A lot of info on the 3 products req for application marks. Stated the jargon on ABM (strategic + operational) probs worth 4 marks. Had to look at the info for all products think ABC/ABM would benefited the high volume product as cost per unit would have reduced and it was in competitive market so benefit of gaining competitive pricing + margin. I just broke it down per product and put 3/4 points on each.
Q3 was ok. Got a bit streched for time on league table limitation so wasnt able to link to much too case.