Guidance on the case study

案例讲解和指导
胡美玲，ACCA中国APM资深教学顾问

© ACCA Public 1
 Contents
1. Contents
▪ Introduction of the case study
▪ Human resource planning
▪ Time management
▪ Financial forecasting and organisational restructure
▪ Strategic planning

© ACCA Public 2
Introduction of the case study

© ACCA Public 3
Introduction of the case study

▪ Lead and manage your department

▪ Take certain difficult decisions
▪ Activities you must carry out such as:
✓ working with spreadsheets
✓ report writing
✓ preparing a presentation

▪ Currently working at Nauti Foods

▪ Want to take on a more challenging role at Telford Engineering

© ACCA Public 4
Introduction of the case study
▪ Founded in 1872 in a country called Menai
(member of CETA).
▪ Products: reinforced steel supports for bridge
building called ‘trestles’
▪ Operating at full capacity
▪ Turnover of $ 8m
▪ Exports 40% of its output to CETA
▪ Imports 50% of its steel materials from CETA
▪ Remaining products are all currently bought
and sold in the domestic market.

© ACCA Public 5
Introduction of the case study

© ACCA Public 6
Human resource planning

© ACCA Public 7
Human resource planning
▪ Vacancy at TE

© ACCA Public
8
Human resource planning

© ACCA Public
9
Human resource planning

© ACCA Public
1
Human resource planning

▪ Redundancy
planning

© ACCA Public
1
Time management

© ACCA Public 1
2
Time management

© ACCA Public 13
Financial forecasting and Organisational restructure

© ACCA Public 14
Financial forecasting and Organisational restructure
▪ Financial forecasting

© ACCA Public 15
Financial forecasting and Organisational restructure
▪ Calculate the current sales profit margin pre-exit (before MEXIT)

▪ Calculate the forecast net profit of Telford Engineering post exit (after MEXIT) assuming all
staff who resign are replaced to the nearest $M‘000

▪ Calculate the forecast post exit (after MEXIT) accounting department costs as a
percentage of sales on the assumption that all staff who resign, pre-MEXIT, are replaced.
(To the nearest whole percentage)

▪ Which ONE of the following factors would affect Telford Engineering soonest, after it was
known that the population of Menai had voted for MEXIT?

© ACCA Public 16
Financial forecasting and Organisational restructure

© ACCA Public 17
Financial forecasting and Organisational restructure
▪ Organisational restructure

Option A accountancy Option B

Retaining accountancy Outsourcing
staff in-house, but department
operating with the
reduced workforce costs

© ACCA Public 18
Strategic planning

© ACCA Public 19
Strategic planning

▪ Manage the relationship between Telford

Engineering and the GBS Company
▪ Collate the key financial information from the GBS
▪ Prepare the published financial reports
▪ Develop strategic options to address Telford
Engineering’s wider financial performance issues
▪ Plan the turnaround strategy

Strategy and development sub-committee

© ACCA Public 20
Strategic planning

Analysing the 6 strategic options

© ACCA Public 21
Please study Unit 8 Integrated case
study for more details

© ACCA Public 22