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ATHE Level 6 Diploma in Healthcare Management
Financial Decision Making for Managers
The aim of this unit is to develop the skills required for analysing financial information and making business decisions based on published financial information. Where appropriate, information about business structures and format of published financial statements can be taught in either a national or international context.
1. Be able to analyse published financial statements for business decisionmaking purposes
1.1 Analyse different ownership structures and how they measure financial performance
1.2 Analyse published financial statements for decision making purposes
1.3 Calculate financial ratios from published accounts that can be used to support business decision-making
2. Be able to analyse sources of finance available for long and short term business needs
2.1 Differentiate between long and short-term business finance needs
2.2 Evaluate the sources of finance available to businesses
2.3 Assess the implications of different sources of finance for the organisation
2.4 Make recommendations for sourcing finance for business projects
3. Be able to analyse financial information for business decision making
3.1 Analyse budgets and cash flow for decision making purposes
3.2 Assess capital expenditure or investment projects using investment appraisal techniques
3.3 Make recommendations for managing business finance and expenditure