FINANCE FUNDING TRAVEL TOURISM SECTOR

Finance And Funding In the Travel And Tourism Sector

Finance And Funding In the Travel And Tourism SectorQualificationPearson BTEC (HND) Travel and Tourism Management
Unit 2 Finance and Funding in the Travel and Tourism Sector
Unit level5
Unit code J/601/1742
Module typeCore
Module Credit:15
Block start date05 June 2017
Issue date 05 June 2017
Assignment submission date13 August 2017
Lecture and formative assessment10 Weeks
Guided Learning Hours60
Module LeaderGeorge Muwonge

 Table of Contents

Introduction. 3

Aim: 3

Learning Outcomes and assessment criteria: 3

Unit content 4

Scheme of work. 5

Recommended text and links: 10

Teaching and Learning Activities. 12

Assessment: 13

ASSIGNMENT BRIEF. 14

Introduction

The aim of this unit is to help learners acquire knowledge, skills and techniques that will assist with management decision-making processes. The unit looks at the importance of costs, volume and profit for management decision making in travel and tourism and the process and analytical skills needed to understand financial information. Thus the majority of this unit considers financial practices at the micro level, ie within a travel and tourism business. However, it also considers issues at the macro level, ie funding arrangements for tourism project development.

The unit is designed for learners working towards a career at the supervisory/management level in the travel and tourism sector. As a result of studying this unit they will gain a basic understanding of financial systems and practices. This unit is not intended to be an in-depth accountancy unit and should be delivered with this in mind.

Aim:

This unit enables learners to gain understanding of costs, volume, and profit, management accounting information, and sources and distribution of funding in travel and tourism, and gain skills to interpret financial accounts.

Learning Outcomes and assessment criteria:

On successful completion of this unit a learner will:

LO1 Understand the importance of costs, volume and profit for management decision making in travel and tourism

1.1 explain the importance of costs and volume in financial management of travel and tourism businesses

1.2 analyse pricing methods used in the travel and tourism sector

1.3 analyse factors influencing profit for travel and tourism businesses

LO2 Understand the use of management accounting information as a decision making tool in travel and tourism businesses

2.1 explain different types of management accounting information that could be used in travel and tourism businesses

2.2 assess the use of management accounting information as a decision-making tool

LO3 Be able to interpret financial accounts to assist decision making in travel and tourism businesses

3.1 interpret travel and tourism financial accounts

LO4 Understand sources and distribution of funding for public and non-public tourism development

4.1 analyse sources and distribution of funding for the development of capital projects associated with tourism 

Unit content

1.Understand the importance of costs, volume and profit for management decision making in travel and tourism

Costs: direct costs, indirect costs, fixed costs, variable costs, allocation and apportionment

Volume: break-even analysis, economies of scale, diseconomies of scale

Profit: pricing methods to achieve a profit eg cost-led, market-led, cost-plus pricing, contribution, absorption, marginal costing, top down, return on investment; reasons for making a profit, definition of profit, type of business; factors influencing profit eg seasonal variations, political environment, economic environment, social environment, current trends, bad debts, planning, staff

2.Understand the use of management accounting information as a decision-making tool in travel and tourism businesses

Management accounting information: financial statements, budgets, variance analysis, forecasts, MIS

Decision-making tool: comparison with trends, forecasting, investment, raising capital, new products and services, current issues, against set criteria eg profitability, solvency, meeting budgets, meeting objectives

3.Be able to interpret financial accounts to assist decision making in travel and tourism businesses

Financial accounts: methods used to interpret financial accounts eg cash flow statement, trading account, profit and loss account, balance sheet of a typical travel and tourism related business

Measure financial performance: measure eg current ratio, acid test ratio, return on capital employed, capital gearing, return on net assets, debtors’ collection period, creditors’ payment period, ratio of administration costs to sales, net profit per cent, gross profit per cent, stock turnover ratio as practised by businesses in the travel and tourism sector

  1. Understand sources and distribution of funding for public and non-public tourism development.

Sources: role of Department of Culture, Media and Sport eg National Lottery Commission; Office of Deputy Prime Minister eg European Social Fund, Regional Development Fund; sources and disbursement of funding through the Non-Governmental Public Bodies (NGPB)

Capital projects: projects eg Tourism Information Points, Interpretation Boards, small scale tourism/environmental improvement with associated interpretation, development of small-scale heritage sites with interpretation and information, integrated footpath development and improvement, integrated bridleways development and improvement, cycle route development and improvement, provision of secure cycle storage, Pedestrian Fingerposts

Non-public funding: funding eg debt funding, equity funding and government funding

Scheme of work

Awarding Body:  PEARSON BTEC

Course: BTEC HND IN TRAVEL AND TOURISM                             

Unit2:Finance and Funding in the Travel and Tourism Sector

Wk Lecture ScheduleOutcome of session

 

Activity/seminar and formative assessmentResources
1

 

 

 

AM

Introduction to the module,Finance and Funding in the Travel and Tourism SectorIntroduction to the module, mode of assessment, awareness of the awarding body, assessment criteria and the mode of assessment.Background of the expectations of the awarding body.Module handbook.
 

PM

explain the importance of costs and volume in financial management of travel and tourism businessesAfter completing this session learners are expected to be able to explain the importance of direct, indirect, fixed and variable costs, allocation and apportionment of overheads, break-even analysis, economies of scale, diseconomies of scale.Group discussion, Question and answer, Case study  Lecture notes
2

 

 

 

AM

analyse pricing methods used in the travel and tourism sector  (1.2)  Analyse pricing methods to achieve a profit eg cost-led, market-led, cost-plus pricing, contribution, absorption, marginal costing, top down, return on investment;Group discussion, Question and answer, Case study addressing learning outcome 1.1, 1.2 Trail Finder, Thomas Cook, Merlin Entertainments Plc, The Restaurant Group PlcPower point slides

TUI Travel, Trail Finder and Thomas Cook brochures,  The Restaurant Group Plc, Merlin Entertainments Plc

PM

 

 analyse factors influencing profit for travel and tourismbusinesses  (1.3)   After completing this session learners are expected to be able to  explain reasons for making a profit, definition of profit, type of business; analyse factors influencing profit eg seasonal variations, political environment, economic environment, social environment, current trends, bad debts, planning, staff Group discussion, Question and answer, Case study addressing learning outcome 1.3.Power point slides

Trail Finder, Thomas Cook, Merlin Entertainments Plc, The Restaurant Group Plc

3

 

 

 

AM

Explain different types of management accounting information that could be used in travel and tourism businesses (2.1)After completing this session learners are expected to be able to explain the different types of management accounting information such as financial statements, budgets, variance analysis, forecasts, MISGroup discussion, Question and answer, Case study addressing learning outcome 2.1.
 

PM

Explain different types of management accounting information that could be used in travel and tourism businesses (2.1)After completing this session learners are expected to be able to explain the different types of management accounting informationGroup discussion, Question and answer, Case study addressing learning outcome 2.1.Power point slides

Lecture notes

Merlin Entertainments Plc

4

 

AM

 

  Assess the use of management accounting information

as a decision-making tool  (2.2)

 

After completing this session learners are expected to be able to assess the use of management accounting information to support decision-making such as: comparison with trends, forecasting, investment, raising capital, new products and services, current issues, against set criteria eg profitability, solvency, meetingbudgets, meeting objectivesGroup discussion, Question and answer, Case study addressing learning outcome 2.2.Case study and power point slides.

 

 

PM

Explain the methods used to interpret financial accounts of a typical travel and tourism related businessAfter completing this session learners are expected to be able explain methods used to interpret financial accounts such as cash flow statement, trading account, profit and loss account, balance sheet of a typical travel and tourism relatedbusinessSamples of financial statements for different travel and tourism businesses

Group discussion

Question and answer,

Case study and power point slides.
5

 

 

AM

Interpret travel and tourism financial accounts  (3.1)After completing this session learners are expected to be able to measure financial performance of a travel and tourism business using different measures such as current ratio, acid test ratio, return on capital employed, capital gearing, return on net assets, debtors’ collection period, creditors’ payment period, ratio of administration costs to sales, net profit per cent, gross profit per cent, stock turnover ratioGroup discussion, Question and answer, Case study addressing learning outcome 3.1.Annual reports for Merlin Entertainments Plc The Restaurant Group Plc

power point slides,

6

 

 

PM

Interpret travel and tourism financial accounts (3.1)After completing this session learners are expected to be able to analyse and interpret different  travel and tourism financial accounts Practical activity, in class presentation addressing learning outcome 3.1.

Question and answer

Case study and Annual reports for,  The Restaurant Group Plc,

power point slides,

 

PM

Analyse sources and distribution of funding for the development of capital projects associated with tourism  (4.1)

 

 

 

 

 

After completing this session learners are expected to be able to identify, analyse public sources and distributions of funding in travel and tourism such as: role of Department of Culture, Media and Sport eg National Lottery Commission; Office of Deputy Prime Minister eg European Social Fund, Regional Development Fund; sources and disbursement of funding through the Non-Governmental Public Bodies (NGPB). Group discussion, Question and answer, Case study addressing learning outcome 4.1.Case study and power point slides,
7AM 

Identify capital projects associated with travel and tourism and their sources of funding

 

After completing this session learners are expected to be able to analyse  capital projects associated with travel and tourism: eg Tourism Information Points, Interpretation Boards, small scale tourism/environmental improvement with associated interpretation, development of small-scale heritage sites with interpretation and information, integrated footpath development and improvement, integrated bridleways development and improvement, cycle route development and improvement, provision of secure cycle storage, Pedestrian FingerpostsGroup discussion, Question and answer, Case study addressing learning outcome 4.1.Power point slides
PM(4.1) Analyse non-public sources  of funding for the development of capital projects associated with tourismAfter completing this session learners are expected to be able to use specific examples to analyse  non-public funding such as debt funding, equity funding and government fundingGroup discussion, Question and answer, Case studyPower point slides
8Assignment supportReview of all learning outcomes (LO1 – 4)Group discussion, Question and answer, Case studyModule booklet
9Assignment supportAssignment support and guidance
10Assignment support and submission

 Recommended text and links: 

Horner P (1996), Travel Agency Practice, Harlow, Longman.

Kotas R (1999), Management Accounting for Hospitality and Tourism, 3rd edition, Thomson Learning, London

Owen G (1998), Accounting for Hospitality and Tourism, 2nd Edition, Financial Times / Prentice Hall

Adams D (2006) Management Accounting for the Hospitality, Tourism and Leisure Industries: A Strategic Approach, 2nd Edition:  Cengage Learning EMEA,

Newspapers

Various national newspapers have wide coverage of business issues such as The Times, Guardian, Telegraph, and Financial Times

Websites

www.ft.com                           The Financial Times business sections

Lecturer: George W Muwonge

Email: gmuwonge@ukcbc.ac.uk 

Teaching and Learning Activities 

The module tutor(s) will aim to combine lectures with tutorial activities. This environment will provide opportunities for the student to understand the course material through case study and text and to apply it in a practical way. The intent is to facilitate interactive class activities, and discussion about the significant role of research in a global and local business environment.

2.3       Teaching Ethos

The college’s approach towards teaching and learning is simple and effective. The main aim of UKCBC  is to assist learners in maximising their potential by ensuring that they are taught clearly and effectively. This will enable students to engage in the learning environment and promote success in both their academic studies and subsequent career.

2.3.1 Methods of Delivery:

LECTURES:

These will be developed around the key concepts as mentioned in the indicative course content and will use a range of live examples and cases from business practice to demonstrate the application of theoretical concepts. This method is primarily used to identify and explain key aspects of the subject so that learners can utilise their private study time more effectively.

SEMINARS:

These are in addition to the lectures. The seminars are designed to give learners the opportunity to test their understanding of the material covered in the lectures and private study with the help of reference books. This methodology usually carries a set of questions identified in advance. Seminars are interactive sessions led by the learners. This method of study gives the learner an excellent opportunity to clarify any points of difficulty with the tutor and simultaneously develop their oral communication skills. 

CASE STUDIES:An important learning methodology is the extensive use of case studies. They enable learners to apply the concepts that they learn in their subjects. The learners have to study the case, analyse the facts presented and arrive at conclusions and recommendations. This assists in the assessment of the learner’s ability to apply to the real world the tools and techniques of analysis which they have learnt. The case study serves as a supplement to the theoretical knowledge imparted through the course work. 

Plagiarism:

Any act of plagiarism will be seriously dealt with according to the colleges and awarding bodies’ regulations. In this context the definition and scope of plagiarism are presented below:

Plagiarism is presenting someone’s work as your own. It includes copying information directly from the web or books without referencing the material; submitting joint coursework as an individual effort; copying another student’s coursework; stealing coursework from another student and submitting it as your own work.Suspected plagiarism will be investigated and if found to have occurred will be dealt with according to the college procedure. (For further details please refer to the plagiarism policy and the student code of conduct.)

Assessment:

The module will be assessed meeting all the LO as specified by the awarding body Pearson BTEC.

Please read the instructions carefully while addressing the tasks specified. 

Contribution: 100% of the module

Outline:      Details enclosed in the assignment brief. 

ASSIGNMENT BRIEF

Unit Number and title2 Finance and Funding in the Travel and Tourism Sector 
QualificationPearson BTEC HND in Travel and Tourism Management (Level 5)
Start Date05/06/2017
Issue date05/06/2017
Deadline/ Hand-in13/08/2017 (23:59)
Assessor 

 

Purpose of the assignment

This unit enables learners to gain understanding of costs, volume, and profit, management accounting information, and sources and distribution of funding in travel and tourism, and gain skills to interpret financial accounts.

Scenario for task 1, and 2

You areworking towards a career at the supervisory/management level in the travel and tourism sector and you are expected to exhibit agood understanding of financial systems and practices used in travel and tourism businesses.

Please use the case study of Merlin Entertainments plc to address task 1 and 2.

Merlin Entertainments plc is a United Kingdom-based entertainments company. The Company operates around 115 attractions in 23 countries across four continents. The Company operates through three business segments: Midway Attractions, LEGOLAND Parks and Resort Theme Parks. The Midway Attractions are smaller, indoor attractions located in city centers or resorts. The LEGOLAND Parks includes LEGO themed accommodation, rides and shows. The Resort Theme Parks includes accommodation, rides and shows.

Merlin Entertainments Brands

http://www.merlinentertainments.biz/brands

You are required to carry out a research as specified in the assignment brief and use supportive materials like books, websites, etc—and produce a written report addressing1.1,1.2, and 1.3 as specified below. Answers without application to Merlin Entertainments Plc will be marked as a resubmission.

TASK 1  (LO1, AC1.1, 1.2, 1.3, M1, M2, M3, D1, D2, D3)

LO1- Understand the importance of costs, volume and profit for management decision making in travel and tourism

P1.1 explain the importance of costs and volume in financial management of travel and tourism businesses using Merlin Entertainments Plc as your case study

P1.2 analyse pricing methods used in the travel and tourism sector. You need to use examples from different types of businessesin travel and tourism.

P1.3 analyse factors influencing profit for travel and tourism businesses using Merlin Entertainments Plc businessesas your case study. 

Task2 (LO2, AC2.1, 2.2, M1, M2, M3, D1, D2, D3) 

You recently attended a training event on the use of management accounting information as a decision making tool in travel and tourism businesses and you have been asked by your line manager to give a 10 minutes oral presentation to the team addressing 2.1 and 2.2. Your assessor may provide an observation record to confirm whether this has been achieved.

LO2- Understand the use of management accounting information as a decision making tool in travel and tourism businesses

P2.1 explain different types of management accounting information that could be used in travel and tourism businesses using Merlin Entertainments Plc as your case study

P2.2 assess the use of management accounting information as a decision-making tool for Merlin Entertainments Plc

Task3 (LO3, AC3.1, M1, M2, M3, D1, D2, D3) 

Case study: The Restaurant Group plc

The Restaurant Group plc operates over 470 restaurants and pub restaurants. The principal brands are Frankie & Benny’s, Chiquito, Coast to Coast, Garfunkel’s, Home Counties Pub Restaurants and Brunning & Price. The group also operate a Concessions division which trades at over 50 outlets primarily in UK airports.http://www.trgplc.com

You work as business adviser for a management consultant firm focusing on travel and tourism businesses. You have been asked by your line manager to carry out a detailed research using supportive materials like books, annual reports, websites, financial sections of newspapers, trade magazinesetc to present a written report on the financial performance of The Restaurant Group (TRG) Plc for the year ended 01 January 2017. Answers without application to The Restaurant Group (TRG) Plc will be marked as a resubmission.  You can access the latest annual report and accounts at http://www.trgplc.com

LO3 Be able to interpret financial accounts to assist decision making in travel and tourism businesses

3.1 interpret financial accounts of The Restaurant Group (TRG) Plcfor the year ended 01 January2017 showing at least two years performance (for example comparing 2016 to 2015). 

Task 4 (LO4, AC4.1, M1, M2, M3, D1, D2, D3)

LO4 – Understand sources and distribution of funding for public and non-public tourism development

You work with a management consultant firm advising different organisations on funding of capital projects associated with travel and tourism. The company prepares information packs to give to clients. You are required to carry out a research and use supportive materials like books, websites, and create a posterto analyse sources and distribution of funding for the development of capital projects associated with tourism etc—and give a feedback to the findings on P4.1.  You shouldresearch a range of capital projects such as the Cross Railway project, Tourism Information Point, small scale tourism/environmental improvement with associated interpretation, development of small-scale, heritage sites with interpretation and information, integrated footpath development and improvement, integrated bridleways development and improvement, cycle route development and improvement, provision of secure cycle storage, theme parks

4.1 analyse sources and distribution of funding for the development of capital projects associated with tourism.

Assignment Guidelines:

  • Use a standard report structure where requested, Word-process the report and use Normal script of a proper font size 12.
  • Produce evidence as specified for each task.
  • Complete the title page and sign the statement of authenticity.
  • It should be uploaded on E-Learning platform before the deadline. Assignments submitted after the deadline will not be accepted unless mitigating circumstances supported by valid evidence.
  • Collusion and Plagiarism must be avoided.
  • Start each answer on a new page and pages should be numbered. Highlight each question clearly.
  • Your research should be referenced using the Harvard referencing system.
  • In order to pass you need to address all the LO
  • In order to get a merit you need to first pass and then address the characteristics of M1, M2,M3
  • In order to get a Distinction you need to first pass, address all the merit characteristics and then address the characteristics of D1, D2 and D3.

Plagiarism:

Any act of plagiarism will be seriously dealt with according to the colleges and awarding bodies’ regulations. In this context the definition and scope of plagiarism are presented below:

Plagiarism is presenting someone’s work as your won. It includes copying information directly from the web or books without referencing the material; submitting joint coursework as an individual effort; copying another student’s coursework; stealing coursework from another student and submitting it as your own work. Suspected plagiarism will be investigated and if found to have occurred will be dealt with according to the college procedure. (For further details please refer to the plagiarism policy and the student code of conduct.)

Commonly use command words

AnalyseThese tasks require you to explore the different aspects of an issue, considering the relative significance of each. You would normally need to explore causal relationships, examining how an action will lead to a particular reaction. This type of task would not normally require you to make judgements, but rather to drill down into an issue, exploring relationships in depth.
AssessThis requires you to weigh up the positive and negative aspects of something. Alternatively, it might require you to explore the important and unimportant aspects of an argument. You should build these strands into a balanced argument before reaching a final balanced conclusion.
CompareIdentify similarities and differences between two or more factors
Critically

analyse

 

This is a term you are unlikely to have seen before on your Level 3 or A level courses. This is when you have to explore the strengths and weaknesses of the ideas of a theorist or claims made by a professional body before reaching a final, balanced conclusion. You would normally begin by presenting the initial idea and arguments in favour of it, before introducing contradictory arguments. When you present the arguments, you should present their relative merits (e.g. their strengths and weaknesses) before summarising your arguments and reaching a final conclusion.
DiscussConsider different aspects of a theme or topic, how they interrelate, and the extent to which they are important.
EvaluateThis type of question will require you to give an opinion on an issue, which you should support with relevant evidence. You should ensure that your response provides a balanced view of the issue, exploring points for and against your argument. This should lead to an overall conclusion where you summarise your main arguments and explain how you have come to your final decision.
ExplainTo give an account of the purposes or reasons
InterpretState the meaning, purpose or qualities of something through the use of images, words or other expression.
JustifyLearners give reasons or evidence to:

● support an opinion

● prove something is right or reasonable.

 

Learning

Outcome

 

Assessment CriteriaIn this assessment you will have the opportunity to present evidence that shows you are able to:  Task Number

 

LO 1: Understand the importance of costs, volume and profit for management decision making in travel and tourism

 

1.1 Explain the importance of costs and volume in financial management of travel and tourism businesses1
1.2Analyse pricing methods used in the travel and tourism sector1
1.3Analyse factors influencing profit for travel and tourism businesses1
LO2 : Understand the use of management accounting information as a decision-making tool in travel and tourism businesses

 

2.1Explain different types of management accounting information that could be used in travel and tourism businesses2
2.2Assess the use of management accounting information as a decision-making tool2
LO3: Be able to interpret financial accounts to assist decision making in travel and tourism businesses3.1Interpret travel and tourism financial accounts3
LO 4: Understand sources and distribution of funding for public and non-public tourism development.4.1Analyse sources and distribution of funding for the development of capital projects associated with tourism.4

Guidance in addition to the Pass criteria’s, this assignment gives you the opportunity to submit evidence in order to achieve the following Merit and Distinction grades. 

Merit Description: Contextualisation
M1. Identify and apply strategies to find appropriate solutions.. Relevant theories and techniques have been applied.To achieve M1, you will make use of relevant theories relating to costs, volume and pricing methods used in travel and tourism with reference to Merlin Entertainments Plc (1.1, 1.2) and an effective approach to study with good research skills being used across the assignment to address the criteria’s with reference to Merlin Entertainments Plc and The Restaurant Group Plc and specific capital projects associated with travel and tourism.
. An effective approach to study and research has been used.
 

M2. Select/ design and apply appropriate methods/ techniques.

. A range of methods and techniques has been applied.To achieve M2, you will have used suitable methods and techniques to interpret the financial performance of The Restaurant Group Plc (3.1). Range of information used both internal and external to analyse the financial performance and position ofThe Restaurant Group Plc (3.1) or to analyse sources and distribution of funding for the development of capital projects associated with tourism (4.1).
 .  A range of sources of information used.
M3. Present and communicate appropriate findings. .  A range of methods of presentation has been used.To achieve M3 the work you present should be appropriately structured and the presentation and communication across tasks 1 to 4 should be presented logically and coherently using a range of methods of presentation addressing the Learning outcomes as specified with appropriate findings to demonstrate understanding of costs, volume, and profit, management accounting information with reference to Merlin Entertainments Plc, and sources and distribution of funding in travel and tourism, and interpret financial accounts for The Restaurant Group Plc.
Appropriate structure and approach has been used
. Logical and Coherent arguments made
Distinction Description:
D1. Use critical reflection to evaluate own work and justify valid conclusion.. Synthesis has been used to generate and justify valid conclusionsTo achieve D1 you will have addressed the criteria’s and demonstrate that synthesis has been used to generate and justify valid conclusions on the financial performance of The Restaurant Group Plc, propose realistic improvements against defined characteristics for success and self-criticism of approach used to interpret financial performance has taken place.
. Self-criticism of approach has taken place.
D2. Take responsibility for managing and organizing activities.Autonomy/independence demonstratedTo achieve D2 you will have demonstrated autonomy across your assignment, with effective independent research and met the deadlines to submit all the tasks and achieve the unit assessment criteria and interdependence with each learning outcome has been demonstrated.
The importance of interdependence has been recognized.
D3. Demonstrate convergent, lateral and creative thinkingIdeas generate and decisions takenTo achieve D3 your work demonstrates new ideas or suggestions for Merlin Entertainments Plc and The Restaurant Group Plc and your research shows creative thinking and new ideas across the assignment making it look different and creative.
Capacity for innovation and creative thought has been used.

Achievement Summary

Evidence checklistSummary of evidence required by studentEvidence presented
Task 1Written report
Task 2Oral presentation

 

Task 3Written report

 

Task 4 Poster

 

Achievement Summary

The Following Sections to be completed by the assessor:

 

Qualification

HND Travel and Tourism Management 

Assessor name

 
 

Unit Number and title

Unit 2:  Finance and Funding in the Travel and Tourism Sector   

Student name

 
 
Criteria ReferenceTo achieve the criteria the evidence must show that the student is able to:Achieved?

(tick)

1.1 Explain the importance of costs and volume in financial management of travel and tourism businesses using Merlin Entertainments Plc as your case study 
1.2 
1.3Analyse factors influencing profit for travel and tourism businesses Merlin Entertainments Plc as your case study 
2.1Explain different types of management accounting information that could be used in travel and tourism businesses using Merlin Entertainments Plc as your case study 
2.2Assess the use of management accounting information as a decision-making tool for Merlin Entertainments Plc 
3.1Interpret financial accounts of The Restaurant Group Plc for the year ended 28 December 2014 showing at least two years performance (comparing 2014 to 2013). 
4.1Analyse sources and distribution of funding for the development of capital projects associated with tourism. 
 

Higher Grade achievements (where applicable)

 

Grade descriptor

 

 

Achieved?

(tick)

 

Grade descriptor

 

Achieved?

(tick)

M1: Identify and apply strategies to find appropriate solutionsD1: Use critical reflection to evaluate own work and justify valid conclusions
M2: Select / design and apply appropriate methods / techniques

 

D2: Take responsibility for managing and organising activities
M3: Present and communicate appropriate findings

 

D3: Demonstrate convergent/lateral/creative thinking

 

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