Introduction (It is worth zero marks, however, it can help you gain marks for the structure of
the report.
Talk about the products or services the business provides.
Always refer back to the information from the case study in a way which is relevant to
the context.
Talk about how the different options differ and link them to the aims and
objectives of the business. (In this part don’t talk about the positives or negatives
of each of the options, just highlight the key points).
AF1 - Information/data selection and interpretation (It is worth a maximum of 8 marks)
Picking option 1 could be a positive option for the business, this could be due to data
including, (pick out data and information and justify why It could be beneficial to option 1).
However, picking option 2 could also be a beneficial option to the business, this could be
due to the data including, (pick out data and information and justify why It could be beneficial
to option 2).
AF2 – Implications for resources based on decisions made (It is worth a maximum of 8
marks)
Talk about the impact of different resources has on both of the options, include types of
resources such as:
Financial Resources (Start-up costs: Rental deposits for premises, purchasing opening
stock, purchasing capital goods, purchasing assets, licenses, and furniture for premises.
Running costs: Rent/mortgage, staffing, utility and other bills, ingredients/stock, and
maintenance of assets).
Physical Resources (Premises decision to rent or buy, equipment required, vehicles, IT
hardware and software, suppliers, and cost of equipment).
HR Resources (Staff requirements for efficiency, wages/salaries, full time/part time,
recruitment process, training requirements and cost of training).
Resources of Time (How much time is spent within the business environment?)
AF3 – Financial Forecasting (It is worth a maximum of 8 marks)
Produce at least one profitability, liquidity or return on investment financial forecast. (Justify
how it will affect both of the options).
Then calculate at least two ration analysis tools, this could include gross profit, net profit
margin, return on capital employed and liquidity ratios.
AF4 - Key factors, risks, and alternative approaches (It is worth a maximum of 16 marks)
the report.
Talk about the products or services the business provides.
Always refer back to the information from the case study in a way which is relevant to
the context.
Talk about how the different options differ and link them to the aims and
objectives of the business. (In this part don’t talk about the positives or negatives
of each of the options, just highlight the key points).
AF1 - Information/data selection and interpretation (It is worth a maximum of 8 marks)
Picking option 1 could be a positive option for the business, this could be due to data
including, (pick out data and information and justify why It could be beneficial to option 1).
However, picking option 2 could also be a beneficial option to the business, this could be
due to the data including, (pick out data and information and justify why It could be beneficial
to option 2).
AF2 – Implications for resources based on decisions made (It is worth a maximum of 8
marks)
Talk about the impact of different resources has on both of the options, include types of
resources such as:
Financial Resources (Start-up costs: Rental deposits for premises, purchasing opening
stock, purchasing capital goods, purchasing assets, licenses, and furniture for premises.
Running costs: Rent/mortgage, staffing, utility and other bills, ingredients/stock, and
maintenance of assets).
Physical Resources (Premises decision to rent or buy, equipment required, vehicles, IT
hardware and software, suppliers, and cost of equipment).
HR Resources (Staff requirements for efficiency, wages/salaries, full time/part time,
recruitment process, training requirements and cost of training).
Resources of Time (How much time is spent within the business environment?)
AF3 – Financial Forecasting (It is worth a maximum of 8 marks)
Produce at least one profitability, liquidity or return on investment financial forecast. (Justify
how it will affect both of the options).
Then calculate at least two ration analysis tools, this could include gross profit, net profit
margin, return on capital employed and liquidity ratios.
AF4 - Key factors, risks, and alternative approaches (It is worth a maximum of 16 marks)
