MBA 500 Project 2

Competency

In this project, you will demonstrate your mastery of the following competency:

Assess current performance of an organization through analysis of financial statements.

Scenario

In Project One: Applying Strategic and Operational Thinking, you prepared Key Performance Indicators (KPIs) for the marketing and sales departments of your product line.

Now, the CEO has provided you with a revised set of KPIs. You need to apply these KPIs toward the analysis of a proposed marketing and sales initiative to increase loyalty card memberships in neighborhoods with predominantly low-income populations, whether the populations are in rural, suburban, or city locations.

The CEO wants this analysis so that she can chart the sustainability and growth of the initiative while assuring it meets standards for Corporate Social Responsibility.

The CEO has provided you with several documents, available in the Supporting Materials section for this project. She wants you to use the provided triple bottom line balanced scorecard to assess the strategic plans compliance with the KPIs and summarize your findings in a memo.

Directions

Complete the following to provide the analysis required by the CEO:

Identify the financial records that indicate commitment to TBL.
1. Outline which financial and other records maintained by marketing and sales provide data showing a commitment to TBL.
Using the provided TBL scorecard, evaluate the alignment of the strategic plan with KPIs. Remember, this exercise may have multiple outcomes. Your focus should be to apply your understanding of the scenario and evaluate the plan accordingly.
1. Which ideas in the strategic plan support the KPI criteria? Cite specific ideas that meet the criteria.
2. Explain how the ideas meet the criteria.
In your memo:
1. Describe how the TBL data relates to the KPIs.
2. Identify which additional TBL financial line items are needed to measure the cost for each criterion.
  For example, should there be a line entry for hiring temporary workers?
3. Refer back to the SWOT analyses from Project One, and explain how functional considerations of individual departments contribute to financial performance.

What to Submit

To complete this project, you must submit the following:

KPI and Triple Bottom Line Balanced Scorecard

Complete and submit the . In the scorecard spreadsheet, identify one additional KPI, a related SMART objective, and its measurement criterion. You need to do this for all three elements of TBL: people, planet, and profit. You have been provided with one example for each TBL element.

Analysis Memo

In a Word document, write a memo outlining your analysis. Ensure that the memo is organized by TBL element with a header for each segment of your analysis. The Word document should use double-spacing, 12-point Times New Roman font, and one-inch margins. This memo should be no more than 6 pages in length, and include references cited in APA format. Consult the for more information on citations.

Supporting Materials

The following resource(s) may help support your work on the project:

The following resources support your work on the project:

Document:
This is a consolidated balance sheet for the company. The CEO has highlighted the areas of the financial statements she wants you to focus your attention and analysis on.

Document:
This is a consolidated cash flow statement for the company. The CEO has highlighted the areas of the financial statements she wants you to focus your attention and analysis on.

Document:
This document is a consolidated income statement and a consolidated statement of comprehensive income of the company. The CEO has highlighted the areas of the financial statements she wants you to focus your attention and analysis on.

Document:
This is the final and authoritative draft of the KPI Scorecard the CEO wants you to use. This scorecard provides three KPIs: one for a social measure (people); one for an environmental measure (planet) and one for an economic measure (profits). You need to identify three more KPIs and associated information.

Document:
This is a proposal from the sales and marketing departments to increase rewards memberships in low-income markets. This summary includes a high-level estimate of projected sales, costs, and profits.

Document:
This document contains a combined SWOT analysis from the two departments.

Project Two Rubric

Criteria	Exceeds Expectations (100%)	Meets Expectations (90%)	Partially Meets Expectations (70%)	Does Not Meet Expectations (0%)	Value
Financial Records	Exceeds expectations in an exceptionally clear, insightful, sophisticated, or creative manner	Identifies key financial records that indicate commitment to triple bottom line (TBL)	Shows progress toward meeting expectations, but with errors or omissions; areas for improvement may include identifying appropriate financial records to assess the commitment to TBL	Does not attempt criterion	18
Evaluate for KPIs	Exceeds expectations in an exceptionally clear, insightful, sophisticated, or creative manner	Evaluates the strategic plan for alignment with KPIs	Shows progress toward meeting expectations, but with errors or omissions; areas for improvement may include aligning KPIs with the TBL factors of people, profit and planet	Does not attempt criterion	18
TBL Data and KPIs	Exceeds expectations in an exceptionally clear, insightful, sophisticated, or creative manner	Identifies appropriate KPIs related to each element of TBL using SMART objective setting and clear measurement criteria	Shows progress toward meeting expectations, but with errors or omissions; areas for improvement may include identifying appropriate KPIs related to at least one element of TBL using SMART objective setting and clear measurement criteria	Does not attempt criterion	18
Additional Line Items for Measuring Cost	Exceeds expectations in an exceptionally clear, insightful, sophisticated, or creative manner	Identifies additional TBL financial lines needed to measure cost	Shows progress toward meeting expectations, but with errors or omissions; areas for improvement may include identifying the financial records and line items therein, which measure TBL performance	Does not attempt criterion	18
Functional Considerations	Exceeds expectations in an exceptionally clear, insightful, sophisticated, or creative manner	Explains how functional considerations contribute to financial performance	Shows progress toward meeting expectations, but with errors or omissions; areas for improvement may include assessing the alignment of the departmental/ functional roles and their contributions to financial performance	Does not attempt criterion	18
Clear Communication	Exceeds expectations with an intentional use of language that promotes a thorough understanding	Consistently and effectively communicates in an organized way to a specific audience	Shows progress toward meeting expectations, but communication is inconsistent or ineffective in a way that negatively impacts understanding	Shows no evidence of consistent, effective, or organized communication	10
Total:					100%

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