44-509400-BF Managing Business and Financial Performance 2025-26 Assessment Brief

Level: 5
Managing Business and Financial Performance		Module Code: 44-509400-BF-20256
Assessment Type: Coursework
Individual	Weighting: 100%	Word count: 2,500 words
Submission date and time:By 3pm on 16^th December 2025	Online submission:Yes	Format: Microsoft Word.
Assessed Module Learning Outcomes LO1 Your academic learning will be challenged by applying theoretical frameworks to real-world practice. You will develop information gathering, analytical interpretation and applied skills to assess contextualised financial/non-financial information LO2 You will enhance your performance management capabilities by collaborating in small group activities where you will discuss financial/non-financial information. This will develop your knowledge, skills and behaviours in relation to performance analysis and decision making. LO3 You will gain a strong foundation in financial and non-financial management decision making and this will help you to thrive both in your later studies and future careers.

Instructions to Students for the submission of this Coursework

Submission will be online via the module Blackboard site. The “Coursework Submission Point” can be found in the Assessment Section of the site.

Deadline time

Do not leave the submission to the last few minutes as uploading files takes time depending on the Internet connection.
The system will mark you late from 1 second after 3:00 pm on 16 December 2025.

Extensions

Module tutors cannot grant extensions.
If you have valid reasons to request for an extension, you need to apply well before the deadline through the on-line extension system on My Hallam and evidence is required.
Poor time management, IT problems, loss of memory sticks/laptop, no internet connection will not be accepted as valid reasons.

Assessment Brief

You are to submit a written assignment, of 2,500 words based on the following brief:

Marks and Spencer Group plc, also known as M&S, is a British retailer headquartered in London, England. M&S sells a wide range of own-brand and third-party products including clothing, homeware and food.

In the company accounts 2025 Annual Report | Marks & Spencer , the company Chairman states that they have been “Reshaping for Growth” and “It is important that the “spirit of the turnaround” remains with us.

Based on information provided in M&S’s latest Annual Report and ESG Report (available at: 2025 Annual Report | Marks & Spencer ), as well as your own independent research, answer/ the following questions.

1) Undertake a financial analysis of the major elements of M&S’s business over the last three years and discuss the statement “should M&S concentrate on food and close down the clothing side of their operation”? (20% – approximately 600 words)

Ensure you use techniques such as vertical and horizontal analysis
Use appropriate practical examples to support and elaborate your analysis.

You should NOT just describe what M&S has done/achieved or copy their strategy or other materials from the Internet or Annual Reports. Generic answers do not gain marks.

2) It could be argued that “M&S is a UK brand only”. Do you agree with this statement and identify from the accounts, how they are looking to grow the business globally and critically evaluate whether this will be successful. (15% – approximately 400 words)

Use appropriate practical examples to support and elaborate your analysis.
You should NOT just describe what M&S has done/achieved or copy their strategy or other materials from the Internet or Annual Reports. Generic answers do not gain marks.
You need to conclude as to whether they are the correct path in your opinion backed by evidence and academic theory.

3) Describe what pricing strategies M&S have adopted in the last three years and critically appraise the effect this has had on their business. Should they continue with these strategies or look to change? (20% – approximately 500 words)

You should use theories such as the “Triple bottom line” and reference to papers to evidence why this would appropriate.
Use examples from the audited accounts, press releases and look at competitors of strategies they have used in recent times to gain market share.

4) Discuss how M&S could use different types of budgets and critically evaluate how the Balanced Scorecard concept and system can help M&S implement and measure its strategic objectives. (20% – approximately 500 words)

Apply the Balanced Scorecard concept to M&S and evaluate how the Balanced Scorecard system can direct effort and resources and drive performance.
You need to relate your evaluation to M&S’s strategy
Give examples of goals/objectives and the related measures to each perspective of M&S’s Balanced Scorecard to support your evaluation. You can draw up a sample Balanced Scorecard for M&S, however, it is insufficient to just submit a sample Balanced Scorecard, you must discuss the details.
Discuss any issues you think might limit the usefulness of Balanced Scorecard to M&S.

5) Critically appraise the M&S’s sustainability plans and how they have been implemented within their business and corporate strategy. Explain and Discuss Greenwashing and Brownwashing and conclude, backed by evidence and examples, which if any you believe M&S are doing.(20% – approximately 500 words)

Based on the outcomes of your evaluation, give your own view on whether M&S has fully integrated its sustainability plans into its business and corporate strategy.
Support your arguments with evidence and/or relevant examples.
Stating your own views with no justification will not add value to your answer.

Note a maximum of 5% of the marks will be awarded for the report being well-presented and structured in an appropriate professional format. Clarity in communication. Correct use of APA7 referencing.

Academic Writing and Referencing

This is an academic assignment which should be properly referenced in accordance with SHU’s regulations (see Blackboard for guidance). Marks are available for presentation, structure and clarity. APA referencing method should be used. Referencing Guide and support are also available at: libguides.shu.ac.uk/referencing/refsomething.

Word Count

The word count for this assignment is 2,500 words. The rule of +/- 10% is applied to the word count (i.e. the main body of your assignment should be in the range of 2,250 – 2,750 words). Any words after the 2,750 maximum word count will not be marked.
Words on the cover sheet (with your student ID information), table of contents and in the Reference, List are not counted towards the word count. Besides these, any other words, including those in tables, in the main body of the assignments are counted towards the word limit. You should use your words wisely on relevant points which are written concisely. You must cut down generic discussion and definitions.

44-509400-BF Assessment Criteria:

Assessment Criteria	Fail (0-3)	Pass (4-6)	2.2 (7-9)	2.1 (10-12	First (13-16)
Undertake a financial analysis of the major elements of M&S’s business over the last three years and discuss the statement “should M&S concentrate on food and close down the clothing side of their operation”? Mark /100 (20% weighted)	Insufficient and/or incompetent establishment of financial analysis techniques. Little discussion of the arguments for and against closure of the clothing side of the operation.Fail to address the requirement of the brief	Limited or some establishment of financial analysis techniques. Adequate discussion of the arguments for and against closure of the clothing side of the operation. Requirements of the brief are addressed but fail to make meaningful synthesis.	Good establishment of financial analysis techniques. Good discussion of the arguments for and against closure of the clothing side of the operation. A confident approach to addressing the requirements of the brief.	Very good establishment of financial analysis techniques. Very good discussion of the arguments for and against closure of the clothing side of the operation. A Critical approach to addressing requirements of the brief.	Excellent establishment of financial analysis techniques. Critical approach to addressing requirements of the brief that goes beyond what has been taught in some or all areas.
It could be argued that “M&S is a UK brand only”. Do you agree with this statement and identify from the accounts, how they are looking to grow the business globally and critically evaluate whether this will be successful. Mark /100 (15% weighted)	Insufficient and/or incompetent analysis with no reference to accounts. No conclusion on whether this will be a success and no discussion on alternative strategies.	Limited or some analysis and interpretation of strategy M&S are following with some reference to accounts. Limited or some use of analysed data in management decision with limited justification. Limited or some discussion on alternative strategies.	Good but descriptive analysis and interpretation of strategy adopted and reasonable range of data. Reasonable use of analysed data in accounts but is descriptive with limited justification. Reasonable discussion on alternative strategies.	Very good analysis and interpretation of strategy adopted with use of data. Detail and mostly well justified use of analysed data in accounts. Good discussion on alternative strategies.	Excellent analysis and interpretation of strategy adopted with use of data Excellent use of analysed data in accounts. Excellent discussion on alternative strategies.
Describe what pricing strategies M&S have adopted in the last three years and critically appraise the effect this has had on their business. Should they continue with these strategies or look to change? Mark /100 (20% weighted)	Inadequate and confused understanding and application of theory and terminologies. Little evidence of relevant reading and research.	Demonstrates sufficient understanding and application of relevant theory and terminologies however is rather descriptive. Limited evidence of relevant reading and research. A lack of meaningful synthesis.	Clearly expressed, with evidence of a good understanding of the relevant theory and terminologies but with scope for further critical analysis and synthesis. Some evidence of relevant reading and research.	Very good evidence of critical understanding and synthesis of the relevant theory and terminologies. Good evidence of relevant reading and research.	Exceptional understanding and comprehensive synthesis of the relevant theory and terminologies. Evidence of very wide reading and research.
Discuss how M&S could use different types of budgets and critically evaluate how the Balanced Scorecard concept and system can help M&S implement and measure its strategic objectives. Mark /100 (20% weighted)	Inadequate and confused understanding and application of theory and terminologies. Little evidence of relevant reading and research.	Demonstrates sufficient understanding and application of relevant theory and terminologies however is rather descriptive. Limited evidence of relevant reading and research. A lack of meaningful synthesis.	Clearly expressed, with evidence of a good understanding of the relevant theory and terminologies but with scope for further critical analysis and synthesis. Some evidence of relevant reading and research.	Very good evidence of critical understanding and synthesis of the relevant theory and terminologies. Good evidence of relevant reading and research.	Exceptional understanding and comprehensive synthesis of the relevant theory and terminologies. Evidence of very wide reading and research.
Critically appraise the M&S’s sustainability plans and how they have been implemented within their business and corporate strategy. Explain and Discuss Greenwashing and Brownwashing and conclude, backed by evidence and examples, which if any you believe M&S are doing. Mark /100 (20% weighted)	Inadequate and confused understanding and application of theory and terminologies. Little evidence of relevant reading and research.	Demonstrates sufficient understanding and application of relevant theory and terminologies however is rather descriptive. Limited evidence of relevant reading and research. A lack of meaningful synthesis.	Clearly expressed, with evidence of a good understanding of the relevant theory and terminologies but with scope for further critical analysis and synthesis. Some evidence of relevant reading and research.	Very good evidence of critical understanding and synthesis of the relevant theory and terminologies. Good evidence of relevant reading and research.	Exceptional understanding and comprehensive synthesis of the relevant theory and terminologies. Evidence of very wide reading and research.
Report is well-presented and structured in an appropriate professional format. Clarity in communication. Correct use of APA referencing. Mark /100 (5% weighted)	Report is very poorly presented. Communication shows limited clarity. Incoherent structure. Very limited or no adherence to APA referencing.	Generally presented in a coherent structure and appropriate format. Communication is sufficiently clear but with some weaknesses. General adherence to APA referencing.	Overall good coherence in the structure and format. Communication shows clarity but not always consistent. Some creativity is applied in presenting information. Good adherence to APA referencing.	Report is well-written, well-presented, and well-structured. Good use of creativity in presenting information. Communication shows good clarity. Very competent in applying APA referencing.	Excellent report that meets or exceeds expectations set by the industry context. Exceptional use of creativity in presenting information. Highly competent and fluent communication throughout. APA referencing is consistently and accurately applied.
TOTAL Categorical MarkTuto

Undertake a financial analysis of the major elements of M&S’s business over the last three years and discuss the statement “should M&S concentrate on food and close down the clothing side of their operation”?