Elements and Performance Criteria

The Range of Variables statement provides details of the scope of the Elements and Performance Criteria to allow for differences within enterprises and workplaces, including practices, knowledge and requirements. The Range of Variables also provides a focus for assessment and relates to the unit as a whole. The variables listed should be considered indicative rather than exhaustive and should be used as applicable to the job role or function.

General Contexts may include but are not limited to
Type of products and services provided
Business policy and procedures with regard to the acquisition and sale of products and services
Size, type and location of business
Business merchandise range
Strategic measurement and evaluation systems and processes
Characteristics of the specific product(s) or service(s)
Management structure and communication relationships
Business service range
Customers including other businesses or end consumers serviced through business customers or directly
Varying levels of staff training
Worksite specific context, variations and environments

Workplace Contexts may include but are not limited to
Workplace-specific guidelines, policies and practices
Conditions of service, legislation and industrial agreements
Consultative processes may involve
Staff members
Teams
Management
Union representatives
Industrial relations, Occupational Health & Safety specialists
Other professional or technical staff
Relevant personnel may vary with context, level of employment, ascribed duties, nature of enquiry or response required.

Applicable State/ Territory/ Commonwealth regulations and legislation may include but are not limited to
Occupational Health and Safety
Workplace relations
Workers compensation
Industry codes of practice
License, patent or copyright arrangements
Environmental protection legislation
Equal Employment Opportunity and anti-discrimination law
Emergency procedures
Transport, storage and handling of goods
Goods and Services Tax
Australian Competition and Consumer Commission provisions
Trade Practices Act

Sources of information may include but are not limited to but are not limited to
Legislation and regulations
Work procedures and internal manuals
Company operating procedures and instructions
Manufacturer's specifications
Supplier and/ or customer instructions
Manifests
Codes of practice
Quality assurance systems, procedures and policies
Awards, workplace agreements, and other industrial arrangements
Oral/ verbal communication including face to face, telephone, Internet, radio, and such like
Written instructions and communication such as data exchange, letters, e-mails
Non-verbal communication
Feedback
Safety instructions and workplace signage
Direct or indirect
Electronic or hard copy
Policy and protocols

Work site environment factors may include but are not limited to
Key elements of a commercial strategy may include
Consultation with key stakeholder
Expenditure budget meets organisational requirements for probity
Procurement process agreed by users, documented, and meets legal and probity requirements
Approvals obtained
Contractual arrangements that capture and address identified risks, protection of all parties, and include performance indicators which provide the basis for due performance

Evaluation of options may include
Stakeholder consultation
Confirmation that a procurement process is necessary
Development of a business case
Modelling results
Cost benefit analysis
Data analysis
Comparison of internal versus outsourced provision
Whether to buy or lease

Business outcomes may include
Key performance indicators
Strategic objectives
Price
Market and sales indicators
Brand value
Quality standards and criteria
Performance benchmarks
Milestones

Budget/target figures may encompass
Sales
Profit margins
Cash flow
Net profit
Payroll
Staff expenditure
Capital
Maintenance
Advertising and promotion.

Information may be obtained by
Direct observation
Written reports
Numerical data

Proposals may be long- or short-term and may include potential improvements in
Profitability
Productivity
Quality of service
Environmental impact
Working conditions
Working relationships
Team motivation

Types of plans may include but not be limited to
Sales
Marketing
Strategic
Business
Purchasing/ procurement
Disposal
Human resource
Public relations
Contingency
Risk management
Environmental

The following components of the Evidence Guide relate directly to the Performance Criteria and the Range of Variables for the unit of competency and will inform and provide guidance for assessment of the unit in the workplace and/or training program. This Evidence Guide must be read in conjunction with the Assessment Guidelines for the National Wholesale Training Package.

Critical aspects of evidence
Assessment requires evidence of the following be collected:
Negotiating, developing and implementing budgets according to business policies and procedures
Managing and maintaining accounting systems according to business policies and procedures
Monitor, analyse and report an operational areas income and expenditure against budget
Documentary evidence of corrective actions where income and expenditure performance is not being completed according to either budget targets and/ or according business targets
Over a period of time, consistently produce financial reports to standard business requirements
Over a period of time, consistently implement policy and procedures for the reporting and recording of budgetary and financial information within an operational area
Advocate and gain approval for an operational areas budget

Interdependent assessment of units
This unit may be assessed in conjunction with other units that form part of a job role or function.

Underpinning knowledge and skills
Display knowledge in terms of job role or function:
Prioritising work schedule
Information sources on product and supply arrangements for customers
Business policy and procedures impacting job role or function
Understanding of:
Resource utilisation including capital, material and human
Business revenue
Capital/overhead costs
Interest rates
GST
Cost of stock, materials and equipment
Accounting and reporting protocols and professional standards
Resource planning techniques
Basic cost-benefit analysis
Staffing costs
Operational costs
Occupational health and safety aspects of job
Relevant commercial law and legislation

Display skills in terms of job role or function, including the ability to:
Apply contemporary budget control principles and techniques
Monitor resource utilisation and costs
Analyse efficiency and effectiveness
Complete Cost benefit analysis
Undertake differential analysis
Complete and report risk analysis
Plan and organise accounting and reporting systems
Interpret and analyse budget and accounting documentation

Resource Implications
Access to required assessment evidence, time spent with assessee in assessment, competency outcomes and appropriate assessment facilities.

Consistency in performance
The assessment method should be conducted over time to cover all elements and performance criteria, across a range of variables.
Work practices should be completed in accordance with safe operating procedures to minimise the risk of injury to self or others or damage to goods, equipment or products.

Context for assessment
Assessment may occur on the job or off-the-job.