COMPETENCY: MD(E)5 - Evaluates the applicability of cost management techniques Rating by Decision Rating by Decision Reviewer’s comment (if the reviewer rating Tasks to be performed: trainee tree path ref reviewer tree path ref A/B differs from the trainee rating)) MD(E)5.1 Evaluates the methods used for allocation of in the entity/business unit MD(E)5.2 Makes recommendations for improved cost control and cost efficiency MD(E)5.3 Evaluates cost allocation options within or across divisions within the entity/business unit, for example the appropriate application of transfer pricing. Trainee’s reflection on the professional skills (as set out in the Professional Skills Review document) utilised by them in demonstrating their competence in the performance of these tasks. Trainee’s comment i.r.o. reviewer’s rating (or comments) for this competency: COMPETENCY: MD(E)6 - Evaluates relevant information with application to business decisions Rating by Decision Rating by Decision Reviewer’s comment (if the reviewer rating Tasks to be performed: trainee tree path ref reviewer tree path ref A/B differs from the trainee rating)) MD(E)6.1 Evaluates and makes practical use of financial information that is relevant to pricing decisions, capacity utilisation and the implications of the existence of constraints Trainee’s reflection on the professional skills (as set out in the Professional Skills Review document) utilised by them in demonstrating their competence in the performance of these tasks. Trainee’s comment i.r.o. reviewer’s rating (or comments) for this competency: Taxation Elective COMPETENCY: TX(E)1 - Evaluates tax payers’ tax profile Rating by Decision Rating by Decision Reviewer’s comment (if the reviewer rating Tasks to be performed: trainee tree path ref reviewer tree path ref A/B differs from the trainee rating)) TX(E)1.1 Identifies the information required for the analysis of an entity’s tax profile, for example the form of the entity, taxpayer’s residency and liability for tax, exposure to taxation associated with various forms of income and organisational structure, etc. TX(E)1.2 Evaluates the tax implications of different taxpayers’ structures for example cash salary vs. fringe benefits, shares, loans or dividends, trusts, partners, companies, etc.
COMPETENCY: MD(E)5 - Evaluates the applicability of cost management techniques Tasks to be performed: Rating by trainee Decision tree path ref Rating by reviewer Decision tree path ref A/B Reviewer’s comment (if the reviewer rating differs from the trainee rating)) MD(E)5.1 Evaluates the methods used for allocation of in the entity/business unit MD(E)5.2 Makes recommendations for improved cost control and cost efficiency MD(E)5.3 Evaluates cost allocation options within or across divisions within the entity/business unit, for example the appropriate application of transfer pricing. Trainee’s reflection on the professional skills (as set out in the Professional Skills Review document) utilised by them in demonstrating their competence in the performance of these tasks. Trainee’s comment i.r.o. reviewer’s rating (or comments) for this competency: COMPETENCY: MD(E)6 - Evaluates relevant information with application to business decisions Tasks to be performed: Rating by trainee Decision tree path ref Rating by reviewer Decision tree path ref A/B Reviewer’s comment (if the reviewer rating differs from the trainee rating)) MD(E)6.1 Evaluates and makes practical use of financial information that is relevant to pricing decisions, capacity utilisation and the implications of the existence of constraints Trainee’s reflection on the professional skills (as set out in the Professional Skills Review document) utilised by them in demonstrating their competence in the performance of these tasks. Trainee’s comment i.r.o. reviewer’s rating (or comments) for this competency: Taxation Elective COMPETENCY: TX(E)1 - Evaluates tax payers’ tax profile Tasks to be performed: Rating by trainee Decision tree path ref Rating by reviewer Decision tree path ref A/B Reviewer’s comment (if the reviewer rating differs from the trainee rating)) TX(E)1.1 Identifies the information required for the analysis of an entity’s tax profile, for example the form of the entity, taxpayer’s residency and liability for tax, exposure to taxation associated with various forms of income and organisational structure, etc. TX(E)1.2 Evaluates the tax implications of different taxpayers’ structures for example cash salary vs. fringe benefits, shares, loans or dividends, trusts, partners, companies, etc.
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