HORTICULTURE RESOURCES MANAGEMENT Develop and manage financial systems and procedures for a defined

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2997 version 4
28-Jun-16
1 of 4
HORTICULTURE RESOURCES
MANAGEMENT
Develop and manage financial systems
and procedures for a defined
horticulture operation
level:
6
credit:
10
planned review date:
June 2008
sub-field:
Horticulture
purpose:
People credited with this unit standard will be able to –
develop and implement a defined term financial management
plan for a defined horticulture operation; and monitor the
performance of that operation against the plan.
entry information:
Open.
accreditation option:
Evaluation of documentation and visit by NZQA, industry and
teaching professional in the same field from another
provider.
moderation option:
A centrally established and directed national moderation
system has been set up by the Primary Industry Training
Organisation.
special notes:
Case studies may be used as the basis for this unit standard.
Elements and Performance Criteria
element 1
Define horticulture operation planning factors.
performance criteria
1.1
Factors which define the extent of planning activities are identified.
Range:
1.2
purpose, scope, operating objectives.
Period for which plan is to be developed is determined.
 New Zealand Qualifications Authority 2016
2997 version 4
28-Jun-16
2 of 4
HORTICULTURE RESOURCES
MANAGEMENT
Develop and manage financial systems
and procedures for a defined
horticulture operation
1.3
Assessment of external planning influences determines their effect on planning
activities.
Range:
1.4
New Zealand economy and market situation, export opportunities,
availability and cost of labour and finance, availability and cost of
services, industry trends.
Assessment of internal planning influences determines their effect on planning
activities.
Range:
expansion, diversification, change of production and management
methods.
element 2
Develop financial plans.
performance criteria
2.1
Information obtained from focussed sources provides base data for application
in plan development.
Range:
2.2
historical, specialist, industry, research.
Preparation of plan element projections are based on targets defined in
operating objectives.
Range:
sales and revenue forecasts, direct production and operational
costs, indirect costs, financial surplus generated and support
required.
2.3
Where a generated surplus is identified, use of that surplus is defined.
2.4
Factors influencing use of external finance in plan implementation are identified
and requirements determined.
Range:
sources, timing, cost implications.
 New Zealand Qualifications Authority 2016
2997 version 4
28-Jun-16
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HORTICULTURE RESOURCES
MANAGEMENT
Develop and manage financial systems
and procedures for a defined
horticulture operation
2.5
Preparation and presentation of financial planning documentation conforms to
accepted industry practice, and to the requirements of prospective external
financiers where applicable.
element 3
Establish financial control provisions and procedures.
performance criteria
3.1
Budgets developed for allocation and use of finance provide clear points of
reference for comparison of actual against planned expenditure.
3.2
Procedures defined for determining causes and responses to variances enable
action to be taken within an identified time frame.
3.3
Changes required due to revision of objectives and targets, and non-predicted
external influences, are incorporated in the plan.
Comments on this unit standard
Please contact Primary Industry Training Organisation http://www.primaryito.ac.nz if you
wish to suggest changes to the content of this unit standard.
Please Note
Providers must be accredited by the Qualifications Authority or a delegated interinstitutional body before they can register credits from assessment against unit standards
or deliver courses of study leading to that assessment.
Industry Training Organisations must be accredited by the Qualifications Authority before
they can register credits from assessment against unit standards.
Accredited providers and Industry Training Organisations assessing against unit standards
must engage with the moderation system that applies to those standards.
 New Zealand Qualifications Authority 2016
2997 version 4
28-Jun-16
4 of 4
HORTICULTURE RESOURCES
MANAGEMENT
Develop and manage financial systems
and procedures for a defined
horticulture operation
Accreditation requirements and an outline of the moderation system that applies to this
standard are outlined in the Accreditation and Moderation Action Plan (AMAP). The
AMAP also includes useful information about special requirements for providers wishing to
develop education and training programmes, such as minimum qualifications for tutors and
assessors, and special resource requirements.
This unit standard is covered by AMAP 0032
http://www.nzqa.govt.nz/site/framework/search.html.
which can
be
accessed at
 New Zealand Qualifications Authority 2016
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