AS 91481 Accounting 2.5
Demonstrate understanding of a topical accounting issue for decision making
4 credits
Here’s a simple sustainability example:
What does the service technician consider when he/she is deciding about being sustainable.
Issue is sustainability
Factors affecting sustainability might include having fuel-efficient vehicles, organising workflow during the day to
minimize travel time/distance between jobs, using eco-friendly supplies, considering recycling any waste etc
Achievement
Describe
What is (are) the issue(s)
surrounding sustainability that
influence the local service
technician’s decisions? What
effect(s) does this (do these)
have on the types of decisions
(eg workflow, disposal of waste)
he/she makes for the business?
What is the result of this?
Example
Achievement
Describe
Kepa is interested in providing a
sustainable future for his whanau
and he organizes his home
insulation service around
sustainability principles. He
considers the environment when
he makes decisions about his
business. Some of the factors he
takes into account include cost of
fuel for his work vehicles, the
amount of time and distance he
and his workers have to travel
between jobs, careful
measurement of the amount of
insulation material needed for a
job so as to minimise waste and
cost for the customer. Kepa also
encourages customers to use
environmentally friendly
insulation products. Kepa has
three teams of workers who
undertake the insulation work.
The area where Kepa works is
Hamilton East and the
surrounding rural area. His wife
allocates jobs each day that are
close together so Kepa does not
have to travel far to supervise
and check on each of the
insulation jobs in process.
Merit
Explain
Achieved plus
In which ways (ie how) or why do
these sustainability factors
influence the service technician’s
decisions for the management of
his/her business because he/she
wants to be sustainable/follow
sustainability principles
Excellence
Justify
Merit plus
How will this impact on the future
decisions the service technician
makes for the management of
his/her business because he/she
wants to be sustainable/follow
sustainability principles
Merit
Explain
His wife allocates jobs each day
that are close together so Kepa
does not have to travel far to
supervise and check on each of
the insulation jobs in process.
This minimises the cost of fuel for
Kepa’s work vehicles and also
saves travel time, which means a
smaller carbon footprint each
day.
Kepa encourages customers to
use environmentally friendly
insulation so he can uphold his
environmentally sustainable
image.
Excellence
Justify
Having a smaller carbon footprint
means Kepa is helping to ensure a
sustainable future for his family.
Every small step helps.
By encouraging customers to use
environmentally friendly insulation
products Kepa is upholding his
sustainable business principles and
can market himself using products
such as Novatherm ceiling insulation
that have been certified as
Environmental Choice NZ
As customers become more
environmentally aware this
environmentally sustainable image
helps Kepa’s business to grow.