Explain a range of decision-making processes that can be applied to ensure that effective outcomes are achieved. (AC 1.4)• examples of how different perspectives might result in certain decisions, for example utilitarianism, deontology, the impact of religious and personal beliefs on workplace decision-making.• Different approaches to dealing with capability and performance issues based on ethical values, compassionate and punitive responses to work issues
Assess a range of different ethical theories and perspectives and explain how understanding of these can be used to inform and influence moral decision-making. (AC 1.5)• Ethical perspectives: theories of ethics for example utilitarianism, deontology/ Kantianism, communitarianism, altruism;• ethical values, for example democracy, fairness, honesty, equality;• ethics and religion; ethics and business; examples of ethical dilemmas and outcomes.
Appraise different ways and approaches organisations can take to measure financial and non-financial performance. (AC 3.1)• Measurements of financial and non- financial performance:• for example revenue, gross and net profit, cash flow, return on investment, productivity, key performance indicators, service level agreements, balanced scorecard or similar performance management tools; stakeholder benefits and feedback, customer satisfaction, legal compliance, compliance with environmental standards, sector ratings.
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