Portfolio of Tasks for Social and Health Care: Examining Financial, Legal, and Regulatory Environment, Budgeting, and Funding Choices

This report examines the financial, legal, and regulatory environment of social and health care, alternative funding choices, and budgeting challenges in public sector companies. It also discusses the effect of costs, budgets, and financial constraints on social and health service managers.

PORTFOLIO OF
TASKS

Contents
PORTFOLIO OF TASKS................................................................................................................1
INTRODUCTION...........................................................................................................................3
MAIN BODY...................................................................................................................................3
TASK 1............................................................................................................................................3
Perform critical examination of financial, legal and regulatory environment of social and
health care...............................................................................................................................3
Examining the use of alternative funding choices such as agency partnerships, private finance
institutions and outsourcing in the social and health care areas.............................................5
Explain agency theory in context of use NHS and efficient ways for prevailing a
communication with shareholders in relation of budgeting...................................................6
TASK 2............................................................................................................................................6
Critically discuss the effect of costs, budgets and financial constraints on social and health
service managers....................................................................................................................6
Defining challenges in relation with budgeting in public sector companies..........................8
Describing the benefits and limitations of incremental and zero based budgeting..............10
Task 3.............................................................................................................................................12
a) Compute the break even point and margin of safety in both units and revenue for the two
years, 2018 and 2019, and briefly comment upon the results..............................................12
b) Critically evaluate key assumptions attached to the breakeven model, within the light of the
reality of today's business related environment....................................................................15
There are various assumptions of BEP analysis that are explained as under:......................15
CONCLUSION..............................................................................................................................16

INTRODUCTION
The report prepared as under takes in account working and functioning of companies that
are engaged in social and health sectors. It gives an overview about related importance and how
the cost sheet is prepared related to revenues generated and cost that as incurred. It also covers
the expense that the firm must look after and take effective measures to reduce the unnecessary
costs. It thus gives an idea as how to deal with some problems if are encountered in the running
of industries. It mainly deals and focuses on areas that contribute in development of
environment, people and society. The report thus reflects the idea of working and managing that
contribute in reach break even point and calculate margin of safety.(Heald, D. and Hodges, R.,
2020). It also takes in account computation of net present value that helps to understand what is
the related value being served and possessed by a related organisation or company in the
economy or environment. It is thus serving as a guide for every person who wants to understand
the working and profitability related positioning of related company in competitive environment.
MAIN BODY
TASK 1
Perform critical examination of financial, legal and regulatory environment of social and health
care.
Social and healthcare depicts and explains the services that are served by department of
health in UK. In every economic system, there are definite set of stated and recorded written
document which involves regulation, constitution, contracts and legislations are well known as

legal environment. The financial framework takes in account strategies and procedures in
relation with finance of specific sector or industry. The regulatory environment associates with
complying with every legal frameworks of the organisation. In circumstances relating to health
and social areas, there are several structures that can be explained as under:
1. Financial structure of Social and healthcare:
The funding of social and health care deals with acquisition, allotment and usage of finance
related activities in a health structure (Majumdar, and Bose, I., 2018).
The finance related demands and requirements are fulfilled by WHO and it gives essential
financial support for all services that are needed by health and social care related areas.
2. Legal surroundings of health and social work:
The instrument that can be held accountable for social care is Care act, Year 2014. Earlier
before commencement of such acts, there have been various purposes of the care act, that can be
stated as under:
a) It helps to access data that is useful for taking good and efficient judgement related to support
and care. It sorts the information in such a way that would help in carrying out better decisions
well in time.
b) It assures that people are able to prevail services before the need and demand of care gets
necessary. Therefore, it is important for analysing what are the requirements that a person
possess and how they can be met well in time or before deadline.
c) It also gives provision for qualitative work and to be selected from laid down options.
The duty to render services relating to healthcare is a crucial role on national ground's
that must be served & purpose of social care is based on local scale. In year 2015, term
such as 'percept' came into existence. It further provided localised authorities, the
knowledge to raise the council tax by an extra amount. The structure has been developed
between the four HRA and UK health departments. It is implemented in Northern
Ireland, Scotland, Wales and England (Carrillo de Albornoz and et. al., 2018). The
section (7) and 111(6) of carte act, year 2014 implies all the lawful formalities and it also
support the activity of research.(Leung, W.S., Wong, G. and Wong, W.K., 2019)
3. Regulatory model of social and health care aspect:
There are several principles that are to be followed in relation to implement rules and
regulations relating to health areas. There are different companies that overlook the operational

work relating to health. The regulatory model in regard of social care areas can be explained as
under:
 Joint commission on Accreditation of Healthcare companies (Joint commission): Such
organisations have its primary concentration on the areas that include safety and health of
patients. It focuses on managing their harmful results and manage their outcomes which
won't prove to be dangerous.
 US Environmental protection agency: It mainly focuses on being protective about the
planet from several dangerous chemical substances. There are different acts such as
CWA (Clean water act), RCRA (Resource conservation and recovery act hazardous
chemicals), FIFRA – Federal insecticide, Fungicide and Rodenticide act, CAA (Clean air
act). It helps to save them from harmful component that would prove to be dangerous for
related people and thus it is necessary for every company to take in account such
measures for better results.
Examining the use of alternative funding choices such as agency partnerships, private finance
institutions and outsourcing in the social and health care areas.
Every company needs capital for running its operational related work and functions. In
similar manner, the social care areas demand respective origin of finance. The alternate funding
choices are additive methods or tools for generating funds it already features (Cardoso Filho and
et. al., 2019). There are various funding qualities that are explained as under:
 Outsourcing: It can be defined as a exercise for recruitment of a person from external
areas of a company for performing several functions related to operations. The
businesses use such form of finance related activities to minimize the expense of labour
that takes in account overhead, technology, salary of a personnel and equipments as well.
It further is useful for saving time and cost related to firms. (Martínez-Vega, D.A., and
et.al.,2020)
 Private finance institutions: They can be explained as bodies that are not regulated or
owned by government authorities. The primary role of such private institutions is risk
mitigation, availability of credit and accurate data related to finance. The shareholding is
not bifurcated between different controlling authorities. The efficient financial areas and
institutions can be described RSA insurance, Admiral group, perishing square holding
and London stock exchange group.

 Agency partnerships: It can be described as inclusive, effective and dynamic means that
is useful to attain higher return on investments made. It is also a non governmental kind
of institution. In such form of financing, it is a international communication based
agency and independent that is planned for setting up and raising funds for social and
health care areas. It can be further explained as sponsored partnerships that would helpo
to manage funds required in a company.
Explain agency theory in context of use NHS and efficient ways for prevailing a communication
with shareholders in relation of budgeting.
NHS can be defined as a healthcare method that is being funded on public grounds. NHS
is referred as national health service.
There are different ways for building communication with shareholders that can be explained as
stated below:
 E-newsletter, Email and communication automation: It can be defined as one of the
essential method for building connection with stakeholders (Dubskikh and Butova, 2019).
It thus helps to reach to stakeholders readily and communicate with users of it on both
external and internal basis. It is useful in minimizing cost and expenses which would be
helpful in reaching users at a large scale with less time involved. Such tools and
techniques would be helpful for managing work and functions that improve the working
and solvency of business.
 Project summary study: It is served at a specific point of time either on monthly basis or
on weekly base. It also involves the budgets that are developed by higher authorities or
top level administrator. It contains overall scope of the chosen project plan such that the
solutions recommended, conclusions recorded from prepared budgets and issues of the
planned project. The stakeholder practice advantage by processing the data and
information relating to finance related plans and strategies prepared by the firms.

TASK 2
Critically discuss the effect of costs, budgets and financial constraints on social and health
service managers.
Financial constraints: It is the element that limit the quality of various investment choices
available. There are different benefits of financial constraints that can be explained as Financial
sector reform, maintenance of policy stability.
Managers Client Stakeholders
Cost The costing in relation
to health sector
involves mental
health, need of
ambulance and
community as well. In
year 2019, the UK
spent a percentage of
10.2 of GDP on health
areas. It had to allocate
its cost and expenses
efficiently and
effectively so that it
would lead to
increasing level of
efficiency in relation
to health companies.
The cost accounting
can be explained as a
method that defines
the overall expense
involved in running
and functioning of a
company and convey
them to its linked
clients as well. The
user further decides
the scale of service
they need and expects
to rendered by the
business (Zhang and
Tan, 2018).
There are different
types of cost related to
operational work that
relies on strategies that
are adapted by health
based industries. It is
important to reflect all
expenses in case of
financial records and
statements that assist
in taking investing
decisions that is useful
for different
shareholders.
Budget The budgets concerned
with finance are
prepared by managers
that help to evaluate
amount included in
every task or activity.
The client goes
through the budgets
for ensuring that the
enterprise is aligned
towards the strategic
plans, goals and
It is the core and
necessary aim of the
enterprise to consider
engagement of
stockholders while
developing the

It further serves as a
useful tool for helping
management areas in
cutting down costs and
reduce overspending
in unnecessary areas
or raise the standards
of spending in less
spent sectors (Bacanin
and et. al., 2019).
objectives of the firm
or not. It predicts the
level or scale that
relates to stability
associating to financial
sectors towards users.
monetary fund. The
government
authorities, investors
and other related
financial institution. It
gives borrowing to the
companies by keeping
a check on previous
year budgets.

Financial constraint All the purposes of
management are such
as planning,
organising, directing
and controlling is
through the high level
supervisors. In context
of social related
services and health, it
is mandatory to set
restrictions for the
expenses or losses or
expenditures. If
companies doesn't set
the bound on
overheads, it will lead
to unnecessary rising
of cost and
expenditures related to
health areas and
industries.
The social and health
related areas mainly
exists for achieving
the objectives for
satisfying public
present in
environment. The
different budgets and
several financial
records are useful for
the users. The
numerous customers
are at profit when the
firms put limitation on
certain operational
activities. The expense
rescued by the
businesses are indirect
in nature and serve
benefit to several
clients.
Shareholders are type
people who have
interest in companies
and their related
functions. The
financial constraints
indicate the policies
and related schemes
being adopted by the
businesses for
optimum utilisation of
sources and various
usages in productive
ways. (Penney, C.R.,
Combs, J.G., Gaffney,
N. and Sexton, J.C.,
2018)
Defining challenges in relation with budgeting in public sector companies.
Budgeting: It can be said as a process of designing, operating and framing of various budgets In
firms. It states a higher level of systematic accounting that indicates future related acts and it
indirectly or directly affects the inflow and outflow recorded in a company. There are many
goals related to budgeting that can be explained as below:
a) Every company wants capital for operating the usefulness of business, the procedure of
budgeting is helpful for developing capital formation of a institution. The scale of equity and
debt engaged in the organisation provides guidance in assessing actual valuation of enterprise.

b) The activity of budgeting is helpful in integrated operational work of different departments
that also serves as a technique for completing objectives that are related to organisations. It also
helps to take in account what would serve the firms right and on time and manage the work
which is assigned in various sections of business.(Torres-Ruiz, A. and Ravindran, A.R., 2018)
c) For maintaining the solvency of company, it is necessary to predict the future results that
would be on the basis of current performance severs by the business.
Public sector companies: These are the businesses that are being managed and controlled by the
government of any particular territories. The majority of stockholder is closely-held by the
governing regularities of a specific country. There are several issues that are being featured by
public sector area institutions in budgeting are defined as under:
1. Inaccurate and anticipated information : Every tool of accounting needs data that consists
of raw information consisting of figures and facts. For execution of budgets, accurate and
reliable data is needed. Public companies fail in collecting accurate aggregation from
several departments and it is a huge task to sort the collected information of different
department at one place. Often, the companies are not able to follow pre assumptions that
related to budgets being prepared. Distinguishing the cost structure of every functional
section can be a difficult task and would create issues while it might lead to synthesis the
data for preparation of budgets.
2. Utilising traditional techniques of budgeting: There are different modern and traditional
tools of budgeting. The public sector companies make better use of traditional instrument
of budgeting for example incremental budgeting tool that does not prepare a new budget
but only leads to modification with the existing changes. It might not work when there is
a need to address perfect quantity recorded in case of net cash flows, level of profitability
and return on investment.
3. Manual projects: With the dynamic timing, there are many applications and software that
are useful to process the input of information that is large in size and is more complex in
handling. In public sector businesses, the firms are not capable of coping up with the
existing trends present in case of technologies being used. The companies requires to use
large scale manpower to incorporate the information and all the complicated calculations
that are performed on manual basis. There is deficiency of EPM(Enterprise performance
management), It is a kind of software that helps in planning, budgeting and forecasting.

Hence, public sector enterprises must keep in mind usage of updated software that would
reduce the manual working and data can also be carried out on a smoother basis.
4. Challenges relating to budgets: In public sector institutions, multi year financial projects
and static budgets might lead on higher scale of target in relation of constraint and
finance. The happening of deviations in material recorded in firms might misalign the
operations of the company. The dynamic nature and volatile of the market place and
alteration in activity of assets level leads to disequilibrium of budget related activities.
For solving and approaching such issues, the companies must frequently upgrade the
budgets by examining the external and internal variables.
Describing the benefits and limitations of incremental and zero based budgeting.
Incremental budgeting: It is a kind of budgeting activity in which the updated modification are
reasoned in existent results or current budgets. There are various benefits of incremental
budgeting that are stated as under:
A) Consistency and operational stability: The alteration in the figures of past year ensures that
there is consistency and stability present for a given point of time. It also assures that various
section of the business work on a consistent base. Stability is the demand of every company and
business whether small or large, it counts the consistency that is being maintained by a
organisation over a period of time and how it contributes In maintaining the profitability ratio in
environment. (Mandal, R. and Maity, S., 2021)
B) Simplicity: It is said to be among one of the simple and easy approach in case of budgeting
the reason being that it takes the budget of current period for predicting the futuristic budget. It is
useful to save the period in the procedure of calculation. Such tools does not involve the
complexity computation and assistance in preparation of budgets in lesser period of time.
C) Simple to address the effect of alteration: Budget is built on monthly, quarter and annual
basis. IN case of incremental budget, it becomes more easy to perform comparison of
current budgets with previous budgets. It is very simple and easy in case of effect being
counted as a threat and addressed well in time. It helps to understand reasons behind
changes observed in a organisation and whether they are positive or negative.
There are different limitations of incremental budgeting that are defined as under:
a) Overspending: It is the duty of top level supervisors to maintain the budget related activities
and there are some situations when the higher level authorities does not efficiently allocate the

funds and fail to keep a check on budgets. Such conditions would lead to overspending in some
region.
b) Budgetary slack: It is defined as a situation where the chance that actual result is fitter than the
standard budget. There are different ways for executing budgetary slack. It keeps low income
development when compared to high cost growth. (Gontar, A.A., and et.al., 2019.)
c) Does not include alterations: The incremental budgeting does not involve starring
modification and it fails to count related alteration in the fund.
Zero based budgeting: It is considered as a modern conceptualization of budgeting that helps to
to prepare budgets relying on efficiency and effectiveness of various plans and programmes. At
starting phase of each cycle of budgets, the planner of budgets monitor each system and its
related expenses for utilising the resources of companies. It can be implemented on various
expenditures such as operating, sales, marketing and cost of goods sold as well. There are
different pros of development of such budgets. They are explained as under:
 Involves inflation: When there is a rise in the rates of goods and commodities in the
environment, the condition of inflation survive. The zero based budgeting includes the
price of inflation in its accounting process and useful to calculate the real valuation in the
budget. It can be helpful for further assessment as it includes every change that prevails
in environment and a true , fair and accurate picture can be observed while carrying out
operational work of company.
 Communication and coordination: The procedure of Zero based budgeting is helpful in
proving increased coordination and communication between different sectors existing in
the company and it also outcome in improving presentation of staff persons because it
views their thoughts and ideas in the decision making process of firm. It further would
establishes better relations in a business that would help to improve efficiency and
effectiveness in related organisations. It helps to assess better communication channels
for delivering expectations and providing better chain of coordination.
 Keep alert of cash flows: When an company uses zero based budgeting method the firm
is able to keep an eye ion amount of cash that is taking place in fund inflow and outflow
as well. It would be able to assess whether there is any negative effect present in
company and how it can improve the working and financial related security of the

business. It is helpful in calculating fund inflow and outflow that had taken place in a
business and how they affect the working of same.(Pereira, E., 2022S)
There are several cons of zero based budgeting that are explained as under:
 Involves subjectivity: AT the time of development of zero based budget, there are few
qualitative elements that interrupt the power of decision making method and the personal
visual aspect of the budgeter happening of the budget. It includes minimizing cost by the
end of month and subtracting the expenses from income generated or earned. Individual
objectives are associated with corporate goals and demands participation in procedure of
decision making.
 Expensive: In case of ZBD it includes different workflows and innovative software that
demand extra time and training. It further raise the additional cost and expense of the
enterprise and constraint of time is also a big problem while building the ZBD budget. It
can be expensive when compared with other present budgets and thus it is necessary to
prepare it accordingly and well in time. Every level available in company is participative
and contribute in the process of decision making.
 Uncertain earning: In every business, there are some sources of financial gain that are
unforeseeable and takes place on a sudden base in the monthly aspects. The unpredictable
source of gain thus disturb the maintenance of budgets and also declines the efficiency
taking place in management related areas and sectors. It is not necessary that there would
be any fixed earning in such sort of methods and thus it is uncertain in nature in case of
income being earned by the companies.(haverdi, Yaghoubi, and Ensafian, 2020).
Task 3
a) Compute the break even point and margin of safety in both units and revenue for the two
years, 2018 and 2019, and briefly comment upon the results.
Break even point: It can be defined as critical point, equilibrium point and no proceeds
and no loss incurs. It is the condition when total revenue is equivalent to total expenditure. It
predicts the level of units sold to cover the cost of production related to variable and fixed
expenses as well. It helps to reach a point where the business is at its peak and is incurring no
expense and no revenue as well. It helps to understand rise and falling level countered by a
business at a point of time and what is the margin of safety etc. It gives a idea to firms that what

amount of sales is revenues for covering all variable as well as fixed costs of enterprise or what
volume would help business to grow and expand. The calculation of such is known as Break
even analysis.
Computation of Break even point and margin of safety is as under:
Cost sheet:
Particular Amount Amount
Sales 61875000
Direct material 27500000
Direct labor 3300000
Prime cost. 30800000
Variable manufacturing overhead 4400000
Variable selling expenses 3300000
Variable administrative expenses 2200000 9900000
Contribution 21175000
Less : fixed cost
Fixed manufacturing 1100000
Fixed selling and distribution 1450000
Fixed administrative 675000
Fixed cost 1450000 4675000
Profit 16500000
BEP for the year 2018: (in amount)
BEP = Fixed cost/ PV ratio
=3225000/17.77%
= 18148564.9
BEP (in unit) = Fixed cost/ Contribution per unit
= 3225000/40
= 80625 units.
Profit volume ratio = Contribution/sales *100
= 40/225*100
= 17.77%
Margin of safety = Profit/ contribution per unit
= 5575000/40
= 139375
In 2019:

Selling price = 225 + 25%
= 281.25
Particular Amount Amount
Sales 61875000
Direct material 27500000
Direct labor 3300000
Prime cost. 30800000
Variable manufacturing overhead 4400000
Variable selling expenses 3300000
Variable administrative expenses 2200000 9900000
Contribution 21175000
Less : fixed cost
Fixed manufacturing 1100000
Fixed selling and distribution 1450000
Fixed administrative 675000
Fixed cost 1450000 4675000
Profit 16500000
BEP = Fixed cost/ PV ratio (in amount)
= 4675000/ 34.22%
= 13661601.40
BEP = Fixed cost/ Contribution per unit
= 4675000/ 151.25
= 30909.09 units
PV ratio = Contribution/ sales *100
= 21175000/ 61875000*100
= 34.22%
Margin of safety = Profit/ PV ratio
= 16500000/ 34.22%
=48217416.71

Margin of safety = Profit/ contribution per unit
= 16500000/ 151.25
= 109090
Interpretation: From the above computation of breakeven point and margin of safety for the year
2018 and 2019, it can be examined that BEP fell in year 2019, the reason stated behind was due
to rising selling price of washing machines. The other aspect stated for falling BEP is increasing
fixed cost of amount 1450000. Hence, it can be said that Sams ltd. had the capability to reach
BEP point in year 2018. It is further observed and interpreted that profit for the year even after
having so many expenses and costs linked with the company resulted as 16500000. It is further
suggested that the company must focus on increasing sales that would help in improving the
performance and profitability ratio of firm in market.
b) Critically evaluate key assumptions attached to the breakeven model, within the light of the
reality of today's business related environment.
There are various assumptions of BEP analysis that are explained as under:
1. Functions of revenue and cost are recorded to be linear.
2. The rate of a particular good is constant.
3. It distributes the calculated cost into variable proportion related areas and into fixed as well
whereas it does not consider the expenses related to semi variable areas.

CONCLUSION
From the above asserted report it is clear and evident that every company demands
capital and funds for running every sort of business. The sectors such as social and health
consider many firms such as which deliver value and services related to people. There are
various theories that help to understand working of such enterprises and includes health, social
welfare and education in account. The financial, legal and regulatory framework and social
related areas and health as helps to get a deep knowledge and idea that helps to understand
working of health industries in a better and precise manner. There are several modes that
contribute in raising funds such as outsourcing , agency partnerships and public finance
institutions as well. There are many calculations performed that helps to evaluate better and safer
ways to earn profits and reduce expenses/ costs in lesser time. It helps to increase profitability
and find ways that would generate more revenues without harming people. The report further
provides methods that would help to understand the working of organisations that deal in sectors
serving people and not harming anyone around. It keeps profit generation and serving values in
society on one scale.

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