BBBEE Management development programme at NQF level 7
NQF Level 7 Credits: 60
B-BBEE Legislative & Strategic Framework
provide an in-depth understanding of the theory of
transformation, the role of organisational change in South
Africa, Employment Equity and Skill Development policies; as
well as the B-BBEE policies and how these impact on each other.
Students can see B-BBEE as a positive development; comprehend
the objectives of the B-BBEE policies; explain General
Principles and the Generic Scorecard; understand Scorecards for
Specialised Enterprises and the Framework for the Qualifying
Basic Finance and
principles of accounting
The module introduces students to accounting concepts, principles, definitions
and the calculation of figures needed to analyse and understand the information
in a company’s annual report relevant to the B-BBEE verification process. Topics
that are covered include:
Accounting process– information flow from a transaction through to the
Shareholding – ownership structures and the different types and nature
Procurement – accounting process and systems
Remuneration – total payroll
Net profit after tax (NPAT)
Understanding these underlying accounting principles, systems, processes and
calculations will enable students to understand the information provided in a
set of financial statements to be used for B-BBEE status verification.
Socio-Economic Development and Affirmative Procurement
This module forms part of the BBBEE Management Development Programme. The module
aims to provide learners with competencies to interpret and analyse South
African Government Preferential Procurement Regulations (2009) and how they fit
into the requirements of the Broad-Based Black Economic Empowerment Act (2003).
Furthermore, it provides learners with competencies to understand and how to
deal with socio-economic and enterprise development initiatives and how to
measure contributions from each element.
Students will be able to describe the principles of Broad-Based Black
Economic Empowerment in South Africa and the challenges faced by
Students will have a sound understanding of a classic procurement life
cycle: procurement planning; solicitation planning; solicitation; source
(contractor/supplier) selection; contract negotiation and approval; contract
administration; and contract closeout; procurement management principles -
linking theory with practice.
Students will understand the principles behind the Preferrential
Procuremenmt Policy (2000); Codes of Good Practice and how to implement
(its) their requirements: preference point systems and regulations; BEE
rating of bidders; understanding of threshold value; and application of
regulations across all public sector organisations.
Students will understand the fundamental requirements of applying
Preferential Procurement Policy (2000); and Codes of Good Practice within a
typical procurement of goods and services life cycle process.
Students will understand the fundamental requirements of Enterprise and
Socio-Economic Development; and key measurement concepts of each element.
Control, Employment Equity and Skills Development
The purpose of this module is to provide students with an understanding of the
general principles of management control as outlined in the B-BBEE Codes of Good
Practice. Students who go through this module will understand the verification
methodologies for verifying of Employment Equity, Management Control and Skills
Development. Students will also learn the concepts of employment equity,
diversity management, and other strategies in the human resources development
strategy relevant to B-BBEE.
B-BBEE Ownership and Best Practices
The module aims to provide learners with competencies to measure effective
ownership of entities by black people. The module looks at the ownership element
as a driver of share transactions. The module covers the measurement of
ownership according to the Codes; the different forms of ownership; the
practical application of ownership and ownership for multinationals.
By the end of the module students will be able to:
Measure ownership for Qualifying Small Enterprises
Understand the ownership measurement principles, such as the
flow-through principles, the modified flow through principle and the
exclusion principle among others
Evaluate an entity on the different components of the Ownership
Scorecard (voting rights, economic interest, realisation points and bonus
Assess direct and indirect ownership by Black participants in a measured
Apply the ownership principles to develop a strategic business tool for
Understand a method by which a measured entity can be credited with
ownership points where it sell an asset, a business or equity instrument in
an enterprise to an Associated Enterprise
Understand how multinationals qualify for equity equivalents