APC309 Assignment with grid April 2014 TNE.pdf

8/11/2019 APC309 Assignment with grid April 2014 TNE.pdf

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Sunderland Business School

Module Title: Strategic Management Accounting

Module Code: APC 309

Individual assignment

Hand In Date 7th

April 2014General Information

Weighting 100% of the marks for this module

This is an individual assignment of 3,000 words (+/-10%), excluding thebibliography and any appendices. The word count MUST be shown onthe front of the assignment.

There are TWO questions to be answered in this assignment. Eachquestion carries a maximum mark of 50%

All of the learning outcomes for the module are being assessed in thisassignment. The learning outcomes are shown in the section entitledMarking Guide, which is further on in this document.


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Part b.

A Strategic Management Accountant (SMA) uses cost and income data in a

number of different decision making scenarios. Four such scenarios are:

1. Shutting down or keeping open part of the business;

2. Pricing products or services;

3. Product mix and limiting factor analysis; and4. Make or buy decisions.

For each of the above four scenarios, you are asked to

a) Critically evaluate and discuss what the relevant costs and income would

be, to enable the SMA to reach a decision; and

b) Discuss and comment on any qualitative factors that might need to be

taken into account in reaching a decision;

If you want to use numerical examples to support your answers please

include these as an appendix.


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APC309 APRIL ASSESMENT MARKING GUIDE

Marking Guide

The learning outcomes for this module assessed by this piece of work are

Knowledge

1. Critically evaluate a range of key management accounting models and concepts.2. Critically understanding of specific analytical skills in key areas within

management accounting at local and international level

3. Critically understand of the role and limitations of management accounting theory.

Skills

4. Applied the key management accounting concepts and methodologies in order tocontribute to successful decision making in an organisation.

In light of this the assessment criteria in the grid below will be used when assessingyour work .


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ASSESSMENT CRITERIA

Criteria Fail

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APC309 Assignment with grid April 2014 TNE.pdf

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