Paper, Order, or Assignment Requirements
Advanced Management Accounting. BAF_5_AMA
Coursework 2014/15
Submission:
This work is to be submitted electronically through the Moodle site by midnight 5th December 2014.
Details on how to do this will be provided.
The question:
You have been asked by a charity to produce an outline Balanced Scorecard that might be appropriate for their use, suggesting five measures under each of the four perspectives. You are to explain how each of the measures you propose would help them run their charity better.
The charity works to help those with learning difficulties. It operates three small cafes, each is situated in a different public park. The cafes sell teas, snacks, simple lunches, ice creams etc. The cafes are used to train people with learning difficulties how to work in simple catering businesses so that they have the chance of gaining employment in the future.
Each café is run by staff who also train the service users (those with learning difficulties) in food handling, customer service etc., the skills they would need to work in other cafes.
Although any profits made by the cafes are used to maintain the service, the charity’s main sources of funding are from the ‘personal budgets’ that come with each service user to provide them with training and from general fund-raising.
You are to write a report answering the above and to present an illustrative Balanced Scorecard (there is no need to make up numbers).
In addition, you are to produce a working Excel spreadsheet that would be appropriate to use to collate the data recorded daily by the cafes. The purpose of the Excel spreadsheet is to enable you to prepare data for the Balanced Scorecard as simply as possible. You should recognise that not all Balanced Scorecard measures will include data collected at the cafes. You do not have to make up data to enter into the spreadsheet.
Marking scheme.
Appropriate measures = 20 marks.
Justification for the measures = 40 marks.
Layout and presentation of the Balanced Scorecard = 10 marks
Excel spreadsheet = 20 marks (layout, labelling, measures chosen, formulae).
Overall quality = 10 marks.
Total 100 marks.
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