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Assignment, Finance and Accounting

Assignment, Finance and Accounting
Management Accounting assignment
Management Accounting BUSN 6070
Answer TWO Questions in ALL.
In section A, at
tempt Question 1 or 2
in Section B,
attempt Question 3 or 4
The completed assignment should be submitted
for electronic marking
via the
link on blackboard by midnight on Thursday after the final examination.
ny submission to the email of the
Course Tutor/
Lecturer sha
ll be invalid
No extension to the deadline would be given as the result would be
communicated to the University examination board by 5pm on Friday!
Attempt either Question 1 or 2
Critically evaluate the impact of new costing techniques like Target costing, Total Quality
Management, Throughput accounting, Just


Time on management decision making in the
(50 marks)
You are the Management Accountant of QXY plc, a food manufacturer. The Board of
Directors is concerned that its operational managers may not be fully aware of the
importance of understanding the costs incurred by the business and the effect that this has
n their operational decision making. In addition, the operational managers need to be
aware of the changing needs of the business for management accountants especially in the
area of strategic planning.
You are required to make a presentation to the opera
tional managers tomorrow to
explain to them the evolution of the management accounting and finance function
over the years, the contributions of management accountant to strategic planning,
and a critical explanation of the performance management needs in
the 21st century.
(50 marks)
and 2
Marks will be allocated as follows:
Research (25%)
For question 2, students are encouraged to read as widely as possible as credit will be given
for the amount of the research undertaken. A large quantity of books and journals are
available on the subject and an enormous number of web sites deal with the t
opic. All
sources of reference should be properly acknowledged and
all forms of plagiarism
should be avoided.
Any evidence of plagiarism will lead to penalties.
Apart from
textbooks, and others, the reference list should include evidence of at least: 2 int
sources, and 2 academic and 2 financial journals.
Presentation and Structure (30%)
Work should be presented in a professional and scholarly fashion. It should be word
processed, and sections should be properly headed. Credit will be given for accurate
spelling, correct use of punctuation, and the avoidance of grammatical errors. Students
should not use excessive jargon, clichés and colloquialisms, as these tend to irritate the
reader. The piece of work should be written in the third person. Students should exhibit
high level of critically in a pleasant, polite and constructive manner.
nally, the course work should not be boring and dull. Instead, it should be lucid, lively,
interesting, and a pleasure to read. All good pieces of writing are clearly structured, with a
beginning, middle and an end. The various components of the work shoul
d be arranged in a
logical sequence, and fit together into a coherent whole.
Knowledge and understanding (30%)
Students should demonstrate their knowledge of the history of management accounting, the
various tools used applicable, current focus of manag
ement accounting, the future challenges
and how this are being addressed currently, especially as they relate to customer value,
modern performance measurement requirements, highlighting obstacles to workflow, and
making wastes more visible in the organisa
tion. All terminologies used should be explained
thoroughly and clearly. This will enable the assessor to judge the extent of the knowledge
and understanding of the student.
Recommendations (15%)
You are to end the
question 1
report with conclusions and
recommendations (with reasons)
based on your piece of research. Alternatives causes of action should be fully assessed.
Word count:
Not more than 1,500 words
Harvard referencing is required
The marks awarded for the assignment will be based on the assessment criteria described
below, listed in the order of importance.
Evidence of substantial research into latest publications
Literature is critically evaluated and synthesised
Conclusion syn
thesises critical evaluation of the literature and practical

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