Accounting, Behaviour and Organizations: Case Study Analysis Report

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BLUE MOON CASE: ASSESSMENT REQUIREMENTS

You are helping Rob Inglis to design Blue Moon’s new management accounting system. You have been asked to prepare a short Business Report (not an essay) in which you include a discussion of the following:

1) An outline of Blue Moon, Pty Ltd. new Business Strategy. Ensure you include a description of the following in your discussion.

• Business Mission;
• Mean of Competitive Advantage.

You must provide an explanation, using the information in the case, for why you chose this business strategy.

(max 1 mark)

• Based on your answer to part 1), identify four (4) Blue Moon Key Success Factors (KSF’s). In your discussion include the following
  • A brief explanation of the meaning of KSF’s.
  • A justification for the KSF’s you have chosen based on the information contained in the case.

(max 2 marks)

• Blue Moon, Pty Ltd. is considering the tools and techniques it should include in its revised Management Accounting System. Based on your responses to parts 1) and 2) above and using the information in the case, provide an explanation for whether the following tools/techniques should be included in the new MAS.
• Strategic planning (SWOT analysis, use of Porter’s Five Forces Model and Value Chain Analysis)
• Flexible Budgeting
• Overhead Cost Allocation
• Variance Analysis
• CVP Analysis
• Target Costing or Cost-Plus Pricing
• Capital Budgeting Techniques

(max 7 marks)

Guidelines on how to prepare a Case Study Analysis Report can be found in Week 3 slides (available on Blackboard). You are expected to follow those guidelines.

(deduct max 2 marks)

Preparation of the Report

When preparing your Business Report please note the following.

1. In order to address the points listed above to a reasonable standard it is expected that you undertake research related to management accounting tools and techniques. If you reproduce the topic slides/re-enforcement activities material in your discussion you will receive a mark of zero for that section of your report. Your topic slides and relevant readings should be used only as a starting point for your research.
2. You must prepare your report in a professional format that would be suitable for presentation to Rob Inglis, the owner of Blue Moon. Although the preceding points are numbered, they must not be regarded as a list of questions, but as a guideline of the issues that must be addressed in your Business Report.
3. This assessment is worth 10 per cent of your total grade.
4. The word guideline for the Business Report is 1,500 words.
5. Please ensure you attach a front page to your Business Report which provides
   1. the title of your Report
   2. your name
   3. class time where you are officially enrolled.

Information on Submission of Assignments

• This course uses Turnitin as part of its assessment process.
• Please submit .doc or .docx files

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