桑德兰商学院战略管理会计课程作业

桑德兰商学院

SUNDERLAND BUSINESS SCHOOL
 

战略管理会计课程作业

Assignment for Strategic Management Accounting
 

模块编码 APC309
Module Code: APC309
 

General Information  基本情况

Weighting – 100% of the marks for this module  此模块的评价为-100%

这是一个个人作业，约3000字（加上或减去5％），不包括附录和参考文献。该字计数必须被显示在作业的前面。
This is an individual assignment of approximately 3,000 words (plus or minus 5%), excluding appendices and bibliography. The word count MUST be shown on the front of the assignment.

There are a number of parts to this assignment. Each part is equally weighted. 
All of the learning outcomes for the module are being assessed in this assignment. The learning outcomes are shown in the section entitled “Marking Guide”, which is further on in this document. 

The University’s policy on cheating collusion and plagiarism will be applied to this piece of work.
The deadline for submission of the assignment is 4 p.m on Monday 9th January. You should submit your assignment (along with a summary Turnitin report) to the Assignment Submission Desk in the Tom Cowie Building.
 

The assignment - Background information  课程作业-背景资料

您是一位财务总监，称为Manac，在一个PCL虚构公司，主要生产和销售一系列标准的电器。在一些国家进行生产和销售。该公司采用一部分战略管理会计的方法是，标准成本法和吸收成本法。

You are the financial director of a large, ficticious company called Manac plc, which produces and sells a range of standard electrical goods. Production and sales take place across a number of countries. The company uses standard costing and absorption costing as part of its approach to strategic management accounting.

The Board of Directors is concerned that the company is not meeting its budgeted target profits; the managing director takes the simple view that more sales mean more profits and that the products have not been priced to sell in sufficient numbers.

While you are aware that this is a possibility you recognise that the real reason for the lower than expected profits may be more complex. You have therefore decided to conduct a full review of variances to identify those areas which have not met budgeted expectations.
 

Assignment Requirements 作业要求

While this review is underway and to improve the board of directors understanding of the issues involved, you have decided to produce a report to the board of directors which addresses the following 3 topics:

i： The models and concepts affecting the pricing decisions taken by organisations, critically reflecting upon their usefulness (maximum mark 33%).

ii： The role of standard costing and variance analysis in management accounting and a critically discussion of the value and limitations of variance analysis as a means of identifying key areas which have contributed to the overall profit figure (maximum mark 33%).

iii： The advantages and disadvantages of introducing an Activity Based Costing system to replace the current Absorption Costing system (maximum mark 34%).  
 

报告应包括批判性评价的模型和概念的提出，阐述其优点和局限性。

The report should include critical evaluation of the models and concepts proposed outlining their merits and limitations. You may incorporate logical assumptions with regard to the company and use numerical examples to illustrate the models and concepts that you propose to adopt

The University policy on cheating collusion and plagiarism will be applied to thishttp://www.ukassignment.org/dxassignment/ piece of work.