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金融学方面——指导英国assignment
This is your first assessment and is an assignment to be done individually. It will be distributed on BREO by week 4 (by Friday 30 October) and it must be submitted by week 15 (by Friday 5 February). The work should be tested on “turn-it-in” before submission, in order to check for any plagiarism. The work should be presented in report form and submitted in hard copy to the student centre. (Note that the centre often closes early on Fridays, so you will need to check the time of closure before 5 February). Keep your receipt as proof of submission and keep a copy of your work on file in case of mishap.这是您的第一次评估，是一个单独的任务分配。它将分布在4周BREO（星期五十月30）必须由15周提交（星期五二月5）。这一工作在提交之前要进行“转一转”的测试，以便检查任何剽窃行为。工作应以报告形式提交，并提交给学生中心。（注意中心早在五经常关闭，所以你需要在二月5日前检查关闭时间）。把你的收据作为证据提交，以防意外的文件保留一份你的工作。 You will probably want to ask questions about the assessment as you go along and to be fair to everyone we insist that all questions are submitted through BREO. Any answers of ours will then be there to share with everyone. You can make your questions anonymous so no-one will know it is you who is asking! There are basically two assessments within one. This assessment is worth 40% of your overall unit grade. The two parts are equally weighted.
The first involves the creation of spreadsheets to resolve some problems for an organisation. You will need to model the problem roughly before you start to spreadsheet, and you will need to be as organised as possible to create your solutions. You will need to use a relevant costing approach – this means that there could be a long way to get to the solution, which will not earn you much, and a much quicker way which will reward you!!!要求：希望能使用得到额外加分的方法 Unfortunately the quicker way involves more thinking. The spreadsheets should be shown as an appendix to the report to management that you will have to write. Note that there will be some degree of repetition between your spreadsheets. You will need to think about how to make your report tidy and well referenced. The written report will be about 1000 words in length, plus the spreadsheet appendices, assumptions and any references. It has already been said that you should check your work for plagiarism.千万不能抄袭啊！！ Plagiarism means you have copied from each other or from another source. For the first part of the assessment It is fully understood that two spreadsheets may look similar, although if 2 or more students make the same mistake of presentation, English or layout then they have probably copied from each other! Remember that you are writing an individual report based on the spreadsheets and they should not be shared. Turn-it-in will discover if your have shared the writing of your report. For the second report plagiarism will be much easier to see. Turn-it-in will check that you have not downloaded information from the internet – so do not be tempted to do that. This part of your work must be well researched and well referenced. The structure of your report is very important and you should give attention to this. You should also use Harvard referencing. Information on report writing and referencing will be given on BREO.
Please note that your appendices do not count toward your words and are not checked for plagiarism. Be clever – use your appendix wisely! You are to compile a report for the manager of Park Square Chemicals, considering ALL the options available to Park Square Chemicals. You should fully consider the relevent and irrelevent costs. and the relevent time frame appropriate to the costs. In reaching your recommendations, you should also consider other factors of a financial and non financial nature. You should also note what additional information you would have needed and what assumptions you had to make. Marking will be as follows. A very good (B grade) report will present a clear analysis,summary and recommendations, base on clearly and accurately computed data using the power of well constructed spreadsheets. You will recognise sunk, common and relevant data and deal with it clearly and appropriately. Your report will be professionally presented and will ingrate other non-financial factors, any assumptions made and will appropriately consider the strengths and weaknesses of outcomes.要求：希望能尽量按照b的要求做 A bare pass (D grade) will use all of the data to given a usable outcome but will not recognise sunk, common or relevant cost. Spreadsheets may be poorly constructed and unclear, with problems of inaccuracy and clarity. The report may be poorly presented with some understanding of other factors but not related to the case. The weighting is as follows;
Recognition of sunk, common, relevent costs 15% Part 2 – Research Assignment作者确定第2部分选哪个公司的时候请跟我先商量一下（作者选好我确认）谢谢！ Choose an organisation of which you have some knowledge, or in which you are interested. Explain how management accounting can supply information to assist the management of the organisation. The organisation you choose should be a real one. You should not investigate and report on the organisation’s actual management accounting system.#p#分页标题#e# A very good (B grade) report will give a clear, brief and well structured background to the organisation showing good reading of appropriate sources and will use this to perform an effective analysis of the organisation’s information needs. From this you will give a reasoned and effective choice of technique or techniques to demonstrate how management accounting can improve the information for management. Examples of decisions that could be made will be given.希望能按照B的要求做 A bare pass (D grade) will give a patchy background to the organisation that does not effectively show the information needs. Reading will not show the use of appropriate sources. The choice of techniques will not be connected to the needs or will be generalistic, with few examples that could be said to typify the organisation. The weighting is as follows;
Background to the organisation showing good reading of appropriate sources 25% Park Square Chemicals Park Square Chemicals (PSC) sells a range of products, which due to their toxicity require careful container packaging. These containers are patented, and made from a material called putron. PSC operates a department to make these containers and repair old damaged ones. The general manager, Mr Clough, had for some time felt that it would be cheaper to obtain supplies from the outside, and a firm, Commons Containers was approached for a quote. At the same time, Clough asked the management accountant, Mr. Barker for the latest statement of departmental running costs. Commons Containers' quote showed that they would supply all new containers, at the current demand level of 3000 p.a. for a contract price of £300,000. The contract should run for five years, thereafter be renewable from year to year. If the number of containers were to be increased, then the cost would increase proportionately. As a separate and distinct contract, Commons would carry out maintenance work on containers, for a sum of £87,500 per annum on the same contract terms.
Barker's statement of annual costs for the container department showed the following;
Materials 100000
Departmental Overheads 115750
390750 Total Cost of Department for Year 424500 Clough's conclusion was that the department should be closed down, and that the contract with Commons should be signed immediately. As a precaution, Clough first of all called in the departmental manager, Mr. Bywater, to advise him of the situation. It was made clear to Bywater that his own job was not in jeopardy as an administration management job would be made available for him with no loss of career prospects or salary. Bywater went away to consider the position, and quickly returned with some points he felt should influence the decision. Bywater's points were as follows; - The equipment in the department cost £240000 four years ago, but would probably only fetch £40000 now even though it will be good for another four years. - The stock of putron bought a year ago, cost £150000 and will last a further three years. Barker’s figure of £100000 for materials will include £37500 for putron. Putron originally cost £750 a ton, but the present day cost would be £900 per ton. If it were to be sold then it would probably only fetch £600 per ton after expenses. These points confused Clough. Barker was therefore called back in for a meeting. The conversation between the three went as follows; Barker - My figures are conclusive and are produced according to accounting convention. A further consideration is that we are now paying £13,750 a year for warehousing two miles away, which we could save if we were to close down Bywater's department and use the space there. Clough - That's a good point but there is also the concern about the workers. Old Savage and Teale have been with us for a number of years and would certainly be entitled to a pension - say £5000 a year each. Commons may take the others but that is by no means certain. Bywater - OK, but what about the administration overhead - surely no staff will go from the general office as a result of closing containers? Barker - Probably not, but someone has to pay for these costs. We can't just ignore them when we cost out each department as we will convince ourselves that office staff do not need to be paid for. Clough - What would happen if we were to keep the maintenance work ourselves, and let Commons have the rest? Bywater - I hadn't thought of that. We wouldn't need the machinery and the supervision could be handled by a foreman. That would save £10000 per year. You would probably need 20% of the workers, but you could keep the eldest. There would be no space savings, so the rent would be the same. I don't suppose the other expenses would be over £13000 per year.#p#分页标题#e# Barker - What about materials? Bywater - We use about 10% of the departmental total on maintenance. Clough - I have to let Commons know within a week so I must decide soon. I'll let you know before I contact them.
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