ACCT2006 Management and Cost Accounting

Subject Code
and Title
ACCT2006 Management and Cost Accounting
Assessment Assessment 2 (Business Analysis: Group Oral Presentation & Report)
Individual/Group Group
1. Explain the nature, importance and components of management accounting
information in assisting management in undertaking planning, directing,
controlling, performance measurement and decision-making.
2. Categorise various cost behaviours and examine different cost estimation and
allocation techniques as well as demonstrating the need for a balance between
financial and non-financial information in management accounting application.
4. Communicate effectively both orally and in writing to contribute to group
performance for the analysis of real-world business settings in management
accounting. Demonstrate an understanding of the organisational context and a
tolerance for ambiguity when applying knowledge and problem-solving skills to
specific cases.
Week 10: In-class/online group oral presentation (PowerPoint presentation
slide is required to be submitted on the Blackboard on the day of the
Week 10: Group report is required to be submitted on the Blackboard by
11:55pm AEST Sunday of Week 10.
25% in total for Assessment 2
Group Oral Presentation 10%
Group Report 15%
Total Marks Group Oral Presentation: 100 marks
Group Report: 100 marks
A case study document is distributed to students in Week 3.
Official registration of 3-4 group members per group is required in Week 2.
Groups will work together to respond to the case study questions and the ethical case
A 15-minute oral presentation for each group is conducted in class/online in Week 10.
After the presentation, the lecturer will provide feedback to each group. Groups will work
on refining their responses to the case study questions and the ethical case questions and
then submit their business analysis report on the Blackboard by 11:55pm AEST Sunday of
Week 10.Page 2 of 2
Case Study Questions: Dakota Office Products
In your business report and presentation, you are required to include answers to the
following questions.
1. Why was Dakota’s existing pricing system inadequate for its current operating
2. Using information from the Exhibit 3 – Services Provided in 2000 to Customers A and
B, and information provided below, calculate the profitability of Customer A and
Customer B.
Customer A Customer B
Sales $103,000 $104,000
Cost of items purchased $85,000 $85,000
3. What explains any difference in profitability between the two customers?
4. Is there any additional information you would like to have to explain the relative
profitability of the two customers?
5. Suppose that a major customer (Customer C) switched from placing all its orders
manually to placing all its orders over the internet site. How would the switch affect
Dakota’s profitability?
Ethics Scenario: Dakota Office Products
On page 1, it is stated that:
‘Dakota had introduced electronic data interchange (EDI) in 1999, and a new internet
site in 2000, which allowed customer orders to arrive automatically so that clerks
would not have to enter customer order data manually. Several customers had
switched to this electronic service because of the convenience to them.’
Discuss the ethical implications on the employees of Dakota Office Products of the
implementation of the internet site and customers opt to buy online.