The assignment must be completed as a group assignment for face to face students. Distance students have the option of doing it as a group or can also submit as an individual assignment, if you are unable to form a group online. Face to face students will be allocated into groups of 4-5 members by your respective Lecturer. Distance students can form groups themselves via the discussion forum on Moodle.
Before starting this assessment please read information provided in the Plagiarism and Academic Misconduct tab on Moodle.
Students are to exhibit knowledge of the subject matter by demonstrating:
? Demonstrating accuracy in accounting calculations. ? Understanding and the ability to analyse and interpret the information from the calculations undertaken. ? Breadth of quality of analyses and providing appropriate guidance to management decision making. ? Communication – use of appropriate grammar and the use of appropriate format. ? Correctly using the APA referencing system to cite academic sources in-text and in the reference list. Sufficient sources used – minimum of 4-6 references.
Allocation of marks
Please refer to the marking rubric provided for this assessment task. Please ensure that you use the correct referencing style (APA style) as stated in the Unit Profile.
You are required to consider the case study provided and write an executive report using Power Point. Your report should be set out in an appropriate format under the following headings: 1. Executive summary – one page – an overview of the important issues and their background, and providing a summary of your findings. 2. Analysis – details of the analysis undertake and the results. All calculations should be shown.
3. Findings – detail and justify your findings from the analysis. Take care to recognise and describe any limitations. 4. Action items/limitations – detail the limitations from the analysis. Identify potential areas for actions to be undertaken by the organisation. 5. The report must not exceed 8 Power Point Slides (excluding references and appendices, if any) using the Times New Roman Font, font sizes between 1618
Submission requirements
You must submit your assignment in Power Point format electronically through the secure upload facility in the Moodle system. Please do not email your assignment to your lecturer or the Unit Coordinator. Please ensure all details are complete in the Cover sheet and ensure that it is the FIRST page of your assignment. These are the minimum requirements as outlined in the marking criteria available on the moodle site. However, students should note that satisfactorily meeting the minimum requirements will typically only result in the minimum pass grade being awarded. Higher grades will be awarded for students that exceed these minimum requirements. See the marking criteria for further details.
Assignment questions
Baulkham Hills Shire Council owns and operates an animal shelter that performs three services: housing and finding homes for stray and unwanted animals, providing health care and nurturing services for the animals, and pet training services. One facility is dedicated to housing animals waiting to be adopted. A second facility houses veterinarian services. A third facility houses the director, his staff, and several dog trainers. This facility also has several large meeting rooms that are frequently used for classes given by the animal trainers. The trainers work with all of the animals to ensure that they are relatively easy to manage. They also provide dog obedience classes for adopting families. Estimated annual costs for the animal shelter and its services are as follows:
Director and staff salaries $60,000 Animal shelter employees’ salaries 100,000 Veterinarians and technicians 150,000 Animal trainers 40,000 Food and supplies 125,000 Building-related costs 200,000
On average, 75 animals per day are housed at the facility, or about 27375 (75 x 365) animal days in total. The number of animals housed during the year totalled 4500. In addition, the trainers offer about 125 classes during the year, i.e., about 30 weeks
throughout the year. On average, 10 families attend each class. Last year the veterinarian clinic experienced 5000 animal visits. You have been newly appointed as one of the Director’s staff members and have been asked to set up an ABC system for the shelter so that the Director can better understand the cost for each of the shelter’s services. You gather the following information:
Square footage for each facility: Animal shelter 5000 square feet Director and training 3000 square feet Veterinarian clinic 2000 square feet Percentage of trainer time used in classes 50% Supplies used for veterinarian services $75,000
REQUIRED: Prepare an Executive Report to advise the Director on the results of an analysis of the costing system and the introduction of an ABC system. Your report should include the following: 1. Show how you identified cost pools and assigned costs to them, considering the three cost objects of interest. 2. How did you determine a cost driver for each cost pool and explain your choice. 3. Calculate the allocation rates for each cost pool and cost driver. Interpret the allocation rate for each cost pool (i.e., explain what it means).