HOLMES INSTITUTE
FACULTY OF
HIGHER EDUCATION
Assessment Details and Submission Guidelines
Trimester T1 2020
Unit Code HA2011
Unit Title Management Accounting
Assessment Type Group Assignment
(Report format)
Assessment Title Performance Measurement Systems - Implementation of the Balanced Score Card (BSC)
Purpose of the assessment (with
ULO Mapping) In this group based assessment, students will demonstrate their knowledge and apply the key themes and concepts from the topic in Week 9 - Performance Measurement Systems, particularly the “Balanced Score Card.” This is also an opportunity for students to extend their current knowledge by engaging in additional research of the topic.
Based on the Unit Learning outcomes, students are required to:
• Appraise how pricing decisions are made (ULO 3)
• Calculate both return on investment and residual income and explain how each method is used (ULO 4)
• Implement systems to plan and control business operations (ULO 7)
Weight 30% of the total assessments
Total Marks 30 Marks
Word limit Not more than 3,000 words
Due Date
Week 10, Friday 11:59 pm (AEST)
Late submission incurs penalties of 5 (five) % of the assessment value per calendar day unless an extension and/or special consideration has been granted by the interactive tutor prior to the assessment deadline.
HA2011 Management Accounting Group Assignment T3 2019
Submission
Guidelines • Students should complete the assignment in groups of 3 – 5 students. Students must self-enrol the membership of their groups before the end of week 8.
• All work must be submitted on Blackboard by the due date along with a completed Holmes Assignment Cover Page.
• The assignment must be in MS Word format, no spacing, 12-pt Arial font and 2 cm margins on all four sides of your page with appropriate section headings and page numbers.
• Reference sources must be cited in the text of the report and listed appropriately at the end in a reference list using Harvard referencing style.
• Note – All assignments must be submitted through safe-assign in order to be assessed for similarity. Assignments which have not been firstly submitted through safe-assign will not be marked and graded. If you are unsure about using safe-assign, plagiarism and the similarity percentages in the report, you should consult with your interactive tutor.
Assignment Specifications
Purpose
In this group assignment, students will need to work in co-operative groups, demonstrate their knowledge and understanding of the topic through active online discussion and then apply this knowledge through group collaboration to a unique publically listed company from the ASX. Students will need to apply critical and analytical thinking skills and then compose a group report for final submission.
Background
You were recently employed as a management accountant in a listed firm on the ASX. The Managing Director of your company has formed a small task force to explore the possibility of implementing a Balanced Score Card (BSC) system in the company. You are assigned to work with others in the task force due to your management accounting background.
Required
Your group is required to prepare a report to provide advice on the suitability of the BSC for an ASX listed company, which is selected by your group. The company selected must be “unique” and it is NOT allowed to be the same as another group.
NOTE - You must check your selected ASX listed company on shared excel sheet. If the company has already been selected, then you must go back and select another ASX listed company.
The report must cover the following key points:
a) A description of your company.
b) Calculation of Return on Investment (using net profit divided by total assets) and a discussion of the ways to improve ROI.
c) A description of the Balanced Scorecard (BSC) and its key components.
d) A description of the ways the implementation of the BSC can improve the competitive advantage(s) of your company.
e) A discussion and conclusion of the overall suitability of BSC to your selected company.
Assignment Structure
The report should include the following components:
• Assignment cover page clearly stating your name and student number (Use Holmes Template)
• An executive summary and table of contents (note executive summary must be before the table of contents)
• A brief Introduction or overview of what the report is about.
• Body of the report with sections to answer the above issues and with appropriate section headings • Conclusion
• List of References based on the Harvard referencing style
• Appendix including your supporting material and Assignment Participation Table (as below)
NOT - The report should be grounded on relevant academic literature and all references must be properly cited and included in the reference list.
To ensure that all students participate equitably in the group assignment and that students are responsible for the academic integrity of all components of the assignment, all groups need to include a table which identifies which student/students are responsible for the various sections of the assignment and include it in their report, right before the executive summary.
Assignment Participation Table
Assignment Section Student/Students
Note:
This table needs to be completed and submitted with the assignment as it is a compulsory component required before any grading is undertaken.
Marking Criteria
Marking criteria Weighting
Description of the Chosen Company 3%
Calculation of Return on Investment (Using Net Profit Divided by Total Assets) and a Discussion of the Ways to Improve ROI. 6%
Description of the BSC and its Features. 6%
Description of the Ways the Implementation of BSC Can Improve the Competitive Advantage(s) of the selected Company. 6%
Discussion on the Suitability of BSC to the Chosen Company. 3%
Report Presentation 3%
Research Quality and compliance with Harvard referencing conventions 3%
TOTAL Weight 30%
Marking Rubric
Excellent Very Good Good Satisfactory Unsatisfactory
Description of the
Chosen
Company
/Max 3 Marks An excellent
description of the
chosen company
3 Marks A very good
description of the
chosen company
2.5 Marks A good
description of the
chosen company
2 Marks An adequate description of the
chosen company
1.5 Marks A poor or incomplete
description of the chosen company
1-0 Mark
Calculation of
Return on
Investment and a
Discussion of the Ways to Improve
ROI.
/ Max 6 Marks Demonstrate an excellent calculation of Return on Investment and a discussion of the ways to improve
ROI.
6 Marks
Demonstrate a very good calculation of Return on Investment and a discussion of the ways to improve ROI.
5 Marks Demonstrate a good calculation of Return on Investment and a discussion of the ways to improve ROI.
4 Marks Demonstrate an adequate calculation of Return on Investment and a discussion of the ways to improve ROI.
3 Marks Unable to demonstrate an adequate calculation of Return on Investment and a discussion of the ways to improve ROI.
1 -2 Marks
Description of the BSC and its Features.
/ Max 6 Marks Demonstrate an excellent understanding of the description of the BSC and its features.
6 Marks
Demonstrate a very good understanding of the description of the BSC and its features.
5 Marks Demonstrate a good
understanding of the description of the BSC and its features.
4 Marks Demonstrate an adequate understanding of the description of the BSC and its features.
3 Marks Unable to demonstrate an understanding of the description of the BSC and its features.
1 -2 Marks
Ways the Implementation of BSC Improves the Competitive Advantage(s) of the Chosen Company.
/ Max 6 Marks Present an excellent discussion of the ways the implementation of BSC improves the competitive advantage(s) of the chosen company.
6 Marks
Present a very good discussion of the ways the implementation of BSC improves the competitive advantage(s) of the chosen company.
5 Marks Present a good discussion of the ways the implementation of BSC improves the competitive advantage(s) of the chosen company.
4 Marks Present a reasonable discussion of the ways the implementation of BSC improves the competitive advantage(s) of the chosen company.
3 Marks Unable to present a proper discussion of the ways the implementation of BSC improves the competitive advantage(s) of the chosen company.
1 -2 Marks
Discussion of
Suitability of
BSC to the
Chosen Company.
/Max 3 Marks Present an excellent discussion of the suitability of BSC to the chosen company.
3 Marks Present a very good discussion of the suitability of BSC to the chosen company.
2.5 Marks Present a good discussion of the suitability of BSC to the chosen company.
2 Marks Present a reasonable discussion of the suitability of BSC to the chosen company.
1.5 Marks Unable to present a proper discussion of the suitability of BSC to the chosen company.
1-0 Mark
Presentation
/Max 3 Marks Report included all elements and was very well presented. Writing flowed clearly and sections were linked very effectively.
Referencing was exemplary. English was used very effectively and was error free.
3 Marks Report included all elements and was well presented. Writing flowed clearly and sections were linked effectively. Referencing was
of a high standard. English was used effectively with very few errors present.
2.5 Marks Report included all elements and was generally presented appropriately. Writing mostly flowed well and sections were linked.
Referencing was in accordance with guidelines. English was used effectively with few errors present.
2 Marks Report included most elements and was adequately presented. Writing sometimes did not flow clearly leaving the paper
to seem disjointed in areas.
Referencing was somewhat in accordance with guidelines. Basic English was used with some errors present. 1.5 Marks Report lacked some elements and was poorly presented. Writing often did not flow clearly leaving the paper
to seem somewhat disjointed.
Referencing was not entirely in accordance with relevant guidelines. Basic English was used with errors present.
1-0 Mark
Research Quality
/Max 3 Marks An extensive amount of high quality evidence from peer reviewed journal articles and other sources was included and used effectively to support discussion.
3 Marks A broad range of quality peer reviewed journal references and other sources was included and used effectively to support discussion.
2.5 Marks An adequate range of peer reviewed journal references was included and used to support discussion.
2 Marks An adequate range of peer reviewed journal references was included and used to a basic extent to support discussion.
1.5 Marks Little or no peer reviewed journal references were included, and these were rarely used to support discussion effectively.
1-0 Mark
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