ACT570: ADVANCED COST ACCOUNTING

Credit Hours: 3 Contact Hours: This is a 3-credit course, offered in accelerated format. This means that 16 weeks of material is

covered in 8 weeks. The exact number of hours per week that you can expect to spend on each course will vary based upon the weekly coursework, as well as your study style and preferences. You should plan to spend 14-20 hours per week in each course reading material, interacting on the discussion boards, writing papers, completing projects, and doing research.

COURSE DESCRIPTION AND OUTCOMES

Course Description: This course incorporates and applies theoretical concepts introduced in Cost Accounting to strategic planning and profitability reporting. Emphasis is directed toward optimal cost allocation as well as toward strategic reporting models such as the balanced scorecard, customer profitability analyses, and capital budgeting in industrial and service firms. Students will gain proficiency in analysis, application, and reporting of advanced support systems for management decision making. Topics include pricing decisions, quality costs, capital budgeting, and inventory management.

Course Overview:

This course will expand upon prior foundational knowledge of Cost Accounting in both breadth and depth. Topics such as pricing and profitability, capital budgeting techniques, construction of a balanced scorecard, analysis of management control systems and behavioral issues, and evaluation of costs and benefits of quality operations issues will be presented. Using real-world company accounting scenarios, students will apply advanced planning, evaluation, and decision-making analysis to Discussion Board and Critical Thinking assignments. Students also will create a Portfolio Project based on metrics and scorecards for a publicly-held corporation. Recommended Prior Course: ACT460

Course Learning Outcomes:

1. Prepare advanced cost accounting analyses, which support decision making for pricing and profitability, inventory control, and strategic planning.

2. Apply capital budgeting techniques to decision making using several techniques including net present value, internal rate of return, and payback and other methods.

3. Construct a balanced scorecard for a company, customizing measures of performance that are most relevant to its operations.

4. Analyze different management control systems and behavioral issues, which emerge in the implementation of various compensation structures.

5. Evaluate the costs and benefits of quality operations issues in order to provide informative and actionable internal reporting to management.

PARTICIPATION & ATTENDANCE SAMPLE

Prompt and consistent attendance in your online courses is essential for your success at CSU-Global Campus. Failure to verify your attendance within the first 7 days of this course may result in your withdrawal. If for some reason you would like to drop a course, please contact your advisor.

Online classes have deadlines, assignments, and participation requirements just like on-campus classes. Budget your time carefully and keep an open line of communication with your instructor. If you are having technical problems, problems with your assignments, or other problems that are impeding your progress, let your instructor know as soon as possible.

COURSE MATERIALS

Textbook Information is located in the CSU-Global Booklist on the Student Portal.

COURSE SCHEDULE

Due Dates

The Academic Week at CSU-Global begins on Monday and ends the following Sunday.

• Discussion Boards: The original post must be completed by Thursday at 11:59 p.m. MT and Peer Responses posted by Sunday 11:59 p.m. MT. Late posts may not be awarded points.

• Opening Exercises: Take the opening exercise before reading each week’s content to see which areas you will need to focus on. You may take these exercises as many times as you need. The opening exercises will not affect your final grade.

• Mastery Exercises: Students may access and retake mastery exercises through the last day of class until they achieve the scores they desire.

• Critical Thinking: Assignments are due Sunday at 11:59 p.m. MT.

WEEKLY READING AND ASSIGNMENT DETAILS

Module 1 Readings

• Chapters 13 & 14 in Cost Accounting: A Managerial Emphasis • Chapter 13: Pricing Decisions and Cost Management (PDF) • Chapter 14: Cost Allocation, Customer Profitability Analysis, and Sales-Variance Analysis (PDF) • Gerstein, M., & Friedman, H. H. (2015). Smart pricing strategies for the Internet Age: A primer.

Journal of Accounting & Finance (2158-3625), 15(2), 25-36. • Kumar, V., Anand, A., & Song, H. (2017). Future of retailer profitability: An organizing framework.

Journal of Retailing, 93(1) 96-119. • Ray, K., & Gramlich, J. (2016). Reconciling full-cost and marginal-cost pricing. Journal of

Management Accounting Research, 28(1), 27-37. doi:10.2308/jmar-51285.

Discussion (25 points) Critical Thinking: (75 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Option #1: Albany Manufacturing Company SAMPLE

Management has decided to reduce direct material and ordering costs by purchasing sub-assembled components and not individual parts. Using the attached Excel file, you must do the following.

• Reduce the direct labor from 3.00 to 2.65 hours per unit, and the budget cost per unit from $30.00 to $28.00 per hour. Reduce receiving and shipping and ordering costs.

• Reduce units from 100 to 90. • Reduce testing, labor, and energy to complete this step. • Reduce the cost per unit from $2.00 to $1.75. • Develop new rework procedures to reduce these procedure costs. • Reduce direct costs from $20.00 to $18.00 per unit.

Requirements:

1) Complete the Manufacturing Product A schedule. 2) Prepare the Year 1 Budget Costs for Product A schedule.

Follow the instructions on the Data tab of the worksheet. (The Albany Manufacturing Excel File is linked in your assignment in the module.) Show all calculations within the cells of the Excel spreadsheet. This means that you must use formulas and links so that your thought process can be examined. You must also include a detailed explanation of each journal entry that you make or do not make on each date to convey your thought process. There should be no hard coding of solutions. Review the grading rubric to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment. Submit your downloaded and completed Excel file (with your name added to the file name) to the CT Assignment dropbox for Module 1. Option #2: Perfect Floor Corporation Perfect Floor Corporation manufactures imitation wood vinyl floors. Actual 20X7 forecasted production was for 800,000 rolls. Actual rolls were 820,000 rolls. Requirements: 1) Compute the sales-mix variance and the sales-quantity variance by type of vinyl flooring and in total. 2) Compute the market-share variance and the market-size variance. 3) What insights do the variances calculated in Requirements 1 and 2 provide about Perfect Floor Corporation's performance in Year 1? Follow the instructions on the Data tab of the worksheet. (The Perfect Floor Corporation Excel File is linked in your assignment in the module.) Show all calculations within the cells of the Excel spreadsheet. This means that you must use formulas and links so that your thought process can be examined. You must also include a detailed explanation of each journal entry that you make or do not make on each date to convey your thought process. There should be no hard coding of solutions. SAMPLE

Review the grading rubric to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment. Submit your downloaded and completed Excel file (with your name added to the file name) to the CT Assignment dropbox for Module 1.

PORTFOLIO PROJECT REMINDER

Be sure to review the Portfolio Project description and grading rubric in the Module 8 folder for details.

Module 2 Readings • Chapter 15 in Cost Accounting: A Managerial Emphasis • Chapter 15: Allocation of Support Department Costs, Common Costs, and Revenues (PDF) • Mercier, G., & Naro, G. (2014). Costing hospital surgery services: The method matters. Plos ONE,

9(5), 1-7. doi:10.1371/journal.pone.0097290. • Togo, D. (2013). Reciprocal cost allocations for many support departments using spreadsheet

matrix functions. Journal of Accounting & Finance (2158-3625), 13(4), 55-59. Discussion (25 points) Critical Thinking: (75 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Option #1: Mike’s Services Corporation Mike’s Services Corporation provides flavoring agents to the food industry. It has two support departments -- Engineering and Materials Management -- and two Operating departments--Machining and Assembly. Requirements: 1) Compute the single-rate method. 2) Compute the dual-rate method. 3) Compute the supply of capacity method. Follow the instructions on the Data tab of the worksheet. (The Mike’s Services Corporation Excel File Is linked in the assignment in the module.) Show all calculations within the cells of the Excel spreadsheet. This means that you must use formulas and links so that your thought process can be examined. You must also include a detailed explanation of each journal entry that you make or do not make on each date to convey your thought process. There should be no hard coding of solutions. Review the grading rubric to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment. Submit your downloaded and completed Excel file (with your name added to the file name) to the CT Assignment dropbox for Module 2. Option #2: LOGI Corporation SAMPLE

LOGI Corporation provides floor cleaning equipment for the small- to medium-sized commercial flooring marketplace. LOGI’s two Support departments are Engineering and Materials Management, and its two Operating departments are Machining and Assembly. Requirements: 1) Complete the Data Information schedule. 2) Compute the single-rate method. 3) Compute the step-down method. Follow the instructions on the Data tab of the worksheet. (The LOGI Corporation Excel File is linked in the assignment in the module.) Show all calculations within the cells of the Excel spreadsheet. This means that you must use formulas and links so that your thought process can be examined. You must also include a detailed explanation of each journal entry that you make or do not make on each date to convey your thought process. There should be no hard coding of solutions. Review the grading rubric to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment. Submit your downloaded and completed Excel file (with your name added to the file name) to the CT Assignment dropbox for Module 2.

Module 3 Readings

• Chapter 16 in Cost Accounting: A Managerial Emphasis • Chapter 16: Cost Allocation: Joint Products and Byproducts (PDF) • Cruitt, J. W. (2014). How NFPs should allocate joint costs. Journal of Accountancy, 218(4), 1-7. • Tailor, A. R., Solanki, B. C., Padariya, N. J., Patel, P. V., & Thanki, S. J. (2017). Implementation of

material flow cost accounting (MFCA) in manufacturing SME: A case study. Productivity, 58(1), 53-63.

Discussion (25 points) Critical Thinking: (75 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Option #1: Wisconsin Milk and Ice Cream Manufacturing Wisconsin Milk and Ice Cream Manufacturing operates a single plant in Sun Prairie, Wisconsin. It manufactures milk and ice cream for retail and private label marketers in the Midwest. Requirements: 1) Compute the net realizable value method. 2) Complete the Product Line Income statement using the NRV for June 2017. Follow the instructions on the Data tab of the worksheet. (The Wisconsin Milk and Ice Cream Manufacturing Excel file is linked in the assignment in the module.) SAMPLE

Show all calculations within the cells of the Excel spreadsheet. This means that you must use formulas and links so that your thought process can be examined. You must also include a detailed explanation of each journal entry that you make or do not make on each date to convey your thought process. There should be no hard coding of solutions. Review the grading rubric to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment. Submit your downloaded and completed Excel file (with your name added to the file name) to the CT Assignment dropbox for Module 3. Option #2: Accounting for Byproducts Pyramid Printing Company is a printer of magazines and retail inserts. In addition, there are two joint products (food wrapping and book covers) and one byproduct (shipping box inserts) that originate from the trimmings of Pyramid’s paper rolls in production. The food wrapping and book covers are the same size. The shipping box inserts are sold to online retailers for shipping books. All joint and byproducts are sold as sustainable alternatives to other recycling opportunities. Pyramid’s cost information by process is as follows:

Pyramid Printing Company Products

Pounds of production Cost

Magazines 500,000 $1,750,000 Retail inserts 400,000 1,500,000 Food wrapping 100,000 1,000,000 Book covers 200,000 1,800,000 Shipping box inserts (byproduct) 30,000 50,000 The shipping box inserts can be sold for $1,000,000 to online retailers. Requirements:

1. Determine the cost of food wrapping and book covers if the sales method is used for shipping box inserts.

2. Determine the cost of food wrapping and book covers if the production method is used for shipping box inserts.

3. Which method do you suggest is best for Pyramid? Your paper should:

• Be 2-3 pages in length, including calculations. • Be formatted according the CSU-Global Guide to Writing and APA.

Review the grading rubric to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment. Submit your completed file (with your name added to the file name) to the CT Assignment dropbox for Module 3.

Module 4 Readings

SAMPLE

• Chapter 18 in Cost Accounting: A Managerial Emphasis • Chapter 18: Spoilage, Rework, and Scrap (PDF) • Brabete, V., Drăgan, C., & Stăiculescu, O. (2014). Accounting treatments related to the economic

operations generated by the quality cost management. Young Economists Journal / Revista Tinerilor Economisti, 11(22), 49-59.

• Chiu, S. W., Chen, S., Chang, C., & Chiu, Y. P. (2016). Optimization of a multi–product intra-supply chain system with failure in rework. Plos ONE, 11(12), 1-17. doi:10.1371/journal.pone.0167511.

Discussion (25 points) Critical Thinking: (75 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Option #1: DPC and Weighted Average Method

DPC manufactures medical testing strips in a continuous process environment. Direct materials are added at the beginning of the process. Conversion costs are added throughout the manufacturing process. The manufacturer has a computer-aided quality control step that rejects 1.5% of the production for defects. Requirements: 1) Compute the numbers for normal and abnormal spoilage. 2) Compute the equivalent units. 3) Compute the cost per unit completed and transferred out of the process. 4) Summarize the total costs to account for, compute the cost per equivalent units, and assign costs. Follow the instructions on the Data tab of the worksheet. (The DPC and Weighted Average Method Excel File is linke in the assignment in the module.) Show all calculations within the cells of the Excel spreadsheet. This means that yo must use formulas and links so that your thought process can be examined. You must also include a detailed explanation of each journal entry that you make or do not make on each date to convey your thought process. Ther should be no hard coding of solutions. Review the grading rubric to understand how you will be graded on this assignment. Reach out to your instructor if y have questions about the assignment. Submit your downloaded and completed Excel file (with your name added to the file name) to the CT Assignment dropbox for Module 4.

Option #2: Alpha Manufacturing Alpha Manufacturing operates a single plant in Ft. Myers, Florida. Alpha manufactures office equipment for communication (i.e., routers). The routers are marketed in the commercial marketplace in the United States and overseas. Alpha uses a standard costing system. The company has a high-quality control program where 2% of all production is defective. This defective production can be normal and abnormal in spoilage. Requirements:

SAMPLE

1) Compute the physical and equivalent units. 2) Summarize the total costs to account for, compute the cost per equivalent units, and assign costs. Follow the instructions on the Data tab of the worksheet. (The Alpha Manufacturing Excel File is linked in the assignment in the module.) Show all calculations within the cells of the Excel spreadsheet. This means that you must use formulas and links so that your thought process can be examined. You must also include a detailed explanation of each journal entry that you make or do not make on each date to convey your thought process. There should be no hard coding of solutions. Review the grading rubric to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment. Submit your downloaded and completed Excel file (with your name added to the file name) to the CT Assignment dropbox for Module 4. Portfolio Milestone (10 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Option #1: Select Company to Develop the Balanced Scorecard Select the company for which you will develop a Balanced Scorecard. Conduct some research on the background of the company and ensure that you will be able to find enough information to complete the project. Submit the name of the company and a summary of your research to your instructor in a one-page Word document. Option #2: Select Company to Develop the Balanced Scorecard Select the company for which you will develop a Balanced Scorecard. Conduct some research on the background of the company and ensure that you will be able to find enough information to complete the project. Submit the name of the company and a summary of your research to your instructor in a one-page Word document.

Module 5 Readings

• Chapter 19 in Cost Accounting: A Managerial Emphasis • Chapter 19: Balanced Scorecard (PDF) • de Barros, O. E., & de Araújo Wanderley, C. (2016). Adaptation of the balanced scorecard: Case

study in a fuel distribution company. Revista Contabilidade & Finanças - USP, 27(72), 320-333. doi:10.1590/1808-057x201602200.

• Mihaela, H. (2017). Drivers of firm performance: Exploring quantitative and qualitative approaches. Studies in Business & Economics, 12(1), 79-84. doi:10.1515/sbe-2017-0006

Discussion (25 points) Critical Thinking: (75 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Option #1: Free Manufacturing Company Free Manufacturing Company (FMC) is based in San Diego, California. FMC wants to determine the cost of quality for the products it manufactures. SAMPLE

Requirements: 1) Identify the indirect costs of quality associated with each cost-allocation base. 2) Compute the rate per unit of each cost-allocation base. 3) Compute the indirect costs of quality allocated to the product. 4) Compute the total costs of quality by adding all direct and indirect costs of quality assigned to the products. 5) Compute the opportunity cost analysis. Follow the instructions on the Data tab of the worksheet. (The Free Manufacturing Company Excel File is linked in the assignment in the module.) Show all calculations within the cells of the Excel spreadsheet. This means that you must use formulas and links so that your thought process can be examined. You must also include a detailed explanation of each journal entry that you make or do not make on each date to convey your thought process. There should be no hard coding of solutions. Review the grading rubric to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment. Submit your downloaded and completed Excel file (with your name added to the file name) to the CT Assignment dropbox for Module 5. Option #2: Fast Transportation Company Fast Transportation Company is contemplating purchasing new customer-tracking equipment costing $180,000 per year.

Requirements: 1) Calculate additional annual revenues from on-time performance. 2) Calculate the additional contribution margin from additional revenues. 3) Calculate the decrease in variable costs for packaging lost. 4) Calculate the total benefits or costs for the project. 5) Describe your insights regarding the contribution margin and the investment in the additional equipment.

Follow the instructions on the Data tab of the worksheet. (The Fast Transportation Company Excel File is linked in the assignment in the module.) Show all calculations within the cells of the Excel spreadsheet. This means that you must use formulas and links so that your thought process can be examined. You must also include a detailed explanation of each journal entry that you make or do not make on each date to convey your thought process. There should be no hard coding of solutions. Review the grading rubric to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment. Submit your downloaded and completed Excel file (with your name added to the file name) to the CT Assignment dropbox for Module 5.

Module 6 SAMPLE

Readings

• Chapter 20 in Cost Accounting: A Managerial Emphasis • Chapter 20: Inventory Management, Just-in-Time, and Simplified Costing Methods (PDF) • Arora, V., & Soral, G. (2017). Conceptual issues in lean accounting: A review. IUP Journal of

Accounting Research & Audit Practices, 16(3), 54-63. • Vijay, S., & Sadikot, A. (2016). Implementation of just-in-time for inventory management at Kazi

Industries, Pune. DAWN: Journal for Contemporary Research in Management, 3(1), 56-65.

Discussion (25 points) Critical Thinking: (75 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Option #1: Advanced Manufacturing Corporation Advanced Manufacturing Corporation wants to be a Just-in-Time (JIT) manufacturing location. Currently, it uses Economic Production Quantity and Material Requirements Planning for inventory orders. Advanced Manufacturing wants to look at the benefits and costs associated with implementing a JIT purchasing environment. Requirements: 1) Calculate the relevant costs of current purchasing and JIT purchasing for Product A. 2) Provide management insight into the conclusions. Follow the instructions on the Data tab of the worksheet. (The Advanced Manufacturing Corporation Excel File is linked in the assignment in the module.) Show all calculations within the cells of the Excel spreadsheet. This means that you must use formulas and links so that your thought process can be examined. You must also include a detailed explanation of each journal entry that you make or do not make on each date to convey your thought process. There should be no hard coding of solutions. Review the grading rubric to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment. Submit your downloaded and completed Excel file (with your name added to the file name) to the CT Assignment dropbox for Module 6. Option #2: Equine Manufacturing Equine Manufacturing provides commercial trailers for the horse hauling marketplace. It manufactures single, double, 4x, and 8x horse trailers. The single and double trailers are produced using the same manufacturing steps and reflect a difference of one additional horse. The single and double trailers require a V-8 heavy duty pickup. The 4x and 8x are industrial trailers for large numbers of horses. A commercial CDL tractor vehicle is required to move the large trailers. Using Lean Accounting principles, Equine’s owners want to calculate the value-stream operating costs and operation income for medium-sized and very large trailers. Requirements: SAMPLE

1) Calculate the value-stream operating costs and operation income for medium-sized and very large trailers. 2) Provide management insight into the strengths and weaknesses of lean accounting versus traditional product costings. 3) What might be the criticism of lean accounting as it relates to GAAP valuation of inventory? Follow the instructions on the Data tab of the worksheet. (The Equine Manufacturing Excel File is linked in the assignment in the module.) Show all calculations within the cells of the Excel spreadsheet. This means that you must use formulas and links so that your thought process can be examined. You must also include a detailed explanation of each journal entry that you make or do not make on each date to convey your thought process. There should be no hard coding of solutions. Review the grading rubric to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment. Submit your downloaded and completed Excel file (with your name added to the file name) to the CT Assignment dropbox for Module 6.

Module 7 • Chapter 21 in Cost Accounting: A Managerial Emphasis • Chapter 21: Capital Budgeting and Cost Analysis (PDF) • Gupta, D., & Pradhan, B. B. (2017). Capital budgeting decisions in India: Manufacturing sector versus

non-manufacturing sector. IUP Journal of Applied Finance, 23(1), 69-93.

Module 8 Readings

• Chapters 22 & 23 in Cost Accounting: A Managerial Emphasis • Chapter 22: Management-Control Systems, Transfer Pricing, and Multinational Considerations (PDF) • Chapter 23: Performance Measurement, Compensation, and Multinational Considerations (PDF) • Bouwens, J., & Steens, B. (2016). Full-cost transfer pricing and cost management. Journal of

Management Accounting Research, 28(3), 63-81. doi:10.2308/jmar-51390. • Herremans, I. M., & Nazari, J. A. (2016). Sustainability reporting driving forces and management

control systems. Journal of Management Accounting Research, 28(2), 103-124. doi:10.2308/jmar-51470.

Discussion (25 points) Portfolio Project (340 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Portfolio Option #1: Comprehensive Balanced Scorecard – Presentation Select a publicly held manufacturing company. For this company, complete a balanced scorecard that includes metrics from each module of this course. Specifically, include the following in your balanced scorecard: SAMPLE

1. Pricing Decisions and Customer Profitability: Select a gross margin percentage for your company and a pricing strategy. Justify your strategy.

2. Support Department Cost Allocation: Select two departments that require tracking and present the target costs for those departments as a percentage of sales in total. Provide your selected percentage and rationale.

3. Allocation of Joint Products and Byproducts: Indicate a potential byproduct that is realizable from your company’s operations. Express the total cost of the byproduct as a percentage of sales. Justify your selection.

4. Spoilage, Rework, and Scrap: Indicate the expected percentage level of spoilage and rework as a percentage of sales. Justify your answer.

5. Quality Analysis: Develop a target of quality acceptance that is justified based on Requirement 4. Justify your answer.

6. Balanced Scorecard: Select a learning and growth metric of your choice for the scorecard. Justify your selection.

7. Inventory Management: Presume you will implement Just-in-Time. Project the decrease in percentage of inventory investment that will be realized. Justify your answer.

8. Management Control Systems and Performance Measurement: Include two of the following management performance metrics: return on investment, residual income, and economic value added. Justify your selections.

• Present your scorecard in a supporting table. Include an executive summary of one page and

your justification for each response to the requirements listed above. Include an operational approach that represents a primary initiative to achieving the expected level of performance.

Your presentation should meet the following requirements:

• Create 10-15 PowerPoint presentation slides, including supporting tables with slide notes. • Integrate concepts, terms, and theories from the readings and module content. • Cite at least three sources for this assignment, outside of the course textbook. Two of these

sources must come from academic journals. The CSU-Global Library is a great place to find resources.

• Format your submission according to CSU-Global Guide to Writing and APA. • If you need assistance with your writing style, start with the links under the Research Help and

Writing Help tabs on the CSU-Global Library’s homepage. Review the Portfolio Project grading rubric in Module 8 for full details on how you will be graded on this assignment. Portfolio Option #2: Comprehensive Balanced Scorecard – Paper Select a publicly held manufacturing company. For this company, complete a balanced scorecard that includes metrics from each module of this course. Specifically, include the following in your balanced scorecard:

1. Pricing Decisions and Customer profitability: Select a gross margin percentage for your company and a pricing strategy. Justify your strategy.

2. Support Department Cost Allocation: Select two departments that require tracking and present the target costs for those departments as a percentage of sales in total. Provide your selected percentage and rationale. SAMPLE

3. Allocation of Joint Products and Byproducts: Indicate a potential byproduct that is realizable from your company’s operations. Express the total cost of the byproduct as a percentage of sales. Justify your selection.

4. Spoilage, Rework, and Scrap: Indicate the expected percentage level of spoilage and rework as a percentage of sales. Justify your answer.

5. Quality Analysis: Develop a target of quality acceptance that is justified based on Requirement 4. Justify your answer.

6. Balanced Scorecard: Select a learning and growth metric of your choice for the scorecard. Justify your selection.

7. Inventory Management: Presume you will implement Just-in-Time. Project the decrease in percentage of inventory investment that will be realized. Justify your answer.

8. Management Control Systems and Performance Measurement: Include two of the following management performance metrics: return on investment, residual income, and economic value added. Justify your selections.

• Present your scorecard in a supporting table. Include an executive summary of one page and

your justification for each response to the requirements listed above. Include an operational approach that represents a primary initiative to achieving the expected level of performance.

Your paper should meet the following requirements:

• Your paper should be 8-10 pages in length, not counting the required title and reference pages. • Integrate concepts, terms, and theories from the readings and module content. • Cite at least three sources for this assignment, outside of the course textbook. Two of these

sources must come from academic journals. The CSU-Global Library is a great place to find resources.

• Format your paper according to CSU-Global Guide to Writing and APA. • If you need assistance with your writing style, start with the links under the Research Help and

Writing Help tabs on the CSU-Global Library’s homepage. Review the Portfolio Project grading rubric in Module 8 for full details on how you will be graded on this assignment.

Grading Scale

A 95.0 – 100

A- 90.0 – 94.9

B+ 86.7 – 89.9

B 83.3 – 86.6

B- 80.0 – 83.2 SAMPLE

COURSE POLICIES

Course Grading

20% Discussion Participation

45% Critical Thinking Assignments 35% Final Portfolio Project 0% Live Classroom

C+ 75.0 – 79.9

C 70.0 – 74.9

D 60.0 – 69.9

F 59.9 or below

SAMPLE

IN-CLASSROOM POLICIES

For information on late work and incomplete grade policies, please refer to our In-Classroom Student Policies and Guidelines or the Academic Catalog for comprehensive documentation of CSU-Global institutional policies.

Academic Integrity Students must assume responsibility for maintaining honesty in all work submitted for credit and in any other work designated by the instructor of the course. Academic dishonesty includes cheating, fabrication, facilitating academic dishonesty, plagiarism, reusing /re-purposing your own work (see CSU-Global Guide to Writing and APA Requirements for percentage of repurposed work that can be used in an assignment), unauthorized possession of academic materials, and unauthorized collaboration. The CSU-Global Library provides information on how students can avoid plagiarism by understanding what it is and how to use the Library and Internet resources. Citing Sources with APA Style All students are expected to follow the CSU-Global Guide to Writing and APA Requirements when citing in APA (based on the APA Style Manual, 6th edition) for all assignments. For details on CSU-Global APA style, please review the APA resources within the CSU-Global Library under the “APA Guide & Resources” link. A link to this document should also be provided within most assignment descriptions in your course. Disability Services Statement CSU–Global is committed to providing reasonable accommodations for all persons with disabilities. Any student with a documented disability requesting academic accommodations should contact the Disability Resource Coordinator at 720-279-0650 and/or email ada@CSUGlobal.edu for additional information to coordinate reasonable accommodations for students with documented disabilities. Netiquette Respect the diversity of opinions among the instructor and classmates and engage with them in a courteous, respectful, and professional manner. All posts and classroom communication must be conducted in accordance with the student code of conduct. Think before you push the Send button. Did you say just what you meant? How will the person on the other end read the words? Maintain an environment free of harassment, stalking, threats, abuse, insults or humiliation toward the instructor and classmates. This includes, but is not limited to, demeaning written or oral comments of an ethnic, religious, age, disability, sexist (or sexual orientation), or racist nature; and the unwanted sexual advances or intimidations by email, or on discussion boards and other postings within or connected to the online classroom. If you have concerns about something that has been said, please let your instructor know.

SAMPLE