UNIT
CODE:CMA202
AssignmentTutorOnline
UNIT
NAME:COST
ACCOUNTING
Assignment One Information
Semester 1 2013
Assessment
35%
Submission
Requirements.
This
assignment may be submitted at or before Friday Study Week 10.
Assignments
are to be submitted by one of the following means;
DO
NOT LODGE BY FAX nor EMAIL nor at LECTURER’S OFFICE
KEEP
A COPY
·
The assignment must be lodged
on or before the due date indicated in the assignment details.
·
Submit your Assignment using
either a PDF or MSWord file format1 .
·
The assignment submitted must
be accompanied by a signed student declaration as provided for on
the CMA202 Assignment Cover Sheet templates (as provided on Learnline2).
·
The assignment submitted must
include the completed coversheet for this unit (as provided on Learnline),
placed at the front of the document submitted.1
(Failure to include a signed coversheet may result in your assignment lodgement
being rejected.)
·
The assignment must conform
to the requirements set out in this assignment
·
The assignment must be lodged
online via the CMA202 Learnline Assignment Lodgement link on the CMA202
Learnline site. Ensure your file is named using a file naming convention that
allows the lecturer to identify to whom it belongs. Failure to use an
acceptable file naming convention may result in your assignment lodgement being
rejected.
·
DO NOT LODGE VIA EMAILor FAX
– assignments lodged by email or fax will not be
accepted.
·
KEEP A COPY
– Ensure you have a copy of the assignment lodged. If you
have submittedassessment work electronically please make sure you have
a backup copy.
·
Assignment lodgements will be
acknowledged by the lecturer on the CDU CMA202 Learnline site within 72 hours
of receipt. It is the students responsibility to ensure that the lecturer has
received (and acknowledged receiving) the assignment.
1
Instructions for creating PDF documents
and/or combining documents of different formats are provided on the Learnline
site.
2
DO NOTuse the CDU
generic coversheet.
Semester 1, 2013 Page 1 of 27
Higher Education, Internal and External
CMA202_ASSIGN_113_CASE.DOCX
Coversheet
The
assignment should be accompanied by a standard assignment cover sheet (provided
separately on the CDU CMA202 Learnline site) and preferably be typed. The
student declaration must be signed (or acknowledged electronically3)-
failure to sign (or acknowledge electronically) the declaration may mean that
the assignment will not be accepted. DO NOT USE the generic Assignment Cover
Sheet provided by External Student Support (ESS) for the submission of hard
copy assignments by external students.
Assignment Checklist
An
assignment checklist has been provided on the CDU CMA202 Learnline site,to
assist students who wish to ensure that the various submission requirements
have been met.
Format
The
assignment may be completed manually, or with the use of an electronic
spreadsheet, word processing software or with the use of accounting software.
Marks may be deducted for illegible or partially illegible papers. If completed
using multiple file formats or manually, the documents must be combined
into one document, preferably in PDF format4.
Resubmission
As a
general rule resubmission of assessment items is NOT possible, however the
Lecturer may ask for resubmission if it is deemed appropriate. Details for such
resubmission will be made available by the Lecturer if and when the situation
occurs.
Preparation guidelines
Assignment preparation guidelines are
provided on the CDU CMA202 Learnline site.
Students are required to
comply with these requirements.
Assignment
preparation and presentation guidelines, instructions on lodgement of the
assignment and the required coversheet and declaration, are all provided with
and/or separately to this document and are available on the CMA202 CDU
Learnline site.
FAILURE
TO COMPLY WITH THESE REQUIREMENTS WILL RESULT IN YOUR ASSIGNMENT BEING REJECTED
WITH SUBSEQUENT LOSS OF MARKS.
University Plagiarism policy
Plagiarism
is the unacknowledged use of material written or produced by others or a rework
of your own material. All sources of information and ideas used in assignments
must be referenced. This applies whether the information is from a book,
journal article, the internet, or a previous essay you wrote or the assignment
of a friend. Plagiarism policy is available at:
3
The document has been designed so that
student can acknowledge the declaration by selecting an option at the signature
space.
4
Instructions for creating PDF documents
and/or combining documents of different formats are provided on the Learnline
site.
Semester 1, 2013 Page 2 of 27
Faculty
of Law, Education, Business and Arts
Higher Education, Internal and External
CMA202_ASSIGN_113_CASE.DOCX
EXTENSIONS
AND LATE LODGEMENTS
LATE
ASSIGNMENTS WILL GENERALLY NOT BE ACCEPTED UNLESS AN EXTENSION TO THE DUE DATE
HAS BEEN GRANTED BY THE HEAD OF SCHOOL.
Exceptions
will only be made where assignments are late due to special circumstances that
are supported by documentary evidence, and may be subject to a penalty of 4% of
assignment marks per day. Partially completed assignments will be accepted with
appropriate loss of marks for the incomplete portion.
Should
students foresee potential difficulties with submission of assessment items,
they should contact the lecturer immediately the difficulties come to notice,
to discuss suitable arrangements etc for the submission of those assessment
times. An Application for Assignment Extension or Special Consideration should
be completed and provided to the Head of School, School of Law and Business.
This
application form, explanation and instructions is available on the CMA202 CDU
Learnline course site or direct from
Please
note that it is now Faculty policy that all extension requests must be approved
by the Head of School. The lecturer is no longer able to personally approve
extension requests.
Leaving
a request for an extension, special assessment or special consideration until
the last moment, based on grounds that students could have reasonably been able
to foresee, may result in the application being rejected.
Semester 1, 2013 Page 3 of 27
Faculty
of Law, Education, Business and Arts
Higher Education, Internal and External
CMA202_ASSIGN_113_CASE.DOCX
REQUIRED:
Each
student will take the role of a management accounting consultant and present
your analysis and recommendations/conclusions. The paper should be written in
fluent grammatical English. It should include a bibliography of referenced
sources. Internet resources used should be acknowledged and fully referenced.
Copies of internet materials used should be submitted separately (either in
MSWord or PDF format) with the final paper. All references and sources must be
properly acknowledged. A copy of the final paper should be retained by the
author.
The
case is rich in detail and management accounting issues. Whilst all the
information provided is relevant to a greater or lesser extent, students could
focus on the Activity Based Costing System and the questions asked. For example
exhibits 2 and 3 are peripheral to the expected analysis and are provided to
provide some context. Exhibits 4, 7& 8 may be more relevant to the analysis
and exhibits 1, 5, 6 and 9 would be the most relevant overall. Student analysis
and discussion should focus on the rationale for and impact of the split-cost
accounting system, and, conclude with an open-ended discussion of the
applicability of the approach to more complex comprehensive health care
institutions and/or hospitals.
Case Study
Analysis
1.
Analyse the MEEI Case and
determine how the MEEI administrators might use the information from the
Activity Based Costing System?
Written
Report or Essay
2.
Based on your analysis of the
MEEI Case (as per requirement 1), provide a report that answers the following
questions:
a.
What problems arose with the
old per-diem costing system? How would the new Activity Based Costing System
remedy these problems? How might it affect management’s decisions in respect to
patient mix?
b.
What would be the difference
between the budgeted 1977 routine care cost of the following procedures under
the old accounting method and under the activity based costing system?
·
a cataract operation;
·
a tonsillectomy/adenoidectomy
procedure;
·
a laryngectomy and radical
neck dissection.
What
accounts for the differences? Are they significant?
Provide
a schedule of supporting calculations to support your answer. Where
appropriate, calculations should be to three decimal places.
c.
Using the hypothetical data
given by Ms. Arndt, how could a hospital using a per diem reimbursement lose
revenue and how much revenue would it lose? In comparison would MEEI lose
revenue using the Activity Based Costing System (the split-cost accounting
system)? Provide schedules of supporting calculations to support your answer.
These schedules would include a flexible budget based on Ms Arndt’s suggested
initial level of hospital activity, the standard cost and standard charge
(using the same markup used in Exhibit 5) using both the per diem method and
the split-cost (ABC) method, and as a minimum, the three data sets provided in
Exhibit 9. Whilst not specifically required, you may find it useful to provide a
graph of the outcome of each of the data sets. Where appropriate calculations
should be to three decimal places.
Research
Activity
3.
Undertake research into the
relevant literature and provide a report on your findings on how an Activity
Based Costing System might be implemented at a less specialised (i.e.
general) hospital than MEEI. What kinds of implementation problems do you
foresee and how would you avoid them?
In reporting on your findings you should;
·
Describe and discuss the
design of the Activity Based Costing System.
·
Do other less specialised
hospitals have the same design problems?
·
Include in your description
of the Activity Based Costing System;
·
a definition of the products
and the customers5 implicit in the system;
·
the criteria for choosing
cost drivers.
·
What importance or relevance
(if any) do you attach to the distinction between procedures and diagnoses?
·
What bearing does this
distinction have (if any) on the transferability of the MEEI system?
5 Hint! Consider who is actually paying the bills.
Semester 1, 2013 Page 4 of 27
Faculty
of Law, Education, Business and Arts
Higher Education, Internal and External
CMA202_ASSIGN_113_CASE.DOCX
There is no single “right†answer to
requirements 2 and 3 this case study, albeit that there are “better†solutions
than others. Students should concentrate on the “strength†of their analysis
and argument in presenting a solution. A “lesser†solution backed by strong,
logical, well researched and well-presented analysis will achieve a similar grade
to a “better†solution backed by similarly good analysis.6
The
paper should be between 2,500 and 4,000 words7.
The length of parts 2(a) to (c) is as required to answer the questions and the
length of part 3 should be between 1,500 and 2,500 words. The paper may take
the form of a report, or an essay. However the form is irrelevant provided that
the information required is provided within the limits given.
If
your report is completed using multiple file formats or manually, the
documents must be combined into one document, preferably
in PDF format8.
6
ie. It’s the strength of the analysis that
will affect the grade and not so much the solution itself.
7
The length of assignment is
an indication of the depth of analysis that is required. It does not
include appendices or calculations. The length
of the assignment is provided only a guide and need not be adhered to exactly.
The intention is thatstudents demonstrate that sufficient
analysis is undertaken, without excessive workload.
8
Instructions for creating PDF documents
and/or combining documents of different formats are provided on the Learnline
site.
Semester 1, 2013 Page 5 of 27
Faculty
of Law, Education, Business and Arts
Higher Education, Internal and External
CMA202_ASSIGN_113_CASE.DOCX
FEASIBLE METHODOLOGY9 IN ANSWERING CASE STUDY
1.
Read the case study and the
assignment questions carefully and answer only the questions asked.
2.
Identify the relevant
Management Accounting issues to be addressed in the case study.
3.
Identify the relevant facts.
4.
Relate the relevant facts to
the Management Accounting issues identified (ie. for each relevant fact, answer
the question “So What?”).
5.
Summarise, form an opinion
and/or suggest possible solutions based on your findings related to the
relevant facts and issues.
6.
Acknowledge all sources
accurately and completely.
The paper should be properly referenced using
a accepted reference technique10
accompanied by an appropriate11
bibliography and literature review.
7.
It is important to note that
more or excessive work than required is not necessarily seen as better. In many
cases, work exceeding the required length will be penalised. Another point to
note is that most assignments require you to argue a point of view or to
demonstrate how you think about an issue; to, in other words, test your ability
to analyse, diagnose, recommend and implement decisions. Many students confuse
thinking and writing with collecting descriptive material. Descriptive material
is important and indeed essential in most cases; it should be limited however
to what is necessary and be in proportion to the other requirements of arguing
and thinking. Too much descriptiv
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