ACCOUNTING ASSIGNMENT

ACCOUNTING ASSIGNMENT

Title:  Management accounting: Performing technical calculations to support certain business decisions, namely to calculate and interpret the management accounting information resulting from cost-volume-profit.Engaging with a business case. A reflective and theoretical exercise

Project instructions:

This assignment has three components (Part A, Part B and Part C):

1. a) Performing technical calculations to support certain business decisions, namely to calculate and interpret the management accounting information resulting from cost-volume-profit (CVP) analysis. This part is weighted 30%.
2. b) Engaging with a business case: understanding the implications of management accounting information given the context of the case and suggesting a possible solution to a business problem. This part is weighted 40%.
3. c) A reflective and theoretical exercise: Moving beyond the case analysis, linking the practical aspects of management accounting covered in this module to businesses operating in the services sector, such as hotels, consultancy or banking. This part is weighted 30%.

Required (Part A):

1. Identify variable and fixed costs and provide the reasons why they are variable or fixed. (15 marks) ii. Calculate the break even point(s) in number of guests. (15 marks)

Required (Part B):

1. Please evaluate the implications of your calculations (in part A), for the profitability of the holiday resort (10 marks). What would be your recommendations for management to improve the profitability of the resort? (15 marks) ii. The holiday resort website shows different prices depending on the seasons. Explain the possible reasons for this variability. (10 marks) iii. To what extent can the holiday resort manager slash the price during the low season when the occupancy is very low? (5 marks)

Required (Part C):

How does the development of the service sector raise new challenges for management accounting whose principles and practices largely refer to the paradigm of manufacturing? Your discussion should integrate the findings of at least 5 academic papers that have been published on this topic. (30 marks)

Additional requirements:         Number of pages: 4  Number of sources: 7

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