Assessment Schedule 2012 Accounting: Explain and prepare information for management decision making (90505)
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1 NEA Lvl 3 Accounting (90505) 2012 pag 1 of 7 Assssmnt Schdul 2012 Accounting: Explain and prpar information for managmnt dcision making (90505) Evidnc Statmnt ods usd ritrion On xplain information for dcision making ritrion Two financial information corrctly calculatd V ritrion Thr valuat information for rcommndations (f financial information; n non-financial information) Qustion Evidnc od ONE (a) (i) SP V = = 1.60 pr coff (ii) F M = = coffs $4.00 Dollars of sals to brak-vn = $ Award 1 for answr of coffs Allow follow through from Qustion 1 (a) (i) (b) (F + Profit) M = ( ) ( ) = = Allow follow through from Qustion 1 (a) (i) Numbr of coffs rquird to achiv profit targt: (c) Th contribution margin is th amount lft ovr from ach sal aftr variabl costs hav bn accountd for. Th largr th contribution margin, th asir it will b for Eat! to pay for its fixd costs and achiv profit targts. For Eat!, coff has a contribution margin of $4.00 (slling pric) lss $2.40 (variabl costs), which lavs $1.60 availabl to pay fixd costs and profit targts. Award on for xplaining importanc contribution margin, must rfr to sals i.. covrs fixd costs thn profit onc fixd costs hav bn mt Award a scond for linking th xplanation to data for Eat!.g $1.60 (d) Th margin of safty shows Eat! Managmnt th diffrnc btwn th currnt sals volum and th brak-vn sals volum. A margin of safty of (25%) shows that currnt sals ar blow th brak-vn lvl. At this lvl of sals, Eat! is not making a profit on sal of coff. Instad of th coffs ndd to b sold to covr costs, Eat! is slling only coffs pr annum. Award on for xplaining that coff sals ar blow brak-vn. Award a scond for linking th xplanation to Eat! making a loss.
2 NEA Lvl 3 Accounting (90505) 2012 pag 2 of 7 Qustion Evidnc od TWO (a) Eat! Schdul of Estimatd ash Rcipts for th two months nding 31 Dcmbr 2012 Novmbr (26 days opn) Dcmbr (26 days opn) Lunch Dinnr asual croissant and coff Total stimatd rcipts
3 NEA Lvl 3 Accounting (90505) 2012 pag 3 of 7 Qustion Evidnc od TWO (b) Eat! ash Budgt for th two months nding 31 Dcmbr 2012 Novmbr Dcmbr Estimatd rcipts Total stimatd rcipts (as calculatd in (a) Loan f Total stimatd rcipts Estimatd paymnts Food Labour Othr xpnss (including gas for cooking) Intrst on loan Drawings ost of upgrad Total stimatd paymnts Nt surplus / dficit of cash (8 840) (1 359) Opning bank balanc (6 290) losing bank balanc (6 290) (7 649) p # corrct amount p corrct procss # cash budgt is corrct
4 NEA Lvl 3 Accounting (90505) 2012 pag 4 of 7 Qustion Evidnc od TWO (c) Gas for cooking is a smi-variabl cost bcaus th gas has a fixd cost and a variabl cost componnt. Fixd costs rmain constant rgardlss of th numbr of customrs srvd. Variabl costs chang in proportion to a chang in volum or output. Gas usd to powr th cooking stovs will b a variabl cost as th stovs will only b on whn thy ar rquird to cook for customrs. Th mor customrs at Eat!, th mor gas will b rquird. 1 st for idntifying smi-variabl costs hav a fixd and a variabl componnt AND xplaining how ithr componnt changs as output / mals / customrs changs 2 nd for xplaining th scond cost componnt linking to output. (d) Blow ar som xampls of mattrs that could b discussd. Allow follow-through from any calculations. Rasons must b supportd by figurs whr applicabl for Vf. Argumnt must b consistnt throughout candidat vidnc, i if th option chosn is to go ahad with upgrad, argumnt must b FOR upgrad. Financial For (for xampl) potntial rduction in costs if staff is abl to us nw quipmnt to work mor fficintly. This will incras profit and rturn to th ownr(s) of Eat! Against (for xampl) th upgrad may xcd th stimatd $ bcaus of unforsn / unxpctd costs in complting th rnovation. This will b a drain on cash flow if it s not abl to b financd by an additional loan or ovrdraft. growth in sals may not happn immdiatly, or at all. Th nw upgrad or intrior dcoration may put old rgulars off and it may tak som tim bfor nw customrs gt to har of th nw, trndir plac. This will ngativly impact on profitability. Non-financial For (for xampl) th upgrad may crat a nw markt for Eat! whn th caf bcoms trndy / popular for th young profssionals working in th city who may b willing to spnd mor mony and at out mor rgularly. Thr would b potntial to grow th businss. Against (for xampl) th upgrad will probably still affct currnt ability of Eat! to trad, vn though managmnt dosn t think it will. Rgular customrs may go lswhr in th mantim to avoid any possibl dlays in th ability of Eat! to satisfy thir ordrs whil th upgrad happns. Vf Vn
5 NEA Lvl 3 Accounting (90505) 2012 pag 5 of 7 Qustion Evidnc od THREE (a) Exampls of possibl suggstions includ: to dtrmin if thr is a dmand from customrs with dogs to bring thir dogs with thm whn thy go out to th café th managmnt of Eat! could hir a markting firm to conduct a qustionnair with xisting clints and potntial locals as to how many of thm own small dogs, and would thy b likly to bring thm to th rstaurant? If not, would thy b put off by othrs doing so? This information could b usd to dtrmin th likly impact on th markt currntly srvd by th rstaurant th chf would hav to rsarch rcips othr than th Oaty Dog Trats that could b usd to srv dogs, and how this food would b stord in th kitchn. This would b important, as managmnt would not want th srving of a K9 Mnu to caus problms and intrfr with providing a top-rat lunch and dinnr mnu to th paying customrs. For vidnc must includ an xampl of NON-FINANIAL information. (b) Exampls of possibl suggstions includ: th chf at Eat! would nd to includ ingrdints for th Oaty Dog Trats in his raw matrials budgt th chf at Eat! would nd to nsur that raw matrials wr purchasd at th corrct tim and quantitis on hand to guarant mting th nd of th dogs th chf at Eat! would nd to produc a production schdul in units of product, dtailing what would nd to b prpard and whn. It would sm likly that Oaty Dog Trats could b prpard bforhand and stord in air-tight containrs until rquird th chf at Eat! would nd to provid a dtaild schdul of ingrdints, quantitis, costs and tim to crat th K9 Mnu, to nabl managmnt to mak pricing dcisions, so that th introduction of th K9 Mnu could b profitabl. For vidnc must includ both appropriat production dcisions mad by th chf AND must clarly link this to th K9 Mnu budgt th chf would b rsponsibl for prparing (i production), and not othr budgt aras, g apital xpnditur, Sals, Prsonnl.
6 NEA Lvl 3 Accounting (90505) 2012 pag 6 of 7 Qustion Evidnc od THREE (c) Blow ar xampls of mattrs that could b discussd. Allow follow-through from any calculations. Rasons must b supportd by figurs whr applicabl for Vf. Th argumnt must b consistnt throughout candidat vidnc, i if th option chosn is to go ahad with th K9 mnu, th argumnt must b FOR th K9 mnu. Financial For (for xampl) Eat! currntly slls blow brak-vn quantity of coffs basd on a ngativ margin of safty. Th introduction of a K9 Mnu may ncourag nw customrs for th croissant and coff option in th café. th upgrad is alrady causing th café to go into ovrdraft. For possibly littl xtra cost, nw customrs could b ncouragd to visit, incrasing profit margins and hlping pay off th bank ovrdraft and loan. Vf Against (for xampl) th upgrad is alrady causing th café to go into ovrdraft. Th additional costs of introducing a K9 Mnu may caus Eat! to go furthr into ovrdraft, and managmnt may nd to incras th amount of th loan borrowd. it is actually dinnr that brings in th significant cash flow for Eat! Th café nds to incras occupancy rats in th vning. It is unlikly that th K9 Mnu would ncourag popl to bring thir dogs with thm in th vning. It is most probabl that customrs will bring thir dogs with thm at lunchtim, as this may b mor convnint. Non-Financial For (for xampl) introducing th K9 Mnu at th sam tim as th upgrad would allow for mor stratgic advrtising. This would includ a dscription of th nw-look café, and includ th othr nw and xciting options of bing abl to bring your small dog to lunch with you. It would cmnt in currnt and potntial customrs th nw and improvd imag of th café. Eat! gains accss to a nw markt of dog-owning customrs who will bring thir canin companions with thm to th café (as thy do in Europan countris). Vn Against (for xampl) som popl will not at in a plac whr animals ar fd (or thy ar frightnd of dogs), causing a chang in th clintl for th café which could rduc thir markt shar. it may b difficult to attract th bst staff, bcaus thy may not want to work in a café whr thy could b bittn, or hav to clan up aftr dogs. thr will b additional halth and safty rquirmnts for th café to obtain and maintain a currnt licns to supply food to th public. This will rquir xtra work and costs for managmnt.
7 Statmnt Ovrall NEA Lvl 3 Accounting (90505) 2012 pag 7 of 7 ritrion Achivmnt Achivmnt with Mrit Achivmnt with Excllnc On E Two Thr 3 V ods N = no cod / grad awardd d = dscrib (dfin or rcognis) and apply a = apply and xplain = xplain conflicts, limitations, intrrlationships
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