Assignment writing on Accounting Management

Objective of this assignment

The objective is to place the student in the position of a management accounting role within a business and to provide support to the General Manager of Sales and Marketing in cost analysis and in customer profitability. This is achieved through the use of information available from the public domain, combined with fictitious information, which reflects the information that would be available to a management accountant. Key parts of the assignment require demonstration of analysis of the information from the annual report and fictitious information, summarising and communicating this analysis to a specific audience. Some questions are open-ended to allow a variety of aspects to be investigated from the annual report and additional fictitious information. This analysis is also to be supported by academic literature to draw a link between academic studies (theory) and the practice of business. Completion of this assignment will give all students a strong insight into the requirements and skill set of a management accountant.

Methven Limited (Methven) is a New Zealand based company that operates in one industry segment, being the design and supply of shower, tapware and water control valves and it has a presence in several geographical segments. The company relies on continual innovation to provide leading edge products to its customers. Methven has received a number of international design awards for its innovative products.

The results for the last full financial year, year ended 31st March 2015, indicated that Methven had continued to recover from its difficulties following the economic downturn earlier in this decade. Total Operating Revenues remained static at approximately $96m compared to 2014. However due to operational efficiencies and marketing initiatives both EBITDA1 and Profit after Tax both increased by 12.4% and 20.9% respectively from their 2014 results.

The geographical segments are reported as New Zealand, Australia, United Kingdom (UK), and China. Australia contributes 40% of total Operating Revenue, whereas New Zealand represents 33%, UK 25% and China less than 1%. All of these geographical segments except China are profitable at the EBITDA level.

The company is optimistic about the 2015-2016 year on the basis of a new range of products being launched into the market.

The company is listed on the New Zealand Exchange (NZX). Its share price at 31st March 2015 was $1.10 per share compared to $1.02 as at 31st March 2014.

Fictitious scenario
The General Manager (GM) of Sales and Marketing, John Doherty, needs some sound management accounting advice as he provides input into the CEO’s report on areas of sales, marketing, customer profitability, cost control, improvement initiatives, risk management and opportunities for growth. It appears that 2015 – 2016 will be as challenging as the previous year. You are a recently qualified graduate, and you will be required to draw on all your management accounting knowledge to support the GM of Sales and Marketing.

John Doherty is particularly concerned with two aspects of the current business:

1.New product costs and their profitability, and
2.Customer profitability in the UK operating segment

Some work has already been undertaken to better understand the costs and profitability of both of the above areas and John has provided you with the following information.

Additional fictitious information:

1.New Product Costs and Profitability (fictitious)

Methven is considering launching a new range of shower-head products (see Table 1). To date the company has conducted a lot of research and development and market research on these products and they believe that there is a market for these products in all of their geographical segments. You have been able to identify the information in the following table.

Table 1:  New product information

Aqua Shower
Silk Jet
Total manufactured Product Cost
Direct Costs % of Total Manufactured Product Cost
Mark Up applied to Product Cost for Marketing and Administration expenses
Anticipated selling price of each product
Total Research & Development expenditure*

*The total Research and Development expenditure on these three products to date has been $250,000. This amount is currently disclosed as an Intangible Asset in Methven’s Balance Sheet.

The current costing system used across all divisions of the company is a traditional based standard costing system which applies an indirect overheard cost at the manufacturing level based on direct manufacturing costs for each product. A standard mark-up is then applied to each product cost to reflect the company Marketing and Administration Expenses. John Doherty has indicated to you that the costs for the three products above should meet the anticipated selling price and earn a mark-up for a profit contribution of 20% on total costs.

2.UK Geographical segment – customer groupings (fictitious)

Due to the current economic recession, there is considerable pressure to ensure that the company manages carefully all its customers from a profitability and cash flow perspective. John Doherty has asked you to explore in more detail the profitability of the three different categories of customers in the UK geographical segment. At present the company’s management accounting system is fairly coarse and focuses upon customer gross margins, while treating all selling, distribution and administrative costs as a lump sum “below the line”. John is aware that a more sophisticated costing system may reveal useful information about the profitability of the different categories of customer.

You have started a pilot exercise using Activity Based Costing (ABC) principles to examine the profitability of a typical customer chosen from each of the three categories of customer – Large, Medium and Small. The customers chosen were: Brookfields Group (large); Summerton (medium); Weymouth Bathroom Suppliers (small).Your first task was to establish the contribution margins provided by the three customers. This was relatively easy, as the data were already available in the company’s existing management accounting system. The information for the past year is summarised in Table 2:

Table 2:  Store contribution margins

Customer Group
Store contribution margin calculation





Total revenues

Cost of goods sold

Customer gross margin

Customer direct costs

Customer contribution margin

In addition, you have determined that the major corporate costs of $433,070 which can be associated with each customer group are; product handling, order taking, delivery, rushed delivery, managerial visits to stores, and processing obsolete stock lines (see Table 3). You have performed a detailed analysis of the activities related to these costs. The results of these for the past year are shown in Tables 3 and 4 below.

Table 3:  Results of ABC Pilot Exercise
Activity Area
Cost Driver
Rate ($)
Product handling
Number of products sold
Order taking
Number of purchase orders
Number of deliveries
Rushed delivery
Number of rush deliveries
Sales Manager visits to customers
Number of sales visits
Process obsolete stock
Number of products scrapped

Table 4:  Analysis of Activities
Cost Driver Category
Customer Group


Number of products sold
Number of purchase orders
Number of deliveries
Number of rushed deliveries
Number of Manager visits to customers
Number of obsolete products processed

The only information you have is available through the public domain and the additional information provided for this assignment (this is fictitious information used only for the creation of this assignment). Therefore, you are to limit your research, review and analysis and any report and recommendations to the information obtained through the public domain.

Access and read the Methven Annual Report 2015 (from the link provided). Also review other valuable information from the company website:

1.Write a report to the GM Sales & Marketing that addresses the following:

a)Identify, evaluate and provide justifications of areas of expenses or categories of costs, as defined in the financial statements and fictitious scenario, which are of concern to you including the current costing system.
b)Evaluate the results of your pilot Customer Profitability Analysis using ABC principles.
c)A brief review of any problems and practical issues that may be faced in carrying out an ABC-based customer profitability analysis.
d)Complete an action plan of any changes or improvements you would address for any issues identified in a) and/or b) above. Present this in bullet point format, with a brief explanation of each action point.
e)Identify and discuss risks that the GM Sales and Marketing needs to consider for 2015 – 2016 that should then be discussed at Board level.
2. Identify and attach an academic or research article that support your evaluation for Question 1a) and/or 1b) above. From the article, prepare a maximum 200 word summary which provides the links to your evaluation in Question 1.

Marking guide considerations:
Report format
·The format is appropriate for a report.
·The report is typed, of a professional appearance, and is well laid out.
·The report has been carefully proof-read, is legible and uses clear and concise sentences and paragraphs and avoids or explains jargon.
·The report is logically organised and structured well.
·Use of diagrams, tables, charts are all appropriate.
·The report does not exceed the page limit. Use Arial, Font size 11, with single line spacing.
·Referencing is complete using APA format.

Responses to questions
·The requirements of each question have been met and is original work.
·An understanding of the key issues is illustrated and critical analysis is demonstrated.
Further insight is added to the assessment by reference to other relevant readings/ articles

International Security

just to make sure the topic of my assignment is ( Iraq’s emerging internal conflicts and the international position on these conflicts since 2003 until present )
I am looking forward to get this assignment done perfectly without plagiarism as you know how much is effect and I will be grateful for you if you do a perfect writing and good topic relating to International Security as a module I studying so please do your best for me and I have more assignments might be next week will know their instructions and the Dissertation as well.

I.Essay: Students are required to produce an essay on a topic of their choice. The essay must correspond to some of the pertinent issues addressed in this module and refer directly to the appropriate literature. The essay should be no less than 4,500 words in length and no more than 5,000 words in length (not including footnotes and bibliography). This essay will account for will account for 60 percent of the overall grade. It is recommended you discuss and confirm your essay title with the course convenor before writing.

Case Conceptualization & Lit. Review

Note: Although, for time management purposes, it is strongly recommended students submit their assignments by end of Sunday in their local time zones, submissions will be accepted, without penalty, until 12:00 pm (noon) Atlantic Time, on the following day.

Please note that acceptable mastery of the skills and competencies demonstrated in select assignments are critical to effective counselling.  As such, you must earn a grade of B- (70%) or greater on this  assignment to pass the course.

Opportunities for resubmission will be limited to the usual validated excuses for late submissions, and at the discretion of the instructor, as per University policy.

Learning Objective:

Integrate theory

Research literature

Practice case conceptualization, planning, and counselling interventions

Students will produce a case conceptualization report, including a comprehensive literature review, based on practicum experiences. The report will be 12 pages, double-spaced, use strict APA style and references.

The report shall include the following sections:

client background and context;

theoretical framework on the selected case;

preliminary (intake or first session) assessment/case conceptualization;

topical literature review, to address but not exceed the issues related to the client’s presenting issues and goals; and

references – no minimum number, but selections must be relevant, recent, and credible.


This is a research paper, so you must comply with the APA Form and Style Manual.  This means including a properly formatted title and reference page, logical headings, Introduction and Summary, etc.  You can get help on this at the Online Library (click Learning Support and then the tab called APA Writing Guides).


The following rubric indicates those areas you should be focusing on in preparing your assignment, and how the faculty supervisor will weigh these components relative to one another.

Evaluation Criteria:


1. Client Background and Context (15%)

a. Client Background  /10

b. Context  /5

2. Theoretical Framework – Description of Relevant Theory (10%)

a. Discussion of Theoretical Orientation as Applied to Case /10

3. Preliminary Assessment / Case Conceptualization (15%)

a. Description of Assessment Process /5

b. Summary of Preliminary Assessment Results /5

c. Case Conceptualization (to include summary of client’s presenting issues and Counselling Goals /5

4. Topical Literature Review (30%)

Discussion of Issues Relevant to Case (i.e, children in counselling, IPV, substance use, cultural/acculturation considerations, depression sequela)

a. Relevance of Topics /15

b. Summary of key Points, Integrated by Theme /10

c. Organization and Flow /5

5. References (15%)

a. Relevance to Counselling Issues /6

b. Credible Sources /4

c. Recent Publications /5

6. Writing Style (15%)

a. Clarity, Accuracy, Consistency /8

b. APA Style /7

TOTAL /100

Learning from engineering failures

Identify and describe in detail one engineering failure that occurred prior to the year 1900 for Large and localised (eg Granville train accident 1977).

Large – Catastrophic failure, with extensive loss of life, and severe irreparable property damage.
Localised – this type of failure will only have an impact on the immediate area where the incident occurs.

Whatever failure you choose, it must be an engineering failure for which you can readily obtain information. You are required to provide:

1- General Introduction.

2- A brief background to the failure and why you believe your example qualifies as an engineering failure (as distinct from a non-engineering failure).

3- Define the inherent risk.

4- Conduct a risk assessment to quantitatively verify the magnitude of the risk exposure in terms of deaths/injuries/damages/costs using a recognised method such as: Causal Diagram and FMEA.

Describe in detail the causal chain (ie show causality from the root cause(s) to the failure event) and FMEA (Failure Mode Effects Analysis) and provide a causal diagram and FMEA (as an Appendix).

5- Would the pre-failure mitigation have passed the HSE Tolerability of Risk (ToR) test (ie you need to demonstrate the consequences of the failure in terms of deaths/injuries/damages/costs to confirm whether they were/weren’t 10x or greater than the sacrifice/investment entailed with the implementation of any pre-accident countermeasures).

6- Lessons were learnt from this failure.

7- Conclusion and recommendations.

8- Reference list: At least two of the references should be from Journal article.


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supply chain of pharmaceuticals

See below for paper instruction
see attachment for table of contents (paper should be written according to table of contents)

Topic: supply chain of pharmaceuticals

In this course, you will write a final paper. Your paper will focus on the supply chain of a specific industry, for example, pharmaceuticals, consumer electronics, food, or furniture. The paper should describe the supply chain of the industry in detail. For example:
Please refer to the case study "Flexitime: Has its Time Come and Gone?" and provide your answer to the questions.
Who are the participants in the supply chain?
Who has the bargaining power?
What are the challenges (for example, uncertain demand or supply, seasonality)?
What are the opportunities or trends (for example, e-commerce, outsourcing, or innovative forms of contract)?

you do not need to make the cover page


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Freshman Composition

Essay #1 Prompt

Topic Background: In the first unit of our class, we have learned that cultural myths carry significant weight and may unknowingly affect our customs, values and beliefs. For this essay, I would like you to consider the cultural myth of the “model family.” Is there such a thing as a “model family”? May this ideal cloud one’s judgment or lead to a false sense of his/her own family’s worth? Finally, can a challenging of this particular cultural myth lend to becoming a more critical thinker?

Sources: Linda Brodkey, “Writing on the Bias,” Gary Soto “Looking for Work,” Naomi Gerstel and Natalia Sarkisian, “The Color of Family Ties: Race, Class, Gender and Extended Family Involvement”

Writing Task: Using each source, respond to the following prompt with a well-developed, focused essay of 3-5 FULL pages

In these first unit readings, how is the cultural myth of the “model family” challenged?

Directions: A typed paper using 12pt Times New Roman font, double-spacing, and 1” margins is mandatory for the final draft. Completion of ALL drafts and other assignments is mandatory to complete this unit and receive a full grade for the final draft. Late papers will not be accepted.


Revisit Diana Hacker’s Rules For Writers. Particularly the “Exploring, Planning and Drafting” chapter.
Think subject, then purpose. What are you trying to teach your audience?
Who are you writing for (not just the professor!)? Think of audience before you write your first sentence.
Please use all resources available to you. My office hours and the Writing Center are great places to start.


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Business Model Generation

here is the book for the business model

please make sure that you pick one company of the items on your canvas

must use 1½ line spacing with 12-point fonts


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