Management Accounting Assignment

Qualification - Pearson BTEC Level 4 HND Diploma in Business

Unit Number and Title - Unit 9 Management Accounting

QFC Level - Level 4

Unit Code - R/601/0836

Introduction - Company Background - Case study

Launchbreak Ltd is a small manufacturing company that makes cakes, which are sold to supermarkets and grocery stores. You work as an accounts manager at Launchbreak Ltd, reporting to the general manager.

The general manager attended a business conference recently where half of the day was spent discussing the importance of cost classification within a business. He is not sure he fully understood what it was all about, but what he does know is that it was an important topic. As a result, he asked you to:

You are required to carry out a research by using supportive materials like books, websites, etc., and give a feedback of the findings on LO1.

LO1. Be able to analyze cost information within the business to the task specified
Classify the different types of cost. How are the costs classified in the case study? Assessment criteria (a), (b),
What are the different costing methods? Identify and explain the costing method used by Launch Break ltd? Assessment criteria (a),(b),

How is the cost calculated, using appropriate techniques? What is the costing technique used by the org to calculate its costs? Assessment Criteria (a), (b),(c),(d)

Analyze the cost data of the org focusing on the technique used for the purpose. Assessment criteria (a), (b),(c)

With the chosen case study, please address assessment criteria 2.1, 2.2, 2.3 respectively.

LO2. Be able to propose methods to reduce costs and enhance value within the business
How are the costs reports prepared and analyzed for Launch break ltd. Assessment criteria (a) ,(b)
What is the various performance indicators used by the org to identify its potential improvements. Assessment criteria (a),(b)
To the chosen case study, identify and discuss the different costs reduction and value enhancement strategies available and how they can be implemented within Launch break Ltd. Assessment criteria as reflected.

You are required to carry out a research by using supportive materials like books, websites, etc., and give a feedback of the findings on LO3.

LO3. Be able to prepare forecasts and budgets for a business
Explain the purpose and nature of the budgeting process adopted. Assessment criteria (a),(b)
What is the budgeting method used and reflect its needs. Comment with your advice and suggestions as advised in the assessment criteria, (a) (b) (c) (d).
As an accounting manager prepare the required budgets. Assessment criteria (a), (b),(c),(d),(e) .
Illustrate the cash flow forecast for Launch break and comment on its findings.

You are required to carry out a research by using supportive materials like books, websites, etc., and give a feedback of the findings on LO4. The answers need to be reflected to the CASE STUDY chosen for the tasks on pages 32 -34 to address assessment criteria 4.1, 4.2, 4.3.

LO4. Be able to monitor performance against budgets within the business.
How are the variances calculated? Identify possible causes and recommend corrective action. Assessment criteria (a),(b),(c)
Reflect the operating statement and how it is reconciled with the budget and actual result. Assessment Criteria
Comment on the report findings and address as instructed in the assessment critiera.







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