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BUS287 Management Accounting
Question:
Case Study
ABC Company manufactures cricket bats, balls and other accessories. It has experienced sales growth over the last 7 years. The cricket bats division is presently considering to implement several automated systems in its assembly plan. The design team uses computerised software to draft and test new products. The cricket bats division employs a sales, technical specialist, cost, production and engineering managers.
Required
Part A
a)What are the primary information needs of each manager?
b)Prepare a special-purpose management accounting reports for any two of these managers
Part B
a)What factors affect the costs of cricket bats sold by the ABC Company?
b)Briefly outline the implications of new automated systems on the cost structure of cricket bats.
Task
1. Decision making process – How will direction be set and decisions be made? Will you appoint a leader, vote or reach consensus?
2. Quantify what you want – Agree on exactly what is wanted from group members. State what is required, how much is required and when it is required.
3. Set deadlines – Set a time limit for all activities. Failure to meet a deadline, means losing one of the three chances.
4. Three chances – If any group member fails to complete three actions, as required by the group they are automatically excluded from the group.
5. Dispute resolution mechanism – It is the group’s collective responsibility to ensure that an equitable dispute mechanism is in place.
6. Take action immediately – Don’t hope that it will get better by itself. Take action immediately to deal with poor behaviour and failure to do as agreed.
7. Discuss performance and NOT personalities – When dealing with disputes deal with whether or not the standard required was achieved?
BUS287 Management Accounting
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