Marc Industries Marker Grid- managerial accounting PDF

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MARKER GRID – MARC INDUSTRIES INC. Candidate: Marker: OVERALL COMMENTS ON COMMUNICATION SKILLS (Marker notes: Consider ranking, time management, writing style, format, use of case facts, role)

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AO1 – SG

The candidate discusses the qualitative factors affecting the BO proposed contract. Reaching competence – Discusses any 2 risks or opportunities (2 in total) Competent – Discusses 2 risks and 1 opportunity Competent with distinction – Discusses 3 risks AND 2 opportunities AND suggests ways to mitigate the risks identified

Ranking Comments

RISKS

IDENTIFIES

DISCUSSES (case fact + why it’s a risk for MI)

MITIGATES (must be definitive & make sense based on MI’s operations)

BO Proposed Contract:  Fixed price  Subcontractor  Labour  Bond  Technology  Other valid OPPORTUNITIES

IDENTIFIES

BO Proposed Contract:  New contract  Growth  Investment tax credits  Other valid

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DISCUSSES (case fact + why it’s an opportunity for MI)

AO2 – SG

The candidate discusses the qualitative factors affecting the CP proposed contract. Reaching competence – Discusses any 2 risks or opportunities (2 in total) Competent – Discusses 2 risks and 1 opportunity Competent with distinction – Discusses 4 risks AND 2 opportunities AND suggests ways to mitigate the risks identified

Ranking Comments

RISKS

IDENTIFIES

DISCUSSES (case fact + why it’s a risk for MI)

MITIGATES (must be definitive & make sense based on MI’s operations)

CP Proposed Contract:  Contract specifications  Foreign exchange  Supplier  Customer relationship  Technology  Labour  Other valid OPPORTUNITIES

IDENTIFIES

CP Proposed Contract:  Limited suppliers  Growth  Other valid

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DISCUSSES (case fact + why it’s an opportunity for MI)

AO3 – MA

The candidate analyzes the profitability of the BO proposed contract. Reaching competence – Calculates net profit with 2 supported costs Competent – Calculates net profit with 3 supported costs and makes a preliminary recommendation (accept/reject) Competent with distinction – Calculates net profit with 4 supported costs AND makes a recommendation (accept/reject) AND prepares a scarce resource analysis using the correct number of engineers

Ranking Comments

IDENTIFIES

BO – Costs  Heat exchange contractor (reasonable #)  Components (correct #)  Direct labour (correct #)  Minor costs (correct #) – 1 of the following: - Specifications work - Regulatory consultant - Performance bond - Engineer labour - Allocated overhead

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SUPPORTED (shows calculations, supports with case facts)

AO4 – MA

The candidate analyzes the profitability of the CP proposed contract. Reaching competence – Calculates net profit with 2 supported costs Competent – Calculates net profit with 3 supported costs and makes a preliminary recommendation (accept/reject) Competent with distinction – Calculates net profit with 4 supported costs AND makes a recommendation (accept/reject) AND prepares a scarce resource analysis using the correct number of engineers

Ranking Comments

IDENTIFIES

CP – Costs  Direct labour (reasonable)  Defiteraltor (correct #)  Components and parts (correct #)  York contract (correct #)  Minor costs (correct #) – 1 of the following: - Travel - Local labour - Allocated overhead

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SUPPORTED (shows calculations, supports with case facts)...