Matobo Breweries Marker Grid- managerial accounting PDF

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MARKER GRID – MATOBO BREWERIES LTD. 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 – MA

The candidate quantitatively analyzes the opportunity to produce hand sanitizer. Reaching competence – The candidate attempts to quantitatively analyze the opportunity to produce hand sanitizer. Competent – The candidate quantitatively analyzes the opportunity to produce hand sanitizer AND concludes on the quantitative analysis. Competent with distinction – The candidate quantitatively analyzes in-depth the opportunity to produce hand sanitizer AND concludes on the quantitative analysis.

Marker Notes

Attempts = selling price after further processing less selling price at the split-off point less 1 incremental cost; may have some unit inconsistencies Analyzes = selling price after further processing less selling price at the split-off point less 2 incremental costs; items have consistent units In-depth = selling price after further processing less selling price at the split-off point less 4 incremental costs; all items have consistent units Incremental costs – bottling/packaging/labelling, advertising, upfront equipment/training, interest, chemist Consistent units – candidates cannot mix bottles of hand sanitizer and litres of alcohol for the inputs awarded; candidate can complete the analysis in units or in total as long as units are consistent Concludes = definitive conclusion on whether to produce hand sanitizer based on the quantitative analysis

Ranking Comments

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AO2 – MA

The candidate qualitatively analyzes the opportunity to produce hand sanitizer. Reaching competence – The candidate attempts to qualitatively analyze the opportunity to produce hand sanitizer. Competent – The candidate qualitatively analyzes the opportunity to produce hand sanitizer and concludes on the hand sanitizer opportunity. Competent with distinction – The candidate qualitatively analyzes in-depth the opportunity to produce hand sanitizer and concludes on the hand sanitizer opportunity.

Marker Notes

Attempts = discusses 2 advantages and /or disadvantages (any combination) Analyzes = discusses 3 advantages and disadvantages, with at least 1 of each In-depth = discusses 4 advantages and disadvantages, with at least 1 of each Discusses = identifies advantage/disadvantage using case fact and explains the impact on MBL (e.g., why advantage or disadvantage) Concludes = definitive conclusion on whether to produce hand sanitizer consistent with quantitative (AO1) and qualitative analysis

Ranking Comments

IDENTIFIES Advantages Expertise Mission Long-term demand Other valid Disadvantages Lack of expertise Ongoing compliance costs Lack of compliance with standards Increased competition Existing sales to other manufacturers Learning curve/business disruption Additional debt Other valid

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DISCUSSES

AO3 – F

The candidate discusses the investment alternatives available to MBL and provides a supported recommendation. Reaching competence – The candidate attempts to discuss the investment options available to MBL. Competent – The candidate analyzes the investment options available to MBL AND provides a supported recommendation. Competent with distinction – The candidate analyzes the investment options available to MBL in depth AND provides a supported recommendation.

Marker Notes

Attempts = discusses 1 item for 2 alternatives Analyzes = discusses 2 items for 2 alternatives In-depth = discusses 2 items for 3 alternatives Discusses = uses case facts to assess the alternative against the item Recommendation = definitive conclusion on which alternative to select that is consistent with analysis supported through 1 objective Objectives – emergency purpose, higher return than 1%

Ranking Comments

ITEMS

ALTERNATIVE 1: BONDS

ALTERNATIVE 2: VACANT LAND

Return Risk Liquidity

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ALTERNATIVE 3: ETF

AO4 – F

The candidate identifies the use of derivatives to hedge price risk and foreign exchange risk. Reaching competence – The candidate attempts to identify the use of derivatives to hedge price risk and foreign exchange risk. Competent – The candidate identifies the use of derivatives to hedge price risk and foreign exchange risk. Competent with distinction – The candidate thoroughly identifies the use of derivatives to hedge price risk and foreign exchange risk.

Marker Notes

Attempts = identifies 3 points Identifies = identifies 4 points in 2 categories Thoroughly = identifies 6 points in 3 categories

Ranking Comments

IDENTIFIES Category – Price risk Enter into a long position Delivery of grain may be arranged at settlement Category – Futures Traded on organized exchange No default risk Lack of customization Post an initial margin Subsequent maintenance margins Category – Foreign exchange risk Enter into a short position Pay a fixed amount of US for a fixed amount of CDN Category – Forwards No upfront transaction costs Customizable No organized exchange/over-the-counter Risk of default

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AO5 – MA

The candidate analyzes the special order and recommends whether to accept the special order. Reaching competence – The candidate analyzes the special order quantitatively OR qualitatively. Competent – The candidate analyzes the special order quantitatively AND qualitatively AND recommends whether to accept the special order. Competent with distinction – The candidate thoroughly analyzes the special order quantitatively AND qualitatively AND recommends whether to accept the special order.

Marker Notes

Quantitative Analysis:  Analyzes = includes 3 variable costs + 2 fixed costs plus either the sunk cost (explicit) or the lost CM  Thoroughly = includes 4 variable costs + 3 fixed costs + sunk cost (explicit) + lost CM  Variable costs – labour, ingredients, bottle, packaging, overhead, label  Fixed costs – salary, test batches, label design Qualitative Analysis  Analyzes = discusses 1 pro and 1 con through identifying the case fact and explaining the impact  Thoroughly = discusses 3 pros and cons (at least 1 of each) through identifying the case fact and explaining the impact  Identifies – uses a specific case fact to identify pro or con  Discusses – applies specific case fact to explain why each issue is a pro/con and explains impact on MBL Recommends = definitive conclusion on whether to accept the special order consistent with analysis

Ranking Comments

IDENTIFIES Pro Exposure (600 guests) Re-order Important customer Other valid Con Re-order Length of marriage Lost sales opportunity Important customer Other valid

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DISCUSSES...