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(Solved) ACC 202 Final Project Part II Guidelines and Rubric Overview To be successful, all businesses must perform periodic assessments to determine the...


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ACC 202 Final Project Part II Guidelines and Rubric
Overview
To be successful, all businesses must perform periodic assessments to determine the efficiency of operations. Whether you are an owner, a manager, or a frontline employee, at some time you will be affected by a budget.
Preparing a budget and analyzing the results of operations in relation to the budget will help you understand how to use financial information to evaluate the
effectiveness of an organization’s operations. The process will also help you determine the reasons operations do not always go as planned and make decisions
on changes that might need to be made to make the organization, or just your own department, more efficient.
In Part II of the final project, you will use the worksheets and budget variance report you created in Part I to prepare a budget analysis communicating key
findings to internal parties and suggesting potential changes to improve your organization’s performance.
This assessment addresses the following course outcomes: Communicate budget planning to internal stakeholders for strategic planning
Apply costing methods to production for supporting budget planning and decision making
Analyze financial information in identifying opportunities for operational efficiencies
Apply ethics within the accounting decision-making process for supporting responsible business activities Prompt
You are a manager for a pet supplies manufacturer. This responsibility requires you to create budgets, make pricing decisions, and analyze the results of
operations to determine if changes need to be made to make the company more efficient.
Using the workbooks and budget variance report you created for Final Project Part I, you will make recommendations about possible changes. You will look at
the possibility of making some components of one product instead of buying them, and you will determine how to evaluate the company as a whole and
managers in particular. You will create a budget analysis detailing your findings.
Specifically, the following critical elements must be addressed in your analysis:
a) Budget Process and Variances
1. Discuss the initial budget process, the variances, and potential reasons for the variances.
2. What are the changes you think the company should make based on the variance analysis? What will the changes accomplish?
3. What are the ethical considerations of the changes you have selected? Why are you recommending these particular changes? b) “Make” or “Buy”: Suppose you were to consider buying a particular component of one of your products or making the product in-house.
1. What factors would you consider in such a “make” or “buy” decision?
2. What are the ethical considerations of your decision? What implications could this decision have?
3. For each option (i.e., to “make” or to “buy”), how will this impact the efficiencies of your operation?
c) Nonfinancial Performance Measures
1. What suggestions would you make for nonfinancial performance measures that the company should adopt? What are the pros and cons of each
suggestion?
2. What are the ethical considerations of your suggestions? Explain the significance of each. Final Project Part II Rubric
Guidelines for Submission: Your budget analysis should be approximately 3 pages, double-spaced, with one-inch margins, 12-point Times New Roman font, and
APA format. Use the Budget Analysis Template to complete the analysis.
Instructor Feedback: This activity uses an integrated rubric in Blackboard. Students can view instructor feedback in the Grade Center. For more information,
review these instructions.
Critical Elements
Budget Process Exemplary (100%)
Meets “Proficient” criteria, and
reasoning demonstrates
awareness of potential business
situations
Meets “Proficient” criteria and
demonstrates awareness of
implications of making changes Proficient (85%)
Discusses the initial budget
process and the variances and
describes potential reasons for
variances
Determines changes the
company should make based on
variance analysis and identifies
what will be accomplished by
making these changes Budget Process:
Ethical
Considerations Meets “Proficient” criteria, and
justification is well-supported
with examples Identifies ethical considerations
of changes recommended and
justifies recommendations “Make” or “Buy” Meets “Proficient” criteria, and
claims are supported with
evidence Describes factors that should be
taken into consideration in a
“make” or “buy” decision Budget Process:
Changes Needs Improvement (55%)
Discusses the initial budget
process and the variances, but
does not describe potential
reasons for variances
Determines changes the
company should make based on
variance analysis, but does not
identify what will be
accomplished by making these
changes
Identifies ethical considerations
of changes recommended, but
does not justify
recommendations
Describes factors that should be
taken into consideration in a
“make” or “buy” decision, but
with errors or gaps in the
discussion Not Evident (0%)
Does not describe initial budget
process Value
11.5 Does not determine changes
the company should make 11.5 Does not identify ethical
considerations 11.5 Does not describe factors that
should be taken into
consideration in a “make” or
“buy” decision scenario 11.5 “Make” or “Buy”:
Ethical
Considerations “Make” or “Buy”:
Impact Meets “Proficient” criteria and
demonstrates a nuanced
understanding of the
relationship between ethical
views and implications
Meets “Proficient” criteria and
demonstrates awareness of
business operations Nonfinancial
Performance
Measures Meets “Proficient” criteria, and
suggestions incorporate a wellrounded view of the business Nonfinancial
Performance
Measures: Ethical
Considerations Meets “Proficient” criteria, and
explanation is exceptionally
clear and contextualized Articulation of
Response Submission is free of errors
related to citations, grammar,
spelling, syntax, and
organization and is presented in
a professional and easy-to-read
format Identifies ethical considerations
and implications of “make” or
“buy” decision Identifies either ethical
considerations or implications
of decision, but not both Does not identify ethical
considerations or implications
of decision 11.5 Describes how “make” or “buy”
decision was reached and how
it will impact the efficiencies of
operation
Identifies suggestions for
nonfinancial performance
measures the company should
adopt and lists the pros and
cons of each
Identifies the ethical
considerations of suggestions
and explains the significance of
each Describes how decision was
reached, but does not address
how it will impact efficiencies of
operation
Identifies suggestions for
nonfinancial performance
measures the company should
adopt, but does not list the pros
and cons of each
Identifies the ethical
considerations of suggestions,
but does not explain the
significance of each Does not describe how decision
was reached 11.5 Does not identify suggestions
for nonfinancial performance
measures the company should
adopt 11.5 Does not identify the ethical
considerations of suggestions 11.5 Submission has no major errors
related to citations, grammar,
spelling, syntax, or organization Submission has major errors
related to citations, grammar,
spelling, syntax, or organization
that negatively impact
readability and articulation of
main ideas Submission has critical errors
related to citations, grammar,
spelling, syntax, or organization
that prevent understanding of
ideas
Earned Total 8 100%

 


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