Master of Professional Accounting and Accounting Advanced

Assessment 2 – Business Case (CVP) Analysis
Unit Code/Description ACC901 Accounting for Managerial Decisions
Course/Subject Master of Professional Accounting and Master of Professional Accounting Advanced
Semester S1 2025

Assessment Overview

Unit Learning Outcomes
Addressed
1,2,3,4 and 5
Assessment Objective The primary objective of this assessment is to assess the students’ ability to apply CVP
analysis and relevant costing methods to make informed business decisions. Students
are expected to demonstrate proficiency in analysing financial data, understanding
cost behaviour, and proposing strategic solutions based on their findings.
Assessment Title/Type Case study (Group)
Due Date Part 1 – Due by Friday Week 8, on or before 11.59pm Sydney time.
Part 2 – Due by Friday Week 11, on or before 11.59pm Sydney time.
Weighting Part 1 – 10%
Part 2 – 20%
Instructions to Students
Case Background:
The case study revolves around a fictional company facing a critical decision that
requires a thorough cost analysis. The details of the case will be provided separately.
Students are expected to understand the industry context, the company’s current
position, and the challenges it is facing. The case may involve issues such as pricing
decisions, product mix optimization, cost reduction strategies, or other relevant
managerial accounting scenarios.

Master of Professional Accounting and Accounting Advanced

Requirements:

1. Group Formation:

• Each group will consist of 4 – 5 students per group.
• Groups are required to select a group leader who will coordinate
  communication and ensure equitable participation.

1. Part 1 Submission (Week 8 – 10% weighting:):

• In Week 8, each group must submit their Assessment 2 – Part 1 answers (Q1 –
  Q4).
• Clear outline of each group member’s expected contribution to the analysis and
  report.

Master of Professional Accounting and Accounting Advanced

1. Part 2 Submission (Week 11 – 20% weighting:):

• In Week 11, each group must submit their Assessment 2 – Part 2 answers (Q1 –
  Q6).
• The detailed business report (Question 6) should be a comprehensive document
  covering the following: – Executive Summary – Introduction to the Company and Industry – Problem Statement – Objectives of the Analysis
  Detailed Assessment Brief V1.0
• Methodology (CVP analysis and relevant costing methods) – Data Presentation and Analysis – Recommendations – Conclusion – References
  Format/Structure Part 1 – Q & A
  Part 2 – Business Analysis Report
  Word/Page limit Part 1 – 1,000 (10% +/-) words excluding references
  Part 2 – 2,000 (10% +/-) words excluding references
  Referencing Style APA 7
  Submission Guidelines Submit via Turnitin in Moodle before the due time provided Plagiarism and Academic Integrity
  This section MUST remain as it is (Do not make any changes)

At CIHE, we take academic integrity seriously and expect all students to maintain the highest standards of honesty and
ethical behaviour in their academic work. As a student, it is your responsibility to ensure that all your academic endeavors
are conducted with integrity and in accordance with the principles of honesty, fairness, and respect for intellectual
property. Please refer to “CIHE Student Academic Integrity and Honesty Policy” in the Moodle for details.

Late Submission Policy Assessment items submitted after the due date, without an approved extension or
mitigating circumstances, will be penalized at a rate of 10% of the total mark
allocated to the assessment item per day (or part day) late. Any assessment items
submitted more than ten (10) days after the due date will receive zero marks.
Extensions due to mitigating circumstances are at the discretion of the Lecturer for
the unit and must be granted in writing.

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