| Section | Marks |
| Question 1: Managing Customers | 22 marks |
| Question 2: Responsibility centre and transfer pricing performance | 20 marks |
| Question 3: Conventional and Strategic performance measurement system | 28 marks |
| Question 4: Strategic pricing | 20 marks |
| Question 5: Sustainability and Management Accounting | 10 marks |
| TOTAL MARKS | 100 MARKS |
· Each of those 5 questions is divided into sub-parts. Marks are clearly indicated for each sub-part.
· All of the questions require some calculations along with theory/conceptual/explanation answers.
· Overall, the assessment is approximately 3/5 calculations and 2/5 theoretical/conceptual questions.
· You are not required to use Excel to answer any of the questions however you can use Excel and import your works to MS Word templates provided.
· As you did in Assessment Two, you will type your answers in the spaces provided on the answer sheet (these spaces can be expanded as required).
· You do not need to reference your information sources, BUT you must NOT cut-and-paste (or copy) wording directly from other sources, including the lecture slides and textbook. You should put ideas into your own words and relate them to the question.
Question 1 Managing Customer Relations (WEEK 6) [TOTAL: 22 MARKS]
· Customer Relationship Management (CRM): Meaning, Importance
· Why do businesses need to manage their customers?
· Customer profitability analysis: What? Why? How (ABM?)? Usefulness of CPA, Limitations of CPA
· Unprofitable/Less profitable customers: strategies
· Customer satisfaction and customer profitability: Comparative analysis
· Exercises: Workshop questions; PPT slides; Additional exercises
Question 2: Performance Reporting and Transfer Pricing (WEEK 7) [TOTAL: 20 MARKS]
· Why do decentralized organizations use transfer prices? Role of divisional managers in setting TP
· Transfer pricing
– General transfer pricing rule
– Methods of transfer pricing
– Impact of with/without spare capacity in the supplying unit plus with/without having external market
– Calculation of transfer prices under different scenarios
· Roles of the head office in setting transfer prices
· Exercises: Workshop questions; PPT slides; Additional exercises
Question 3: Performance Measurement Systems (WEEK 8 & 9) [TOTAL: 28 MARKS]
Part A (16 marks):
• Divisional performance measures in investment centres:
– Return on investment (ROI)
– Residual income (RI)
– Economic value added (EVA)
• Comparative analysis (similarities, advantages and limitations of ROI, RI and EVA)
• Impact of tax in calculating ROI, RI and EVA
• Minimising behavioural problems in measuring performances
• Group v. individual performance
• Exercises: Workshop questions; PPT slides; Additional exercises under “Learning Tasks – Week Seven”
Part B (8 marks):
• Balanced Scorecard (BSC): Key features, cause and effect relationship; performance indicators (lag & lead indicators)
• Four perspectives of BSC and how they are measured
• How can a company achieve strategic alignment using a balanced scorecard?
• Does effective management of non-financial measures in a balanced scorecard lead to improve financial performance?
• Limitations of the BSC
Question 4: Strategic Pricing (week 10) (TOTAL:20 MARKS)
· Factors that influence pricing decision
· Economic profit-maximising models and price elasticity
· Pricing Strategies: Meaning and how to use (for calculations)
· Legal restrictions on pricing decisions
· Exercises: Workshop questions; PPT slides; Additional exercises
Question 5: Sustainability and Management Accounting (Week 11) (TOTAL: 10 MARKS)
• Sustainable reporting, triple bottom line, CSR: Meaning, features, importance
• Considering Economic, environmental and social (EES) factors to make decisions: why and how
• Environmental management accounting (EMA) and Environmental costs analysis
• Exercises: PPT Slides; Workshop questions, Additional Exercises
担心学业？你还有其他选择！
KJEssay 学年守护计划！
我们是全网首家积极根据新政策优化应对方案的论文服务机构！
全面升级给你最好的防护！
1、远程代劳，资料下载，作业提交，有需要全程代劳！
KJEssay已对目前主流的教学系统Blackboard、ReCap，以及各校的ePortfolio，对全体老师做过专项培训，这方面有困难的学生，可直接授意老师代劳，我们将为你全面服务！
2、考核考试，老师提前充分备考，同程协助，助力满分！
KJEssay 保障学业提供全面服务！专业老师团队先学习了解课程内容，做充足应对，设计方案，
考试时，老师，专业应急团队，客服，同时待命！
老师快速反应，迅速做出最佳答案以及思路！
应急团队集思广益可对重难点迅速突破！
客服居中，全面负责协调沟通，提高效率！
给予及时而效率的全面帮助！
3、远程上课，录屏打卡课程讨论一个不落！
针对目前在线网课，KJEssay做出专项研究，对包括Autodesk、Azure、Skype、Zoom等视频教学软件有着充分熟悉。上网打卡一个不落。
4、保障隐私安全，全程一人全面追踪服务！所有人均签有隐私合同！
全面服务将主要安排在一位老师全面负责，做好对信息情况的充足了解掌握，不假他手！更因为全程彻底的参与，对情况以及考试有更彻底的把握！更能依据情况做出应对！也更易获取更高分！
客服以及第三方，时刻追踪，定期反馈情况。
5、一举一动全面反馈！时刻监控，看得到的全过程！24小时客服待命！
我们一直把沟通反馈，放在重中之重！尤其是代理服务，最了解的肯定还是客户，所以KJEssay会反馈所有的情况，没有客户允许下，不擅专！不乱动！
以最安全的形式，保障拿到最好的成绩！
在上半年的全面代理中,现已取得了优异的成绩与效果。
新学期，我们应对留学网课，更有经验，更加从容！
关于KJEssay
我们是KJEssay，31639人的选择！
现在就可联系我们
微信->添加朋友->添加企业微信联系人：13262280223
官网：https://www.kjessay.com
邮箱：kaijiewrite@163.com service@kjessay.com
WhatsApp：+44 7410496844（推荐添加）
QQ：1483266981
立即联系我们参与活动吧~