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Benchmarking: Benchmarking Method
Meets “Proficient” criteria, and determination is well supported and plausible (100%)
Determines which benchmarking method management should adopt and justifies response (90%)
Determines which benchmarking method management should adopt but does not justify response (70%)
Does not determine which benchmarking method management should adopt (0%)
Alternative Costing Method: Main Characteristics
Meets “Proficient” criteria and displays a keen insight into the variety of alternative costing systems (100%)
Identifies alternative costing systems and describes the main characteristics of each (90%)
Identifies alternative costing systems but does not describe the main characteristics of each, or identification or description contain inaccuracies (70%)
Does not identify alternative costing systems (0%)
Alternative Costing Method: Adopt
Meets “Proficient” criteria and demonstrates a nuanced understanding of the relationship of the needs of a company and an alternative costing system (100%)
Determines what the company should look for when deciding to adopt an alternative costing system and supports response with examples (90%)
Determines what the company should look for when deciding to adopt an alternative costing system but does not support response with examples (70%)
Does not determine what the company should look for when deciding to adopt an alternative costing system (0%)
Alternative Costing Method: Method
Meets “Proficient” criteria, and determination is well supported and plausible (100%)
Determines whether the company should adopt the alternative costing method and defends response (90%)
Determines whether the company should adopt the alternative costing method but does not defend response (70%)
Does not determine whether the company should adopt the alternative costing method (0%)
Memo to Management: Findings
Meets “Proficient” criteria, and description is exceptionally clear and contextualized (100%)
Describes the overall findings of analysis and identifies key elements that management should be aware of (90%)
Describes the overall findings of analysis but does not identify key elements that management should be aware of (70%)
Does not describe the overall findings of analysis (0%)
Memo to Management: Business Planning
Meets “Proficient” criteria, and recommendation is well supported and plausible (100%)
Makes recommendation to enhance business planning based on cost accounting analysis (90%)
Makes recommendation to enhance business planning, but recommendation is not based on cost accounting analysis (70%)
Does not make recommendation to enhance planning (0%)
Memo to Management: Business Operations
Meets “Proficient” criteria, and recommendation uses industry- specific language to establish expertise (100%)
Recommends a performance tool to improve business operations based on cost accounting analysis (90%)
Recommends a performance tool to improve business operations, but recommendation is not based on cost accounting analysis (70%)
Does not recommend a performance tool to improve business operations (0%)
Submission is free of errors related to citations, grammar, spelling, syntax, and organization and is presented in a professional and easy to read format (100%)
Submission has no major errors related to citations, grammar, spelling, syntax, or organization (90%)
Submission has major errors related to citations, grammar, spelling, syntax, or organization that negatively impact readability and articulation of main ideas (70%)
Submission has critical errors related to citations, grammar, spelling, syntax, or organization that prevent understanding of ideas (0%)
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