Assessment Criteria
Learning Outcomes: Knowledge and Understanding tested in this assignment:
1. Assess the theory and techniques within the areas of short and long-term decision-making; ü
2. Examine how short and long-term decision-making relates to the overall context of management accounting; ü
3. Research how the role of management accounting is changing and the factors influencing this.
Learning Outcomes: Skills and Attributes tested in this assignment:
1. Apply costs to develop decision-making models in complex scenarios;
2. Evaluate relevant costs and revenues for decision-making and apply this analysis in a variety of complex

short and long-term decision-making scenarios;

Transformational Opportunities
·         Develop an in depth understanding of a complex management accounting application.

·         Undertake research to relate theoretical studies to real companies.

Feedback /Marking criteria for this Assignment
Performance will be assessed using HBS Grading Criteria and Mark scheme.
Guidance for improvement will be given in writing on the StudyNet Feedback Form within 4 weeks of submission.

Failure to submit your assignment BY the required submission deadline will result in the mark achieved being reduced. For each day up to five days after the published deadline, coursework submitted late (including deferred coursework, but with the exception of referred coursework) will have the numeric grade reduced by 10 points until or unless the numeric grade reaches or is 40 (UG).  After 5 days, late submissions not accepted. Referred coursework submitted after the published deadline will be awarded a grade of zero (0).
Plagiarism offences will receive standard penalties.


Detailed Brief for Individual Assessment

Assignment Title: Charlie’s Coffee Shops – the need for control

 Charlie Shah from an initial coffee shop opened in St.Albans in 2014 has opened a further 5 outlets throughout Hertfordshire. Typical of an entrepreneurial company formal budgets have never been produced. A new partner who is funding further expansion into Middlesex and London has requested the appointment of a qualified accountant who will be responsible for creation of annual budgets and also then monthly reports that measure actual performance against planned performance. As that accountant you are to prepare a report for Charlie that :


Evaluates a management control system.

Examines the management accounting control system approach and how it could be applied at Charlie’s Coffee Shops.

Evaluates the need for managers of the outlets to participate in the budget setting process.          .          

Any specific instructions:

Your assignment must be written in report format, with a heading for each of the three elements. Please bear this in mind, as marks are awarded for good presentation. You are advised to remind yourselves of the CASE guidelines for report writing, which are available via studynet Academic Writing/Essays, Reports, Reflective Writing and Posters


Be advised that in-text citations are included within, and contribute towards your word-count.

Referencing must be complete and in accordance with the university’s standard referencing style Harvard Referencing.

Your submission must be your own work and not copied. It will be checked for plagiarism which carries a severe penalty.

During lectures and tutorials, guidance will be given on how to approach this coursework and further information will be given about the expectations of a successful assignment. Those students requiring individual guidance and clarification are welcome to visit their tutor during his published office hours or at another time by appointment.

Students are referred to the Hertfordshire Business School undergraduate generic grading criteria. These explain how to distinguish between the expected performance at each grade, and offer information about the weighting attached to each component of the assignment. A link to these criteria can be found on studynet and in your programme handbook.

Mark scheme: Weighting
Presentation: Proficient use of English including grammar and spelling. Good academic style of writing. Appropriate report format with good structure and layout. Contained within maximum permitted word-count. 10
Referencing: Proper use of in-text citations, including page numbers where direct quotations used; reference list, all in strict compliance with CASE Harvard (see studynet). 5
Content: Material relevant to the subject area is correctly and comprehensively included and tailored to the requirements of the assignment brief. 20
Evidence of Research: Inclusion of relevant academic and professional sources that serve to demonstrate knowledge and understanding of the topic. 20
Analysis and Critical Argument: Application of knowledge and understanding that demonstrates the ability to evaluate a problem or issue, attributing weight and significance to the evidence obtained from relevant sources, and deciding where the balance of the argument lies. 30
Conclusion: Finishing with a strong conclusion which demonstrates the end point of the report. Draws together the different arguments made in the body of the work 15
Total 100

Student Support and Guidance

·         For further help, contact your module leader in their drop-in hours or by email.

·         Use the Grading Criteria in your Programme Handbook and mark scheme to help improve your work.

·         Go to CASE workshops, use the CASE website and drop-in hours

·         Academic English for Business support is available through daily drop-ins from the CASE office.  See the CASE workshop timetable on the CASE main website page for details.



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