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%)