[SOLVED] 程序代写 ACCT2522 Management Accounting 1 Term 1, 2022

UNSW Business School
ACCT2522 Management Accounting 1 Term 1, 2022
ACCT 2522 Report: Cost of Quality Analysis (10%)
Assume that you and your teammate are business analysts at a fast-growing company, Caffeinme Ltd. Caffeinme manufactures professional expresso machines that are sold to cafés and restaurants. The CEO,, has asked the two of you to undertake a special project to analyse Caffeinme’s costs of quality (COQ) for the month of February. Caffeinme has never conducted such an exercise before, but Kopi has just heard about the concept of COQ and is interested to see how it applies to Caffeinme.

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As part of this exercise, you have contacted Caffeinme’s Production Department, Human Resources Department, and Sales Department to obtain the relevant information. This information is provided to you on p.3-6. In addition, here is an optional video about how professional expresso machines are made (you can assume that Caffeinme has a similar process).
Your task is to submit a report with a visual presentation of your analysis of Caffeinme’s COQ, accompanied by two recommendations based on your analyses. The details of your report requirements are outlined below:
Detailed report requirements:
a) Based only on the information provided (see p. 3-6), prepare a one A4 page visualisation or infographic about Caffeinme’s costs of quality (COQ). At a minimum, you must present: (i) Caffeinme’s prevention cost, appraisal cost, internal failure cost and external failure cost; (ii) its non-conformance cost to conformance cost ratio; and (iii) its total cost of quality. Other than these numbers, you are free to include (or not) any other narrative or numerical information as you see fit. However, you do NOT have to conduct additional research – all the relevant information has been provided to you. You are also not required to calculate the quality loss function. You may present the required information in any format you like (e.g., tables, charts, graphics etc., i.e., you do not have to use the traditional COQ table) – so feel free to be creative! Your visualisations/infographics must be visually appealing, draw attention to Caffeinme’s costs of quality, and be aimed at persuading Caffeinme’s top management that managing quality is important.
b) Provide two recommendations (on a separate A4 page) specific to Caffeinme based on information presented in part (a). These recommendations should be aimed at reducing Caffeinme’s COQ in the future, and must be justified (i.e., you need to explain why following these two recommendations can reduce Caffeinme’s future COQ). Part (b) must not exceed 250 words (including headings).
c) Attach a one A4 page appendix that shows how you arrived at each of the COQ numbers and the ratio in part (a).
d) Your submission must be in the form of a single pdf file, presented professionally. Your audience is Caffeinme’s top management. You do not need to write an introduction or conclusion, but you must include a report cover page in the form of an email to (Caffeinme’s CEO). Please sign off the email with both of your names and student numbers. You are not expected to conduct additional research and therefore references are not required. A sample version of an email can be seen as part of the information provided to you on p.6.

In summary, your 4-page report will contain the following elements:
1. An email to Caffeinme’s CEO (to explain what you are submitting and why). See p.6 for a sample e-email format.
*Please note that this email is in addition to the assignment cover page required – see “Report due date and procedures” section below.*
2. One-page visualisation of Caffeinme’s costs of quality (i.e., requirement part (a))
3. One page, 250 words maximum in total, on two recommendations (i.e., requirement
4. One page appendix on how you calculate the costs of quality (i.e., requirement part (c))
Marks allocation
Refer to your assessment rubrics outlined in the document “ACCT2522 Additional Information on Assessments Term 1, 2022” available on Moodle.
Due date and submission process
Due date and procedure for notifying team arrangement (only for students who choose to work
in pairs):
You are encouraged to complete this report in pairs (both students in a team must be enrolled in the same tutorial). Successful completion of this report requires a range of skills, including creative thinking, data visualisation, analytical and communication skills. Working in pairs allows you to learn to brainstorm ideas as a team and take advantage of you and your teammate’s relative strengths.
If you choose to complete this report in pairs, please send an email by 4th March (Week 3, Friday) by 5pm to your tutor containing (i) the name of the other student in your tutorial (i.e., your teammate); and (ii) a statement that both of you agree to work together and will contribute equally to the report. You must cc your teammate in the email, and your teammate’s consent will be implied unless s/he emails your tutor within 2 working days of your email being sent to indicate that s/he does not want to work with you. Late requests will not be considered as this report can be completed individually.
If you choose to complete this report individually, please do not email your tutor.
Report submission due date and procedures:
Please submit a copy of your report in pdf format to Turnitin. If you choose to work with another student, please ensure that only one of you submits your report to Turnitin.
Please attach a completed assignment cover page which has been signed by all relevant students to the report. The cover page can be downloaded from Moodle. A 0.5 mark penalty will be imposed on students who fail to compete and sign the cover page.
Please make sure that you name your pdf file using your names, in this format: “Tutorial number name1 name 2 COQ report.pdf”. For example, if and from Tutorial T09A work on a report together, they will name their submission: “T09A COQ.pdf”.
Any questions?
If you have any further questions about this assignment, please post them on the course discussion forum under “Report”.

Information required for your submission
Use the information in the following pages to calculate Caffeinme’s costs of quality. You do not need to conduct additional research for this assignment.

Information obtained from Caffeinme’s Production Department
#Non-productive time report – Feburary << units produced = 75 ProXpressio Machines>>
Incident/activity
Machine repairs
Preventive maintenance
Final quality inspections
Non-productive time
Esitimated costs*
Notes from factory supervisor
[incorrect operations caused bending machine to briefly jammed, 5 Feb]
[routine monthly safety checks and maintenance, 15 Feb]
[routine final inspection for each unit of finished product]
Scrap type
Unit of measurement
Total cost
Scrapped alumnium sheets
Faulty knobs
no. of knobs
* esimated cost is based on the proportion of factory labour hours allocated to these activities, plus required supplies #Scrap report – Februrary

Information obtained from Caffeinme’s Human Resources Department:
Comments – From Daryl Soman, HR Team Leader:
@Business Analysis team: here is the training information you asked for.
Cheers, Daryl
Training program costs Acct No 42111/HR22
Program code
Quality culture on the factory floor
How to manage customer complaints
Course aim
[internal training: build quality awareness – frontline factory workers]
[internal training: best practice when handling customer complaints]

Information obtained from Caffeinme’s Sales Department: Sales department flash report Feb [extract]
Refundsprovidedtocustomersduetoproductfaults*: $ 15,000
*3 machines were returned with full refund, all with issues relating to water flow control failures
NPS Feburary: 8.0
[net promoter score]
NPS January: 9.5
Sales revenue February: $345,000
No. of hours customer complaint officers spent on handling customer complaints in Feb:
Re: Additional information required
From:, Sales Division Head To: Business Analysis Team
cc:, CEO
Dear Business Analysis Team,
With regard to the two questions you asked us earlier, please see below for our responses:
(1) HR came back to us with the hourly rate of the the sales team members handling customer complaints;
the hourly rate including on-cost is $95 per hour.
(2) I have looked up the industry benchmark report you asked for. The report suggests that a decline of every 0.5 NPS is generally associated with an estimated 2% lost sales.
Please let me know if you have any other questions.
Division Head | Caffeinme

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