Assignment/Task Brief Course: Access to Business & Accountancy
Module Name: AccountingManagement
Unit Name: Activity Based Costing
Unit code:(AA3/2/LN/069 & AA3/3/LN/057)
Learner Name: Tutor Name: Chris Cooney
COURSE WORK ASSIGNMENT 2015-16 Traditional cost accounting has been based on allocating a subjective or calculated range of indirect expenses to direct costs. Activity Based Costing (ABC) offers an alternative approach. Much of the textbook work on ABC refers to examples from large-scale manufacturing and yet in the UK total public spending is expected to be some £759 billion in fiscal year ending 2016 of which 12% (£89 billion) will be spent within the education sector (www.ukpublicspending.co.uk).
REQUIRED:
Discuss how a UK university might use ABC to (a) produce costs for services, and to (b) evaluate the internal efficiency and profitability per service line. Both benefits and drawbacks must be considered.
Your answer must be supported by extensive reference to relevant literature, logical argument, and may, but not necessarily, include worked examples to illustrate your arguments attached as appendices to your work. All reference to literature must be referenced in Harvard Style. The validity and reliability of all literature must be considered except where its source is a peer-reviewed journal. The literature you refer to does not need to be about UK public sector organisations: you may find journal articles from other countries, or articles about small or large private enterprises. Such articles might help you to discuss applying the principles of ABC from one type of organisation to another, from one country to another, or to discuss differences between private and public sector organisations.
FEEDBACK DATE: 15 JANUARY 2016
The word count is 2,000 words +/- 10%. This is to be strictly adhered to and marks will be deducted accordingly if you go under or over the stated limit. Grade Descriptors:GD1, GD2, GD7

Date set: 24/09/2015 Date for draft submission (If Applicable): Date for final submission:
20/11/2015 Assignment
Number: 2 Assignment brief:
• For a Grade Level 3 you must hand in the assignment on time.
• The assignment report should be word processed.
• For a Level 2 & 3 you must select a well-known company and compile with the grade criteria described below
• Late handing in of assignment will mean only a maximum of a Pass can be achieved and will be awarded provided the report meets the L3 grade criteria
• Refer to TASKS section below. Word maximum limit 2000 words
Learner declaration: I state that the attached work for assessment, herein, is my own and that the work of others has been referenced appropriately.
I confirm that the writing herein, has been written by me and where I have used the writings of another I have acknowledged this with either quotation, reference, footnote or other citation. Signature: Date:
Resubmission (if applicable)
If any of the assessment criteria for this assignment have not been met at Level 3, a resubmission may be permitted. Only one resubmission is allowed for each assignment.
Requirements for resubmission / Task set:

Date set: Date due: Date submitted: Feedback on resubmission: Level achieved after resubmission: Tutor/Assessor’s signature: Date:

Part B: Feedback on grading
Applicable only if all assessment criteria achieved at level 3
Grade Descriptor Tutor/Assessor comments against grade descriptors Grade indicator (P/M/D)
GD1: Understanding of the subject
GD2:
Application of Knowledge
GD7:
Quality Grade indicators for assignment Final unit grade, if applicable *

Learner’s comments following return of assignment:

Learner signature