Posted: February 1st, 2022

COAC216 Assessment 3 – Cost Accounting 2,000 words Report

Business / Bachelor of Accounting
Unit Code: COAC216
Unit Title: Cost Accounting
Type of Assessment: Assessment 3 – Group Report (Maximum 5 students in a group)
2,000 words (excluding executive summary, table of content, heading & subheading, references, appendix & tables)
Unit Learning Outcomes
1. Discuss various approaches to performance evaluation and control in
various types of organisations.
2. Discuss the changing role of management accounting.
5. Select devise and apply different types of cost allocation and explain
their different roles for supporting strategic managerial decision
6. Critically evaluate the uses of managerial accounting information for
strategic decision making in various business contexts.
Submission Date:
Presentation : Week 9 (During tutorial hour)
Report & Presentation : Week 10 Sunday 11.59 pm(Moodle submission)
Individual contribution form: Week 10 Sunday 11.59 pm(Moodle submission)
Assessment Task: Group Presentation and Written Report
Total Mark: 100 marks
Weighting: Presentation: 5%
Report: 15%
Kent Institute Australia Pty. Ltd.
Assessment Brief ABN 49 003 577 302 CRICOS Code: 00161E RTO Code: 90458
Version 2: 11th October, 2019 Page 2 of 7 TEQSA Provider Number: PRV12051
Students are advised that submission of an Assessment Task past the due date without a formally
signed approved Assignment Extension Form (Kent Website MyKent Student Link> FORM – Assignment
Extension Application Form – Student Login Required) or previously approved application for other
extenuating circumstances impacting course of study, incurs a 5% penalty per calendar day,
calculated by deduction from the total mark.
For example. An Assessment Task marked out of 40 will incur a 2 mark penalty for each calendar day.
More information, please refer to (Kent Website MyKent Student Link> POLICY – Assessment Policy &
Procedures – Student Login Required)
Students are required to work in a group of 5 students for a presentation and a written report. Students must
registerfortheir groupwith the lecturerin week 4 and 5 and are not allowed to change group members without
the lecturer’s permission.
Part Task Mandatory Online Training Course
1. Think about a feasible start-up
business model and choose one.
2. Develop a one-page business plan
using the Business Model Canvas. (A
detailed procedure will be given in
Part 1 online training course)
A mandatory Part 1 online training course and
resources available in Moodle. Every member
must complete the Part 1 training course.
1. Develop a vision and a mission
statement for the business model.
2. Develop a Balanced Scorecard for
the proposed start-up business
(A detailed procedure will be given in
Part 2 online training course)
A mandatory Part 2 and 3 online training course
and resources are available in Moodle. Every
member must complete the Part 2 training
Andrew Bill and Mike Thomas are good friends. They have just graduated from Kent Institute Australia
and planning to start a start-up business. Andrew and Mike have $400,000 to start a business, which
means that business setup cost plus the estimated loss until the business reaches the break-even point
cannot exceed $400,000. Each group is required to perform the below tasks. Good luck!
Kent Institute Australia Pty. Ltd.
Assessment Brief ABN 49 003 577 302 CRICOS Code: 00161E RTO Code: 90458
Version 2: 11th October, 2019 Page 3 of 7 TEQSA Provider Number: PRV12051
Perform a break-even analysis for the
proposed start-up business model.
(A detailed procedure will be given in
Part 3 online training course)
Each group is required to present their work through a presentation and a written report. The details
are as follow:
Task Description Due
Date Weighting
(Presenting to
Convince your potential investors so that they invest on
your business model.
Requirements for presenting groups:
 Photocopy your BMC in A4 (with your group number
clearly written) enough to give at least one copy to each
group (e.g. if there are 10 groups, your group need to
print 10 copies of your BMC) and give to your lecturer on
the presentation day;
Duration: 10 minutes
No of presenters: 5 people
 PPT Slide: Business Model Canvas (minimum), and
Balanced scorecard & BE analysis (optional)
Requirements for participating groups:
Actively listen to other groups’ presentation and give
$500 stickers (total 20 stickers available per group) to
the business models that your group want to invest.
The business model that gets the most of stickers will be
awarded as the Best Business Model.
Kent Institute Australia Pty. Ltd.
Assessment Brief ABN 49 003 577 302 CRICOS Code: 00161E RTO Code: 90458
Version 2: 11th October, 2019 Page 4 of 7 TEQSA Provider Number: PRV12051
This assessment is a group activity and students are required to work with their respective groups. No individual
submission will be accepted. You will not receive any marks for this assignment if your group members
collectively report against you for non-participation or non-cooperation. You have to nominate someone as your
group leader to coordinate the assignment submission.
The assignment must be submitted online in Moodle and Turnitin. All materials MUST be submitted
electronically in Microsoft Word format. Other formats may not be readable by markers. Please be aware that
any assessments submitted in other formats will be considered LATE and will lose marks until it is presented in
MS Word.
No paper based or hardcopy submission will be accepted. Our Academic Learning Support (ALS) team would be
happy to help you with understanding the task and all other assessment-related matters. For assistance and to
book one-on-one meeting please email one of our ALS coordinators (Sydney; Melbourne
For online help and support please click the following link and navigate Academic Learning Support in Moodle.
Each group is to write a business plan report including:
A brief description of your business idea;
Vision and Mission statement
Business Model Canvas for your business idea (put BMC
in your report)
Balance Scorecard (BSC) (what is BSC?, BSC for your
idea, translation of strategy of your business model),
make sure to put your BSC in your report.
Break-even analysis (BE) (what is BE analysis?,
estimated operation costs (not setup cost) and
revenue, categorisation of fixed and variable cost,
calculation of contribution margin, calculation of BE in
unit/service and BE in dollar, overall comment on BE of
your business model)
Comment on overall feasibility.
Kent Institute Australia Pty. Ltd.
Assessment Brief ABN 49 003 577 302 CRICOS Code: 00161E RTO Code: 90458
Version 2: 11th October, 2019 Page 5 of 7 TEQSA Provider Number: PRV12051
Marking Criteria Lecturer Expectation Marks Comments
Student presents information
in logical sequence which
audience can follow.
1 Recommend to peerreview before the final
Accurate and in depth
information, sufficient amount
of information
1 Kindly refer to lecture
discussions if necessary.
Audience Interaction
Members maintain eye contact
and use appropriate gestures
while seldom returning to
1 Recommended to
practice before the final
Communication & Time
Student uses a clear voice and
correct, precise terms so that
all audience members can hear
presentation. The presentation
was of the proper duration.
1 Recommended to
practice before the final
Members have equivalent
roles, smooth transitions, and
all parts are integrated with
each other.
1 Kindly communicate the
efforts of each team
member in individual
contribution statement
Criteria Lecturer Expectation Marks Comments
Part 1
Description of the business idea 1/15
Business Model Canvas 1/15
Reasonable presentation of the business model
using BMC (understanding of BMC will not be
assessed in this assessment.)
Part 2
Vision and Mission statement 1/15
Introduction to Balanced Scorecard 1/15
Presentation of BSC for the business model 1/15
Translation of strategy of the business
model 2/15
Part 3
Introduction to BE analysis 0.5/15
Estimation of costs and revenue 1/15 Reasonable and logical estimation. Setup cost
should not be included
Categorisation of the costs (Fixed and
Variable costs) 1/15 Good understanding of fixed and variable cost
Calculation of contribution margin and BE
point in unit/service and in sales dollar 1.5/15 Include the actual calculations in appendix.
Overall Feasibility of the business model 1.5/15 Is the proposed business model feasible? If so
Kent Institute Australia Pty. Ltd.
Assessment Brief ABN 49 003 577 302 CRICOS Code: 00161E RTO Code: 90458
Version 2: 11th October, 2019 Page 6 of 7 TEQSA Provider Number: PRV12051
explain the feasibility. If not, why?
Executive Summary 0.5/15 A brief summary of each section of the report
Table of contents 0.5/15
Sub-headings 0.5/15 Appropriate use sub-headings to make the report
easier to understand.
Conclusion 0.5/15 Good summary. No new ideas should be introduced
in conclusion.
(0.5/15) Harvard Referencing 0.5/15 Proper Referencing Style
Word limit 1800 – 2200 words Penalties may apply for exceeding the word limit.
Content for Assessment Task papers should incorporate a formal introduction, main points and conclusion.
Appropriate academic writing and referencing are inevitable academic skills that you must develop and
demonstrate in work being presented for assessment. The content of high quality work presented by a student
must be fully referenced within-text citations and a Reference List at the end. Kent strongly recommends you
refer to the Academic Learning Support Workshop materials available on the Kent Learning Management
System (Moodle). For details please click the link and download the file titled “Harvard
Referencing Workbook”. This Moodle Site is the location for Workbooks and information that are presented to
Kent Students in the ALS Workshops conducted at the beginning of each Trimester.
Kent recommends a minimum of FIVE (5) references in work being presented for assessment. Unless otherwise
specifically instructed by your Lecturer or as detailed in the Unit Outline for the specific Assessment Task, any
paper with less than five (5) references may be deemed not meeting a satisfactory standard and possibly be
Content in Assessment tasks that includes sources that are not properly referenced according to the “Harvard
Referencing Workbook” will be penalised.
Marks will be deducted for failure to adhere to the word count if this is specifically stated for the Assessment
Task in the Unit Outline. As a general rule there is an allowable discretionary variance to the word count in that
it is generally accepted that a student may go over or under by 10% than the stated length.
References are assessed for their quality. Students should draw on quality academic sources, such as books,
chapters from edited books, journals etc. The textbook for the Unit of study can be used as a reference, but not
the Lecturer Notes. The Assessor will want to see evidence that a student is capable of conducting their own
research. Also, in order to help Assessors determine a student’s understanding of the work they cite, all in-text
references (not just direct quotes) must include the specific page number(s) if shown in the original. Before
preparing your Assessment Task or own contribution, please review this ‘YouTube’ video (Avoiding Plagiarism
through Referencing) by clicking on the following link: link:
A search for peer-reviewed journal articles may also assist students. These type of journal articles can be
located in the online journal databases custom essay writing help and can be accessed from the Kent Library homepage. Wikipedia, online
dictionaries and online encyclopaedias are acceptable as a starting point to gain knowledge about a topic, but
should not be over-used – these should constitute no more than 10% of your total list of references/sources.
Additional information and literature can be used where these are produced by legitimate sources, such as
Kent Institute Australia Pty. Ltd.
Assessment Brief ABN 49 003 577 302 CRICOS Code: 00161E RTO Code: 90458
Version 2: 11th October, 2019 Page 7 of 7 TEQSA Provider Number: PRV12051
government departments, research institutes such as the National Health and Medical Research Council
(NHMRC), or international organisations such as the World Health Organisation (WHO). Legitimate organisations
and government departments produce peer reviewed reports and articles and are therefore very useful and
mostly very current. The content of the following link explains why it is not acceptable to use non-peer reviewed
websites (Why can’t I just Google?):
(Thank you to La Trobe University for access to this video).

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