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RSM222 – Individual costing

创建日期：2024-05-14 15:32:13

所属分类：金融Finance

标签： RSM222

Individual costing

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RSM222 – Individual costing assignment instructions

Worth 5% of your overall course grade

Instructions:
Pick a single dish that you can both make at home and purchase at a restaurant.

Part 1 [over 3 slides max]: From the perspective of making the dish at home
• Describe in reasonable detail what you estimate the total cost would be for you
to prepare the dish.
• State/summarize your assumptions and rationale for costs, i.e., direct labour rate,
direct materials, indirect costs, etc.
• Prepare your costing analysis in an Excel workbook and transpose table(s) with
key information (highlights) onto a PowerPoint (format it to be readable on a
slide). Provide a breakdown of the cost elements. Discuss/provide context as you
see fit assuming you are presenting/explaining the information to an audience of
non-accountants.

Part 2 [over 5 slides max]: For the perspective of making/selling the dish at a restaurant
• Describe in reasonable detail what you estimate the cost would be for the
restaurant to prepare the dish.
• State/summarize your assumptions and rationale for costs, i.e., direct labour rate,
direct materials, indirect costs, etc.
• As part of your analysis for this part, state what contribution margin and profit
margin you believe the restaurant makes on this dish.
• For this part, please also include some data visualizations elements (charts,
graphs, icons, tables) that would be helpful to a restaurant owner. Your choices
should aim to help a non-accountant better understand your analysis and the
story you are trying to tell them.
• Prepare your costing analysis in an Excel workbook and then transpose the
table(s) and visualizations to a PowerPoint (format it to be readable on a slide).
Ensure you provide a breakdown of the cost elements. Discuss/provide context
as you see fit assuming you are presenting/explaining this information to an
audience of non-accountants, i.e., the executive chef of the restaurant.
• Note: Do not over-complicate the exercise with other operational restaurant
costs. The exercise is at the scope of comparing a single dish to demonstrate your
understanding and appreciation of costing.
• Note: For data visualization, while Excel offers many options for charts and
graphs, students may use other applications that they are comfortable with, i.e.,
Google sheets, Google charts, Tableau, etc.

Copyright © 2022 Amy Kwan. All rights reserved. RSM222 Individual Costing Assignment. Page 2 of 2
Part 3 [over 3 slides max]: Overall reflection and summary
• After completing the costing from the two perspectives (home vs. restaurant),
provide your thoughts, analysis, and/or reflection upon completing this exercise.
• Reflection prompts to consider: Did this exercise give you an applied appreciation
of why understanding costing is important? How/why?
• The contents of your reflection/analysis are up to your interpretation, but the
focus is to provide your key takeaways from comparing Parts 1 & 2 and from
completing this assignment.

Submission Guidelines:
• Upload one PowerPoint/PDF file to Quercus by Friday October 28 at 10pm.
• General guideline:
o Cover slide (title, name, id)
o Introduction slide (i.e., What is your dish? What will you be presenting in
the upcoming slides?)
o Parts 1-3 slides
o Appendix slides (optional; 3 slides max)
• Note: You can only upload one file (PowerPoint/PDF). We will not be accepting or
reviewing other files/attachments.

Evaluation guidelines:
• Demonstration of applying and incorporating management accounting concepts
from RSM222 (i.e., cost methods, cost behaviours, etc.).
• Professional presentation with a clear purpose and audience in mind (i.e.,
preparing a presentation that tells a story about your work, analysis, etc.).
• Sound and reasonable costing analysis with justification (i.e., clear communication
of assumptions and thought process).
• Understandable and readable visualizations.
• Assessment will include readability, flow, and neat/professional presentation.

Additional information about evaluation:
In addition to evaluating the core project deliverables the assessment will consider:
• Communication Skills: appearance, tone, structure, technical execution
• Technical Skills: choices/judgements, adequately addressing the analysis/exercise
• Professional Skills: understanding of role, context, and critical thinking

Good luck, have fun, and…Bon Appetit!

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