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ACCT2019 Group Assignment
创建日期：2024-09-29 10:51:31
所属分类：会计Accounting
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Group Assignment
ACCT2019 Group Assignment
Semester 2, 2024

Scope: This assignment requires students, as a group, to carry out an analysis of the case study Gwissy
Vegan Creations (described in this document) and submit an executive report. This assignment
requires students to demonstrate their:
Ability to identify and critically apply relevant management accounting concepts and
techniques to practical business contexts and make recommendations with a focus on the
usage of qualitative and quantitative information.
Weighting: 20%
Due date: 11:59 pm, 11 October 2024
Submission: The assignment file must be saved and submitted in PDF document format.
Please submit in Canvas under the ‘Assignments’ section.
Only ONE member from each group has to submit the group assignment.
Your assignment PDF file should include the cover page, report and appendices.

You will need to complete a Peer Evaluation form.

Gwissy Vegan Creations
You and your team have been working as Management Accountants for Gwissy Vegan Creations
(Gwissy), a medium-sized business that mass-manufactures vegan soy chicken of large cartons
consisting of 25 packs. Each carton is a unit, and they are directly sold to supermarkets and whole food
stores, targeting health-conscious consumers and those seeking sustainable food options. With the
increasing popularity of vegan and plant-based protein alternatives, including soy chicken, Ada Mame
(the CEO of Gwissy) feels that the business is going to experience stiff competition in the near future
from both established brands and emerging start-ups. The rise of new competitors, each offering
innovative plant-based alternatives and novel recipes, has created a sense of urgency within Gwissy.
Ada Mame recognizes that staying ahead requires more than just meeting consumer expectations – it
demands setting new benchmarks for product quality and innovation.
A key aspect of quality for vegan soy chicken, as found by market research, is that the product should
not taste “vegan” – a description often associated with blandness or an unconvincing imitation of
meat. Given that Gwissy’s target consumer base includes not only vegans but also flexitarians,
consumers overall expect a product that closely mimics the taste and texture of real chicken while
also being nutritious. Achieving this quality aspect while keeping costs down however has been a
constant strain on the product design team. They find that achieving a convincing chicken-like taste
without using any animal products is rather difficult if not completely impossible, and the cost of
alternate materials really dictates the quality and eventual taste of the product.
As a result, there has been a constant search for a wide range of novel ingredients and ingredient
combinations by the product design team. A long list of ingredients and respective ingredient-
suppliers from around the world have been collated by R&D team. Ingredients include plant proteins
derived from peas, wheat, soybeans, and legumes, as well as seasonings, natural flavour enhancers,
binding agents and texturisers. Each ingredient type offers different textures and flavours, which must
be carefully balanced. This process is further complicated by the need to ensure that the ingredients
are sustainably sourced and non-GMO – criteria that are increasingly important to Gwissy's target
consumers. However, these same criteria together with the need to weigh quality, costs and supplier
reliability narrows down the pool of viable suppliers. The R&D team has been trying to construct an
optimal combination of suppliers in collaboration with the product design team, striving to balance
flavour, texture, and cost. This collaboration has become a critical factor in the product development
process, as any changes in the ingredient mix can significantly impact the product’s taste and cost
structure. However, the challenge lies not only in sourcing ingredients that can replicate the taste and
texture of chicken but also in managing the costs associated with these ingredients.
To be ahead of competition, Gwissy has also determined that the manufacturing labour-force is a key
part of the final quality profile of the vegan soy chicken. The product design team has enforced that
while they are able to come up with various soy chicken recipe formulas and taste profiles – it is the
quality-checking skills, eye-for-detail and ‘gut instincts’ of the manufacturing labour-force together
with well-maintained state-of-the-art equipment that ultimately ensure how ‘genuine’ the vegan soy
chicken will actually taste. The product design team has emphasised that even the most meticulously
formulated recipe can fall short without the skill and expertise of the manufacturing workforce. The
manufacturing process for vegan soy chicken is complex, requiring precision, attention to detail, and
an intuitive understanding of the intricacies of plant-based food science. A misstep in any of these can
compromise a whole batch of vegan soy chicken. Moreover, the business has implemented rigorous
quality control measures at every stage of the production process. From the selection and inspection
of raw ingredients to the final packaging of the product, every step is meticulously monitored to
ensure consistency and quality.

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关键词一 关键词二 关键词三 关键词四 关键词五 和法规和的发更好的风格和 ECON 615 FINC 612 CSC148 COMP 639 ACCT 203 ACCT 211 PSYC 101 MTH2009 COMP52315 PSYCO 432 statistics MATH4063 11 xxx 1 MA1MSP MAST30028 MATH3888 CS341 EEE30002 ES2F5 MCD4160 CC0933 ECON 1101 MCHM3001 CHEM3118 COMMGMT 2511 COMP41280 STAT 631 24T1 IRE379 SENG365 ECON433 FIT3139 MATH4602 LING5621M FINS5516 ECON3208 MN2177 L2 SM EEET1415 Finance DS4023 COMP3004 7CCSMRTS K1S5B6 Stat230 CSCI4211 CSI2132 ECON30130 MAS6100 ENVS222 COM2107 INFO1112 STAT 4004 FIT2100 comp2022 COMP4691 Physics 307 Econ 659 probability CSCI316 fir29 CSCI203 COMP3160 COMP6714 INFO1113 Physics 7B Physics Photonics S203031 STAT2005 COMP90015 CSCI 2110 CSCC46 Information CSC477 COMP4650 Statistical COMP 346 COMP1017 ELEC340 MATH1007 Programming function STAT 244 CS 134 Java cse13s Math 108A FW20 ECON3389 CSE 130 Science 331 COMP9020 engineering COSC 445 CSE 5523 GAME2012 visualization MATH 235 Math 370 CSC343 COGS 108 EE524 COMP10200 STAT 416 3FK4 MSCI 311 ECON6113 ACC40700 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