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Scenario: Assume you are a Management Accountant at Dell. The business has a number of different initiatives. At present, it has several issues that need to be addressed and you have been tasked to examine some of these matters. Following a recruitment campaign, a number of new trainees have been appointed and are to take part in a short induction course. Your line manager has asked you to design a Training Manual to introduce the new trainees to the business and to its various procedures. The induction course will concentrate on a number of key issues within the organization. Some of the tasks within this assessment will require you to focus on preparing suitable materials to assist trainees on the induction course. This will form the contents of the Training Manual as mentioned above that you are called upon to prepare.
Scenario: It is mentioned in the vocational scenario that Dell is able to maintain the lowest level of inventory in the industry compared to its competitors. Keeping in view the fact that inventory levels have a direct impact on profitability under various types of costing systems, your line manager has provided you with an Income Statement for Dell computed on the basis of Absorption Costing and wants you to prepare a Financial Report that is capable of interpreting data for a range of business
Scenario: One of the internal units of Dell deals with the supply of keyboards to the other units of Dell. The purchase decision shall be pursuant upon using business tools for carrying out budgetary controls. Last month this unit manufactured 4,000 keyboards. This manufacturing unit purchased and used 11,000 feet of PVC sheets. The total cost of 11,000 feet of PVC sheet was GBP 37,400. According to direct materials price and quantity standards, one keyboard requires 2.5 feet of PVC sheet at a cost of GBP 3.60. In your working as a Management Accountant, you have been called upon by your line manager to present a Business Report analysing different types of business tools for budgetary control
Scenario: Refer to an extract from the vocational scenario given below Jon Rhymes, EMEA Service Business Development Finance Director, has responsibility for large, complex bids within the region. He and his team of business development ‘pricers’ work closely with bid teams and sales colleagues to help construct deals. Rhymes joined Dell from UBS six years ago. At the time, clarity on deals, win rates and profitability was lacking or inconsistent. “We did not have a clear view of our pipeline of opportunities. We did not have a view of what deals we had sold, from a budgetary perspective, and we did not have a view of deal P&Ls, i.e. which deals were making money and how they were being tracked.” Rhymes’ team now works with Dell’s consulting and managed services organisation on the financial aspects of high-value deals. The Senior Management is now interested in carrying out a competitor analysis and wants you to present a Report.