ACCT2012: Case Study Marking Guide
ACCT2019: Management Accounting Group
Case Analysis – Generic Marking Guide
The following is indicative of how marks will be determined when the group case study analysis is
graded.
Allow some discretion for the integration of the write up. There should be a clear and consistent
narrative from the Executive Summary right through to the analysis, findings and recommendations
and other sections of the report. Students are to demonstrate that they can write to a standard that
is appropriate for the Executive Management team including the CEO.
1) Executive Summary (20 marks)
An overall succinct summary of the case including key pieces of information from the background,
analysis, major findings, recommendations and limitations. Upon reading the executive summary slide,
a manager should have enough detail to be able to get a complete grasp of the whole situation,
without having to read through the rest of the report in detail.
Mark Student Response
17-20 Presentation of outstanding quality, demonstrating an excellent standard of written
language, logical argument, interpretation of material and a logical conclusion.
Short, to the point. Identifies the major issues appropriately – no more than one
PowerPoint page – should use 16 point font.
15-16.9 Presentation is of superior quality, demonstrating a command of language, sound
grasp of content and efficient organisation of material.
13-14.9 A sound performance, competent and appropriate. Does not cover all major points
– these are introduced later in the report. Demonstrates a clear grasp of the basic
skills and knowledge.
10-12.9 Presentation has significant weakness and/or is too wordy. A satisfactory attempt –
either cursory or tries to cover everything. Demonstrates a satisfactory
understanding and command of basic skills and core knowledge.
Below 10 An unsatisfactory attempt to meet the demands of the assignment. Does not
demonstrate understanding and command of basic skills and core knowledge.
2) Background (10 marks)
Introduces the business and the case context. Provides key details about the business and a
description of all the important matters/issues/concerns and their background that is relevant to the
case and the findings. States the specific purpose of the report.
Mark Student Response
8.5 - 10 Presentation of outstanding quality, demonstrating an excellent standard of written
language, logical argument, interpretation of material and a logical conclusion.
Short, to the point. Identifies the existing problems and clear linkages to
operational and management issues, as a result of cost analysis.
7.5 – 8.4 Presentation is of superior quality, demonstrating a command of language, sound
grasp of content and efficient organisation of material. Work that is well written.
6.5 – 7.4 A sound performance, competent and appropriate. Work that is fairly written.
Covers all major information on background. Demonstrates a clear grasp of the basic
skills and knowledge.
5 – 6.4 Presentation has significant weakness. A satisfactory attempt – not clearly stated.
Demonstrates a satisfactory understanding and command of basic skills and core
knowledge.
Below 5 An unsatisfactory attempt to meet the demands of the assignment. Does not
demonstrate understanding and command of basic skills and core knowledge.
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ACCT2012: Case Study Marking Guide
3) Analysis (20 marks)
Provides an overview of the analysis undertaken and the results obtained. Supporting calculations
should not be included here (but in the appendices), with this section referencing the appropriate
appendices. Analysis does not involve just a simple presentation and interpretation of key calculation
results. Additionally and more importantly, it involves looking at specific calculation results/methods
together with other results/methods and also quantitative and qualitative pieces of information from
the case study. From this exploration, the purpose is to draw out specific: insights, implications,
assessments, relationships/interconnections, reasons, areas of concern/action, questions that need
resolving etc. that are not manifest. It is acceptable to make some reasonable speculations here.
Mark Student Response
17-20 Presentation of outstanding quality, demonstrating an excellent standard of written
language, logical argument, interpretation of material and a logical conclusion.
Analysis is succinct, precise and to the point and flows from the key calculations.
Any assumptions made are clearly identified and explained. Any presentation of
numbers or diagrams from appendices are referred back to the relevant appendix.
15-16.9 Presentation is of superior quality, demonstrating a command of language, sound
grasp of content and efficient organisation of material. Analysis is precise and to the
point and flows from calculations. Work that is well written.
13-14.9 A sound performance, competent and appropriate. Work that is fairly written. Very
few obvious errors. Any assumptions made are clearly identified and explained.
10-12.9 A satisfactory attempt – some errors found. A number of assumptions made without
justification or justifications for assumptions are not logical.
Below 10 An unsatisfactory attempt to meet the demands of the assignment. Assumptions
made without justification. No understanding of the calculation process.
4) Findings (10 marks)
Highlights and justifies key findings/insights/takeaways that emerge from the analysis undertaken,
in light of the information given in the case. This should not be a simple repetition/rephrasing of the
analysis. Take care to recognise and describe any assumptions or where additional data may be
necessary to further understand the situation.
Mark Student Response
8.5 - 10 Presentation of outstanding quality, demonstrating an excellent standard of written
language, logical argument, interpretation of material and a logical conclusion.
Major findings highlighted – shows a clear understanding of the linkages from the
preceding analysis. Fully considers relevant cost and management issues.
7.5 – 8.4 Presentation is of superior quality, demonstrating a command of language, sound
grasp of content and efficient organisation of material. Most major findings
highlighted. Work that is well written.
6.5 – 7.4 A sound performance, competent and appropriate. Work that is fairly written.
5 – 6.4 A satisfactory attempt – limited coverage of either cost or management issues.
Limited assumptions made on data that does not exist.
Below 5 An unsatisfactory attempt to meet the demands of the assignment. Findings have
no relation to analysis. Major assumptions made that do not originate from data or
analysis.
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ACCT2012: Case Study Marking Guide
5) Recommendations (10 marks)
Details and justifies specific recommendations for the case business. The recommendations need to
be usable and helpful to the case business. These should be constructed based on a consideration of
the analysis, findings and the case study context. Recommendations may also include the need for
further specific forms of analysis or research on specific identified issues. The ideas here need to be
reasonable/justifiable and should directly address the case and/or the analysis undertaken.
Recommendations should be made by considering the pre-conditions and/or the side-effects of each
idea put forth.
Mark Student Response
8.5 - 10 Presentation of outstanding quality, demonstrating an excellent standard of written
language, logical argument, interpretation of material and a logical conclusion. Clear
identification of assumptions (no leaps of faith between analysis and
recommendations). Balanced set of recommendations between cost and
management issues – shows a clear understanding of linkages of
recommendations based on the preceding analysis and findings. Fully considers
relevant cost and management issues.
7.5 – 8.4 Presentation is of superior quality, demonstrating a command of language, sound
grasp of content and efficient organisation of material. Concise recommendations
based on data obtained. Work that is well written.
6.5 – 7.4 A sound performance, competent and appropriate. Work that is fairly written. Minor
discrepancies between analysis and recommendations. Limited coverage of either
management or cost issues.
5 – 6.4 A satisfactory attempt – either cursory or tries to cover everything. Presentation has
significant weakness. Recommendations mainly based on cost issues ignoring
management issues. Major discrepancies between analysis and recommendations
(gaps in the argument).
Below 5 An unsatisfactory attempt to meet the demands of the assignment. Does not
demonstrate understanding and command of basic skills and core knowledge.
Recommendations have no relation to analysis. Major assumptions made that do
not originate from data or analysis.
6) Action Items (or Next Steps) (10 marks)
Maps out a plan that highlights the actions to be taken by the case business in order to implement any
proposed changes based on the findings and recommendations. This should not be a simple
repetition/rephrasing of the recommendations. This part needs to detail in a concrete, specific and
detailed manner what exactly the next steps should be for the case business – in relation to the
issues/matters raised in the previous sections of the report.
Mark Student Response
8.5 - 10 Presentation of outstanding quality, demonstrating an excellent standard of written
language, logical argument, interpretation of material and a logical conclusion.
Actions items well defined and clearly stated as a result of the analysis. Steps that
are logically correct and practically feasible are clearly indicated.
7.5 – 8.4 Presentation is of superior quality, demonstrating a command of language, sound
grasp of content and efficient organisation of material. No discrepancies in action
items.
6.5 – 7.4 A sound performance, competent and appropriate. Minor discrepancies in action
items. Action items tend to overlap with each other.
5 – 6.4 A satisfactory attempt – either cursory or tries to cover everything. Limited
relevance and coverage of areas where further analysis is necessary or future
directions to be taken.
Below 5 An unsatisfactory attempt to meet the demands of the assignment. Does not
demonstrate understanding and command of basic skills and core knowledge. Only
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ACCT2012: Case Study Marking Guide
minor consideration of both data and analysis for future plans. Unsatisfactory
attempt of explanation.
7) Limitations (10 marks)
Details specific limitations from the analysis such as assumptions made, any missing pieces of
information, limitations/assumptions held behind the data, calculations and case context (and how
these limitations/assumptions have specifically affected the overall analysis etc.).
Mark Student Response
8.5 - 10 Presentation of outstanding quality, demonstrating an excellent standard of written
language, logical argument, interpretation of material and a logical conclusion. Full
acknowledgement and logical explanation of limitations of data and analysis –
appropriate acknowledgement that further information is necessary.
7.5 – 8.4 Presentation is of superior quality, demonstrating a command of language, sound
grasp of content and efficient organisation of material. Work that is well written.
6.5 – 7.4 A sound performance, competent and appropriate. Fair coverage and explanation
of limitation. Work that is fairly written.
5 – 6.4 A satisfactory attempt – either cursory or tries to cover everything. Presentation has
significant weakness. Partial coverage of limitations.
Below 5 An unsatisfactory attempt to meet the demands of the assignment. Only minor
consideration of limitations of both data and analysis. Unsatisfactory attempt of
explanation.
8) Formatting (10 marks)
The tone of the report is aimed towards a manager – using clear, concise, yet sufficiently informative
and detailed sentences (ideally within bullet points). Correct grammar and sentence syntax is used. All
sections of the report and the report as a whole has a clear and logical narrative. There is consistency
in terms of how information flows within the report.
Slide space has not been wasted by stating the obvious, the generic, and unnecessary
repetitions/redundancies. Overall, the slides have been cleanly and clearly formatted. There is
consistency in formatting (font style, font size, bullet style, margins, heading styles, diagram styles,
etc.). Some discretion as to presentation. Use Harvard style for referencing.
Mark Student Response
8.5 - 10 Outstanding format with report pitched to the appropriate audience (i.e.
Executive Management and CEO), appropriate usage of appendices, supporting
calculations are placed neatly in appendices, neat, clean, clear and tidy
presentation, appropriate usage of headings, clear narrative, page numbers are
present, appropriate use of diagrams, no usage/referencing of text book (unless
deemed appropriate), all referencing is acknowledged. Correct grammar and
syntax. Appropriate number of dot points per page, appropriate size text (should
be around 20-24 font, except Executive Summary which is 16 font).
7.5 – 8.4 Superior format with usage of appendices, calculations neatly presented in
appendices, page numbers are present, appropriate use of diagrams, the report is
presented clearly to the appropriate person, referencing is acknowledged.
6.5 – 7.4 A sound attempt. Fair usage of appendices, calculations presented, pages
numbered, report presented to the appropriate person, sound grammar.
5 – 6.4 A satisfactory attempt. Needs some work – missing things such as page numbers or
headings (this category used if missing 2 or more items). Is not in a neat and tidy
form. Difficult to read and generally poor grammar.
Below 5 Unsatisfactory attempt – is a mess, too difficult to follow story and understand
grammar. Excessive spelling mistakes automatically receive a mark in this range.