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Advanced Management Accounting Assessment Information 2026 | University of Salford
| University | University Of Salford (UOS) |
| Subject | Advanced Management Accounting |
Advanced Management Accounting Assessment Information
To be used for all types of assessment and provided to students at the start of the module. Information provided should be compatible with the detail contained in the approved module specification.
| Module title | Advanced Management Accounting |
| CRN | 62062 |
| Level | 6 |
| Assessment title | Individual Case Study |
| Submission/Assessment Date | The submission deadline is 11th March 2026 no later than 16:00. Any submission received after 16:00 (even if only by a few seconds will be considered as late). |
| Module Leader/Assessment set by | Dr Solmaz Rohani |
| Weighting within module | This assessment is worth 40% of your overall module mark. |
Assessment Task Details
Scenario
You are a senior management accountant in a multinational manufacturing company, XYZ Ltd, which operates in Europe. The company faces:
- Rising production costs and competitive pricing pressures.
- Quality issues impacting customer satisfaction.
- Expansion into overseas markets (Asia) with currency risk.
- A recent investment in big data analytics to improve decision-making.
The expansion requires an initial investment of £6 million. Projected revenues (after tax at 20%) are:
- High demand: £9.6m (30% probability)
- Medium demand: £6.4m (50% probability)
- Low demand: £4m (20% probability)
Exchange rate fluctuations may impact revenues by ±10% Quality improvement initiatives will cost £500,000 but could save £750,000 in operational inefficiencies. The company has recently invested in big data analytics to improve forecasting and decision- making.
The Board has asked you to prepare a report addressing the following elements:
1. Decision-Making Under Risk and Uncertainty (ILO 3)-20%
- Construct a decision tree comparing the options of Invest vs Do Not Invest, using the financial figures provided.
- Calculate the expected value (EV) for both options and interpret the results.
2. Big Data Application (ILO 2)-20%
- Explain how XYZ can leverage big data to improve management accounting processes and making decisions (e.g., cost analysis, performance measurement, forecasting, etc).
- Discuss ethical and practical challenges in using big data for decision- making.
3. Critical Thinking Element (ILO 3 & 5)-30%
- Beyond quantitative analysis, consider nonfinancial factors (e.g., strategic positioning, ethical implications, sustainability, cultural risks).
- Critically evaluate at least two decisionmaking techniques in the context of the case, and compare their effectiveness against an alternative decision- making framework or approach. Discuss why the alternative might be (or not be) more suitable given strategic, risk, and practical considerations.
4. Research and Analysis (ILO 5)-20%
- Use at least 8 academic and professional sources to support your discussion.
- Provide a critical perspective on how theory translates into practice in modern management accounting.
You can use office hours to seek guidance and support. This is an opportunity to ‘practice for success’.
Assessment Information
| Using Generative Artificial Intelligence (GenAI) tools | Generative AI tools may be used to enhance the structure of the report; however, the minimum structural requirements outlined in this brief must still be fully addressed. |
| Word count/ duration (if applicable) | The wordcount limit for this assessment is 1,500 words -/+10%, excluding the numerical parts, calculations, and references. |
| How to submit | You should submit via the Blackboard link in the ‘Assessment Folder’ |
| Feedback | Students with a Reasonable Adjustment Plan (RAP) or Carer Support Plan should check your plan to see if an extension to this submission date has been agreed. |
Assessment Criteria
Your case study will be evaluated based on the following criteria:
Structure
- Introduction (150 words): Outline the purpose and scope of the report.
- Section 1: Decision-Making Techniques and Calculations (<450 words excluding the calculations)
- Section 2: Big Data Application (<400 words)
- Section 3: Critical Analysis and Recommendations (<400 words)
- Conclusion: Summarise key findings and recommendations. (<100 words)
Mark Allocation by Task (Total: 100%)
| Task | Weighting |
| Task 1: Decision-Making Under Risk and Uncertainty | 20% |
| Task 2: Big Data Application | 20% |
| Task 3: Critical Thinking Element | 30% |
| Task 4: Research and Analysis | 20% |
| Introduction, Structure, Presentation & Referencing | 10% |
Assessed intended learning outcomes
On successful completion of this assessment, you will be able to:
Knowledge:
- Critically assess how organisations can utilise big data for accounting requirements.
- Evaluate the decision- making techniques used in improving overall business performance
Skills
- Research, select and critically analyse a variety of sources of information
Employability skills developed / demonstrated
You will develop a range of employability skills sought by employers through each assessment.
Through this assessment will have an opportunity to develop and demonstrate the following employability skills:
(please put a cross in the box for the skill and level demonstrated in the assessment)
| Skill | I | U | A | D |
| Communication | X | |||
| Critical Thinking and Problem Solving | X | |||
| Data Literacy | X | |||
| Digital Literacy | X | |||
| Industry Awareness | X | |||
| Innovation and Creativity | X |
1 = You will have been introduced to this skill
U = You will have developed an understanding of this skill in the context of your subject
A = You will be able to apply this skill in the context of your subject
D = You will have demonstrated an enhanced understanding and application of this skill in a wider context
Support for this Assessment
You can obtain support for this assessment by:
Module Team’s Office hours
Email
FAQs page on Blackboard
Other sources of support
Understanding your assessment brief/assessment tips for success
Develop your academic and digital skills
Assessment rules and processes
Support services
Issues affecting your assessment
If exceptional circumstances have affected your ability to complete this assessment, you can find more information about the Exceptional Circumstances Procedure (previously Personal Mitigating Circumstances) here. Independent advice is available from the Students’ Union Advice Centre.
Academic Integrity and Academic Misconduct
You must learn and demonstrate good academic conduct (academic integrity). Good academic conduct includes the use of clear and correct referencing of source materials.
Academic integrity & referencing
Referencing
Academic misconduct is an action which may give you an unfair advantage in your academic work. Some examples are plagiarism, asking someone else to write your assessment for you, unauthorised use of Al or taking notes into an exam. The University takes all forms of academic misconduct seriously.
In year Retrieval Scheme
Your assessment is not eligible for in year retrieval.
Reassessment Arrangements
If you fail your assessment, and are eligible for reassessment, you will be able to find the date for resubmission on your module site in Blackboard. There is no resubmission if you are on a retake attempt.
For students with accepted personal mitigating circumstances for absence/non submission, this will be your replacement assessment attempt.
If you have been granted a reassessment, the reassessment and the date will be shown on Blackboard.
We know that having to undergo a reassessment can be challenging however support is available. Have a look at all the sources of support outlined earlier in this brief.
Assessment Criteria
| CRITERIA | AOL Assessed | 0-20% | 20-29% | 30-39% | 40-49% | 50-59% | 60-69% | 70-79% | 80-89% | 90-100% |
| Demonstration of knowledge and practice of capacity planning and resources management and demand in context | 1.1.1 | No identification of theory and practice, no examples offered. | Very limited identification of theory and practice. Very limited discussion of operational issues | Limited identification of theory and practice. Limited discussion of operational issues | Adequate identification of theory and practice. Adequate discussion of operational issues. | Satisfactory identification of theory and practice. Satisfactory discussion of operational issues. | Good identification of theory and practice. Good discussion of operational issues Critical discussion of operational issues | Excellent identification of theory and practice. Excellent discussion of operational issues Critical and extensive discussion of operational issues. | Exceptional identification of theory and practice. Excellent discussion of operational issues. | Outstanding identification of theory and practice. Insightful discussion of operational issues. |
| Key points framed and contextualised | 1.1.2 | No attempt has been made to frame the question. No background offered | Extremely limited background context and framing of concepts | Some background and contextualisation offered, incomplete and superficial points raised | Descriptive background and context offered, incomplete and superficial points raised | Sufficient contextualisation and background, sufficient identification and framing of key issues | Good examination and contextualisation of key issues, well defined and practical examples | Rigorous critical contextualisation underpinned with theory. Thorough identification of issues | Exceptional critical contextualisation underpinned with theory. Thorough and critical identification of issues | Exemplary contextualisation, meticulously framed |
| Critical discussion of the operational and ethical and sustainable challenges of capacity planning | 3.1.1 | No discussion of operational and ethical challenges. | Limited critical discussion of operational and ethical challenges of managing supply and demand | Some critical discussion of operational and ethical challenges of managing supply and demand | Adequate critical discussion of operational and ethical challenges of managing supply and demand | Sufficient critical discussion of operational and ethical challenges of managing supply and demand | Fluent critical discussion of operational and ethical challenges of managing supply and demand | Original critical discussion of operational and ethical challenges of managing supply and demand | Exceptional discussion operational and ethical challenges of managing supply and demand | Insightful critical discussion operational and ethical challenges of managing supply and demand |
| Utilisation of data and evidence from literature | 1.1.1 | No attempt to incorporate data or evidence form literature | Extremely limited use of evidence or data from literature | Some literature and evidence used | Adequate evidence and data used from literature | Satisfactory use of data and evidence from literature | Good critical use of evidence and data from literature | Rigorous use of data and evidence from literature | Rigorous and critical use of data and evidence from literature | Authoritative and exemplary use of data and evidence from secondary sources |
| CRITERIA | AOL Assessed | 0-20% | 20-29% | 30-39% | 40-49% | 50-59% | 60-69% | 70-79% | 80-89% | 90-100% |
| Conclusions are evidence based and supported through critical discussion | 4.1.1 | No conclusions evident | Very limited conclusion that have tenuous links to the discussion | Some conclusions drawn but are more opinionated than evidence based | Adequate conclusions drawn from discussion | Satisfactory conclusions drawn from discussion | Appropriate and critical conclusions drawn | Reflective conclusions drawn from discussion | Critically reflective conclusions drawn from discussion | Illuminating and insightful conclusions drawn |
| Essay is well structured, logical and organised | 2.1.1 | Unstructured, illogical flow, disorganised | Poor structure disrupted flow. Limited logical flow | Some structure and logical flow, but still too jumbled | Adequate structure and flow, acceptable organisation | Satisfactory structure and organisation. Critical flow and connectivity between elements | Good structure and organisation. Fluent and precise connectivity between elements | Excellent structure and organisation. Fluent and precise connectivity between elements | Outstanding structure and organisation. Authoritative connectivity between elements | Outstanding structure and organisation. Authoritative connectivity between elements |
| Appropriate academic language, spelling, grammar syntax | 2.1.2 | Inappropriate language and syntax unacceptable grammar and spelling | Very poor usage of language, syntax and spelling; extremely poor grammar | Poor use of academic language, too many spelling errors, bad grammar | Acceptable, language, grammar and syntax. Still needs to be more academic | Satisfactory use of academic language. Appropriate syntax, few spelling or grammatical errors | Good use of academic language. Precise syntax. No grammatical or spelling errors | Excellent use of academic language, sophisticated syntax. Excellent spelling and grammar | Exemplary use of academic language, sophisticated syntax. Excellent spelling and grammar | Complex language and syntax. Outstanding grammar |
| Consistent and appropriate referencing and in text citation | 2.1.3 | No referencing apparent | Very few references, inappropriate sources, poor in text citation. Poor use of Harvard style | Some references and in text citation. Not in the Harvard style or inconsistently applied | Adequate Harvard referencing, but still some inconsistencies, some inappropriate sources. Adequate in text citations | Satisfactory Harvard referencing, but sufficient in text citations, more needed. | Thorough and sufficient referencing. Precise in text citations | Sophisticated referencing and in text citations | Complex referencing and in text citations | Authoritative referencing and in text citations |
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