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ADMINISTRATION

The purpose of this case study individual assignment is for you to:
i. Develop a comprehensive understanding of the organisation the case centres on, as well
as the broader context in which it operates (industry, economy, etc.);
ii. Identify and discuss management accounting information applications pertinent to a
significant material issue(s) of the firm, applying the concepts and theories learned in the
course ACCT2102 ‘Intermediate Management Accounting’; and
iii. Provide well-reasoned discussion on potential limitations in implementing management
accounting applications to best address its material issue(s).

Length, Formatting, and Page Limits
1. Your report should be a clear, concise, and comprehensive analysis. You are allowed up to a
maximum of three (3) typed pages.
2. Ensure your report adheres to the following format: 11pt Times New Roman font with 1.15
line spacing, and standard Microsoft Word margins.
3. Use of Headings: In your report, ensure to use the numbered headings exactly as provided
in the Case Requirements (e.g., Section 1: Company Background, and so on: see later in this
document – remember that in Section 2 there will be multiple headings, one for each
application). Each of your responses should begin with the designated heading. That is,
structure your report around the provided headings below in this document.
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ACCT2102 Case Study Page 2

4. Dedicate one additional page solely for a reference list. Include at least 2 references as
supporting evidence. You can provide more than two references if you choose. References
should follow the APA style. Note: Referencing applies only to Section 1 (see Case
Requirements).
5. No quantitative analyses are required for this assignment. Please do not provide any.
6. Anything beyond the specified page limit (i.e., 3 page report + 1 reference page) will NOT be
marked.
Submission
7. Submit your Case Study Assignment on through:
• Turnitin via the provided link on the Blackboard site.
• Ensure submissions are in PDF format. You can submit multiple drafts until the due
date (but limited to three submissions within any 24-hour window), but only your
final submission will be evaluated. Include your name in the file name, for instance:
ACCT2102_Jane_Doe_s12345678.
8. Your work must be original and reflect your individual understanding of the case. Plagiarism
will not be tolerated. Familiarise yourself with the University's plagiarism policy.
9. There is no need for a hard-copy submission.

Grading: A detailed grading rubric is provided in this document to guide your approach.

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ACCT2102 Case Study Page 3

CASE REQUIREMENTS

• Familiarise yourself with the Grading Rubric (see end of this document) as it provides
guidance on evaluation.

ESSENTIAL READING
The focus firm for the case study is Honda Motor Co. (Ticker: 7267, listed on the Tokyo Stock
Exchange). To address the case requirements, review the "Honda Report 2023" (see copy on
Blackboard).

Section 1: Company Background (5 Marks)

Discuss and analyse the following four points (do not limit only to the examples in brackets
below):
• Products & Services (e.g., primary products and services?) (1 Mark)
• Strategy (e.g., a cost leader or a product differentiator, or both?) (1 Mark)
• Industry (e.g., types of industry, competitors, etc.) (1 Mark)
• Overall Market (e.g., macroeconomic and industry-specific factors influencing operations of
the case company?) (1 Mark)

Referencing and Evidence (1 Mark)
It is essential that your claims are substantiated. Ensure that you:
• Include a minimum of 2 references as supporting evidence. These can be academic
articles, industry reports, reputable news sources, or any other reliable resource.
• Follow APA style for both in-text citations and your reference list.
• Prioritise references that provide added depth and insight into your discussion and analysis.

[Section 2 begins on next page]

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ACCT2102 Case Study Page 4

Section 2: Management Accounting Information Applications (15 marks)
Imagine you are a Junior Management Accountant at Honda Motor Co. According to page 32 and 33
of the ‘Honda Report 2023’, one of their most pressing matters is climate change and energy-
related issues.

The Board has asked you to identify and explain how management accounting information could be
used to help the firm successfully address climate change and energy-related issues. They have
requested that before their next meeting you identify and discuss three (3) management accounting
information applications that might yield useful information for managers so that they can
successfully reduce risks and create opportunities and promote resilient products and services.

The three management accounting information applications must be built on the following
course topics:
• Application 1 – CVP Analysis [Week 5] (5 Marks)
• Application 2 – Decision Making and Relevant Costing [Week 8 and 9] (5 Marks)
• Application 3 – Capital Budgeting and Cost Analysis [Week 10] (5 Marks)

Ensure that you integrate the case firm facts into your discussion. This means you should explicitly
link and/or apply the relevant course content/concept/theory to the case firm facts.

In your write-up, use the following headings:

[Section 3 begins on next page]

Section 2: Management accounting information applications
2.1. Application 1 – CVP Analysis
Write here…
2.2. Application 2 – Decision Making and Relevant Costing
Write here…
2.3. Application 3 – Capital Budgeting and Cost Analysis
Write here…

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ACCT2102 Case Study Page 5

Section 3: Limitations (3 Marks)
For EACH of the three applications, you are required to identify and discuss one potential limitation
to its implementation. This shows understanding of the practical constraints in applying each tool
within the context of Honda’s operations.

Presentation and Readability (2 Marks)
The report should be presented in a manner that is coherent and well-structured with logical flow
and minimal errors. APA style should be followed for in-text citation and reference list.

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ACCT2102 Case Study Page 6

Grading Rubric: Honda Motor Co. (Sem 2, 2024, Case Study for ACCT2102)
Note: These are to be read in conjunction with the Administration and Case Requirements as set out in this document.

Case Study – Honda Motor Co. Absence of Achievement (0%) Minimal / Developing (1-49%) Functional / Proficient (50-69%) Advanced (70-84%) Exceptional (85-100%)
1. Company Background (5)
Has the student discussed and analysed
the firm’s products, strategy, industry,
and market, and used relevant
references to support their discussion?
No attempt made to provide
background information on the
business. No references provided.
Limited or inaccurate irrelevant
company background details are
provided. References, if used,
are irrelevant or poorly linked to
the discussion.
Some relevant company
background details are included,
but coverage of one or more
areas is incomplete. References
are used, but their relevance to
the discussion is not always clear.
Most relevant company
background details are
provided and discussed, with
reasonable analysis.
References are generally
appropriate and add some
value to the analysis.
Comprehensive and thorough
company background details are
provided and discussed, with clear
analysis. References are well-chosen
and significantly enhance the depth of
the analysis.

2. Management accounting information
applications (15)
Has the student identified and applied
relevant management accounting tools
(CVP Analysis, Decision Making and
Relevant Costing, Capital Budgeting) to
address climate and energy issues for
Honda?

No attempt to apply management
accounting tools.
The analysis application is
superficial and lacks depth. No
integration of case facts or
management accounting
concepts.
Adequate application of one or
two management accounting
tools. Limited integration of case
facts and management
accounting concepts.
Clear and reasonable
application of all three
management accounting
tools. Most relevant case
facts are integrated. Some
critical reflection on the use
of the tools is evident.
Excellent application of all three
management accounting tools, with
deep integration of relevant case
facts. Clear, detailed discussion of how
the tools can help Honda address
climate and energy issues.
Demonstrate significant critical
thinking regarding the relevance of
the tools.
3. Limitations (3)
Has the student identified and discussed
potential limitations for each of the three
management accounting tools (i.e.,
applications)?
No limitations identified. Limitations are mentioned but
poorly articulated or not
relevant to the specific
accounting tools.
One or two limitations are
identified and discussed.

All three limitations are well-
identified and discussed
reasonably, showing a good
grasp of the constraints of
each management
accounting tool.
All three limitations are identified,
discussed in depth, and connected to
broader theoretical or practical issues.
Demonstrates strong critical thinking
and reflection on the limitations of the
tools.
4. Presentation and readability (2)
Is the case presented in a professional,
coherent, and error-free manner? Is the
referencing accurate and in APA style?
The submission is poorly presented,
disorganised, and difficult to read.
No APA referencing or multiple
errors.
The submission is below
average in presentation, with
formatting or readability issues.
APA style used inconsistently.
The submission is adequately
presented, with clear structure
and few errors. Some minor
issues with APA referencing.
The submission is well-
presented, with above-
average readability. APA
style is followed with few, if
any, errors.
The submission is exceptionally well
presented, with professional
formatting, no noticeable errors, and
perfect APA referencing. The
argument is presented clearly and
logically.