Assignment 1: Activity-Based Costing (ABC) in Service Industries

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Assignment 1: Activity-Based Costing (ABC) in Service Industries Due Week 3 and worth 300 points

Research a U.S. company in the service industry with e-commerce activities.

Write a six (6) page paper in which you:

1. Describe the company you researched in one to two (1-2) paragraphs.

2. Discuss how a time driven ABC cost system can be implemented in the company you researched and the benefits that the use will yield to the business performance.

3. Assess how using an ABC system can provide a competitive advantage to the company in the market space it operates and the resulting impact to the business performance.

4. Examine the potential impact of time-driven ABC costing on services provided online with those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services.

5. Use at least three (3) quality academic resources in this assignment. Note: Wikipedia and other Websites do not quality as academic resources.

Your assignment must follow these formatting requirements:

· Be typed, double spaced, using Times New Roman font (size 12), with one-inch margins on all sides; citations and references must follow APA or school-specific format. Check with your professor for any additional instructions.

· Include a cover page containing the title of the assignment, the student’s name, the professor’s name, the course title, and the date. The cover page and the reference page are not included in the required assignment page length.

The specific course learning outcomes associated with this assignment are:

· Analyze the concepts of job order costing, process costing, and activity-based costing.

· Use technology and information resources to research issues in managerial accounting.

· Write clearly and concisely about managerial accounting using proper writing mechanics.

Click here to view the grading rubric.

Grading for this assignment will be based on answer quality, logic/organization of the paper, and language and writing skills, using the following rubric.

Points: 300 Assignment 1: Activity-based Costing (ABC) in Service Industries 
Criteria Unacceptable Below 70% F Fair 70-79% C Proficient 80-89% B Exemplary 90-100% A
1. Describe the company you researched in one to two (1-2) paragraphs. Weight: 10% Did not submit or incompletely described the company you researched in one to two (1-2) paragraphs. Partially described the company you researched in one to two (1-2) paragraphs. Satisfactorily described the company you researched in one to two (1-2) paragraphs. Thoroughly described the company you researched in one to two (1-2) paragraphs.
2. Discuss how a time-driven ABC cost system can be implemented in the company you researched and the benefits that the use will yield to the business performance. Weight: 25% Did not submit or incompletely discussed how a time-driven ABC cost system can be implemented in the company you researched; did not submit or incompletely discussed the benefits that the use will yield to the business performance. Partially discussed how a time-driven ABC cost system can be implemented in the company you researched; partially discussed the benefits that the use will yield to the business performance. Satisfactorily discussed how a time-driven ABC cost system can be implemented in the company you researched; satisfactorily discussed the benefits that the use will yield to the business performance. Thoroughly discussed how a time-driven ABC cost system can be implemented in the company you researched; thoroughly discussed the benefits that the use will yield to the business performance.
3. Assess how using an ABC system can provide a competitive advantage to the company in the market space it operates and the resulting impact to the business performance. Weight: 25% Did not submit or incompletely assessed how using an ABC system can provide a competitive advantage to the company in the market space it operates and the resulting impact to the business performance. Partially assessed how using an ABC system can provide a competitive advantage to the company in the market space it operates and the resulting impact to the business performance. Satisfactorily assessed how using an ABC system can provide a competitive advantage to the company in the market space it operates and the resulting impact to the business performance. Thoroughly assessed how using an ABC system can provide a competitive advantage to the company in the market space it operates and the resulting impact to the business performance.
4. Examine the potential impact of time-driven ABC costing on services provided online with those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services. Weight: 25% Did not submit or incompletely examined the potential impact of time-driven ABC costing on services provided online with those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services. Partially examined the potential impact of time-driven ABC costing on services provided online with those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services. Satisfactorily examined the potential impact of time-driven ABC costing on services provided online with those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services. Thoroughly examined the potential impact of time-driven ABC costing on services provided online with those provided through traditional channels, considering how this knowledge will impact decisions made by management about these services.
5. 3 references Weight: 5% No references provided Does not meet the required number of references; some or all references poor quality choices. Meets number of required references; all references high quality choices. Exceeds number of required references; all references high quality choices.
6. Clarity, writing mechanics, and formatting requirements Weight: 10% More than 6 errors present 5-6 errors present 3-4 errors present 0-2 errors present

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