CIA III

Components of CIA-III                                                                                     20 Marks (10% Weightage)

       
CIA III
From the actual financial data, students are required to calculate
1. Identify various cost accounting techniques which can be used for taking decision for the
choosen manufacturing unit, with sufficient justification
2. calcuate Various aspects of CVP analysis
3. Break up the cost on the basis of Activity Based Costing menthod.
4. Preparation of BEP and BE Chart from the data available from financial statements of a
manufacturing unit.
5. Preparing a report with proper justifications and assumptions.
Learning outcomes:
1. Students will be able to identify cost from financial statement
2. Students will be able to classify the cost
3. Students will be able to apply marginal costing equations, ABC and CVP
techniques
4. Students will be able to prepare Break even charts through which how to see BEP
for different levels of output

Duration: 15 Hours ( Two days time will be given)

Instruction to students:
1. Type of assignment: Individual
2. Marks : 20 Marks
3. Students are required to identify a company and then take their recent financial
statement and do the required calculations as asked in the question
 Assumptions if any made should be given clearly
Assessment Rubrics : 20 Marks

Criteria / Far Exceed Exceed Meets Short Did not meet

Weightage* Expectation Expectation Expectation Expectation Expectation
5 4 3 1
2
Evaluate the Could evaluate Could Could Could Could
techniques like and present a evaluate and evaluate and evaluate and evaluate and
marginal clear clarity present a present a present present avery
costing, CVP on the good clarity clarity some clarity little clarity
and ABC for techniques to on the on the on the on the
managerial be used and to techniques techniques techniques techniques to
decision choose the to be used to be used to be used be used and
making ( 5 right and to and to and to to choose the
Marks) technique choose the choose the choose the right
right right right technique
technique technique technique

Choose Could identify Could Could Could Couldn’t

appropriate and identify and identify and identify and identify and
framework for demonstrate demonstrate demonstrate demonstrat demonstrate
analysis (5 and excellent and very an average e some any
Marka) knowledge in good knowledge knowledge knowledge in
fixing the right knowledge in fixing the in fixing the fixing the right
frame work in fixing the right frame right frame frame work
for identifying right frame work for work for for identifying
CVP and ABC work for identifying identifying CVP and ABC
technique of identifying CVP and ABC CVP and ABC technique of
costing CVP and ABC technique of technique of costing
technique of costing costing
costing

Develop Could Could Could Could Couldn’t

appropriate construct construct construct construct construct
costing report. an excellecnt a very good an average some report report
(5 Marks) report report report showing showing
showing the showing the showing the some classification
classification classification classification classification and berak
and break and break and break and break even chart for
even chart for even chart even chart even chart few levels of
different levels for different for different for few output
of output levels of levels of levels of
output output output

Develop Could develop Could Could Could Couldnt

documents and present develop and develop and develop and develop and
with extremly present present present present a
appropriate good report moderately somewhat slightly report with
structure and with good report good report good report appropriate
style (5 Marks) appropriate with with with content
content appropriate appropriate appropriate
content content content