Cost and Managerial Analysis Retake A2.docx

file below  CostandManagerialAnalysisRetakeA2.docx Objective: The objective of this assignment is to analyze the cost management practices and budgeting processes of a publicly traded company. This focused analysis will help you understand how organizations plan, control, and evaluate their financial resources. Instructions: 1. Company Selection: Each student will select a publicly traded company from the following list (known for straightforward financial structures): · McDonald's Corporation (MCD) · Walmart Inc. (WMT) · Coca-Cola Company (KO) · Target Corporation (TGT) · Costco Wholesale Corporation (COST) 2. Cost Structure Analysis: · Identify and categorize the major cost components (fixed vs. variable, direct vs. indirect) based on the company's financial reports. · Analyze the cost behavior patterns over the past two fiscal years. · Calculate and interpret the company's contribution margin and break-even point. 3. Budgeting Process: · Describe the company's budgeting approach based on available information. · Analyze how the company allocates resources across different departments or segments. · Identify one specific budgeting challenge the company has faced and how it was addressed. 4. Performance Evaluation: · Compare actual results to budgeted figures for at least one fiscal year. · Calculate and interpret relevant variances (spending, efficiency, etc.). 5. Presentation: · Prepare a simple presentation (5-7 slides) highlighting your key findings. · Your presentation should be 5 minutes maximum. Please share the URL to the video where I can watch the presentation.  6. Report: · Submit a concise written report summarizing your analysis. · The report should not exceed 5 pages (excluding references and appendices). · Focus on clarity rather than complexity in your explanations. Grading Criteria: · Accuracy of cost structure analysis (30%) · Understanding of budgeting principles (30%) · Quality of performance evaluation (25%) · Clarity of presentation and report (15%) Rubric A2: Cost Management and Budgeting Analysis - Individual Assignment A2: Cost Management and Budgeting Analysis - Individual Assignment Criteria Ratings Pts This criterion is linked to a Learning OutcomeCost Structure Analysis (30 pts) 30 pts Exceptional Accurately identifies and categorizes major cost components (fixed vs. variable, direct vs. indirect). Provides a strong analysis of cost behavior trends over two years. Contribution margin and break-even point are correctly calculated and well-interpreted. 23 pts Proficient Cost components are mostly correctly categorized. Cost trends over two years are analyzed with minor gaps. Contribution margin and break-even analysis are mostly accurate. 20 pts Competent Basic cost component identification with some categorization errors. Cost behavior trends are noted but lack depth. Contribution margin and break-even analysis have minor mistakes. 10 pts Basic Incorrect or missing cost structure analysis. No meaningful discussion of cost behavior. 0 pts No Marks 30 pts This criterion is linked to a Learning OutcomeUnderstanding of Budgeting Principles (30 pts) 30 pts Exceptional Clearly explains the company’s budgeting approach with strong supporting details. Analyzes resource allocation with depth and accuracy. Identifies and thoroughly discusses a real budgeting challenge and how it was addressed. 23 pts Proficient Budgeting approach is well explained but lacks minor details. Resource allocation is analyzed with reasonable depth. Budgeting challenge is identified and discussed with minor gaps. 20 pts Competent Budgeting approach is somewhat described but lacks depth. Resource allocation is mentioned but not deeply analyzed. Budgeting challenge discussion is limited. 10 pts Basic Budgeting principles are not explained. No analysis of resource allocation or budgeting challenges. 0 pts No Marks 30 pts This criterion is linked to a Learning OutcomePerformance Evaluation & Variance Analysis (25 pts) 25 pts Exceptional Accurately compares actual results to budgeted figures for at least one year. Key variances (spending, efficiency, etc.) are correctly calculated and well-explained. Strong interpretation of financial implications. 20 pts Proficient Budget-to-actual comparison is mostly accurate with minor errors. Variances are calculated correctly but analysis lacks depth. 15 pts Competent Budget-to-actual comparison has noticeable gaps. Variance analysis is attempted but with some calculation errors. 7 pts Basic No performance evaluation or variance analysis provided. 0 pts No Marks 25 pts This criterion is linked to a Learning OutcomeClarity of Presentation & Report (15 pts) 15 pts Exceptional Report is clear, concise, and well-organized. Presentation (slides and video) is professional, engaging, and visually effective. Information is well-structured and easy to follow. 12 pts Proficient Report and presentation are clear and mostly well-organized. Minor issues with clarity or engagement. 9 pts Competent Report and presentation have some structure issues. Explanations lack depth. 5 pts Basic Report and presentation are unclear, incomplete, or missing. 0 pts No Marks 15 pts Total Points: 100