Evaluate new costing techniques and appreciate their benefits over traditional costing.

Evaluate new costing techniques and appreciate their benefits over traditional costing.
Assessment Instructions
Your individual coursework portfolio addresses the following learning outcomes:
• Discuss the corporate governance issues and the duty of care of the directors of limited companies.
• Evaluate new costing techniques and appreciate their benefits over traditional costing.
Your individual coursework portfolio comprises two tasks.
Task One
Read the article below on Corporate Governance.
(a) Explain the need for, and what is meant by, a conceptual framework.
(b) Discuss the suggestion that ‘corporate governance frameworks and their effectiveness are influenced by the environment in which they exist’.
Task Two
Read the article below on Activity Based Costing and then bring the debate surrounding Activity Based Techniques up to date.
Critically evaluate the use of Activity Based Techniques by organisations from the time of publication of the above article to the present day. Use of real world examples should be used in your work.
For both tasks, you must refer to alternative information sources in order to give your work academic credence and currency, but these must be referenced in accordance with the UWE Harvard referencing standard – the main referencing standard used at UWE.
Marking Criteria
The following criteria will be used in evaluating this assessment:
• Clarity of understanding of issues and concepts
• A comprehensive identification and clear demonstration of familiarity with relevant information sources – breadth of information accessed
• Quality and depth of analysis and synthesis of information sources – analysis of information
• Critical evaluation of information sources – relevance and reliability of information sources
• Ability to illustrate key ideas through illustrations, real world scenarios
• Persuasiveness of argument
• Presentation of work in accordance with module requirements; structure, use of sensible headings, sentence construction and use of English
• Correct Harvard style referencing
A mark out of 100 will be awarded for the portfolio specifically comprising:
Mark allocation %
Task One (a)
Task One (b)
Task Two
Presentation of work in accordance with module requirements; structure, use of sensible headings, sentence construction and use of English
Correct Harvard style referencing
As a general guide, grading in each degree classification area will be based upon the following:
A full, coherent, well-structured and relevant piece of work showing rigor and clarity leading to elements of originality, with good reasoning and insight throughout.
A submission that is well focused on the tasks, showing a good grasp of the subject and based on most of the important aspects being well integrated into the work with reasoned outcomes.
Good work – A submission which demonstrates achievement against all learning outcomes but with some limitations.
Some of the relevant material is identified and there is some indication of an appreciation of the subject matter but does not demonstrate fully that all learning outcomes have been met.
Contains significant flaws, few of the learning outcomes for the module have been demonstrated.
All work should be word processed in 12 point font Arial and double spaced.
Please use the following file format: Word
Please ensure that you provide the following details on the first page of your coursework:
• Student Number (but not your name)
• Module Name and Number
• Word Count
Word Limit
The word limit for this coursework is 3,000 words, which should be split evenly between Tasks One and Two.
Word count includes everything in the main body of the text (including headings, tables, citations, quotes, lists, etc.).
• The references, bibliography and footnotes (provided footnotes only include references) are NOT included in the word count.
• There is no direct penalty for exceeding the word count but the marker WILL stop reading once the word limit has been reached and nothing further will be taken into account in the allocation of marks.
You can view the UWE word count policy here: http://www1.uwe.ac.uk/aboutus/policies
Please ensure you adhere to the principles of good academic practice and ensure you use the UWE Harvard system to reference your work. Failure to properly reference your work to original source material can be grounds for the assessment offence of plagiarism and may result in failure of the assessment or have more serious implications.
For further guidance on correct referencing go to:
Details of what constitutes plagiarism and how to avoid it can be found here:
For general guidance on how to avoid assessment offences see:
http://www1.uwe.ac.uk/students/academicadvice/assessments/assessmentoffences.aspx Instructions for submission
You must submit your assignment before the stated deadline by electronic submission through Blackboard. Notification that the electronic submission portal is open for your assignment is displayed (usually two weeks before the submission date) in the Coursework tab in myUWE, the Coursework tab in Blackboard and via an announcement in the Blackboard course.
Please ensure you allow sufficient time to upload your script, noting that the system becomes busier and slower as the deadline approaches. Only your final upload will be counted. Ensure all your information is submitted at one attempt to avoid ‘overwriting’ your intended submission. Always check and retain your receipts.
Late submission in the 24 hours following the deadline will be accepted but the assignment mark will be capped at 40%. Submissions after 24 hours will not be accepted. For full guidance on online submission through Blackboard, see:
Submissions of coursework by any other method (including a paper copy, on disc, by email or by fax) are NOT permissible for this module unless specifically agreed in advance of the submission date.
Before submitting your work, please ensure the following:
• That you have proof read you work thoroughly to ensure your work is presented appropriately
• That you have addressed all the required elements of the assessment
• That you have referenced in accordance with the guidance provided
• That you have addressed each of the marking criterion
• That the submission is in the correct format
Students will normally receive marks and feedback on their submission within 20 working days of the submission deadline (not including any public holidays or university closure days). Any delay in returning students’ work will be communicated by the module leader via Blackboard.
Please note feedback can take many forms and can be summative (provided for work completed) or formative (provided for on-going work or activities). Feedback on this module is not limited to the written comments you will receive on individual written assessment submissions.
Questions about the coursework are welcome, but work submitted before the deadline and/or drafts of work will not be marked.
Further Guidance
Guidance on study skills: http://www1.uwe.ac.uk/students/studysupport/studyskills.aspx
Support from the FBL Academic Success Centre (2B076):
Guidance on UWE assessment regulations and terminology: http://www1.uwe.ac.uk/students/academicadvice/assessments/assessmentsguide.aspx
Guidance on using the library: http://www1.uwe.ac.uk/library/usingthelibrary.aspx
Extenuating Circumstances
If you are experiencing difficulties in completing a piece of assessment on time due to unexpected circumstances (for example illness, accident, bereavement), you should seek advice from a Student Support Adviser at the earliest opportunity.
Please note the module leader cannot grant extenuating circumstances or extensions.
Appointments with a student adviser can be made via an Information Point or online at:
The Student Support Adviser will advise as to whether you should submit an application for ‘Extenuating Circumstances (ECs)’, how to do so and what evidence is required to support the application.
Further details on ECs can be found here: