1Unsatisfactory 0-710.002Less Than Satisfactory 72-75.docx

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InstructionsSouthern New Hampshire UniversityCollege of
Continuing Education (COCE)ACC 202 - Managerial
AccountingMILESTONE 1 (Due in Module 2)MILESTONE 2
(Due in Module 4)MILESTONE 3 (Due in Module
5)1.1.1.NameChoose a price range and calculate:Create a Cost
of Services Schedule.LocationGroomingVisionDay
CareMissionBoarding2.2.2.Identify the following:Calculate the
break-even units:Create an Income Statement.Direct
MaterialsGroomingRevenue will be provided at the end of week
4.Diret LaborDay CareManufacturing OverheadBoardingPeriod
CostsCalculate the break-even for target
profits:3.Grooming3.Day CareCalculate the Variable and Fixed
Costs for:BoardingCalculate for the Grooming
line:GroomingDirect Labor Time VarianceDay CareDirect
Labor Rate VarianceBoardingDirect Materials Efficiency
VarianceDirect Materials Price Variance
ACC202 - MANAGERIAL ACCOUNTING
Company Profile/xl/drawings/drawing1.xml#CompanyProfile
Variable and Fixed
Costs/xl/drawings/drawing1.xml#VariableFixedCosts
Cost Classification
/xl/drawings/drawing1.xml#CostClassification
Contribution
Margin/xl/drawings/drawing1.xml#ContributionMargin
Break-Even
Analysis/xl/drawings/drawing1.xml#BreakevenAnalysis
COS Schedule/xl/drawings/drawing1.xml#COGMSchedule
Income
Statement/xl/drawings/drawing1.xml#'Income%20Statement'!A1
Variances/xl/drawings/drawing1.xml#Variances
Instructions Milestone
1/xl/drawings/drawing1.xml#InstructionsMilestone1

2/xl/drawings/drawing1.xml#'Instructions%20-
%20Milestone%202'!InstructionsMilestone2
3/xl/drawings/drawing1.xml#'Instructions%20-
%20Milestone%203'!InstructionsMilestone3
Instructions - Milestone 1Southern New Hampshire
UniversityCollege of Continuing Education (COCE)ACC 202 -
Managerial AccountingINSTRUCTIONS FOR MILESTONE 1
(Due Week 2)IMPORTANT NOTE:Make sure to completely
review the rubric for Milestone 1.Use the data from this
milestone and begin working on your final presentation due in
Milestone 4 (Week 7).ITEMS TO COMPLETE FOR THIS
MILESTONE (Blue Tabs):GENERALYou plan to open a pet
services business that will offer dog grooming, day care, and
boarding.COMPANY PROFILE TABDetermine a company
name. Be creative (e.g., "Inspiring Dog Care").Pick a location
(e.g., "Chicago").Define your company's vision and mission for
how your business will add value to the community.COST
CLASSIFICATIONAccurately classify all of your costs (direct
material, direct labor, manufacturing overhead, period
costs).Fixed and variable cost designation is
provided.VARIABLE AND FIXED COSTSDetermine your per-
unit cost per dog for grooming, day care, and
boarding.OPERATIONAL AND COST INFORMATION:For
simplicity, base all calculations using 30 days in each
month.OPERATIONAL DATAGrooming:The groomer can
groom 5 dogs a day, 5 days a week.Each grooming takes 1.5
labor hours.Day Care:The day care can house 10 large dogs and
12 small dogs daily.Day care is offered 6 days a
week.Boarding:There are 12 kennels (single dog only).Boarding
(kennel services) is offered every day.Facilities:The Grooming
facility is 200 square feetThe Boarding facility is 2,500 square
feetThe Day Care facility is 1,500 square feetGeneral:Loan for
start-up costs - monthly payment of $420; in effect
immediately; limited cash and loan funding - used angel
investorsModest monthly draw of $600 a month for first year;

should be divided evenly among the services (grooming, day
care, boarding)SALARY & HIRING DATAGroomer - $12.00 an
hour, 40 hours a weekDay Care Attendant - $9.00 per hour, 22
days per month, 8 hours a dayReceptionist - $8.50 per hour, 30
hours a weekKennel Attendant - $11.50 per hour, 22 days per
month, 8 hours a dayOTHER COST DATAGrooming:Dog
Grooming Arm - $300.Grooming Table - $900Grooming Tub -
$2,800Clippers - $136.99; can be used for 100 groomsShampoo
- $103.96 per 5-gallon pail; can be used for 100 groomsSalon
Tuff Capri Mobile Carry Cart - $90Scissors (7-inch straight) -
$194.99; used for 200 groomsScissors (ear and nose) - $7.49;
used for 200 groomsDay Care:Fencing for Day Care area -
$1,249Fencing Installation - $1,000Toys - $3.29 per 6 pack;
one toy will last for two dogs in day care per dayRubberized
Flooring for Day Care - $3,800Boarding:12 Kennels;
Depreciation is $80 per monthGeneral:Food and Water bowls -
$3.59 per unitDay Care - two bowls last for every 75 dogs that
attend daycareBoarding - two bowls last for every 100 dogs
boarded; two bowls per kennelGrooming - each bowl lasts for
20 grooms and you need 4 bowls at all timesTowels - $34.99 per
12 packDay Care - 12 towels for every 25 dogsBoarding - 12
towels for every 40 dogsGrooming - 2 towels for every groom
per dayHeating System - $10,000; Depreciation is $83 per
month; Allocate based on square footageRent - $650 per month;
Allocate based on square footageUtilities / Insurance - $600 per
month; Allocate based on square footageCage Bank - $2,200 per
set of 5Dryer - $1,250Cleaning ProductsOdoban - $14.55 per
gallon; Each area will dilute 1 oz to 1 gallon of water; Allocate
based on square footageSimple Green - $15.66 per gallon; Each
area will dilute 1 oz to 1 gallon of water; Allocate based on
square footage.
HOME/xl/drawings/drawing2.xml#Home
Company ProfileMILESTONE 1 - Company ProfileCompany
NameXYZ CorporationLocationVisionMission

Cost ClassificationXYZ CorporationMILESTONE 1 - Cost
Classification ExerciseINSTRUCTIONS:Classify each item or
cost as: Direct Material, Direct Labor, Manufacturing
Overhead, or Period Costs.Place an X in the appropriate
column. No numbers are needed.The fixed and variable cost
classifications have been provided for you. For more
information, see Objective 1 in Chapter 5.Item/CostDirect
MaterialDirect
LaborManufacturing
OverheadPeriod CostsFixedVariableGroomerXDay care
attendantXReceptionistXKennel attendantFood and water
bowlsXFencing for day care areaInstallation of fencingDog
grooming arm (attaches to table)12 kennels costDepreciation on
kennelsRentXUtilities and insuranceXGrooming
tableXGrooming tub 48"XHeating systemXDepreciation on
heating systemXClippersShampoo (Crystal Clear: five-gallon
pail)XCage bank (set of five)Salon Tuff Capri mobile carry
cartTowels Scissors (7-inch straight, ear & nose)Toys (used in
day care only)XCleaning products (used
throughout)XDryerRubberized flooring (day
care)XLoanXDrawX
&8ACC202 - MANAGERIAL ACCOUNTING
Variable_FixedXYZ CorporationMILESTONE 1 - Variable and
Fixed Cost ExerciseINSTRUCTIONS:Determine the per-unit
cost for each dog.Fill in the blanks to get the per-unit cost and
fixed cost of each service. Most costs are provided for you.
Only fill in the missing costs.Based on 5 grooms per
dayGROOMINGItemVariable CostsItemFixed CostsShampoo$
- 0Groomer$ -
0Clipper(s)1.37Rent30.95Bowls0.72Loan20.00Towels5.83Utiliti
es and Insurance28.57Scissors1.01Depreciation on heating

system3.95Cleaning Products: Odoban2.08Cleaning Products:
Simple Green2.36Draw200.00Total Variable Costs$ 9.97Total
Fixed Costs$ 2,367.92Based on 22 dogs per day, 25 operating
days for day care, and 22 eight-hour work days for day care
attendant.DAY CAREItemVariable CostsItemFixed CostsDay
care attendant$ 2.88Rent$ 232.14Toys
0.27Loan150.00Bowls0.19Utilities and Insurance-
0Towels1.40Depreciation on heating system29.64Cleaning
Products: Odoban15.59Cleaning Products: Simple
Green16.78Draw200.00Total Variable Costs$ - 0Total Fixed
Costs$ 858.44Based on 12 dogs per day, 30 operating days for
boarding, and 22 eight-hour work days for kennel
attendant.BOARDINGItemVariable CostsItemFixed
CostsKennel attendant$ - 0Depreciation on kennels$
80.00Bowls0.86Rent386.90Towels0.87Loan250.00Utilities and
Insurance- 0Depreciation on heating system49.40Cleaning
Products: Odoban25.98Cleaning Products: Simple
Green29.55Draw200.00Total Variable Costs$ 7.35Total Fixed
Costs$ 1,378.97
MILESTONE (Green Tabs):GENERALUse data from Milestone
1 in your analysis.CONTRIBUTION MARGIN
ANALYSISSelect a price for each service (grooming, day care,
boarding).Determine the variable cost from the Variable_Fixed
tab for each service.Calculate the contribution margin for each
service based on your sales price and the variable cost for that
service.BREAK-EVEN ANALYSISDetermine the fixed cost

from the Variable_Fixed tab for each service.Fixed and Variable
cost designation is provided.Calculate the break-even units
(round up) for each service.Calculate the break-even units
(round up) for suggested target profit levels for each service.
Contribution Margin AnalysisXYZ CorporationMILESTONE 2 -
Contribution Margin per Unit and Contribution Margin
RatioINSTRUCTIONS:Select a price from the scenarios below
and compute the contribution for each service based on your
selected price.Variable cost per unit comes from your
Variable_Fixed tab completed in Milestone 1.SCENARIO
(choose one from each category):Dog Day Care1. With pricing
at $18 per dog per day, you can expect to have 22 dogs per
day.2. With pricing at $20 per dog per day, you can expect to
have 15 dogs per day.3. With pricing at $25 per dog per day,
you can expect to have 10 dogs per day.Overnight Boarding1.
With pricing at $25 per dog per day, you can expect to have 12
dogs per day.2. With pricing at $28 per dog per day, you can
expect to have 10 dogs per day.3. With pricing at $30 per dog
per day, you can expect to have 7 dogs per day.Basic Groom1.
With pricing at $25 per dog per day, you can expect to have 5
dogs per day.2. With pricing at $30 per dog per day, you can
expect to have 4 dogs per day.3. With pricing at $35 per dog
per day, you can expect to have 3 dogs per day.DAY
CAREBOARDINGGROOMINGSales Price$ - 0$ - 0$ -
0Variable Cost per Unit- 0- 0- 0Contribution Margin$ - 0$ -
0$ - 0
Break-Even AnalysisXYZ CorporationMILESTONE 2 - Break-
Even AnalysisINSTRUCTIONS:Show all steps and calculations
to determine the break-even.Determine the break-even for the
target profit levels as outlined in the instructions. Round all

decimals UP to next whole number.Break-even = Fixed Costs /
Contribution MarginDAY CAREBOARDINGGROOMINGSales
Price$ - 0$ - 0$ - 0Fixed Costs$ - 0$ - 0$ -
0Contribution Margin$ - 0$ - 0$ - 0Break-Even Units
(round up)- 0- 0- 0Target Profit$ 417.00$ 583.00$
1,000.00Break-Even Units (round up)- 0- 0- 0Target Profit$
667.00$ 909.00$ 1,500.00Break-Even Units (round up)- 0- 0-
0
MILESTONE (Purple Tabs):GENERALUse data from Milestone
1 and Milestone 2 in your analysis.Data needed for the income
statement will be shared in an announcement at the end of
Module Four.COST OF SERVICES SCHEDULE (THIS IS THE
SAME AS A COST OF GOODS MANUFACTURED
SCHEDULE. THIS IS USED FOR SERVICE COMPANIES.)Use
the data at the top of the schedule to complete the
report.INCOME STATEMENTUse the data at the top of the
schedule to complete the report.Use the data from your COS
Schedule.VARIANCESUse the data at the top of the schedule to
calculate the following:VarianceFavorable / Unfavorable
COS ScheduleXYZ CorporationMILESTONE 3 - Statement of
Cost of ServicesINSTRUCTIONS:The following are the actual
numbers for January:MaterialsPurchased $5,000 of
MaterialsConsumed 40% of those purchased materialsDirect

LaborDirect Labor was $6,240Factory OverheadFactory
Overhead was $2,800XYZ CorporationStatement of Cost of
ServicesFor the Month Ended January 31, xxxxBeginning Work-
in-Process Inventory$ - 0Direct Materials:Materials -
Beginning$ - 0Add: Purchases for month of January-
0Materials Available for Use$ - 0Deduct: Ending Materials-
0Materials Used $ - 0Direct Labor- 0Factory Overhead- 0Total
Manufacturing Overhead$ - 0Deduct: Ending Work-in-Process
Inventory- 0Cost of Services$ - 0
Income StatementXYZ CorporationMILESTONE 3 - Income
StatementINSTRUCTIONS:Complete the statement in proper
form.Revenue will be provided in an announcement at the end
of Module 4 (based on actual number of services for your
pricing levels).Additional information necessary to complete the
income statement:General and Administrative Salaries paid =
$1,200Advertising = $100Cleaning Products =
$120Depreciation = $83Rent = $650Loan = $420Utilities and
Insurance = $600XYZ CorporationIncome StatementFor the
Month Ended January 31, xxxxRevenue:Grooming$ - 0Day
Care- 0Boarding- 0Total Revenue$ - 0Cost of Goods Sold *-
0Gross Profit$ - 0Expenses:G&A Salaries$ - 0Advertising -
0Cleaning Products- 0Depreciation- 0Rent- 0Loan- 0Utilities
and Insurance- 0Total Expenses$ - 0Net Income / Loss$ - 0*
Cost of Goods Sold = Cost of Services (COS) There is no
finished goods inventory to maintain.
VariancesXYZ CorporationMILESTONE 3 - Variance
AnalysisINSTRUCTIONS:Prepare the variances and identify
whether they are favorable or unfavorable.The below website
will provide further assistance with variances:http://accounting-
simplified.com/management/variance-

analysis/material/price.htmlDATA FOR VARIANCE
ANALYSIS:Standard
Hours / QtyStandard
RateActual
Hours / QtyActual
RateGrooming Labor150$ 12.00180$ 11.50Grooming
Materials1,000$ 2.001,200$ 3.00VarianceFavorable/
UnfavorableGroomer Direct Labor Time Variance(Actual Hours
- Standard Hours) x Standard Rate$ - 0Groomer Direct Labor
Time Variance(Actual Rate - Standard Rate) x Actual Hours$ -
0Groomer Direct Labor Time Variance(Actual Quantity -
Standard Quantity) x Standard Price$ - 0Groomer Direct Labor
Time Variance(Actual Price - Standard Price) x Actual
Quantity$ - 0
HOME/xl/drawings/drawing12.xml#Homehttp://accounting-
simplified.com/management/variance-
analysis/material/price.html
1
ACC 202 Final Project Guidelines and Rubric
Overview
Successful entrepreneurs understand all aspects of business,
especially costs and costing systems. Managerial accounting
provides a framework for strategic
analysis and planning with regard to cost behaviors and costing
systems. In this final project, you have the opportunity to act as
an entrepreneur and apply
managerial accounting principles to evaluate and manage costs

related to your products within a costing system. Additionally,
you will demonstrate your ability
to communicate your findings effectively to internal
stakeholders, just as an actual business owner would need to do.
Specifically, you will assume the role of the owner of a
hypothetical small business. In your milestone work, you will
develop financial strategies prior to opening
your business. For the final submission, you will create a
presentation for your investors after your business has been in
operation for a certain period of time.
You will use the provided scenarios to complete your project.
The project is divided into three milestones, which will be
submitted at various points throughout
the course to scaffold learning and ensure quality final
submissions. These milestones will be submitted in Modules
Two, Four, and Five. The final product will
be submitted in Module Seven.
In this assignment, you will demonstrate your mastery of the
following course outcomes:
-202-01: Apply fundamental costing systems to optimize
operations within a business
-202-02: Assess financial performance to communicate
financial planning strategies to internal stakeholders
-202-03: Leverage fundamental managerial accounting
methods to support the mission of an organization
Prompt
In a detailed presentation (12 to 15 slides in length, plus
speaker notes and an addendum), explain and defend your

costing strategies (i.e., the business plan
created in your first and second milestones) and share your
business’s performance to-date (i.e., the work from your third
milestone). Be sure to effectively
communicate to your stakeholders by breaking down concepts
and using investor-friendly language to build their trust and
confidence.
Specifically, the following critical elements must be addressed.
Most of the critical elements align with a particular course
outcome (shown in brackets).
I. Introduce your presentation
A. Outline your company’s profile, including its name, location,
and mission and vision.
B. Explain for your investors the purpose of the presentation.
What do you plan to communicate, and why should your
investors pay attention? In
other words, try to persuade your investors that the accounting
information you are about to share is important. [ACC-202-03]
C. Explain and defend your methods for generating the
information that you are about to share in terms of your
adherence to industry standards
and the AICPA code of ethics. In other words, why should your
investors trust that you are delivering accurate financial data
and that your
decision-making process has been ethical? [ACC-202-03]
2

D. Specifically, be sure to illustrate how your managerial
accounting methods support the mission of your organization,
using examples. [ACC-202-
03]
II. Financial Strategy: Review your original business plan and
costing strategies using the prior-to-opening scenario
information.
A. Justify your use of job order costing. Be sure to compare and
contrast the various costing systems you learned about in this
course as part of
your defense. [ACC-202-01]
B. Explain and defend the selling prices that you established for
grooming, day care, and boarding. Be sure to reference your
cost-volume-profit
analysis in your defense. [ACC-202-02]
C. Explain and defend your selected target profits for each area
of your business. Be sure to reference your cost-volume-profit
analysis in your
defense. [ACC-202-02]
D. Explain and defend your contribution margin per unit and
contribution margin ratio. Be sure to reference your cost-
volume-profit analysis in
your defense. [ACC-202-02]
III. Financial Statements: Assess your financial performance to-
date using the post-opening scenario information.
A. Financial Statements
1. Share the statement of cost of services and logically interpret

the business’s performance against the provided benchmarks.
[ACC-202-
02]
2. Share the income statement and logically interpret the
business’s performance against the provided benchmarks.
[ACC-202-02]
B. Variance Analysis
1. Identify all variances for the direct labor time and the
materials price. [ACC-202-02]
2. Evaluate the significance of the variances in terms of the
potential to impact future budgeting decisions and planning.
[ACC-202-02]
IV. In an addendum, submit your completed workbook,
including the following:
A. Accurately classify all of your costs in the “Cost
Classification” tab. [ACC-202-01]
B. Conduct a cost-volume profit analysis:
1. Determine your contribution margin per unit and contribution
margin ratio in the “Contribution Margin Analysis” tab. [ACC-
202-01]
2. Determine your break-even points for achieving your target
profits in the “Break-even analysis” tab. [ACC-202-01]
Milestones
Milestone One: First Part of Workbook
In Module Two, you will submit the “Cost Classifications” and
“Variable_Fixed” tabs in your provided final project workbook.
This milestone will be graded with
the Milestone One Rubric.

3
Milestone Two: Second Part of Workbook
In Module Four, you will submit the “Contribution Margin
Analysis” and “Break-even Analysis” tabs in your provided
final project workbook. This milestone will
be graded with the Milestone Two Rubric.
Milestone Three: Final Workbook
In Module Five, you will submit “COS Schedule,” “Income
Statement,” and “Variances” tabs in your provided final project
workbook. This milestone will be
graded with the Milestone Three Rubric.
Final Submission: Presentation to Investors
In Module Seven, you will submit your final project. It should
be a complete, polished artifact containing all of the critical
elements of the final prompt. It should
reflect the incorporation of feedback gained throughout the
course. This submission will be graded with the Final Project
Rubric.
Deliverables
Milestone Deliverable Module Due Grading
One Cost Classification Tabs Two Graded separately; Milestone
One Rubric
Two Financial Scope of the Business Plan Four Graded

separately; Milestone Two Rubric
Three Draft Presentation to Investors Five Graded separately;
Milestone Three Rubric
Final Submission: Presentation to Investors Seven Graded
separately; Final Project Rubric
Final Project Rubric
Guidelines for Submission: Your presentation to investors must
be at least 12–15 slides plus speaker notes, and all citations
should follow APA formatting.
Critical Elements Exemplary (100%) Proficient (85%) Needs
Improvement (55%) Not Evident (0%) Value
Introduce:
Company’s Profile
Meets “Proficient” criteria and
judiciously includes details
relevant to the target audience
of the presentation
Outlines the company’s profile,
including its name, location,
and mission and vision
Outlines the company’s profile
but fails to include its name,
location, and mission and vision
Does not outline the company’s
profile

3
4
Introduce: Purpose
[ACC-202-03]
demonstrates nuanced
appreciation for the role of
managerial accounting in
ethically supporting the mission
of an organization
Explains the purpose of the
presentation, including a
persuasive case for the
importance of the accounting
information to be shared
Explains the purpose of the
presentation, but fails to fully
or persuasively make a case for
the importance of the
accounting information
Does not explain the purpose of
the presentation
7
Introduce: Defend of

Methods
[ACC-202-03]
of an organization
Explains and defends the
methods for generating the
information in the presentation
in terms of their adherence to
industry standards and the
AICPA code of ethics
Explains the methods for
generating the information in
the presentation, but fails to
fully defend the methods in
terms of their adherence to
industry standards and the
AICPA code of ethics
Does not explain the methods
for generating the information
in the presentation
7
Introduce: Support
the Mission
[ACC-202-03]

of an organization
Illustrates how the managerial
accounting methods support
the mission of the organization
using specific examples
Discusses how the managerial
accounting methods support
the mission of the organization,
but fails to fully or accurately
illustrate using specific
examples
Does not discuss illustrate how
the managerial accounting
methods support the mission of
the organization
7
Financial Strategy:
Costing Systems
[ACC-202-01]
demonstrates keen insight into
key cost behaviors and cost
systems

Justifies the use of job order
costing by comparing and
contrasting the various costing
systems covered in the course
Discusses the use of job order
costing but fails to fully or
accurately justify its use by
comparing and contrasting the
various costing systems
covered in the course
Does not discuss the use of job
order costing
6
Financial Strategy:
Selling Prices
[ACC-202-02]
demonstrates strategic ability
to propose costing solutions
supported by the financial data
Explains and defends the selling
prices for grooming, day care,
and boarding by citing financial
data from the cost-volume-
profit analysis
Explains the selling prices for
grooming, day care, and
boarding, but fails to fully or

accurately defend each price by
citing financial data from the
cost-volume-profit analysis
Does not explain the selling
prices for grooming, day care,
and boarding
8
Financial Strategy:
Target Profits
[ACC-202-02]
Explains and defends the target
profits for each area of the
business by citing financial data
from the cost-volume-profit
analysis
Explains the target profits for
each area of the business, but
fails to fully or accurately
defend each one by citing
financial data from the cost-
volume-profit analysis
Does not explain the target
profits for each area of the
business

8
5
Financial Strategy:
Contribution Margin
[ACC-202-02]
Explains and defends the
contribution margin per unit
and contribution margin ratio
by citing financial data from the
cost-volume-profit analysis
Explains the contribution
margin per unit and
contribution margin ratio, but
fails to fully or accurately
defend each by citing financial
data from the cost-volume-
profit analysis
Does not explain the
and contribution margin ratio
8

Financial
Statements:
Statement of Cost of
Services
[ACC-202-02]
demonstrates sophisticated
ability to evaluate critical
performance measures for
strategic planning
Shares the statement of cost of
services and logically interprets
the business’s performance
against the provided
benchmarks
Shares the statement of cost of
services, but there are
inaccuracies in the statement,
or the interpretation has gaps
in logic or fails to address the
provided benchmarks
Does not share the statement
of cost of services
6
Financial
Statements: Income

Statement
[ACC-202-02]
strategic planning
Shares the income statement
and logically interprets the
business’ performance against
the provided benchmarks
Shares the income statement,
but there are inaccuracies in
the statement or the
interpretation has gaps in logic
or fails to address the provided
benchmarks
Does not share the income
statement
6
Variance Analysis:
Identify
[ACC-202-02]
strategic planning

Accurately identifies all
variances for the direct labor
time and the materials price
Identifies variances for the
direct labor time and the
materials price, but fails to fully
or accurately identify each
Does not identify variances for
the direct labor time and the
materials price
6
Variance Analysis:
Significance of the
Variance
[ACC-202-02]
strategic planning
Evaluates the significance of
the variances in terms of their
potential to impact future
budgeting decisions and
planning
Evaluates the significance of
the variances, but fails to fully

or accurately identify their
potential to impact future
budgeting decisions and
planning
Does not evaluate the
significance of the variances
7
Addendum: Classify
Costs
[ACC-202-01]
systems
Accurately classifies all costs in
the “Cost Classification” tab of
the workbook
Classifies costs in the “Cost
Classification” tab, but fails to
fully or accurately classify each
Does not classify costs in the
“Cost Classification” tab of the
workbook
6

6
Addendum:
Contribution Margin
[ACC-202-01]
systems
Determines the contribution
margin per unit and
contribution margin ratio in the
“Contribution Margin Analysis”
tab of the workbook
Determines the contribution
margin per unit and
contribution margin ratio in the
“Contribution Margin Analysis”
tab of the workbook, but fails
to fully or accurately complete
the analysis
Does not determine the
and contribution margin ratio in
the “Contribution Margin
Analysis” tab of the workbook
6
Addendum: Break-

Even Points
[ACC-202-01]
systems
Determines the break-even
points for achieving the target
profits in the “Break-even
analysis” tab of the workbook
Determines the break-even
points for achieving the target
profits in the “Break-even
analysis” tab of the workbook,
but fails to fully or accurately
complete the analysis
Does not determine the break-
even points for achieving the
target profits in the “Break-
even analysis” tab of the
workbook
6
Effective Business
Communication
[ACC-202-02]

ability to effectively
communicate to internal
stakeholders
Main ideas are clearly
communicated and references
are properly cited throughout
the presentation
There are minor issues with the
communication of ideas or use
of citations that negatively
impact the effectiveness of the
presentation
There are critical errors in the
communication of ideas that
negatively impact basic
comprehension of the
presentation
3
Total 100%
7
Appendix

Scenario: Prior to Opening, Part I: You plan to open a pet-
services business that will offer dog grooming, day care, and
boarding. You can be creative in deciding
the name of your business (e.g., “Inspiring Dog Care”), its
geographical location (e.g., Chicago), and its mission and vision
for adding value to the community. You
will be asked to make choices for a few other details to
customize your case; otherwise, you should use the information
below.
There are 12 kennels (single dog only) and the day care area can
house 10 large dogs and 12 small dogs each day. The grooming
facility is 200 square feet, the
boarding facility is 2,500 square feet, and the day care is 1,500
square feet. Your groomer can groom five dogs a day for five
days a week; each groom consists of
1.5 labor hours. You also offer dog day care six days a week,
and kenneling every day. You have taken out a loan for start-up
costs and the monthly payment is
$420; it goes into effect immediately and should be accounted
for in your costs. With limited cash contribution and loan
funding, you located two angel
investors. You will collect a modest draw for the first year of
$600 a month; remember to divide evenly among the services.
Note: For simplicity, base all calculations using 30 days in each
month.
You estimate the following staffing needs:
week
our and will work
22 eight-hour days per month

a week
work 22 eight-hour days per month
A complete list of additional costs is provided below:
o Daycare: Two bowls last for every 75 dogs that attend
daycare.
o Boarding: Two bowls last for every 100 dogs that are boarded;
you need two bowls per kennel.
o Grooming: Each bowl lasts for 20 grooms and you need four
bowls at all times.
$1,000
ies/insurance: $600/month; allocate based on square
footage

8
based on square footage
-gallon pail, which can be used for
100 grooms
o Day care: You need to have 12 towels for every 25 dogs.
o Boarding: You need to have 12 towels for every 40 dogs.
o Grooming: You need to have two towels for every groom per
day.
-inch straight is $194.99, and (1) ear-and-nose
is $7.49; each can be used for 200 grooms.
-pack; one toy will last for two dogs in day
care, per day.
o Odoban: $14.55/gallon: Each area will dilute 1 oz to 1 gallon
of water; allocate based on square footage.
o Simple Green: $15.66/gallon: each area will dilute 1 oz to 1
gallon of water; allocate based on square footage.

Scenario: Prior to Opening, Part II: Your market research
indicated the following price ranges as optimal for your area:
o With pricing at $18 per dog per day, you can expect to have
22 dogs per day.
15 dogs per day.
10 dogs per day.
12 dogs per day.
10 dogs per day.
o With pricing at $30 per dog per day, you can expect to have 7
dogs per day.
o With pricing at $25 per groom, you can expect to do 5 grooms
per day.
per day.
per day.
Additionally, you need to compare your break-even points for
the following target profits for each area of your business:

9
o Break-even
o $417 target profit each month
o Break-even
o Break-even
o $1,000 target profit each month
o $1,500 target profit each month
Post-opening Scenario: Your angel investors are silent in
relation to the business; however, they require board meetings
for status updates on the company’s
financial health. Therefore, you need to analyze your company’s
performance over the last month using the data provided below.
Note: Your instructor will create an announcement sharing the
income statement data by the end of Module Four. All of the
data you need for the cost-of-
goods-manufactured statement can be found in the “COS
Schedule” tab of your workbook.
For your variance analysis, use the following financial data:

Direct Materials/Labor Original Projection Actual
Shampoo 1000 ounces ($2/groom) 1200 ounces ($3/groom)
Grooming Labor 1.5 hrs/groom @ $12 2.25 hrs/groom @ $11.50
Running head: PICOT STATEMENT 1
PICOT STATEMENT 5
PICOT Statement
Grand Canyon University
July 1, 2018
PICOT Statement
P- Elderly patients (aged 65 years and above)
I.- Improving workflow and use of health information
technologies
C- Home-based care
O- Improved quality of care and increased patient safety
T- Two months
Patient Population and Problem
Elderly patients (aged 65 and above) face many health
problems within the primary care setting. Consequently, nurses

and other health care professionals normally grapple with the
challenge of improving quality of care and patient safety for
this population (Boltz et al. 2016). Elderly patients are often
vulnerable to many health hazards that might affect the quality
of care and their safety. For instance, their cognitive
functioning reduces as their age progress. In addition, they
normally have a high propensity to avoid taking prescriptions
and medications. Furthermore, elderly patients normally register
high rates of allergic responses, coupled with falls and inability
to request for assistance from nurses. Improving workflow
within nurses’ working environments can help to reduce these
health problems (National Council of State Boards of
Nursing,2010). The work processes for nurse and physicians in
primary healthcare settings might not be effective in taking
preventive measures to ensure that elderly patients’ quality and
safety are guaranteed. These include protection form hazards
such as immobility, muscle atrophy, falls, and contractures.
Intervention
The utilization of evidence-based practice can support
nursing interventions to improve workflow and quality of care.
The task of improving workflow should focus on integrating
technologies into the existing nurses’ work environments such
as people, roles, and work procedures. Nurses and other
healthcare team should complete tasks by adhering to the
appropriate work procedures. Healthcare institutions should
introduce health information systems such as EHRs in order to
optimize the benefits to nursing care (Grain et al. 2014). There
is need to introduce systems that support nurses in the delivery
of their duties and responsibilities. For instance, technological
systems should be introduced to support nurses in their efforts
to complete the tasks of documentation of vital signs of elderly
patients, as well as ability to develop charts of vital signs and
search functions (Isono et al. 2017). In addition, nurses who
operate in busy environments should develop a work breakdown
sheet that identifies the details of their tasks. Training programs
should also be introduced to enhance performance and

satisfaction.
Comparison
As an alternative, home-based care can be provided to
elderly patients. However, when compared to use of evidence-
based practice in primary care, home-based interventions may
be associated with various potential adverse effects. For
instance, many health professionals are often inaccurate in
presuming that home-based care does not come with economic
and emotional costs. In most situations, home-based
interventions are associated with considerable emotional and
financial burden. Most caregivers are often women, and they
have a propensity to have minimal access to or control of
resources required to assume this responsibility. Sometimes,
they are not often available to prevent patients from falling, or
avoiding medications.
Outcomes
The utilization of technology and workflow process
improvement initiatives can help to improve safety and quality
of care among elderly patients. The outcomes of these nursing
interventions are far and wide. This is because they result in
reduced cases of falls among elderly patients. In addition, they
help to constantly keep records of medications that are taken by
the patients and quick detection of the potential problems that
might hinder the patients from recovery. Improvements in
workflow have the potential to enable nurses and physicians to
get important information about patient disease status and
healthcare processes. Healthcare agencies that embrace health
information systems and improve workflow are able to keep
track of progresses being made by many elderly patients within
primary care settings.
Time
These evidence-based interventions can be implemented
within a span of two months. Their successes can result in
positive health outcomes for elderly patients immediately. In
addition, workflow improvements can yield the desired fruits
both in the long-term and long-run. In the short-run, nurses are

most likely to improve their productivity.
References
Boltz, M., Capezuti, E., Fulmer, T. T., & Zwicker, D. (Eds.).
(2016). Evidence-based geriatric
nursing protocols for best practice. New York: Springer
Publishing Company.
Grain, H., Martin-Sanchez, F., & Schaper, L. K. (Eds.).
(2014). Investing in E-health: People,
Knowledge and Technology for a Healthy Future: Selected
Papers from the 22nd
Australian National Health Informatics Conference (HIC
2014) (Vol. 204). IOS Press.
Isono, H., Suzuki, S., Ogura, J., Haruta, J., & Maeno, T. (2017).
Improving the workflow of
nursing assistants at a general hospital in Japan. BMJ Open
Qual, 6(2), e000106.
National Council of State Boards of Nursing. (2010). Nursing
Pathways for Patient Safety E-
book. New York: Elsevier Health Sciences.
Literature Evaluation Table
Student Name:
Change Topic (2-3 sentences):
Criteria
Article 1
Article 2
Article 3

Article 4
Author, Journal (Peer-Reviewed), and
Permalink or Working Link to Access Article
Article Title and Year Published
Research Questions (Qualitative)/Hypothesis (Quantitative), and
Purposes/Aim of Study
Design (Type of Quantitative, or Type of Qualitative)
Setting/Sample
Methods: Intervention/Instruments

Analysis
Key Findings
Recommendations
Explanation of How the Article Supports EBP/Capstone Project
Criteria
Article 5
Article 6
Article 7
Article 8
Author, Journal (Peer-Reviewed), and

Permalink or Working Link to Access Article
Article Title and Year Published
Research Questions (Qualitative)/Hypothesis (Quantitative), and
Purposes/Aim of Study
Design (Type of Quantitative, or Type of Qualitative)
Setting/Sample
Methods: Intervention/Instruments

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