Vignette 2: Brandy This case involves a 19 year old Caucasian female named Brandy. She is 5’5” tall and weighs 116 lbs. She states that on a “good day” she would eat a breakfast of dry toast and juice, a lunch of turkey or dry tuna on diet bread, and a low fat frozen meal at dinnertime. When she was being ‘bad’ she would include a couple of candy bars and two large ‘gourmet’ chocolate chip cookies. Brandy says that she feels fat and is sure that others are disgusted by the way she looks. She doesn’t think that others want to be around her because of her weight “problem” and how she looks. She has tried a number of diets to control her weight. A couple of years ago, she saw a television show that discussed throwing up after eating as a way to control their weight. She has hidden her habit of purging after eating. She doesn’t want anyone to know. Brandy has begun to isolate herself and states she feels sad most of the time. She has begun to have trouble with friends at work because she makes excuses not to go out with them. When friends express concern, she becomes more distant and becomes agitated with them. She admits that she doesn’t have much hope that anything will change about her weight or her feelings.. She mentions that she has stopped having regular periods and developed some dental problems which causes more concern over the way she looks. The information regarding Brandy’s family of origin is sketchy, however, Brandy describes her mother as someone who was severely overweight and was always on a diet. She recalls her father being particularly cruel to her mother with his snide comments about her weight. Brandy also remembers times that her father looked at her in ways that made her uncomfortable and his conversations often included sexual overtones. However, she states that he never touched her inappropriately. Writing a case study: The following provides a brief outline for writing a case study: Start your case study by providing a brief introduction to the case including relevant background and basic demographic information. Do not restate everything in the vignette at this point. Consider what is most important to include in an introduction to the case. Symptoms and Diagnosis Identify important symptoms and compare the symptoms (including severity and how long the symptoms have been present) to the DSM-5 diagnostic criteria to identify a diagnosis. Clearly explain how the individual’s symptoms meet the criteria and support your diagnosis. Also note any criteria the individual and their symptoms do not meet. Differential Diagnosis Consider other possible diagnoses or additional diagnoses. Once again, provide the DSM criteria that supports or rules out the diagnosis. Fully explain and support your position. Treatment Present a rational treatment plan. Some attempts at treatment may be mentioned in the case study, but are do these represent the best treatment approaches? Are there also other treatments that could be used in lieu of the current treatment or in addition to it? Consider the social/environmental issues that may make treatment more challenging or complicate it. Prognosis What is the prognosis for the individual in the vignette considering his diagnosis, treatments available, and other factors including social/environmental issues.

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Scenario:

You are the newly recruited Financial Advisor of Norman and Co. Ltd. This company absorbs production overhead using machine hours. All products are priced by adding a 25% mark-up on cost to obtain the selling price.

The management has the following information about their products:

Applicable to its products:

Total Overheads = £100,000

Total machine Hours = 50,000 hrs

Product X Y

Units of Production 2,500 5,000

Material Cost p/unit £30 £50

Labour Cost per unit £20 £16

Machine Hrs P/unit 10 5

After interviewing all the important people of the organization you have apportioned the overhead costs as per below:

% Overheads

Set up Costs 35

Inspections 45

Materials Handling 20

Cost Pools are as follows:

X Y Total

Set ups 300 50 350

Inspections 500 250 750

Goods Movements 300 700 1000

The financial director of Norman and Co Ltd. is considering replacing the existing traditional system with activity based costing but is unsure exactly what would be involved. He is also determined to keep costs to a minimum and does not want any new system to involve a lot of extra work or expenditure.

Required:

Prepare a report for the financial director which must address the following:

1. An appraisal of the existing traditional system. (What is the Cost per unit of X and Y under Traditional Absorption Costing) (10 marks for calculation and 15 marks for analysis)

2. A broad outline of an ABC system with an explanation as to why it might be desirable. (15 marks)

3. Your recommendations for ABC implementation and any problems you foresee bringing in ABC for Norman and Co. Ltd. What is the Cost per unit of X and Y under ABC (20 marks for calculation and 20 marks for analysis)

4. Your advice on whether ABC is viable for Norman and Co. Ltd., given the financial directors concerns. (10 marks)

5. In addition 10 marks will be awarded for the style and presentation of the report. (Total 100 marks)

Submission Criteria:

(a) In the form of a report of 1500 words (+ – 10% is acceptable)

(b) Be adequately proof read prior to submission, and therefore does not contain significant errors of spelling and grammar;

(c) Be properly referenced (Harvard Referencing System)

Ensure that font style should be Arial or Times New Roman and font size should be 12 in all assignments

(d) Ensure that (in paragraph) line spacing should be 1.5 and alignment should be justified.

Grading Criteria:

NB: where a submission does not meet the Pass requirement for a criteria they will be assessed at a mark commensurate to a Referred / Fail based on the examiner’s professional judgement.

Word count:

The main body of your report part should not exceed or fell below 1,500 words (+ – 10%).

Learning Outcomes Assessed:

The assignment will assess the student’s ability to prepare a report for management, assessing the viability of replacing a traditional system of overhead allocation with ABC.

Assessment:

To achieve a good mark in this assignment a student will have to prepare a concise, structured report addressing all of the issues identified.

Additional

? The report should be direct to the financial director.

? Do not show the calculations in the body of the assignment, the calculation should be shown in the appendix

? References: References Harvard style < journals, Books, Article, essays on based in UK only.

? The report should be cited and argue where it needs.

 

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