Your analysis should include the following steps, to the extent logical and possible, given the character of the case:
• Identify and describe or explain the problem that the managers of the organization in question are encountering. What has happened to make the managers realize that the problem has arisen? What is the likely cause of the problem? Why is the problem important?
• Analyze the problem, using tools and concepts that we have been studying, as well as your general business and management knowledge. Analyze the situation from a quantitative perspective, using the data available in the case, and from operational, qualitative and strategic perspectives. Use diagrams/tables to conduct your analysis and to report your findings. Your analysis should show that you can use these tools and concepts and the language of management accounting correctly and articulately.
• Draw conclusions regarding the nature of the problem and possible solutions, and develop recommendations for the managers in question.
Write a memorandum to the organization’s managers that summarizes your analysis, findings and recommendations. The memo should contain:
• An introductory paragraph which explains the purpose of the memo and summarizes the analysis that you have conducted, your findings and your recommendations.
• One or more paragraphs that describe and explain in some detail the problem(s) that you have identified, the analysis that you have conducted, your findings and conclusions, and your recommendations. If you have made any assumptions in conducting your analysis, be sure to state them clearly and to justify them. Also, be certain to describe any limitations of your analysis, for example, data which is not available but would be useful.
• The memo itself should only be a few pages. Attach one or more appendices that include diagrams and tables, for example, your spreadsheet analysis, to support your analysis and conclusions. Present and number the diagrams/tables in the order in which you refer to them in the body of your memo.
• The memo and appendices should have professional tones and writing styles and must be typed.
