MGAC03 University of Toronto Intermediate Management Accounting Analysis Paper From an management accounting standpoint, write the assignment using the app

MGAC03 University of Toronto Intermediate Management Accounting Analysis Paper From an management accounting standpoint, write the assignment using the appendix enclosed.Each case should be typed, double-spaced on letter-size paper using one-inch margins. Maximum length is 4 pages (approximately 800 words), exclusive of tables, appendices (4 page max) and references and 12-point Arial font or equivalent. MGAC03 – 2019 Fall Session
Case Assignment
Case Submission Instructions
Due date: 11:59 PM on Sunday, November 24th, 2019
Format:
1. This is an individual case assignment.
2. Each case should be typed, double-spaced on letter-size paper
using one-inch margins.
3. Maximum length is 4 pages (approximately 800 words), exclusive
of tables, appendices (4 page max) and references and 12-point
Arial font or equivalent.
4. Assignments must be submitted in Quercus (under “Assignment”).
The case file name should be as follows:
“C03Case1JaneDoe998998998”.
5. Time extensions will not be granted.
6. Marks will be posted on Quercus along with the marking rubric.
Chartered Professional Accountants of Canada, CPA Canada, CPA are trademarks and/or certification marks of the Chartered Professional Accountants of Canada. ©
2019, Chartered Professional Accountants of Canada. All Rights Reserved.
Question
The Northern Regional Healthcare Foundation was founded to support the capital and
operating needs of several hospitals and clinics in Northern Saskatchewan. The
Foundation runs five fundraising campaigns a year, each of which is designed to
engage different donor groups. These campaigns generate approximately $2.5 million
annually, but that has been falling recently. The Foundation has always had tremendous
community support, but the board of directors is concerned that donation levels have
been stagnating.
The board of the Foundation has asked you, CPA, to help analyze both the donation
patterns over the past two years (including the numbers, types, and characteristics of
donors) and the relative successes of the various campaigns. The Foundation cannot
fulfil its mission and mandate without the continuing support of the community.
The Foundation has been collecting data on its donors for the last 20 years but has only
used the information for mailing addresses. The board has provided you full access to
the Foundation’s donor database and Microsoft’s analytics platform, Power BI, to help
you with your analysis. In addition, the board would like you to identify any areas of
concern that may impact the Foundation.
The board would like you to collect your findings in a memo and a presentation for
consideration at its next board meeting in four weeks’ time. The board chair has
confided in you that the board is not very savvy when it comes to analyzing vast
amounts of data, so it would be best if your presentation explained your results and
recommendations in a straightforward manner.
The Foundation collects the following information about its donors:
• Donor ID: This is a unique identifier assigned to each new donor.
• Name: Names have been removed from your data set for privacy reasons.
• Donor type: Each donor is categorized as an individual, company, organization,
foundation, estate, or unknown (for anonymous gifts).
• Gender: If the donor type is “individual,” the donor may be categorized as male or
female, but this field is not required.
• Age: If the donor type is “individual,” the donor’s age may be included, but this
field is not required.
• City: This is the donor’s place of residence.
• Gift type: This is either “cash” or “pay cash” (used when donors “pay off” a
previous pledge).
• Gift amount: This is the dollar value of the gift.
• Gift batch number: This number is used for internal tracking purposes.
• Campaign description: This is the campaign for which the donation was received.
Chartered Professional Accountants of Canada, CPA Canada, CPA are trademarks and/or certification marks of the Chartered Professional Accountants of Canada. ©
2019, Chartered Professional Accountants of Canada. All Rights Reserved.
Task #1
The Foundation processes about 2,500 donations each year. It has always received
strong community support from both individuals and local businesses, but the proportion
of these two groups in the Foundation’s donor mix has ebbed and flowed over time. The
board would like to know what a typical donor looks like, as demographics appear to
play a role in donor behaviour, and it’s critical to maintain a good relationship with
existing donors. The board would like you to answer the following:
I.
How many gifts are recorded in the data set?
II. How many distinct donors exist in the data set?
III. How many of each donor type is there?
IV. What is the total gift amount by donor type?
V. What is the total gift amount by donor type in 20X7 and 20X8?
VI. What are the total gifts from individuals broken down by gender?
VII. What is the median age of an individual donor?
VIII. Provide a line chart of donor count by age.
Submit your response to each using screenshots from Power BI pasted into a Word
document and by following the steps outlined in Appendix I.
Task #2
The successful execution of campaigns is critical to the success of the Foundation.
Over the years, the Foundation has tweaked the timing, length, and marketing of each
of the campaigns. It also decided to end a campaign in 20X8.
I.
Provide a pie chart of the total gifts by campaign.
II. Provide pie charts of the total gifts by campaign for 20X7 and 20X8.
III. Provide a clustered column chart of the total gifts by campaign for 20X7 and
20X8.
IV. Provide a stacked column chart showing the breakdown of donations by
donor type for each campaign.
Submit your response to each using screenshots from Power BI pasted into a Word
document and by following the steps outlined in Appendix II.
Task #3
Prepare a memo to the board that qualitatively analyzes the information you have
gathered. To reiterate, the board’s requested information includes:
• an overview of the number and types of donors the Foundation has, highlighting
the best donors
• a profile of the Foundation’s individual donors, and how that may impact the
Foundation in the future
Chartered Professional Accountants of Canada, CPA Canada, CPA are trademarks and/or certification marks of the Chartered Professional Accountants of Canada. ©
2019, Chartered Professional Accountants of Canada. All Rights Reserved.
•
•
an evaluation of the relative success of each of the Foundation’s campaigns,
including how successful they have been in engaging donor groups and
suggestions for how those campaigns can be improved
anything else that you think is relevant
Hints:
• Your visualization has to be selected before you can work on it. To select your
visualization, simply click on it in Power BI.
• Using Microsoft’s Snipping Tool, you can easily capture an image of the specific
visualization requested.
Task #4
The board would like your help in designing a performance metric used in strategic
management to identify and improve various internal functions of the Northern Regional
Healthcare Foundation and their resulting external outcomes. The board would like it to
be detailed and tactical for management to use the information to measure and provide
feedback to the foundation.
Task #5
Northern Regional Healthcare Foundation has two fundraising/operating divisions—
Corporate and foundation fundraising and Individual fundraising division—and two
support divisions—Human Resources and Information Systems. Each fundraising
division conducts their own events independently. Northern Regional uses number of
employees to allocate Human Resources costs and processing time to allocate
Information Systems costs. The following data are available for September 2020:
Support Divisions
Human Information
Resources
Systems
Budgeted costs
incurred before
any interdivision
cost allocations
$582,700
Support work supplied by
Human Resources Division
Budgeted number of
employees
—
Operating Divisions
Corporate
foundation
Individual
fundraising
$734,400
$998,270
$689,860
21
32
48
Support work supplied by
Chartered Professional Accountants of Canada, CPA Canada, CPA are trademarks and/or certification marks of the Chartered Professional Accountants of Canada. ©
2019, Chartered Professional Accountants of Canada. All Rights Reserved.
Information Systems Division
Budgeted processing time
(in minutes)
320
—
1,920
2,600
Required
1.
2.
3.
4.
Allocate the support divisions’ costs to the operating divisions using the direct
method.
Rank the support divisions based on the percentage of their services provided to
other support divisions. Use this ranking to allocate the support divisions’ costs to
the operating divisions based on the step-down method.
Allocate the support divisions’ costs (Human Resources and Information
Systems) to the two fundraising/operating divisions using the reciprocal method.
The board would like you to comment on which method should the hospital use
to allocate the supporting divisions and the effectiveness of the two main
fundraising division.
Chartered Professional Accountants of Canada, CPA Canada, CPA are trademarks and/or certification marks of the Chartered Professional Accountants of Canada. ©
2019, Chartered Professional Accountants of Canada. All Rights Reserved.
Donor ID
166721
131278
118282
46304
74817
178513
81170
46399
48882
58994
131100
66171
38158
75
38154
9990
154180
178571
135723
166782
173171
82038
148768
124182
147794
39608
178231
39608
65943
177920
39677
177655
55515
74817
101383
50054
55549
42206
83702
115471
156397
158877
155181
Donor Type
Company
Company
Company
Company
Company
Company
Foundation
Foundation
Foundation
Foundation
Foundation
Foundation
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Organization
Company
Company
Company
Company
Company
Company
Company
Company
Company
Company
Foundation
Foundation
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Gender
F
M
M
M
F
M
F
M
M
F
M
M
F
M
F
F
F
M
2490
178170
108729
178027
53994
125108
30130
149047
147518
123249
140854
116547
148297
100222
46425
162399
65216
166216
47920
148411
42495
66830
367
135977
178054
133987
77667
172107
135453
25720
120598
177337
45470
177860
177922
177927
177939
178029
178121
178147
178159
178448
53072
44148
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
M
F
F
F
F
F
M
F
F
F
M
F
F
F
F
M
M
M
F
F
M
F
F
F
F
F
M
M
F
F
F
F
M
F
F
F
F
F
F
F
F
F
M
M
178126
177630
177685
177686
177687
177698
177702
177746
177776
177778
177790
177822
72610
165752
124146
19507
24341
147797
130709
32942
123253
164776
148040
712
54693
134109
172461
45425
170493
124202
123254
135195
36393
38871
117896
125941
42420
135471
46583
53648
45599
177991
148181
1543
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Individual
Individual
Individual
Individual
Individual
Individual
Individual
Individual
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Individual
Individual
Individual
Individual
Individual
Individual
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Individual
Individual
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Individual
Individual
Individual
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Individual
Individual
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Individual
M
M
M
M
F
F
F
F
F
F
F
F
F
M
F
F
F
M
F
M
M
F
F
M
F
M
F
M
M
M
M
F
F
M
F
F
F
F
F
F
F
F
M
M
126117
48704
147834
144144
44613
146523
35725
177606
20660
123250
134790
134074
36183
707
135559
144126
174597
174597
177699
177712
177912
177928
177957
177969
178015
164500
166606
172138
172578
160339
159070
99950
164850
172926
73178
99945
177249
166201
173044
24614
5007
115092
115298
117017
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Individual
Individual
Individual
Individual
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Individual
Individual
Individual
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Individual
Individual
Individual
Individual
Individual
Organization
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Company
Company
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Company
Individual
Individual
Individual
Individual
Individual
F
M
F
M
M
F
M
F
F
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F
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F
M
F
F
F
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F
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F
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F
113607
116867
112540
119242
124010
125158
122904
126105
127032
122144
122377
120496
75987
124119
124785
115092
127027
118788
125095
120250
123781
124049
151601
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42668
28286
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156964
155425
155532
155188
156661
161044
160225
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160929
155269
155411
3814
26347
128020
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62861
21855
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25058
130368
131303
128399
6346
22849
76578
3211
57194
70533
12294
106799
1355
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24738
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144682
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141549
144811
144974
141451
20548
142637
144303
145736
132123
133885
106890
134414
135147
140697
141125
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24484
79052
115092
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178311
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178396
178397
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24116
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42220
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171133
153876
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153558
153738
154115
154249
154920
155016
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69672
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178313
178398
178405
178412
178444
178497
178554
637
1144
1992
2458
2855
3140
3316
3329
3506
3709
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4155
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4709
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6066
6421
7002
7343
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7663
8360
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51971
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79085
18268
69832
22285
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178415
129702
40264
61560
24695
72240
104573
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159302
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160694
161059
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161897
163715
164363
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