1. Efliciency variances (KS 1.1, CTA 2.1)

Excellent analysis ofthe issues related to the facts ofthe case. A

high level of knowledge and understanding ofissues was demonstrated. Very good analysis ofthe issues related to the facts ofthe case, demonstrating a very good knowledge and understanding. Good analysis ofthe issues related to the facts ofthe case, demonstrating a good knowledge and understanding. Some analysis ofthe issues related to the facts ofthe case, demonstrating a fair knowledge and understanding. Unsatisfactory analysis ofthe issues related to the facts ofthe case, demonstrating a limited knowledge and understanding.

2. Improving costing accuracy? (KS 1.1, CTA 2.1) Excellent analysis ofthe issues related to the facts ofthe case. A high level of knowledge and understanding ofissues was demonstrated. Very good analysis ofthe issues related to the facts ofthe case, demonstrating a good knowledge and understanding. Good analysis ofthe issues related to the facts ofthe case, demonstrating a good knowledge and understanding. Some analysis ofthe issues related to the facts ofthe case, demonstrating a fair knowledge and understanding. Unsatisfactory analysis ofthe issues related to the facts ofthe case, demonstrating a limited knowledge and understanding.

3. Fixed volume variance (KS 1.1, CTA 2.1) Excellent analysis ofthe issues related to the facts ofthe case. A high level of knowledge and understanding ofissues was demonstrated. Very good analysis ofthe issues related to the facts ofthe case, demonstrating a good knowledge and understanding. Good analysis ofthe issues related to the facts ofthe case, demonstrating a good knowledge and understanding. Some analysis ofthe issues related to the facts ofthe case, demonstrating a fair knowledge and understanding.1 Unsatisfactory analysis ofthe issues related to the facts ofthe case, demonstrating a limited knowledge and understanding.

4. Activity Based Costing (KS 1.1 and CTA 2.1) Excellent analysis ofthe issues related to the facts ofthe case. A high level of knowledge and understanding ofissues was demonstrated. Very good analysis ofthe issues related to the facts ofthe case,demonstrating a good knowledge and understanding. Good analysis ofthe issues related to the facts ofthe case, demonstrating a good knowledge and understanding. Some analysis ofthe issues related to the facts ofthe case, demonstrating a fair knowledge and understanding. Unsatisfactory analysis ofthe issues related to the facts ofthe case, demonstrating a limited knowledge and understanding.

5 Article discussion and written expression (KS 1.1, CTA 2.1, PC 3.1)

Excellent analysis of a relevant article, which is well integrated with the Sneakers case. Excellent communication ofideas in a well structured manner. Very good analysis of a relevant article and the discussion is reasonably well integrated with the Sneakers case. The communication and the structure are clear. Good analysis of a relevant article with some new evidence. The communication and the structure are reasonably clear. Afair analysis of a
relevant article with some new evidence. The communication and/or the structure are not clear. Inappropriate article or no additional evidence given. The communication is poor.