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Management Accounting Essay

I need assistance to write about McDonald's Corporation. List the main processes and activities as you can think of that would be performed by McDonald's employees for its customers. Classify these activities into value added and non-value added activities. You are also to recommend how an activity based accounting can help to measure cost more accurately and improve restaurant pricing strategy.

Does not have to be plagiarism free, I just need it as a sample - I will write the actual one on my own.

(1) Introduction (about 200 – 300 words)

• Brief background of the restaurant

• Establishment of the restaurant

• The restaurant operations

• The physical size of the operation (an estimate based on your observation)

• Some financials of the restaurant if available

• The industry (e.g. fast food or fine dining) and its competitors

(2) Value chain of the operations: (about 500 words)

• Ordering your food

• Menu – traditional or electronic/digital

• Serving customers

• Payments by customers

• Preparation of food (e.g. buffet, cooking on the spot, etc.)

Main processes and activities. Draw a value chain diagram. Include your description of the processes and activities. You must also provide a certain level of critical thinking in your description. For example, for the same aspect of operations, you can compare the restaurant under analysis with another restaurant that you are also familiar with.

(3) Classify the processes and activities into value-added and non-value-added (about 500 words). State your reasons why you consider certain processes and activities to be value-added and non-value-added.

(4) Briefly describe an activity-based accounting system (about 200 words). Do not write too much on this because this section is mainly descriptive, not much critical thinking is involved. This just serves as a preliminary to (5) below.

(5) Apply the activity-based accounting system to the restaurant under analysis (about 1,000 words).

• How can the activity-based accounting system help measure the cost of activities more accurately?

• Will this help in the pricing strategy of the restaurant?

• Do a bit of research (about 4 – 5 cases) to support your explanation

(6) Conclusion (about 300 words).

• Activity-based accounting is more suitable for, or may not be so suitable for, certain entities.

• What are the reasons?

• If pricing is affected by intense competition and may need adjustment frequently, what is the use of an activity-based accounting system?

• If appropriate, you can also do a bit of research and quote one or two specific cases

(7) Bibliography (APA or Harvard)

Evner: Regnskab, Forretnings Analyse, Ledelse, Rapport Skrivning, Research Writing

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