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Mac Class Project

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Graduate Business School
Assignment Title Sheet Lecturer Name: | Ivan Toner | Subject: | Management Accounting and Control | Study Mode: | Full time | Yes | | Part-time | No | | Assignment No.: | 1 | Assignment Title/Brief: | Individual Assignment | Please refer to assignment question provided. WORK SUBMITTED MUST BE THE STUDENT’S OWN WORK. STUDENTS MUST SUBMIT TWO COPIES. This assignment should be completed in a report format, be typed in a 12-point font and space and a half. | Word count: | Up to 3,000 words | | Total %: | 50% | Due date(s): | 5th November 2012 9.30am in Class. Penalties will be issued for late submissions. | Submit assignment to: | Ivan Toner | Additional Information: | | As mentioned, Irish Distillers has started to have some success in China and its sales are growing at a rapid rate and its strategy team are actively focusing on this growth area for the company. In anticipation of future growth, the directors of the company have built up their finished goods stocks at an even faster rate to make sure that they can meet customer demand. The Sales Director has reported on the two months of actual sales for July 2012 and August 2012 and has also estimated sales for the next six months: Stg£July 1,125,000August 1,350,000September 1,450,000October 1,525,000November 1,625,000December 1,750,000January 1,825,000February 1,900,000In August 2012, accounts receivable were 60 days sales. The credit controller has targeted debtor days to reduce from 60 days at 31 August 2012 to 45 days at 30 September 2012 and 30 days on 31 October 2012. He has also targeted 30 days to be maintained thereafter. The plant manager has provided a production plan to give required level of production as follows: * September 2012 to February 2013 raw material

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