| Stakeholders |
Exceeds expectations in an exceptionally clear, insightful, or sophisticated manner |
Describes the stakeholders who might interact with and rely on the master budget to make decisions |
Shows progress toward meeting expectations, but with errors or omissions; areas for improvement may include adding details related to describing the stakeholders who might interact with and rely on the master budget to make decisions |
Does not attempt criterion |
11.25 |
| Information |
Exceeds expectations in an exceptionally clear, insightful, or sophisticated manner |
Explains how stakeholders use the information in the master budget to make decisions |
Shows progress toward meeting expectations, but with errors or omissions; areas for improvement may include adding details related to explaining how stakeholders use the information in the master budget to make decisions |
Does not attempt criterion |
11.25 |
| Accuracy |
Exceeds expectations in an exceptionally clear, insightful, or sophisticated manner |
Explains why the accuracy of the master budget is critical to the organization |
Shows progress toward meeting expectations, but with errors or omissions; areas for improvement may include adding details related to explaining why the accuracy of the master budget is critical to the organization |
Does not attempt criterion |
11.25 |
| Ethical Implications |
Exceeds expectations in an exceptionally clear, insightful, or sophisticated manner |
Explains the ethical implications of the budgeting process in the organization |
Shows progress toward meeting expectations, but with errors or omissions; areas for improvement may include adding details related to explaining the ethical implications of the budgeting process in the organization |
Does not attempt criterion |
11.25 |
| Function |
Exceeds expectations in an exceptionally clear, insightful, or sophisticated manner |
Evaluates the function of cost data in variance analysis in operational performance measurement |
Shows progress toward meeting expectations, but with errors or omissions; areas for improvement may include adding details related to evaluating the function of cost data in variance analysis in operational performance measurement |
Does not attempt criterion |
11.25 |
| Variance Analyses |
Exceeds expectations in an exceptionally clear, insightful, or sophisticated manner |
Determines the variance analyses associated with direct materials, direct labor, and manufacturing overhead |
Shows progress toward meeting expectations, but with errors or omissions; areas for improvement may include adding details related to determining the variance analyses associated with direct materials, direct labor, and manufacturing overhead |
Does not attempt criterion |
11.25 |
| Factors |
Exceeds expectations in an exceptionally clear, insightful, or sophisticated manner |
Determines factors that impact the accuracy of the master budget |
Shows progress toward meeting expectations, but with errors or omissions; areas for improvement may include adding details related to determining factors that impact the accuracy of the master budget |
Does not attempt criterion |
11.25 |
| Results |
Exceeds expectations in an exceptionally clear, insightful, or sophisticated manner |
Assesses how the variance analysis results can help improve strategic decisions and the accuracy of results in subsequent years |
Shows progress toward meeting expectations, but with errors or omissions; areas for improvement may include adding details related to assessing how the variance analysis results can help improve strategic decisions and the accuracy of results in subsequent years |
Does not attempt criterion |
11.25 |
| Clear Communication |
Exceeds expectations with an intentional use of language that promotes a thorough understanding |
Consistently and effectively communicates in an organized way to a specific audience |
Shows progress toward meeting expectations, but communication is inconsistent or ineffective in a way that negatively impacts understanding |
Shows no evidence of consistent, effective, or organized communication |
5 |
| Citations and Attributions |
Uses citations for ideas requiring attribution, with few or no minor errors |
Uses citations for ideas requiring attribution, with consistent minor errors |
Uses citations for ideas requiring attribution, with major errors |
Does not use citations for ideas requiring attribution |
5 |
| Total: |
100% |