NIKE, Inc. develops a business plan that incorporates budgeting, breakeven, costing methodologies and performance analysis. The basis will be a company that must sell a product or service; this product will be the basis for your final project. To prepare appropriately, review the requirements for the final project before you select your product or service.

Product Value Chain Assignment: This assignment requires you to discuss the pivotal linkage of cost accounting to the value chain and the success of the organization. First, select a product or service and describe the company. Include in your paper key considerations for the product and the segments of the value chain which underlie company operations and link the value chain to the manufacture of the product you have selected. Supporting research or articles are required.

Product Breakeven Point Assignment: As a stepping stone your final project, consider this week the computation of the breakeven point and output level needed to achieve a target level of operating income. You will need to: identify the product, indicate the unit sell price, variable costs, the contribution margin, the total fixed costs (list these by category) and calculate the preliminary breakeven point for your company. Supporting research or articles are required.

Job or Process Costing Application Assignment: As a stepping stone your final project, in this weeks assignment you will differentiate between the various costing methods used to determine the cost of products and services. Select a costing system (job costing, process costing, or activity-based costing) that you believe will be the best for your company. You need to describe why you believe it is the best costing system for your company. You must also discuss why you believe the other costing systems will not be the best systems for your company. Supporting research or articles are required.

Budgeted Operating Income Statement Assignment: As a stepping stone your final project, this week you will be calculating a proposed budgeted operating income statement for your company based on your selected product. To accomplish this, you will need to incorporate your prior assignment elements of direct and indirect costs, and develop a sales volume forecast, compute production levels, expected inventory levels, and the income statement. Make sure to include all of your supporting schedules, underlying assumptions and calculations. Deliverable for this assignment: Budgeted operating income statement and supporting schedules to include underlying assumptions and calculations.

Long-term investment analysis Assignment: As a stepping stone your final project, you will appraise the outcomes of a long term decision analysis, and develop an expansion project for your company and the product you have selected for manufacture. Consider the impact of incremental volume on the present operations, based on your budgeted income statement from week five. Deliverable for this assignment: Develop a cash flow schedule starting from the expected operating income statement and decide on the length of the project. The appropriate discount rate for this assignment will be 11%. Compute the NPV and IRR of your proposed investment. Make sure to include the proper supporting schedules and calculations for your investment analysis.

Balanced Scorecard Assignment: As a last stepping stone your final project, this week, prepare a balanced scorecard (BSC) for your company, referencing the product and project you have proposed over the past few weeks. To start, choose at least one metric for each of the four perspectives of the BSC, and identify a target for that metric. Starting with financial, include a strategic initiative that will allow the company to realize the expected financial target metric based on the budget you prepared and/or the NPV analysis you prepared. Also, based on the value chain you prepared, identify a metric and target that will align with each of the other three perspectives of the BSC: internal process, customer service, and learning and growth. Include a strategic initiative that will link the BSC target to the value chain. Identify how these metrics will help your organization achieve competitive advantage.

Final Project: NIKE, Inc. will serve as your business plan for this company and product by linking and referencing all of the prior analyses from each of the assignments previously submitted. Include the completed analyses from prior weeks in an appendix and reference as necessary.

The project should include summaries of the following six elements and page counts: 1. Value Chain Summary: 1/2-1 pg. 2. Breakeven Point: 1/2-1 pg. 3. Product Costing: 1/2-1 pg. 4. Budget. 1/2-1 pg. 5. Investment Project. 1/2-1 pg. 6. Balanced Scorecard. 3-5 pgs.