This is a final group project and we also need presentation. My part is Systematically describe them. Please read the requirements carefully and complete my part。
For this project your group will work with a real organization – a company (our group choose Mimi’s cafe), or a not-for-profit. The objective of this project is to select a management problem and make recommendations to management which apply concepts and techniques you have learned in this course, as well as integrating concepts learned in other courses.
Your task will be to gather information about the organization and a little about the industry in which it competes. You might also review a copy of the company’s Annual Report or other documents that describe its products and organization. These will help you describe the purpose of the organization, and understand the context in which the specific costing system is being used.
Once you have gathered this preliminary material, you will visit the organization to conduct interviews with people who can explain the specific costing system and how it is used. These processes must be documented systematically for your class presentation and final report.

  •  Pick an organization and suggest actions that the company might adopt for enhancing profitability. Project the expected impact on profit. Run a variety of scenarios.
  •  Document a situation where the current information being supplied/recorded seems counterproductive. For example, the transfer pricing system or the cost allocations may create perverse incentives for managers to buy a good or service externally when in fact the company would be better off having the good/service provided by an internal supplier. Critique the current system (pros and cons) and provide suggestions for remedying the problem.
  •  Select a loss-making company. Can you make it profitable? Be very specific about the assumptions that you make in your analysis. Use as much real data as you can find, and assume the rest (color code such data differently). Project the expected impact on profit of your recommendations.
  •  Describe a strategy for a particular organization and design a balanced scorecard to implement that strategy.


  • Your presentation should, at a minimum, present an overview of the organization, the costing system (including its major inputs, outputs, processes and controls), and your recommendations to the client.

Project Outline: 
Examine actual costing system
Systematically describe them my part
Analyze measures that are in place to control these systems
Recommend other appropriate controls for the systems
Tips: Difference between the Examine actual costing system and Systematically describe them:
examine what their costing system is with food.
And the second one is describing it in steps and how it works and how it affects prices of their food. So the first one is just examining it and the 2nd one is describing it in steps
I put the Examine actual costing system information on last page and you can reference it to do the systematically(my part)
Some reference questions about my part. you can do more, not only limits those question
How is food costs percentage calculated? (Requirement 2)
Do you know what actual food costs is? (Requirement 2)
How do you regularly update food cost worksheets and have them checked for accuracy in the last inventory and accounting cycle? Is this an automated or manual process?
Mini café, information:
Founded in 1978, Mimi’s is a neighborhood bistro offering fresh, hand-prepared American-French comfort food and bistro classics for brunch all day, lunch, dinner and special celebrations.
Owned by Dallas-based Le Duff America, Inc.
It is headquartered in Rennes, France
Mimi’s has 77 locations in 16 U.S states.
First Mimi’s Cafe was built in Anaheim, Ca