1

School of Business and Economics

Department of Accountancy
Downtown Campus

SYLLABUS

COURSE DETAILS
Course No. : AC 4101 Professor: Rey D. Amaya CPA, MAIA
Course Title : Management Consultancy Office: Department of Accountancy
Credit Units : 3
Pre-requisites : Contact No: 253-1000 loc. 208
th
Term : 4 year 1st semester Email Add: [email protected]
Schedule :

Course Description

This is an integrative course designed to introduce students to the skills needed to be good at consulting as an external management consultant or as an employee working
inside a consulting firm or a potential consulting client company. It covers the basic considerations in management advisory services, the basics of management consulting
(internal and external) practices, the accountant’s role in MAS engagements, determining the scope of services by MAS practitioners, stages of MAS engagements, ethical
behaviours, principles and standards. Students will also be exposed to case analysis, strategic planning, project feasibility studies with emphasis in financial feasibility ,
developing a financial and business plan.

The knowledge and skills acquired in this course will also be valuable in a wide range of other positions that require the ability to understand and solve problems to enhance
the effectiveness of a work unit or organization.
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Program Educational Outcomes

Three to five years after graduation, the Carolinian accounting professional graduate will become:

PEO#1 An accounting professional who can build a career at national and international levels.
An accounting professional who is competent and capable in creating, managing, and distributing wealth whether in manufacturing, merchandising, and service
PEO#2
related enterprise.
PEO#3 An accounting professional who contributes his/her expertise to the industry, professional body, and society.

Program Learning Outcomes

Each course has specific Course Level Student Learning Outcomes (SLOs) that will be achieved through the curriculum designed for the course. The cumulative achievement
of all Course level SLOs will result in the achievement of Ten (10) Program Level Student Learning Outcomes as listed below.

Upon completing the BS Accountancy program, graduates will demonstrate the following:
PEOs
Domain Domain Definition Skills
PEO#1 PEO#2 PEO#3
The ability to acquire and apply knowledge of science, mathematics, business and
PO#1: Business Knowledge economics and to understand key terms, facts and processes related to Finance and Cognitive   
Accounting.
The ability to verbalize and articulate business information to be used by financial
PO#2: Communication/Reporting
information users in making economic decisions.
Psychomotor 
The ability to direct and influence others towards a common goal and to recognize Affective/
PO#3: Leadership/Teamwork
individual performance and work with others towards achieving a common goal. Psychomotor 
PO#4: Multi-disciplinary Teams The ability to function in collaboration with other disciplines. Psychomotor  
The ability to be professionally competent, noble in character, sensitive to the
PO#5: Witness to the Word Gospel's mission and adhere to the Code of Professional Ethics for the accounting Affective 
profession.
The ability to demonstrate personal and intellectual autonomy and information
PO#6: Life-long Learning
literacy.
Affective  
The ability to embrace the diversities and complexities of the world across Cognitive/
PO#7: Global Citizenship disciplines and perspectives, at the same time preserve and promote “Filipino Affective/   
historical and cultural heritage”; to demonstrate corporate citizenship, social Psychomotor
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responsibility, and ethical practices in performing functions as a professional

accountant.
The ability to undertake an in-depth study of accounting, tax, business law, and
PO#8: Research
auditing issues.
Cognitive 
The ability to analyze and interpret financial and business risks, identify and
analyze problems related to accounting issues as basis for solutions and
PO#9: Technical Competency
recommendations, and render professional judgment on the preparation of external
Cognitive   
and internal reports based on applicable standards and practices.
The ability to exercise discretion in the analysis and interpretation of accounting
PO#10: Professional Judgment issues, both local and international, and present options in resolving emerging and Cognitive   
relevant challenges related to accounting.

Course Learning Outcomes

Program Learning Outcomes (POs)
Upon completion of the course, students should be able to:
PO#1 PO#2 PO#3 PO#4 PO#5 PO#6 PO#7 PO#8 PO#9 PO#10
Explain, relate and apply key management consulting principles,
CO#1:
concepts, tools, methods, and processes.  
Integrate knowledge from other disciplines in solving problems
CO#2:
and strategic cases. 
Evaluate and Criticize Project Feasibility Studies and Business
CO#3:
Plans.    
CO#4: Evaluate a Financial Plan    

Course Structure
COURSE ASSESSMENT TEACHING AND LEARNING
TOPIC INTENDED LEARNING OUTCOMES
OUTCOMES TASKS ACTIVITIES
I. Course Orientation (1.5 hours) CO#1, CO#2 1. Review of the related concepts, principles, 1. Group 1. Discussion on the course
A. USC Vision and Mission Statement. formulas, and other matters that will relate to the activity objectives, requirements,
B. SBE and Department of Accountancy course. grading system, and house
Aims. rules.
C. Duties and responsibilities of a 2. Group game / Review
student. Questions – Q&A
D. Classroom rules and policies.
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E. Expectations from the subject and the

teacher.
F. Course Overview – Managerial
Economics
I – Basic Considerations in Management CO1  Explain, relate and apply basic theories and Situation  Advance reading on the
Advisory Services (6 hours) concepts in Management Advisory Services, Analysis topic/s.
Areas of MAS Practice and its organization  A Video and/or a
A. Overview of Management and Management Case Analysis Powerpoint Presentation
Consultancy Services By CPAs  Explain, relate and apply professional and of current business
personal characteristics and ethical standards situations.
B. Areas of Management Advisory in the conduct of consulting practice.  Students are then asked to
Services draw out issues and/or
problems requiring
C. Professional Attributes of consultants’ advices and
Management Consultants relate to the topic/s at
hand.
D. MAS Practice Standards and Ethical  Shared lecture –students
Considerations are given an opportunity
to share their readings.
E. Organization and Management of  Concepts Strips- students
MAS Practice take turn on presenting
key concepts on the
lesson.
 Research on famous
consultants, identifying
competencies,
characteristics/traits/acco
mplishments
 Let students share
findings.
II - Stages of Management Consulting CO1  Explain elements of the strategic Creative  Advance reading on the
Engagement (6 hours) planning process, research and theories Presentation topic.
and relate and apply it to real life  Let students think of a
A. Negotiating the engagement business cases, including current creative activity that
B. Engagement Planning world/business news and develop allows them (by group ) to
C. Conducting a consulting assignment recommendation to help firms create and present the concepts (i.e.
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D. Evaluating the engagement and post- sustain competitive advantage. Role Play, Fish Bowl,Talk
engagement follow up Show, Game Show, Video
Presentation…etc.)

Strategic Case Presentation ( 9 hrs) CO2  Concretize the different strategic components Strategic Case  Allow students to search
in the case being presented. Analysis and analyze Strategic
 Connect these strategic variables as a whole Cases.
leading to the recommended resolutions of  Presentation of Strategic
the case. Case Anaysis.
 Integrate knowledge from other disciplines
in solving problems and strategic cases.

MIDTERM EXAMINATION
Project Feasibility Study(PFS) CO3 1. Evaluate and Criticize Project Feasibility Studies Evaluation of a
 Allow the Students to
(Emphasis on Financial Feasibility) (15 and Business Plans Project
search for a completed
hours) Feasibility
Project Feasibility Study.
Study.
A. Basic Concepts, significance and  Based on the given
objectives of Project Feasibility criteria for evaluation of a
Study. PFS, students prepare an
B. Steps of PFS evaluation/critique paper.
C. Evaluation of PFS  Students prepare a
D. Developing the Financing and recommended Financial
Financial Structure of a Feasibility Feasibility integrated in
Study the evaluated PFS.
a. Manufacturing Concern
b. Multi-Product Merchandising
c. Service-Oriented Entity

 Evaluate a Financial Plan.

Business Planning & Business Plan (9 hrs)  Allow the Students to
search for a completed
A. Definition, attributes, benefits, Evaluation of a
Business Plan.
segments and contents of Business CO4 Business Plan.
 Based on the given
Plan
criteria for evaluation of a
B. Distinction among Business Plan, Business Plan, students
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Tactical Plan, Marketing Plan, Long prepare an

range plan, Short range plan. evaluation/critique paper.
C. Development of Financial Plan Students prepare a recommended
Financial Plan (may serve as the
terminal paper since it should be
consistent with the other aspects
–Marketing, Operations,
Management Aspects of the
Business Plan).

Educational Resources

A. Book
Cabrera, Elenita (2011). Management Consultancy Principles and Engagements. GIC Enterprises & Co.,Inc.: Manila,Phils.

References
Garrison, Ray H. Managerial Accounting, 12th ed., Mc-Graw Hill Co. Inc., C2010
Schneider & Sollenberger . Managerial Accounting: Manufacturing and Service Applications, 4th ed., Cengage Asia Pte Ltd, c 2009
Roque, Rodelio S. Reviewer in Management Advisory Services. C 2011.
Matz & Usry. Cost Accounting, Planning & Control, 14th ed.,
Horngren, Charles T., et al. Cost Accounting: A Managerial Emphasis, (latest edition), Pearson Education Asia Pte Ltd.

Course Requirements

As a students in this course, you must comply with the following requirements:
1. Attendance and Class Participation
You are expected to attend all classes. Attendance in the lectures is very important because the lectures present new information and provide background for the
assignments. You are responsible for all of the material presented in lectures.
The USC Student Manual (2006 Edition) specifies that “a student who incurs absences of more than 20% of the prescribed number of class hours or laboratory periods
during the term should be given NC or 5.0.” A 3-unit course has 48 class hours. Students with three absences are required to get a readmission permit from the college
dean.
Class participation is evidenced by individual or group outputs from in-class exercises. These outputs shall be collected at the end of a class meeting. In-class exercises could
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include Short quizzes, seatworks, and group discussions.

2. Out-of-Class Learning Tasks and Assignments
To ensure learning engagement and constant timely practice, you are required to do out-of-class tasks in the form of small projects and recommended problems relevant to
a particular unit. To this end, you are required to have a notebook intended only for exercises. From time to time, your exercise notebooks will be checked in order to
assess the timeliness of your learning efforts.
3. Tests and Examinations
A minimum of four (4) exams are given during the semester and are scheduled following the schedules set by the university. The midterm exam and the final exam are
three-hour examinations and require students to present valid examination permits for participation in the examination.
4. Portfolio/Term Report
A portfolio of documents will be submitted at the end of the term. It will contain the introduction, problems, alternative course of actions, corresponding descriptions,
analyses, and conclusion and recommendations thereof.

Grading System
This course will follow the standard grading system of the University as follows:
Assessment Tasks Weight (%) Assessment Reference
Class participation 15 Rubric No. 1
Pre-midterm summative exams and midterm exam 25 Multiple choice, open ended questions
Pre-final summative exams and final exam 25 Multiple choice, open ended questions
Team-based activities presentation 15 Rubric No. 3, Rubric No. 4
Team-based activities portfolio submission 10 Rubric No. 3
Peer assessment 10 Rubric No. 2
Total 100

GPA Scoring
For purposes of transmutation, the standard equivalents will be used as follows:
Score Range 100-95 94-93 92-91 90-89 88-87 86-85 84-83 82-81 80-79 78-77 76-75
Grade Equivalent 1.0 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 2.0

Score Range 74-73 72-71 70-69 68-67 66-65 64-62 61-59 58-56 55-53 52-50 49 below
Grade Equivalent 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 3.0 5.0

Note:
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1. Students who obtain grades below 3.0 is equivalent to a failing grade of 5.0.
2. BSA students must maintain a 2.0 GPA in each core and professional course.
3. BSMA, BSAIS, and BSIA students must maintain a 2.5 GPA in each core and professional course.
4. Students who have not complied with their final requirements for the subject will be given an INC grade.
5. Students with an INC grade are given at most one year to comply with the necessary requirements to be given a final grade. Students whose grades are not changed
within one year will automatically receive a final grade of No Credit (NC).
6. Students can only have a maximum of nine (9) units of INC grades at one time. Students who violate this rule will not be allowed to enroll in further subjects until
they comply with the requirements and have their INC grades changed.

Classroom Management
1. Attendance is a MUST. Students may incur only ten (10) absences for MWF schedules or seven (7) absences for TTH schedules. Otherwise, they will automatically
be dropped from class and receive a grade of either NC (No Credit) or a failing grade of 5.0, whichever is applicable.
2. Students who incur three (3) absences will be asked by the instructor to see the Department Chair to secure permission to be re-admitted to class. A re-admission slip
should be properly accomplished for this.
3. Tardiness is discouraged. It is a source of irritation and class disruption when students arrive late. Students who arrive 15 minutes after the start of class are
considered tardy. Please note that three (3) tardiness is equivalent to one (1) absence.
4. A permanent seat plan will be made at the start of the semester. Students are advised to keep to their assigned seating arrangement; otherwise, they will be marked
absent for that day.
5. Classes should always start and end with a short prayer. The instructor can opt to lead the prayer or assign students to do this alternately.
6. Students should assist in maintaining the orderliness and cleanliness of the classrooms. Graffiti writing is strictly prohibited. Any student found violating this rule
will be punished with the appropriate sanction. Before leaving the classroom, the instructor with the help of the students, should ensure that no litter/garbage is left
behind and that chairs are in their proper order. Should the class be the last schedule for the day, the instructor should arrange that the lights and air conditioning units
are switched off.
7. Going out of the classroom at any time is strictly discouraged. Students should make it a habit to go to the restroom during their vacant period or before the start of
their classes. If they must visit the restroom, permission should be sought from the instructor.
8. Use of mobile phones inside the classroom is strictly prohibited. They should be switched off or placed in silent mode before entering classes. The instructor has the
right to confiscate mobile phones that ring and/or are used during class hours. The confiscated unit can only be claimed from the Dean’s Office at the end of the
semester.
9. The teacher reserves the right to ask the student to leave the room if his behavior is disruptive in class.
10. It is the responsibility of the students to properly schedule their classes so that meals and snacks will be taken at the proper time.
11. Students are encouraged to see the instructor during consultation hours for any concerns, questions and assistance with regards to the course.

Prepared by: Rey D.Amaya, CPA,MAIA Approved by:

Date: June 27, 2018 Date:
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Appendix A
Performance Assessment
Essay Examination and Assignment Research Papers

CRITERIA
(ESSAY EXAMINATION & ASSIGNMENTS)
Poor Fair Excellent
Good
ESSAY TYPE OF EXAMINATION 10 pts Does not meet assignment 20 pts Assignment objectives 40 pts Exceeds assignment
30 pts Meets assignment ojbectives
objectives minimally met objectives
Content & Development Content is incomplete; Major points Content is not comprehensive and /or Content is accurate and persuasive.; Content is comprehensive, accurate,
25 pts are not clear and /or persuasive; persuasive; Major points are Major points are stated; Responses and persuasive; Major points are
Questions were not adequately addressed, but not well supported; are adequate and address assignment; stated clearly and are well
answered. Responses are inadequate or do not Content and purpose of the writing supported.; Responses are excellent,
address assignment; Content is are clear. timely and address assignment
inconsistent with regard to purpose including course concept; Content
and clarity of thought. and purpose of the writing are clear.
Organization & Structure Organization and structure detract Structure of the paper is not easy to Structure is mostly clear and easy to Structure of the paper is clear and
5 pts from the message of the write; follow; Paragraph transitions need follow; Paragraph transitions are easy to follow; Paragraph transitions
Paragraphs are disjointed and lack improvement; Conclusion is missing, present; Conclusion is logical. are logical and maintain the flow of
transition of thoughts. or if provided, does not flow from thought throughout the paper;
the body of the paper. Conclusion is logical and flows from
the body of the paper.
Format Paper lacks many elements of correct Paper follows most guidelines; Paper follows designated guidelines; Paper follows all designated
5 pts formatting; Paper is Paper is over/ under word length. Paper is the appropriate length as guidelines; Paper is the appropriate
inadequate/excessive in length; Paper described for the assignment; Format length as described for the
is not double spaced is good. assignment; Format enhances
readability of paper.
Grammar, Punctuation & Spelling Paper contains numerous Paper contains few grammatical, Rules of grammar, usage, and Rules of grammar, usage, and
5 pts grammatical, punctuation, and punctuation and spelling errors; punctuation are followed with minor punctuation are followed; spelling is
spelling errors; Language uses jargon Language lacks clarity or includes errors; Spelling is correct. correct; Language is clear and
or conversational tone. the use of some jargon or precise; sentences display
conversational tone. consistently strong, varied structure.
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Additional Notes:To guide the teacher handling the Management Consultancy course, the essay type of examination (which is less rigid than the Reaction Paper required in some assessment schemes of the course), the following guidelines will also simplify
the evaluation of an essay examination: Require students to provide memorized facts in a context that shows broader understanding; be well worded to avoid the potential for misinterpretation; reflect major ideas that have been adequately covered in class
lectures, reading, written assignments, discussions and group seminars; be scored primarily on correctness, organization, logic and thoroughness; andprinted output and grammar are secondary unless they inhibit communication.
Appendix B.1
Evaluation Rubric Guide forStudents’ Reaction Paper
To The Strategic PlanningCase Analysis and Presentation

The following rubric will be used for the evaluation of team presentations of strategic management cases. Note that the component areas of a thorough case presentation are listed on the left column, and levels of performance
are listed across. This listing can help the faculty and mentor better assess the students’ case analysis and presentation through a Reaction Paper. Evaluation criteria are listed for both the content presentation and the process
aspects (e.g., teamwork, presentation style)

Component Unacceptable (C) Acceptable (B- to B) Good (B+) Excellent (A- to A)

Case Analysis 1 point 2 points 3 points 4 points
 Mission Statement vague mission statement,
(concise statement of what business does not distinguish clear & distinctive mission mission clearly tied to key
no mission statement
you are and are not in, key components organization, no clear statement with 1-3 components strategic factors, 4+ components
of mission) components
 External analysis 5-6 factors, described with
limited discussion of 3-4 external factors 7-10 factors, described with
(description of external change drivers: examples, related to
external factors (1-2, poorly identified and described with related examples, prioritized
political, economic, demographic, organizational events and
described, no examples) examples relevant to the firm
technological, social, legal, etc.) performance
 Internal analysis
limited discussion of 4-5 described, with
(description of functional departments 2-3 factors described, with 6+ described, prioritized, show
internal factors (1 described, examples reflecting key
& relationships: finance, marketing, examples systemic connections
no examples) processes
R&D, manufacturing, HR, etc.)
 SWOT, integration of no comparison or adequate but separate cross tabulation or other
information Integrated presentation of factors
(Internal Strengths & Weaknesses, integration of internal and listing of internal and external integrated presentation of I/E
with clear implications for strategy
external Opportunities & Threats) external factors factors factors

 Strategic alternatives or more than one scenario

scenarios single alternatives, well
(possible future scenarios and/or single alternative, vaguely considered, one well described,
no alternatives provided described, clearly related to
alternative recommendations for described clearly related to organization, clear
organization
responding to strategic needs) outgrowth of SWOT, key factors

 Decision criteria no criteria identified at least one, poorly defined at least two, well defined clear, well defined, multiple
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(bases for deciding on strategic criteria criteria criteria, key factors

alternatives)
 Evaluation & measurement poorly measurable criteria
no performance evaluation key areas, clearly measurable, IT
(identification & measurement of key (e.g., specific, behavioral, clearly measurable criteria
criteria linkages, key personnel
indicators of performance and change) objective, measurable)
 Implementation & transition
management listed suggestions and analysis of stakeholders, culture,
(strategy for reducing resistance to no consideration of listed suggestions for
explained rationale for and stages of transition with
change & facilitating transition for implementation implementation and transition
impementation and transition corresponding recommendations
various stakeholders)
Presentation
 Teamwork
unclear roles, poor team members have equivalent
(demonstrated ability to work together sequence of individual well coordinated and prepared
transitions, team tension or roles, smooth transitions, cross
effectively, cuing, transitions, shared presentations presentation
conflict apparent, excuses references to each other's parts,
discussion)
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Appendix B.2
Teacher’s Evaluation Rubric GuideOnStrategy Case Analysis
Presented by the Reporting Group

Evaluative Criteria Does Not Meet Expectations Meets Expectations Exceeds Expectations Score
(1) (2) (3)
Factual Knowledge Shows little knowledge of case facts, Shows solid understanding of case Shows thorough grasp of case facts
makes factual mistakes facts and offers additional factual
knowledge about company or
industry
Application of Strategic Analytical Tools Misuses industry analysis models or Appropriately applies competitive Shows strong understanding and
misconstrues SWOT elements forces, driving forces, and SWOT application of strategy analysis tools,
analyses concepts, and techniques
Application of Financial Analysis Fails to incorporate financials into case Shows knowledge of ratios and Applies ratios and trend analysis to
analysis or shows only limited attempt to trend analysis; demonstrates develop sound judgments about
understand financials understanding of firm’s financial company situation and prospects;
standing presents financial analysis
professionally
Identification of Case Problems/Issues Neglects to identify case issues; recounts Clearly identifies the key issues in Develops a well-integrated statement
facts of case with little analysis the case and demonstrates of the complex issues of the case and
understanding of company’s demonstrates understanding of
decision situation situation
Generation of Alternatives Identifies weak or infeasible alternatives Generates 2-3 feasible alternatives Develops 2-3 insightful alternatives
with little attention to case issues for resolving the key issues of the for resolving the issues; offers
case specificity and originality
Recommendations Offers weak recommendations or pays Provides well-reasoned Integrates alternatives into a well-
little attention to addressing case issues recommendations that follow from developed action plan; offers
the preceding analyses and clearly specificity, priorities, and sequencing
address case issues; no surprises of actions
Business Judgment Shows little attention to presenting sound Provides good arguments backed up Provides strong rationale and
arguments or backing up ideas with with factual knowledge, analysis, convincing arguments throughout;
analysis; offers “I think” statements and persuasive rationale demonstrates sound business
judgment
Comments: Total
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Appendix B.3
Teacher’s Evaluation Rubric GuideOnStudents’ Reaction Paper
On Case Analysis Presented by the Assigned Group

CONTENT – Analysis (50 points)

Above Average Average Below Average

Offers own analysis mostly rather than relying on Some analysis but relies on study questions mostly Little to no analysis; relies solely on repeating case
study questions material
ORGANIZATION - Effective, Persuasive (20 points)

Above Average Average Below Average

Connects sentences and paragraphs logically to Connects sentences and paragraphs logically on an Does not connect sentences or paragraphs logically
convey ideas clearly and strongly inconsistent basis but main ideas are discernible. -ideas unclear.
WRITING - Effective Style (10 points)

Above Average Average Below Average

Avoids wordiness, jargon, clichés, vague Uses wordy, vague, and redundant language (including Uses extensive wordy, redundant, and vague
language, and redundancies overuse of personal pronouns); uses jargon and clichés language (including overuse of personal pronouns);
overuses jargon and clichés.

Maintains professional tone and avoids passive Needs to use more professional tone and limit passive Does not convey professional tone; uses passive
voice construction. voice construction. voice extensively.
WRITING - Grammar and Mechanics (20 points)

Above Average Average Below Average

Uses correct grammar (noun-pronoun agreement, Has several grammar errors Makes numerous grammatical errors
parallel structure, etc.)

Uses correct spelling and punctuation Has several spelling and punctuation errors Makes numerous spelling and punctuation errors
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Appendix D
Evaluation Rubric for Financial Feasibility

Financial Components Fails to Meet Expectations (1) Meets Expectations (2) Exceeds Expectations (3)
1. Balance Sheet Analysis Incorrect or inappropriate data used Correct data used with minimal errors Correct data used without any errors

2. Income Statement Analysis Incorrect or inappropriate data used Correct data used with minimal errors Correct data used without any errors

3. Statement of Cash Flows Incorrect or inappropriate data used Correct data used with minimal errors Correct data used without any errors
Analysis
4. Notes/ Supporting Schedules Unable to identify information and Mostly able to identify information and Able to identify information and issues
Analysis issues needed issues needed needed
5. Ratio Analysis Incorrect or inappropriate data used for Correct data used with minimal errors; Correct data used without any errors, or
ratio calculation; vague and minimal mostly accurate interpretation of financial assumption(s) made for unavailable data;
knowledge of financial ratios ratios accurate interpretation of financial ratios

6. Industry Comparison Inappropriate competitor identified; Correct competitor identified; generally Correct competitor identified; correct
incorrect comparison and conclusion correct comparison and conclusion drawn comparison and conclusion drawn
drawn
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Appendix E
Evaluation Rubric for Business Plan
(Group Output)

4 3 2 1 or 0
Criterion A-level qualities B-level qualities C-level qualities D- or F-level qualities
(90–100) (80–89) (70–79) (60–69 or below 60) Score
Overview / Describes and analyzes market Describes and analyzes market Describes and analyzes market and Does not describe and analyze market or
Summary very clearly and thoroughly; well; objectives and mission states objectives and mission does so poorly; fails to state objectives and
Description chooses objectives that are most statement are well stated statement in an adequate manner mission statement or states them poorly
relevant and states them clearly;
mission statement is very well
stated and complete
Strategic Plan Strategic plan is complete and Strategic plan is almost Strategic plan is somewhat complete, Strategic plan is not complete, including
clearly stated, including all of the complete, including most of the including some or many of the few or none of the following: value chain,
following: value chain, targeted following: value chain, targeted following: value chain, targeted targeted segment(s), target market, design
segment(s), target market, design segment(s), target market, segment(s), target market, design offer, distribution plan, and
offer, distribution plan, and design offer, distribution plan, offer, distribution plan, and communication plan
communication plan and communication plan communication plan
Implementation: Describes marketing mix fully and Describes marketing mix, Describes marketing mix with some Does not describe marketing mix or does
Description of well, including specifics of including most of the specifics omissions of specifics of so poorly, omitting many or all of specifics
Marketing Mix product/service, pricing, of product/service, pricing, product/service, pricing, distribution of product/service, pricing, distribution
distribution tiers, media, Customer distribution tiers, media, tiers, media, Customer Relationship tiers, media, Customer Relationship
Relationship Management plan, Customer Relationship Management plan, and Management Management plan, and Management
and Management Information Management plan, and Information System plan Information System plan
System plan Management Information
System plan
Financial Presents detailed, realistic, and Presents specific, realistic, and Presents financial information that in Does not present a budget and/or five-year
Information appropriate financial information appropriate financial some ways is not specific, realistic, forecasts of costs and revenues or does so
including a budget and five-year information including a budget and/or appropriate; the budget and/or with many gaps
forecasts of costs and revenues and five-year forecasts of costs five-year forecasts of costs and
and revenues revenues are not complete
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Plan Evaluation Identifies key performance metrics Identifies key performance Identifies key performance metrics Does not present an evaluation of the
of the business plan in a complete metrics of the business plan in of the business plan in an adequate business plan or does so in an incomplete
and clear manner an above-average manner manner or incorrect way
Resources used to prepare plan are Plan is generally supported; Although attribution is present, some Attribution is missing, or sources given are
Documentation
effectively used and are clearly attribution is mainly clear statements are unsubstantiated and poorly chosen
and support
attributed the source of some ideas is unclear
Writing demonstrates a Writing is accomplished in Writing lacks some clarity or Writing is unfocused, rambling, or
Writing
sophisticated clarity, conciseness, terms of clarity and conciseness conciseness and contains some errors contains serious errors
mechanics
and correctness and contains only a few errors
Total:
Note: Criteria are evaluated on a 4-3-2-1 basis. Total rubric points are converted first to a letter grade and then to a numerical equivalent based on a 0–100 scale:24–28 = A (93–
100); 22–23 = A– (90–92); 21 = B+ (88–89); 16–20 = B (83–87); 15 = B– (80–82); 14 = C+ (78–79); 9–13 = C (73–77); 8 = C– (70–72); 4–7 = D (60–69); 0–3 = F (below 60).