Instructions for Parts A & B

There are two parts in this assignment. Part A is a group assessment and Part B is an individual assessment. Part A requires students, as a group, to carry out an analysis of the case study (Gretzky Pty Ltd – described in this document) and submit an executive report in PowerPoint format. Part B requires each student to map the Gretzky Pty Ltd case study data in the SAP accounting system and complete  several  transactions  and  reports  and  submit  a  document.  This assignment requires students to demonstrate their:

i) Ability to identify and apply relevant management accounting concepts and techniques to practical business contexts and make recommendations with a focus on the usage of qualitative and quantitative information.

ii) Specialist SAP software skills by mapping the business scenario in SAP, determination of relevant master data and transactions, their creation and/or execution and producing relevant reports from the SAP accounting system.

Weighting:

Due date:    Submission:

Part A – Case analysis – Group (15%)

Part B – SAP component – Individual (15%)

7th May 2022, Saturday, 11:59 PM AEDT

• Two files should be submitted. One for Part A & one for Part B.

• Both files must be saved and submitted in PDF document format.

• Please submit in Canvas in the two folders in the ‘Assessment’ section:

i) Part A – Case analysis – Group

ii) Part B – SAP Component – Individual

Your Part A PDF file should include the cover page, PowerPoint report, appendices and the peer evaluation form.

Hockey Sticks Extraordinaire - Case Study

Composite carbon technology has been used in prosthetics, aerospace, car racing and now in ice  hockey  sticks.  Manufacturing  and  structural  advances  in  composite  technology  have allowed manufacturers to combine the best properties of wooden and aluminium sticks while adding innovations that make composite sticks ideal for today’s hockey players.

In the early 1980s, many players, including Wayne Gretzky, the all-time leading scorer in National Hockey League (NHL) history, experimented with aluminium shafts with wooden blades. These sticks gained popularity throughout the 80’s and 90’s due to their unmatched durability,  stiffness  and  stability.  The  shaft  was  a  rectangular  aluminium  tubing  with  a replaceable wooden blade. Although the aluminium sticks were lighter, stronger and more durable than wooden sticks, they did not provide players with a “feel” for the puck.  This was the primary reason for their failure.

In the late 1990s, full composite sticks were introduced to the sport. These sticks were made from graphite fibres bound together by polymer resin, which made them extremely light. Composite hockey sticks have soared in popularity and are currently used by more than 80% of players in the NHL. Composite stick technology is ideal because it combines the flexibility of wood to generate hard shots, the stiffness and stability of aluminium for control and a lightness that is unmatched by wood or aluminium. The stick is lighter which means quicker movement and faster release of the puck for passing and shooting.

Upon retirement, Wayne Gretzky and his father Walter Gretzky formed Gretzky Pty Ltd (GPL) as a manufacturer and supplier of (ice) hockey sticks1 . They produce two types of hockey sticks, The Hull and The Howe. The Hull is sold as a stick that is highly effective for slap shots, whereas The Howe is more of a finesse shooter’s stick (i.e. it has less power but greater accuracy). Both products are top-of-the-line and too expensive for non-professional players. Stick cost is not an issue for a professional hockey player even if they did have to buy them, which they don’t. Their team would pay for all equipment costs including for sticks.

A quick Google search provides some insights into GPL’s competition and the hockey stick market.

12 Best Hockey Sticks 2021 Review | Honest Hockey Best Hockey Sticks 2022 - Top 5 Ice Sticks and Related Info (lifeinhockeywood.com) Do NHL Players Pay for Sticks? – Getting Started with Hockey (startinghockey.com) NHL Equipment Brand Stats - GearGeek

NHL Totals (geargeek.com)