Distinguished - Develops a thorough overall risk profile of the company based on current economic and industry issues the firm may be facing.

Proficient - Develops an overall risk profile of the company based on current economic and industry issues the firm may be facing. Minor details are missing.

Basic - Somewhat develops an overall risk profile of the company based on current economic and industry issues the firm may be facing. Relevant details are missing.

Below Expectations - Minimally develops an overall risk profile of the company based on current economic and industry issues the firm may be facing. Significant details are missing.

Non-Performance - The overall risk profile is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Creates a complete and accurate cash flow statement using the direct method. Correctly interprets and communicates the information calculated including a well-supported recommendation to obtain additional financing.

Proficient - Creates a mostly accurate cash flow statement using the direct method. Interprets and communicates the information calculated including a recommendation to obtain additional financing. Work contains minor inaccuracies.

Basic - Creates a partially accurate cash flow statement using the direct method. Somewhat interprets and communicates the information calculated including a limited recommendation to obtain additional financing. Work contains several inaccuracies.

Below Expectations - Attempts to create a cash flow statement using the direct method, interpret and communicate the information calculated, and offer recommendations; however, there are many inaccuracies in the cash flow statement and interpretation, and the recommendation is incomplete.

Non-Performance - The current company cash flow is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Correctly calculates the product cost, selling price, contribution margin, and break-even point for the new product. Correctly interprets the change in fixed cost and sales expenses allocated to the original products with the introduction of the new product. Provides complete supporting calculations for each question.

Proficient - Correctly calculates, with minor errors, the product cost, selling price, contribution margin and break-even point for the new product. Correctly interprets, with minor exceptions, the change in fixed cost and sales expenses allocated to the original products with the introduction of the new product. Provides supporting calculations for each question.

Basic - Calculates, with several errors, the product cost, selling price, contribution margin, and break-even point for the new product. Interprets, with several exceptions, the change in fixed cost and sales expenses allocated to the original products with the introduction of the new product. Provides some supporting calculations for most questions.

Below Expectations - Calculations for the product cost, selling price, contribution margin, and break-even point for the new product are mostly incorrect. Interpretation of the change in fixed cost and sales expenses allocated to the original products with the introduction of the new product is incomplete. Supporting calculations were not provided.

Non-Performance - The product cost is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Accurately calculates the net present value of the investment, impact of depreciation on fixed costs, and cash flow. Provides complete supporting calculations. Recommendations are thorough, logical, and include a well-supported rationale.

Proficient - Calculates the net present value of the investment, impact of depreciation on fixed costs, and cash flow. Provides mostly accurate supporting calculations. Recommendations are logical and include a rationale, but minor details are missing.

Basic - Calculates the net present value of the investment, impact of depreciation on fixed costs, and cash flow. Provides some supporting calculations which contain several errors. Recommendations and rationale are included, but relevant details are missing.

Below Expectations - Calculates the net present value of the investment, impact of depreciation on fixed costs, and cash flow. Provides minimal supporting calculations which contain many errors. No recommendations are included.

Non-Performance - The potential investments to accelerate profit are either nonexistent or lack the components described in the assignment instructions.

Distinguished - Conclusion thoroughly covers the major risks associated with the project and the controller’s responsibility to the project. Provides a well-supported recommendation to the CEO.

Proficient - Conclusion covers the major risks associated with the project and the controller’s responsibility to the project. Provides a recommendation to the CEO. Minor details are missing.

Basic - Conclusion briefly covers the major risks associated with the project and the controller’s responsibility to the project. Somewhat provides a recommendation to the CEO. Several details are missing.

Below Expectations - Conclusion attempts to cover the major risks associated with the project, the controller’s responsibility to the project, and provide a recommendation to the CEO; however, significant details are missing.

Non-Performance - The conclusion is either nonexistent or lacks the components described in the assignment instructions.

Distinguished - Calculations are essentially all successful and adequately all inclusive. Calculations are presented clearly and succinctly.

Proficient - Calculations are mostly all successful and adequately comprehensive to solve the problem.

Basic - Attempted calculation either unsuccessfully or represents only a segment of the calculations required to comprehensively solve the problem.

Below Expectations - Attempted calculations both unsuccessfully and is not comprehensive.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.

Distinguished - Clearly and comprehensively explains in detail the issue to be considered, delivering all relevant information necessary for a full understanding.

Proficient - Clearly explains in detail the issue to be considered, delivering enough relevant information for an adequate understanding.

Basic - Briefly recognizes the issue to be considered, delivering minimal information for a basic understanding.

Below Expectations - Briefly recognizes the issue to be considered, but may not deliver additional information necessary for a basic understanding.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.

Distinguished - Displays meticulous comprehension and organization of syntax and mechanics, such as spelling and grammar. Written work contains no errors, and is very easy to understand.

Proficient - Displays comprehension and organization of syntax and mechanics, such as spelling and grammar. Written work contains only a few minor errors, and is mostly easy to understand.

Basic - Displays basic comprehension of syntax and mechanics, such as spelling and grammar. Written work contains a few errors, which may slightly distract the reader.

Below Expectations - Fails to display basic comprehension of syntax or mechanics, such as spelling and grammar. Written work contains major errors, which distract the reader.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.

Distinguished - Accurately uses APA formatting consistently throughout the paper, title page, and reference page.

Proficient - Exhibits APA formatting throughout the paper. However, layout contains a few minor errors.

Basic - Exhibits basic knowledge of APA formatting throughout the paper. However, layout does not meet all APA requirements.

Below Expectations - Fails to exhibit basic knowledge of APA formatting. There are frequent errors, making the layout difficult to distinguish as APA.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.

Distinguished - The paper meets the specific page requirement stipulated in the assignment description.

Proficient - The paper closely meets the page requirement stipulated in the assignment description.

Basic - The paper meets over half of the page requirement stipulated in the assignment description.

Below Expectations - A fraction of the page requirement is completed.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.

Distinguished - Uses more than the required number of scholarly sources, providing compelling evidence to support ideas. All sources on the reference page are used and cited correctly within the body of the assignment.

Proficient - Uses required number of scholarly sources to support ideas. All sources on the reference page are used and cited correctly within the body of the assignment.

Basic - Uses less than the required number of sources to support ideas. Some sources may not be scholarly. Most sources on the reference page are used within the body of the assignment. Citations may not be formatted correctly.

Below Expectations - Uses inadequate number of sources that provide little or no support for ideas. Sources used may not be scholarly. Most sources on the reference page are not used within the body of the assignment. Citations are not formatted correctly.

Non-Performance - The assignment is either nonexistent or lacks the components described in the instructions.