| University | Singapore Polytechnic School of Business (SP) | 
| Subject | Management Accounting | 
- Explain the types of decisions Café Deluxe faces under normal business circumstances and the associated management accounting information required by the Café management.
- Do you think the profitability of restaurant services (Buffet and menu dining) may be affected by this costing system change?
- Identify value-added and non-value-added activities at Café Deluxe.
- Classify the activities at Café Deluxe into 3-5 groups and identify activity drivers for each of the groups of activities.
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