This assignment analyzes the Bank of Queensland (BOQ), focusing on management accounting principles. It begins with an executive summary and then delves into value chain analysis, exploring its benefits and applying it to BOQ. The assignment examines BOQ's mission, objectives, and competitive strategies, including differentiation, cost leadership, and focus strategies. It includes an illustration of Porter's Value Chain model and identifies value-adding processes. The assignment then covers cost allocation, including overhead allocation rates (fixed and variable), and calculations for Job 20. It also discusses the use of cost pools. Finally, the assignment addresses cost allocation within an animal shelter, including cost drivers and allocation rates for various cost pools. The analysis includes detailed calculations and explanations, providing a comprehensive overview of management accounting concepts within a real-world context.