Cases in management accounting and control systems

書誌事項

Cases in management accounting and control systems

William Rotch, Brandt R. Allan, E. Richard Brownlee, II

Prentice-Hall, c1995

3rd ed

大学図書館所蔵 件 / 29

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内容説明・目次

内容説明

This collection of cases challenges students to diagnose a situation, lend order to a somewhat unstructured picture, and then to apply useful analytical frameworks to deal with the issues. The book adds new cases that have international flavour, ethical dimensions and activity-based costing, and includes a variety of cases that range in length from one page to ten pages. This text is designed for use on courses in Management, Accounting, Cost Accounting, or Management Control Systems.

目次

I. COSTS FOR USE IN MANAGEMENT DECISIONS. 1. Breezy Boat Company IIIC: Defining the Cost Information That Management Needs. 2. Englehardt Art Glass IIIC: Defining and Developing relevant Cost Information. II. PRODUCT SERVICE COSTING. 3. Lambert Custom Cabinets Part I: IA: Part II: IIB: Job Costing and Relevant Costs for Pricing. 4. Clayton Radio Company IIB: Overhead Allocation in Product Costing. 5. Narnia, Inc. IIIC: Overhead Allocation in a Competitive Environment. 6. West Virginia Wire Co. vs. The United States of America IIIC: Costing Government Business. 7. Blackheath Manufacturing Co. IIIC: Relevant Costs for Bidding. 8. Graphics, Inc. IIID: Relevant Costs in a Bidding Game. 9. Madison Clock Company (A) IIC: Pricing and Break-Even Analysis. 10. Madison Clock Company (B) IIIC: Overhead Allocation. 11. Liquid Chemical Company - Revised IIC: A Make- or-Buy Decision. 12. Wendy's Chili IIB: Costing the Hamburger. 13. Data Services, Inc. (B) IIID: Costing Services and Strategic Choices. 14. Waterfall IIID: Developing Relevant Costs for Transferred Services. 15. Amtrack Auto-Ferry Service IIC: Relevant Costs for Service Decisions. 16. Alexandria Hospital, 1987 IIB: Development of an Innovative Costing System for Nursing Service. III. CAPITAL EXPENDITURE ANALYSIS. 17. Lake Erie Corporation IIC: Evaluation of Cost Saving Project. 18. East Tacome Works IIC: Evaluation of a Crime Project. 19. Prillman Lumber Company IID: Evaluation of Two Machine Replacement Choices. 20. Southern Railway: Verta-Pak IIID: Evaluation of an Innovative Rail Car, Developed by GM. 21. Holiday Beach IIID: Evaluation of Investment in a new system for the City's Trash disposal. IV. MANAGEMENT CONTROL SYSTEMS - VARIANCE ANALYSIS. 22. S.T. Chemical Company IA: Material and Labor Variance Analysis. 23. The Polchem Company IA: Material, Labor and Overhead Variance Analysis. 24. Calvin's Steak House IIB: Analysis of Performance Relative to Budget. 25. Breezy Boat Company (B) IB: Computation and Analysis of Variances. 26. Blackheath Manufacturing Company - Revisited IIIC: Budgeting and Profit Variance Analysis. 27. Sparks, Inc. IIB: Comprehensive Variance Analysis. 28. Precision Molding Ltd. IIC: Development of Performance Information. V. MANAGEMENT CONTROL SYSTEMS - DIRECTION AND MOTIVATION. 29. Charles W. Morgan Museum IIIC: Distribution and Control of Service Costs. 30. Gamma Company IIIC: Manufacturing Center Performance. 31. Lynchburg Foundry IIIC: Costing a Transfer. 32. Birch Paper Company IIIC: Transfer Pricing in a Vertically Integrated Company. 33. Thomas J. Lipton, Inc. IIIC: A Proposal to Change the Way Product Line Performance is Measured. 34. Oriole Furniture, Inc. IIIC: Profit Planning and Control. 35. B-3-3 IIID: Management Control Systems in the Military. 36. Pepsico International IIIC: Control Systems and Corporate Strategy.

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