Cases in management accounting and control systems
著者
書誌事項
Cases in management accounting and control systems
Pearson/Prentice Hall, c2005
4th ed
大学図書館所蔵 全5件
内容説明・目次
内容説明
Appropriate for use in management accounting, cost accounting, strategic cost management, and/or management control systems.
Cases in Management Accounting and Control 4e is a collection of teaching cases that are interesting, thought-provoking and relevant to contemporary business situations and decisions. The authors advocate broadening and strengthening the management dimensions of management accounting and control courses. The authors present topics and materials that demonstrate how costs, cost analysis, and planning and performance measurement can be useful to managers in making operating and strategic decisions.
This Fourth Edition includes cases intended to build a foundation of basic concepts such as cost behaviors, standard costing, and relevant costs. It also includes cases intended to address more comprehensive and complex issues such as activity-based thinking, balanced scorecards, transfer pricing, the use of ROI versus Residual Income to measure performance, flexible budgeting, and revenue and expense variance analysis.
目次
- PART I: INTRODUCTION TO MANAGEMENT ACCOUNTING AND CONTROL. Breezy Boat Company. A short introduction to management accounting: defining the cost information that management needs. PART II: UNDERSTANDING COSTS AND COST BEHAVIORS. FinePrint Company (A). Cost behaviors and relevant costs in a special order decision. FinePrint Company (B). Cost behaviors and relevant costs in an outsourcing decision. FinePrint Company (C). Cost behaviors and relevant costs in both a special order and outsourcing decision. Sparta Glass Products. Cost behaviors and relevant costs in a pricing decision. Blackheath Manufacturing Company. Cost behaviors and relevant costs in a pricing decision. Graphics, Inc. (A). A game to illustrate the impact of cost behaviors and production scheduling in a competitive bidding contest. Giberson's Glass Studio. Cost behaviors and relevant costs in a product mix decision with constrained resources. The Horizon Insurance Agency. Relevant costs in an outsourcing decision. Greenlawn Commercial Package Business. Relevant costs and sunk costs in decision-making in a services environment. The Saw Blades at Leeds. Relevant costs and sunk costs in decision-making in a manufacturing environment. Monroe Clock Company (A). Cost behaviors and relevant costs in a pricing decision
- opportunity costs
- breakeven analysis. The Craddock Cup. Cost behaviors
- sunk costs
- breakeven analysis
- overhead allocation. PART III: FUNDAMENTALS OF PRODUCT AND SERVICE COSTING. Lambeth Custom Cabinets (A). Job costing and relevant costs for pricing
- recording transactions related to inventory. Shun Electronics Company. Overhead allocation in product costing. Whale Printing Company. Overhead allocation and pricing a job. Finnegan's Gardens. Costing services: allocation of common costs. Wendy's Chili: A Costing Conundrum. Joint costs and costing by-products: costing the chili. Narnia, Inc. Activity-based costing: overhead allocation in a competitive environment. Monroe Clock Company (B). Activity-based costing: allocation of manufacturing overhead. Breeden Electronics (A). Evolution of costing systems from traditional cost systems to activity-based cost systems. Breeden Electronics (B). Evolution of costing systems from traditional cost systems to activity-based cost systems. Breeden Electronics (C). Evolution of costing systems from traditional cost systems to activity-based cost systems
- customer profitability analysis. Zauner Ornaments. Activity-based costing: allocation of administrative overhead. Data Services at Armistead. Costing services using activity thinking and strategic choices
- customer profitability analysis. PART IV: MANAGEMENT CONTROL SYSTEMS: BASIC VARIANCE ANALYSIS. Wilmont Chemical Corporation. Material and labor variances. Hydrochem, Inc. Material, labor, and overhead variances. Gomez Electronics, Inc. Comprehensive variance analysis
- choice of direct or full costing for assessing company performance and decision-making. PART V: MANAGEMENT CONTROL SYSTEMS: PLANNING, BUDGETING, AND STRATEGIC PROFITABILITY ANALYSIS. Blackheath Manufacturing Company-Revisited. Budgeting and profit variance analysis. The Squeaky Horn. Budgeting and profit variance analysis. Charley's Family Steak House (A). Developing a profit plan. Charley's Family Steak House (B). Flexible budgeting and strategic profitability analysis. Charley's Family Steak House (C). Flexible budgeting and strategic profitability analysis. Bellaire Clinical Labs, Inc. (A). Developing a profit plan. Bellaire Clinical Labs, Inc. (B). Flexible budgeting and strategic profitability analysis. Distillers Delight in the U.K. Flexible budgeting and strategic profitability analysis. EntertainmentNow.com. Flexible budgeting and strategic profitability analysis. Oriole Furniture, Inc. (A). Profit planning and control. Consumer Service Company (A). Negotiating a profit plan: ethics of budgeting. PART VI: MANAGEMENT CONTROL SYSTEMS: PERFORMANCE MEASUREMENT AND INCENTIVE SYSTEMS. Performance Measurement at Thomas J. Lipton. Measuring product line performance: ROI vs. Residual Income (Economic Profit). Valmont Industries, Inc. Decision of whether to adopt EVA as part of a change in strategic focus. Maverick Lodging. The Balanced Scorecard system. Lynchburg Foundry: The Ductile Dilemma. Transfer pricing: costing a by-product. Xyberspace Consulting, Inc. Transfer pricing: allocation of shared services costs. Bay Industries. Relating bonuses to performance. Mountain Lumber Company. Linking performance measures to strategy: evaluating an incentive plan for employees at various levels.
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