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Enlighten your students and improve your understanding of management accounting with this carefully curated collection of case studies Management Accounting Case Book: Cases from the IMA Educational Case Journal offers a detailed account of real-world business cases accessible to a variety of business-savvy audiences. It provides comprehensive coverage of several areas relevant to students and professionals in business and finance, including: * Strategic cost management (including product and service costing, cost allocation, and strategy implementation) * Planning and decision making…mehr
Enlighten your students and improve your understanding of management accounting with this carefully curated collection of case studies Management Accounting Case Book: Cases from the IMA Educational Case Journal offers a detailed account of real-world business cases accessible to a variety of business-savvy audiences. It provides comprehensive coverage of several areas relevant to students and professionals in business and finance, including: * Strategic cost management (including product and service costing, cost allocation, and strategy implementation) * Planning and decision making (including cost estimation, CVP analysis, budgeting, decision making, capital investments, target costing, and TOC) * Operations, process management, and innovation (including flexible budgeting, standard costs, variance analysis, non-financial performance indicators, quality control, lean, and innovation governance) Used by dozens of different universities, the Management Accounting Case Book contains cases reviewed and rigorously vetted by the Institute of Management Accountants. The book is perfect for anyone hoping to increase their understanding of management theory or facilitate lively discussion about the topics contained within.
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Autorenporträt
Raef A. Lawson (New York, NY) is the Vice President of Research & Policy at the Institute of Management Accountants with proven success in designing and implementing world class research and policy programs. Lawson has extensive senior leadership experience in diverse settings, including for-profit and not-for-profit organizations. Additionally, he is an award-winning author, global speaker and media contributor in the areas of performance management, sustainability, business ethics, corporate governance and accounting education.
Inhaltsangabe
I. Business Leadership and Ethics
Trust May Breed Trouble: Fraud Opportunities and Ethics at Saintly Church 5 Cecily Raiborn, Janet B. Butler, Nathan H. Cannon, and Randall F. Young
Diamond Foods, Inc. 11 Jomo Sankara and Deborah L. Lindberg
Sunk Costs: What Costs Do You "Sea"? 17 Marty Stuebs, Cari Edison, and Katy Hurt
The A-12 Stealth Bomber: Escalating Commitment to a Failing Project 25 David S. Christensen and Robin Boneck
Jensen Pharma: A Governance Role Play 33 J. Kay Keels and Norman T. Sheehan
II. Operations, Process Management, and Innovation
General Lab 43 Oriol Amat and Martí Guasch
Autoliv, Inc.: Using Lean Practices to Improve the A/P Reconciliation Process 59 Rosemary Fullerton, Staci F. Gunnell, and R. Chance Murray
Sometimes Accountants Fail to Budget 65 Gail Hoover King and Jane Saly
Tri-Cities Community Bank: A Balanced Scorecard Case 71 Tom Albright, Stan Davis, and Aleecia R. Hibbets
Creating a Lean Enterprise: The Case of the Lebanon Gasket Company 79 Peter Brewer and Frances Kennedy
III. Planning and Decision Making
Hula Island: Strategic Decisions Involving Costs and Benefits of Internet Advertising Programs 87 Stephen C. Hansen and Tom Albright
XYZ Company: An Integrated Capital Budgeting Instructional Case 93 David E. Stout, Raymond J. Shaffer, and Jeremy T. Schwartz
The Glenridge Retail Development 101 Regina M. Anctil, Michael E. Borneman, and Theodore J. Long
Cat & Joe's Pig Rig: Should We Stay or Should We Go? 113 Tony Bell and Andrew Fergus
Over-land Trucking and Freight: Relevant Costs for Decision Making 119 Thomas L. Albright, Paul Juras, and Russ Elrod
Patterson Manufacturing 125 Shane Moriarity and Andrew Slessor
Pikesville Lightning: Evaluating Strategic Business Expansion Opportunities 129 Thomas G. Canace and Paul E. Juras
IV. Risk Management and Internal Controls
The Le-Nature's Inc. Fraud: What Happened and Why? 137 Michael C. Knapp and Carol A. Knapp
West Coast Equestrian Association 145 Doug Kalesnikoff, Vince Bruni-Bossio, and Suresh Kalagnanam
Out of Control: Lax Procedures at National Capital Trust? 151 Ron Messer
The Moulder Company: Alternative Strategies for Toxics Use Reduction 159 George Joseph and Mark Myles
A Declaration of War: A Case of Competition in the Video Game Industry 169 Nicholas J. Fessler
SuperHeroes LLP: A Super Management Control Case 181 Norman T. Sheehan and Ganesh Vaidyanathan
V. Strategic Cost Management
The Gatekeepers: A Case on Allocations and Justifications 189 David Hurtt, Bradley Lail, Michael Robinson, and Martin Stuebs
Product Costs: Application in an Insurance Company 197 Scott McGregor
Dynamic Medical Solutions: Expanding the Application of Cost Management Principles to Channel and Customer Profitability Analysis 215 Casey McNellis and Ronald F. Premuroso
Product Costing at Fine Foods: Is It a Symptom or the Problem? 221 David Axelsson, Marcus Fogelkvist, and G. Cunningham
TransGlobal Airlines 229 Shane Moriarity, Laura Hopkins, and Andrew Slessor
Alternative Costing Methods: Precision Paint Shop's Dilemma 237 Eileen Peacock and Paul Juras
Trust May Breed Trouble: Fraud Opportunities and Ethics at Saintly Church 5 Cecily Raiborn, Janet B. Butler, Nathan H. Cannon, and Randall F. Young
Diamond Foods, Inc. 11 Jomo Sankara and Deborah L. Lindberg
Sunk Costs: What Costs Do You "Sea"? 17 Marty Stuebs, Cari Edison, and Katy Hurt
The A-12 Stealth Bomber: Escalating Commitment to a Failing Project 25 David S. Christensen and Robin Boneck
Jensen Pharma: A Governance Role Play 33 J. Kay Keels and Norman T. Sheehan
II. Operations, Process Management, and Innovation
General Lab 43 Oriol Amat and Martí Guasch
Autoliv, Inc.: Using Lean Practices to Improve the A/P Reconciliation Process 59 Rosemary Fullerton, Staci F. Gunnell, and R. Chance Murray
Sometimes Accountants Fail to Budget 65 Gail Hoover King and Jane Saly
Tri-Cities Community Bank: A Balanced Scorecard Case 71 Tom Albright, Stan Davis, and Aleecia R. Hibbets
Creating a Lean Enterprise: The Case of the Lebanon Gasket Company 79 Peter Brewer and Frances Kennedy
III. Planning and Decision Making
Hula Island: Strategic Decisions Involving Costs and Benefits of Internet Advertising Programs 87 Stephen C. Hansen and Tom Albright
XYZ Company: An Integrated Capital Budgeting Instructional Case 93 David E. Stout, Raymond J. Shaffer, and Jeremy T. Schwartz
The Glenridge Retail Development 101 Regina M. Anctil, Michael E. Borneman, and Theodore J. Long
Cat & Joe's Pig Rig: Should We Stay or Should We Go? 113 Tony Bell and Andrew Fergus
Over-land Trucking and Freight: Relevant Costs for Decision Making 119 Thomas L. Albright, Paul Juras, and Russ Elrod
Patterson Manufacturing 125 Shane Moriarity and Andrew Slessor
Pikesville Lightning: Evaluating Strategic Business Expansion Opportunities 129 Thomas G. Canace and Paul E. Juras
IV. Risk Management and Internal Controls
The Le-Nature's Inc. Fraud: What Happened and Why? 137 Michael C. Knapp and Carol A. Knapp
West Coast Equestrian Association 145 Doug Kalesnikoff, Vince Bruni-Bossio, and Suresh Kalagnanam
Out of Control: Lax Procedures at National Capital Trust? 151 Ron Messer
The Moulder Company: Alternative Strategies for Toxics Use Reduction 159 George Joseph and Mark Myles
A Declaration of War: A Case of Competition in the Video Game Industry 169 Nicholas J. Fessler
SuperHeroes LLP: A Super Management Control Case 181 Norman T. Sheehan and Ganesh Vaidyanathan
V. Strategic Cost Management
The Gatekeepers: A Case on Allocations and Justifications 189 David Hurtt, Bradley Lail, Michael Robinson, and Martin Stuebs
Product Costs: Application in an Insurance Company 197 Scott McGregor
Dynamic Medical Solutions: Expanding the Application of Cost Management Principles to Channel and Customer Profitability Analysis 215 Casey McNellis and Ronald F. Premuroso
Product Costing at Fine Foods: Is It a Symptom or the Problem? 221 David Axelsson, Marcus Fogelkvist, and G. Cunningham
TransGlobal Airlines 229 Shane Moriarity, Laura Hopkins, and Andrew Slessor
Alternative Costing Methods: Precision Paint Shop's Dilemma 237 Eileen Peacock and Paul Juras
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