Cases In Management Accounting And Control Systems

Written to create a collection of teaching cases that are interesting, thought-provoking and relevant to contemporary business situations and decisions, this book advocates broadening and strengthening the management dimensions of management accounting and control courses—doing so without sacrificing essential accounting content. Challenging yet concise cases are presented in a manner that minimizes reader preparation requirements. Topics and materials demonstrate how costs, cost analysis, and planning and performance measurement can be useful to managers in making operating and strategic decisions. This edition includes cases intended to build a foundation of basic concepts like 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. For anyone in management accounting, cost accounting, strategic cost management, and/or management control systems professions.