Developing Microcomputer Models for Cost Analysis and Decision Making

Aims to teach students analytical skills in solving problems in managerial and cost accounting, and offers a step-by-step process of constructing spreadsheets, by which they can analyze and solve case problems in the book. The text also demonstrates how to design models and build templates.

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This text aims to help students build strong Lotus skills by leading them through the development of each template. Specific instructions are provided for each step, with a discussion of the rationale and operation of new and unfamiliar commands and skills. Formulas are listed and, where appropriate, discussed with the aim of reinforcing the accounting principles involved. In addition, printouts of each section of the template are provided as a visual reference. Chapter 2 contains three basic sections - an inventory of Lotus skills that are assumed prior knowledge, a primer on spreadsheet template organization, and a discussion of the uses and mechanics of range names. The problem analyses presented in this book review and reinforce the major concepts found in any cost accounting text. In addition, the problem analyses in this book help students develop their analytical abilities by teaching them how to create their own problem-solving spreadsheet templates. Each applications chapter starts with a listing of the new Lotus skills that are used in the chapter template, followed by the short case problem.
This is followed by detailed instructions for constructing the applications template, using data from the case. The solution to the original case is then presented, followed by a discussion of other managerial decisions related to this topic area. Instructor's solutions disk includes skeletons of the templates, which include the basic organization, headings, titles, underlines, and formating. These skeletons can be given to students if the instructor wants to reduce the demand on the students' time.