Managerial Decision Cases

1. INTRODUCTION. 1.1 The Perfect Game (Uses of Management Accounting Information). 1.2 Reconcilable Differences (Managerial, Financial, and Tax Accounting). 1.3 Nature's Best Bagel (The Value Chain). 1.4 Loft Apartments (An Ethics Case). 2. BASIC CONCEPTS. 2.1 Cafe B-Day!: Part I Product Costs. 2.2 Cafe B-Day!: Part II. Products, Services, and Experiences. 3. ACTIVITY COST BEHAVIOR. 3.1 Movies, Etc. (Cost Behavior: Flexible, Committed, and Discretionary Costs). 3.2 CookieWorld, Inc. (Cost Estimation Using High-Low, Scatterplot, and Regression Methods). 4. ACTIVITY-BASED.COSTING (ABC) 4.1 Part 1or Part 2. (Calculating Unit Costs Using ABC). 4.2. Managed Care Consulting Services (ABC in Healthcare).4.3 ADT Uniforms: Part I (Costs and Pricing). 4.4 ADT Uniforms Part II (Explaining Bids). 5. ABC AND ABM. 5.1 Bread Company: Part I. (ABC/ABM Access Case). 5.2 Bread Company: Part II.(ABC/ABM Access Case 2). 6. JOB ORDER COSTING. 6.1 Hollywood Parts, Inc (Flow of Costs in a Costing Manufacturing Firm). 6.2 Taxes in Texas (Job Costing in an Accounting Firm). 7. PROCESS COSTING. 7.1 Logo Cup, Inc. (Process- versus Product- Oriented Production). 7.2 e.Licious.com. (Standard versus Custom Production). 8. COST ALLOCATION. 8.1 How Will Her Achilles Heal? (Comparing Manufacturing, ABC, and Hospital Cost Allocation Methods). 8.2. Enable the Cable! (Support Department Cost Allocation Methods). 9. BUDGETING. 9.1 Spa-Go (The Flexible Budget). 9.2 GoForma, Inc. (Activity-Based Budgeting). 10. VARIANCE ANALYSIS. 10.1 The Henson Brothers (Variance Analysis). 10.2 Meleagris Gallopavo, Inc. (Variance Analysis). 10.3 Who Runs the Floor? (Variance Analysis). 11. RESPONSIBILITY ACCOUNTING. 11.1 Earnings Surprise (Responsibility Accounting). 11.2 Leb, Inc. (Balanced Scorecard). 12. PERFORMANCE EVALUATION. 12.1 CAT versus Komatsu (The DuPont Model: Evaluation Comparing Two Firms). 12.2 Night-Right, Inc. (Transfer Pricing). 13. INTERNATIONAL ISSUES. 13.1 International Chair Company (International Transfer Pricing). 13.2 Financial Measurement: U.S. and Japan (International Accounting Diversity. 14. VARIABLE COSTING. 14.1 Aero-Fulton, Inc. (Variable versus Absorption Costing). 14.2 Tennis Anyone? (Preparing a Segmented Report). 15. COST-VOLUME-PROFIT ANALYSIS. 15.1 Ice Cream Cup (Break-Even Analysis). 15.2 Stewart Clothing Company (Managing Scarce Resources). 16. RELEVANT COSTS. 16.1 Short Stories (Identifying Relevant Costs). 16.2 Private Club Eatery (Pricing Decisions). 17. CAPITAL BUDGETING. 17.1 The Coffee Truck (Depreciation). 17.2 Income By Any Other Method (Comparing Payback, Accounting Rate of Return, and NPV Analysis). 17.3 The Congressman (Taxes and Capital Budgeting). 18. INVENTORY. 18.1 He Said, She Said (LIFO, FIFO). 18.2 Ashtray City, Inc. (Theory of Constraints).