Prentice Hall

Business

Browse available resources for Accounting and Taxation:

Select a resource
- Resources for Accounting and Taxation MyAccountingLab

Cases in Management Accounting and Control Systems, 4/E
Brandt R. Allen, University of Virginia-Graduate
E. Richard Brownlee, II, University of Georgia-Graduate
Mark E. Haskins, University of Georgia-Graduate
Luann J. Lynch, University of Georgia-Graduate
Jane W. Rotch, University of Georgia-Graduate

ISBN-10: 0135704251
ISBN-13: 9780135704257

Publisher: Prentice Hall
Copyright: 2005
Format: Paper; 320 pp
Published: 07/30/2004

Suggested retail price: $82.67
Buy from myPearsonStore

Request a printed exam copy
Email this page to a colleague
Prepare for the First Day of Class
Learn about customization options

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.

NEW–Unique materials–A series of cases in Part V offer a comprehensive approach to flexible budgeting and variance analysis, with a unique analytical approach to the reconciliation in a managerially relevant manner of budgeted and actual profit.

~Offers students material not usually covered in other texts.

NEW–Unique case–Graphics, Inc. (A), which can be used as a bidding game that shows how the dynamics of competition can influence decision making.

~Keeps students’ interest by presenting a common topic in a new and exciting way.

Challenging and rigorous cases—Concise cases that raise very substantive and relevant issues, as well as several series of cases on the same company that demonstrate the evolution of accounting thought processes.

~Cases are presented in a manner that minimizes student preparation requirements.

Instructor’s materials—Provide detailed teaching plans and solutions, consistent in design to facilitate ease of use by instructors. Teaching Notes include a case summary, teaching objectives, suggested student assignment, analysis, and teaching strategy.

~Enable both new and experienced instructors to take the cases into the classroom with minimal effort.

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).