Cases in Accounting Practices Essay example

6147 Words Aug 26th, 2016 25 Pages
Cases from Management Accounting Practice
Volume 15

edited by

Wayne Bremser
Villanova University
Jim Mackey
California State University Sacramento

The American Accounting Association (Management Accounting Section)
Institute of Management Accountants (Committee on Academic Relations)

Published by

Institute of Management Accountants
10 Paragon Drive, Montvale, NJ 07645-1760
Claire Barth, editor and compositor
Copyright © 2000 by Institute of Management Accountants. All rights reserved.
IMA publication number 00355
ISBN 0-86641-291-3

Preface

T

he cases in this volume were presented at the Management Accounting Section of the American Accounting Association’s 2000 annual meeting in Mesa, Arizona. The cases
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The Coors case
highlights supplier chain management.
Leif Sjöblom’s BG Bank is a fascinating case that links strategic reevaluation to performance measures designed to bring the company into line with a new strategy for creating value. Supporting
video clips, free of charge, are available from Leif at sjoblom@imd.ch. This case paints a dynamic and
interesting classroom experience that highlights strategic planning, implementation, and performance
measurement design.
The remaining two cases are powerful examples of the issues related to real-world applications
of activity-based management (ABM). Gary Siegel, Nancy Mangold, and Gail Kaciuba provide an
excellent insight into the design of an activity-based costing system in a Medical Practice. This insightful and detailed case gives students the opportunity to understand the accuracy limitations inherent
in an ABC system while examining the economies and operating realities of current medical practices. If desired the case can be used with ABC software. Finally, Jon Guy and Jane Saly have contributed an excellent and straightforward application of ABM to an analysis of distribution costs related
to alternative distribution channels, in Colombo Frozen Yogurt.
Combined, these cases provide a vivid illustration of the use of management accounting for the
implementation and management of target costing, strategic value analysis, change management,
performance measures, balanced scorecard,…

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