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Cases in Managerial and Cost Accounting - 10 edition

Cases in Managerial and Cost Accounting (ISBN10: 1934319406; ISBN13: 9781934319406)
ISBN13: 978-1934319406
ISBN10: 1934319406

Summary: Managers need accurate, timely, and relevant information in order to understand what is really going on in their businesses. They can use this information as a basis for assessing the extent to which assets are protected, as a means for evaluating performance, and as a basis on which to make numerous business decisions. A great deal of the information managers require is financial in nature, and a significant part of such information is accounting related. We view a
well-designed management accounting and cost system as an essential component of a well-managed company. In fact, there are times when we think it can provide a competitive advantage. Our primary objective in writing this casebook was to create a collection of teaching cases that are interesting, thought-provoking and relevant to contemporary business situations. In designing undergraduate, graduate, and executive education courses pertaining to management accounting and cost systems, we take the perspective that the materials used and the topics covered should allow students to gain an appreciation for the extent to which internal financial information can facilitate both operating and strategic decisions. Our experience has been, however, that the managerial relevance of such information is frequently not at all obvious to students. One reason for this is the tendency for courses to place too much emphasis on the accounting and not enough emphasis on the management. We advocate broadening and strengthening the management dimensions of managerial and cost accounting courses, and doing so without sacrificing essential accounting content. One very effective way to accomplish this objective is to select topics and materials that demonstrate how costs, cost analysis, planning, and performance measurement can be useful to managers in making operating and strategic decisions. This was our intent in writing Cases in Managerial and Cost Accounting.
...show more
Summary: Managers need accurate, timely, and relevant information in order to understand what is really going on in their businesses. They can use this information as a basis for assessing the extent to which assets are protected, as a means for evaluating performance, and as a basis on which to make numerous business decisions. A great deal of the information managers require is financial in nature, and a significant part of such information is accounting related. We view a well-designed management accounting and cost system as an essential component of a well-managed company. In fact, there are times when we think it can provide a competitive advantage. Our primary objective in writing this casebook was to create a collection of teaching cases that are interesting, thought-provoking and relevant to contemporary business situations. In designing undergraduate, graduate, and executive education courses pertaining to management accounting and cost systems, we take the perspective that the materials used and the topics covered should allow students to gain an appreciation for the extent to which internal financial information can facilitate both operating and strategic decisions. Our experience has been, however, that the managerial relevance of such information is frequently not at all obvious to students. One reason for this is the tendency for courses to place too much emphasis on the accounting and not enough emphasis on the management. We advocate broadening and strengthening the management dimensions of managerial and cost accounting courses, and doing so without sacrificing essential accounting content. One very effective way to accomplish this objective is to select topics and materials that demonstrate how costs, cost analysis, planning, and performance measurement can be useful to managers in making operating and strategic decisions. This was our intent in writing Cases in Managerial and Cost Accounting. ...show less

Edition/Copyright: 10
Cover: Paperback
Publisher: Cambridge Business Publishers
Published: 01/28/2010
International: No



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