Cases and Readings in Strategic Cost Management for Use with Cost Management a Strategic Emphasis

Table of Contents Chapter 1 Cost Management: An Overview Case 1-1 Critical Success Factors Case 1-2 Contemporary Management Techniques Case 1-3 Pricing Case 1-4 Selected Ethics Cases Readings Look Out, Management Accountants The Practice Analysis of Management Accounting Chapter 2 Strategic Analysis and Strategic Cost Management Case 2-1 Atlantic City Casino (Value Chain Analysis) Case 2-2 Strategic Analysis Case 2-3 Business Strategy Case 2-4 Strategy, International Readings How Nonfinancial Performance Measures are Used Chapter 3 Cost Drivers and Basic Cost Concepts Case 3-1 Risk Aversion and Decision Making Case 3-2 Risk Aversion and Decision Making II Case 3-3 Cost Drivers and Strategy Readings The Changing World of Management Accounting and Financial Management Chapter 4 Activity-Based Costing and Management Case 4-1 Blue Ridge Manufacturing (Activity-Based Costing) Case 4-2 Centerior Energy Corporation (Activity-Based Costing) Case 4-3 Tektronix (Activity-Based Costing) Readings How ABC Changed the Post Office Chapter 5 Target Costing, Theory of Constraints, and Life Cycle Costing Case 5-1 California-Illini Manufacturing (The Theory of Constraints) Case 5-2 Constraint Analysis Readings Target Costing at ITT Automotive Chapter 6 Total Quality Management Case 6-1 Analysis of Quality Cost Reports Readings How Xerox Solves Quality Problems Chapter 7 Cost Estimation Case 7-1 The High-Low Method and Regression Analysis Case 7-2 The Pump Division (Cost Estimation) Case 7-3 Laurent Products (Cost Estimation, Activity-Based Costing) Readings How to Find the Right Bases and Rates Measuring Learning Costs Chapter 8 Cost-Volume-Profit Analysis Case 8-1 Cost-Volume-Profit Analysis and Strategy Case 8-2 Cost-Volume-Profit Analysis and Cost Estimation Case 8-3 Cost-Volume-Profit Analysis and Strategy II Readings Interpreting and Measuring Operating Leverage Chapter 9 Strategy and the Master Budget Case 9-1 The Master Budget and Sales Forecasting Readings How challenging Should Profit Budget Targets Be? Chapter 10 Decision Making with a Strategic Emphasis Case 10-1 Decision Making Under Uncertainty Case 10-2 Profitability Analysis Case 10-3 Make or Buy Case 10-4 The Superior Valve Division Readings Making Strategy Explicit in Cost Analysis: The Baldwin Bike Case Chapter 11 Capital Budgeting Case 11-1 Capital Investment Analysis Case 11-2 Capital Investment Analysis II Readings Assessing Risk and Uncertainty in New Technology Investments Chapter 12 Job Costing Case 12-1 Under or Overapplied Overhead Case 12-2 Under or Overapplied Overhead II Readings Accounting for Magic Chapter 13 Process Costing Case 13-1 Process Costing and Spoilage Readings How Boeing Tracks Costs, A to Z Chapter 14 Cost Allocation: Service Departments and Joint Product Costs Case 14-1 Southwestern Bell Telephone (Revenue Allocation) Case 14-2 Mali Rice Growers (Cost Allocation) Readings Reasonable Joint Cost Allocations in Nonprofits Chapter 15 The Flexible Budget and Standard Costing: Direct materials and Direct Labor Case 15-1 Standard Cost Variance Analysis Case 15-2 Standard Costing and Revision of Standards Case 15-3 Standard Cost Variance Analysis Readings Redesigning Cost Systems: Is Standard Costing Obsolete? Chapter 16 Standard Costing: Factory Overhead Case 16-1 Standard Cost Variance Analysis Readings Variance Analysis Refines Overhead Cost Control Chapter 17 Marketing Effectiveness and Managing Productivity Case 17-1 Analysis of Sales Variances Readings Profit Variance Analysis: A Strategic Focus Chapter 18 Management Control and Strategic Performance Measurement Case 18-1 Analysis of the Accounting Function Case 18-2 Industrial Chemicals Company (Control of Research and Development) Case 18-3 Absorption Versus Variable Costing and Ethical Issues Case 18-4 Strategic Performance Measurement Case 18-5 Strategic Performance Measurement II Readings Perceptions of Earnings Quality: What Managers Need to Know Chapter 19 Strategic Investment Units and Transfer Pricing Case 19-1 Polymer Products Company (Strategic Performance Measurement) Readings Setting the Right Transfer Price Does ROI Apply to Robotic Factories? Chapter 20 Management Compensation and the Evaluation of the Firm Case 20-1 Midwest Petro-Chemical Company (Evaluating a Firm) Case 20-2 Evaluating a Firm Case 20-3 OutSource, Inc (Economic Value Added) Readings Using Shareholder Value to Evaluate Strategic Choices