下载文档原格式
管理会计案例分析范文WORD格式可编辑管理会计案例分析第三章变动成本法案例一：一家化工厂为了保持其所有产品的市场方向，雇用了一些产品经理。
这些经理在销售及生产的决策上都扮演很重要的角色。
以下是一种大量生产的化学品的资料：原材料及其他变动成本60元/千克固定制造费用每月元售价100元/千克10月份报告的销售量比9月份多出千克。
因此，产品经理预料10月份的利润会比9月份的多，他估计会增长元。
但将9月份和10月份的财务结果互相比较，该产品10月份的利润竟然由9月份的元下降了元，只有元。
产品经理被这些差别困扰着，所有他找你帮忙。
经过详细的研究后，你发现该公司采用完全成本计算系统：把固定制造费用根据生产数量每月按kg来分摊。
所有分摊过低或过高的固定制造费用会在当月的损益表上调整。
9月份的期初存货为kg，生产为kg，而销售为kg。
10月份的期末存货为kg。
要求：1、把该产品9月份及10月份的生产、销售及存货量列示出来。
然后利用这些数字计算出题中所示的9月份和10月份利润。
（提示分别用完全成本法和变动成本法列出了利润表）2、解释元的利润减少和经理预期元的增加之间元的专业知识整理分享WORD格式可编辑不同。
本量利阐发案例二、在一个小镇中有一个加油站，油站内设有一所卖报纸和杂货的商店，该商店在本地社区的销售每周达到3600元。
除此之外，外地顾客在路过加油的时候也会光顾这商店。
经理估计，平均每100元花费在汽油上的车主便另花费20元在商店的货品上。
在汽油销售量波动时，这比率仍维持不变。
本地社区的销售与汽油的销售是独立的。
汽油的贡献边际率是18%，而货品的贡献边际率是25%。
现行的汽油销售价是每升2.8元，而每周的销售量是升。
场地每周的固定成本是4500元，而每周工人薪金是固定的2600元。
经理非常关心将来的生意额。
因为一个近期的公路开展计划将会夺去油站的生意，而汽油销售量是利润最敏感的因素。
要求：1、计算（1）现行每周的利润，不考虑所得税（提示：贡献边际-固定成本=利润）（2）汽油销售的保本量（3）如果汽油销售跌到8000升，会有多少利润（损失）2、如果由于公路发展，汽油销售跌到8000升，但又想保持在1部分的利润水平，假设成本没有改变，那么每升的汽油售价应该是多少3、根据1、2的回答，以及案例中的资料，对加油站的前景提出建议。
广东外语外贸大学国际工商管理学院第三届“管理者”杯电商营销案例分析大赛主办方：广东外语外贸大学国际工商管理学院协办方：大学生创业创新中心时间：2014年3月参赛手册目录一、大赛介绍 (2)（一）大赛简介 (2)（二）大赛主题 (3)（三）大赛环节简介 (3)（四）大赛日程表 (3)（五）大赛报名方式 (4)（六）大赛优胜标准及奖项设置 (4)（七）大赛联系方式 (5)二、大赛详细规程 (6)（一）大赛赛事组成 (6)（二）初赛：案例分析报告的撰写与评选 (6)（三）决赛：初赛案例展示及现场抽取案例展示 (7)附录一：报名表 (9)附录二：报告模板和要求 (10)附录三：报告封面 (12)附录四：评分标准 (13)一、大赛介绍（一）大赛简介1.第一届公关营销“华人留学”杯案例分析大赛第一届公关营销“华人留学杯”案例分析大赛于2012年5月拉开帷幕，大赛整整持续了一个多月。
大赛由国际工商管理学院发起、大学生创业创新中心承办，受到了管院同学的热情回应。
针对现今社会进程中，公共关系在市场营销决策这一领域中日益彰显出其独特的重要性的现象，大赛通过案例分析等形式，为学生提供一个提升公共关系营销能力的机会，提高了我院学生在管理领域发现问题、分析问题、解决问题的能力，为学生日后的人际交往与工作生活做好充分准备。
与此同时，大赛也回应了国际工商管理学院以打造国际企业管理人才培养重地、科学研究高地和社会服务基地为重任的宗旨。
第一届公关营销案例分析大赛，以“案例分析报告”+“现场展示”+“队伍答辩”的形式，培养了学生的公关营销能力，巩固了学生的专业技能，挑战了学生的展示才能。
在管院两位院长以及各位专业指导老师的重视以及大力支持下，第一届公关营销“华人留学”杯案例分析大赛圆满落幕。
借鉴第一届案例分析大赛的承办经验，第二届大赛将进一步丰富大赛的形式，增添更加新颖的环节，在“案例分析报告”+“现场展示”+“队伍答辩”的基础上，增加一个“现场抽题展示”环节。
第三届IMA校园管理会计案例大赛华中区决赛成功举办
2013年3月17日，第三届IMA（海尔杯）校园管理会计案例大赛华中区决赛在华中科技大学成功举办。
华中区决赛的评委由武汉大学冉秋红教授、江西财经大学曹玉珊教授以及世界500强企业Kemsley Academy财务总监刘伟先生等5位专家担任。
参赛队员在展示案例
华中区参赛队伍合影留念
初赛阶段，华中赛区吸引了来自武汉大学、华中科技大学、中南财经政法大学、江西财经大学、湖南大学、河南大学、华东交通大学、中南大学、中南民族大学9所高校的41支队伍参赛，通过评委的在线初审，共评选出10支队伍进入3月17日的华中区决赛，通过近4个小时的角逐，结果来自江西财经大学的Wonder Five队和来自华中科技大学的Climbers 队获得了进军北京参加全国总决赛的资格。
IMA案例大赛详解第三届IMA校园管理会计案例大赛是由美国管理会计师协会、海尔集团、华图教育集团共同组织，主要目的是通过对管理会计在实务中应用的案例分析，锻炼学生把所学的财务学、经济学、会计学、管理学、组织行为学以及管理会计应用于实践的能力，提升他们的分析能力、组织能力、协调能力、领导能力以及团队合作精神。
同时也是为高校学生搭建一个国际交流与学习以及在校学生与企业、在校学生与CMA在职会员、学员和成功人士的一个沟通和互动平台，最终增强学生的就业竞争力。
这次案例大赛除给学生提供展示自我、提升自我的平台外，还与学生的实习就业相结合，同时也为优胜团队提供了丰富的奖品。
1、海尔集团将借助案例大赛进行校园招聘，从优胜团队中录取应届毕业生进入海尔工作。
2、德勤、统一企业、华图教育、通用汽车等实习单位的实习机会3、冠军团队将免费前往美国参加全球学生的比赛，与来自不同国家的学生同台竞技，同时也获得与美国知名企业家的交流与互动机会。
这次案例大赛，IMA也会对参赛院校提供一些智力支持，主要是：免费提供CMA教材一套免费提供部分CMA管理会计教学案例图书免费提供CMA有关管理会计的研究成果如战略财务杂志等。
备选内容：IMA简介：美国管理会计师协会成立于1919年，协会所建立的认证则是目前全球针对管理会计及财务管理领域的权威认证。
2009年，国家外国专家局培训中心与协会签约正式引进了美国注册管理会计师认证。
同年，国资委也下发文件大力在名企、国企推广该认证考试。
CMA简介：美国注册管理会计师（英文简称CMA）是IMA于1972年推出的针对管理会计领域的全球专业财会认证，是国际财会领域公认的黄金认证。
目前全球CMA持证会员超过65,000名，遍布全球120多个国家。
CMA认证2007年由国家外国专家局引入中国，获得了政府及企业的高度认可。
2010年第二届案例大赛回顾2010年IMA管理会计案例大赛，吸引了全国28所重点高校的近1700名学生参加，比赛按地域分为华北，华南，华东，西南四个赛区；经过初赛，半决赛，决赛历时3个多月的选拔，来自全国高校的8个代表队入围决赛。
第三届IMA校园管理会计案例大赛华北区决赛圆满落幕2013年3月30日，第三届IMA（海尔杯）校园管理会计案例大赛华北区决赛在北京工商大学成功举行。
最终来自北京工商大学的Kirin麒麟队、来自东北财经大学的杜菲队和来自北京大学的4-ever 队突出重围，获得了华北区域决赛的一等奖，将代表华北赛区参加于4月14日在北京大学举办的全国总决赛。
本次决赛诚邀北京工商大学商学院党总支书记欧阳爱平教授、商学院副院长毛新述教授、商学院财务系主任王力军教授以及美国管理会计师协会（IMA）中国区首席代表白俊江先生、学术关系经理马丹女士等嘉宾出席了华北区决赛。
另外，本次决赛邀请了世界500强企业Kemsley Academy财务总监刘伟先、惠普中国区高级财务经理李丹女士、顺风速递高级财务顾问庄静思女士以及依文集团首席财务官陈仙云女士4位实务界专家担任评委。
第三届IMA校园管理会计案例大赛华北赛区部分参赛选手合影初赛阶段，华北赛区吸引了来北京大学、清华大学、中国人民大学、南开大学、北京工商大学等24所高校的108支队伍参赛。
通过初赛的选拨，华北赛区共有15支队伍晋级区域决赛，分别是：北京大学的4-ever，清华大学的A Team，北京师范大学的Bravo、Top End，东北财经大学的杜菲，大连理工大学的Shining，北京工商大学的Kirin麒麟、Dream Chaser、Unicorn、E.V，北京交通大学的SMG，中央财经大学的Golden Five Stars、Philicious，对外经济贸易大学的GENIUS 以及北京国家会计学院的BNAI。
决赛中，各支队伍准备充分，文思泉涌，有条不紊，慷慨陈词，给在场的老师和同学带来了一场管理会计案例分析和展示的大赛盛宴，现场惊喜不断、掌声连绵。
通过7个多小时的精彩角逐和现场评委的严密评判，最终来自北京工商大学的Kirin麒麟队、来自东北财经大学的杜菲队和来自北京大学的4-ever 队突出重围，获得了华北区域决赛的一等奖，将代表华北赛区参加于4月14日在北京大学举办的全国总决赛。
激情PK，第三届IMA（海尔杯）管理会计案例大赛华南赛区决赛圆满落幕2013年3月16日，第三届IMA（海尔杯）校园管理会计案例大赛华南赛区决赛在广东商学院顺利拉开帷幕，经过激烈角逐，中山大学Pi队、广东商学院Rapeseeds队拨得头筹，他们将代表华南赛区赴北京参加4月举行的全国总决赛。
通过初赛的选拔，华南赛区共有10支队伍晋级区域决赛。
这些队伍分别来自中山大学、暨南大学、广东商学院和北京理工大学。
主持人首先宣读了比赛规则。
紧接着，十支队伍用20分钟的演讲将他们各自对于IMA 管理会计案例的分析进行了展示，并对评委提出的问题进行了答辩。
从现场观众高涨的情绪和热烈的掌声中，不难感受到各支队伍给我们带来了非常精彩的表演。
经过他们的认真分析解释，IMA管理会计的案例变得简单明了，对于管理会计案例的分析方法也变得多种多样。
很多同学在赛后也反应“学到了很多东西”。
参赛队伍进行现场答辩在十支队伍中，第二个出场的中山大学PI队的精彩表现在众多优秀队伍中脱颖而出，让观众，甚至是评委们都赞不绝口。
他们熟练的英语、专业的分析、认真的态度不禁让人如同身临真实的企业高层会议。
广东商学院Rapeseeds队也是毫不逊色，技压群雄，他们凭借着对专业知识的积累、对于管理会计的多角度的思考以及灵活的应变能力，赢得了现场热烈的掌声和一致的好评。
这两支队伍在激烈的竞争中获得了本次IMA管理会计案例大赛华南赛区决赛的一等奖，将代表华南赛区前往北京参加IMA管理会计案例大赛的全国总决赛。
第三届IMA（海尔杯）校园管理会计案例大赛是由美国管理会计师协会（IMA）主办的校园传统活动。
IMA管理会计案例大赛为高校学生提供一次解读、分析、评估管理会计问题，整合资源、提供解决方案的展示综合能力的机会。
大赛面向华东、华南、华中、华北、西南五大赛区近百所高校的MBA、MPAcc、在校研究生及本科高年级学生，通过对案例的分析和讲演，选拔出具有卓越分析能力、沟通能力和团队合作精神的团队。
标题：2021年IMA中文案例精选集引言本文旨在对2021年IMA（管理会计师协会）中文案例精选集进行详细介绍和分析。
这些案例涵盖了不同行业、不同规模和不同业务场景，展示了管理会计师在企业价值创造和决策支持方面的重要作用。
通过对这些案例的学习和研究，有助于提升管理会计师的专业素养和实践能力，更好地服务于企业发展。
一、案例一：XYZ公司全面预算管理实践1. 案例背景XYZ公司是一家大型制造企业，面临着市场竞争加剧的背景。
为了提升企业竞争力，XYZ公司决定实施全面预算管理，以降低成本、提高效率。
2. 管理会计师的角色和作用管理会计师在XYZ公司全面预算管理中发挥了关键作用。
他们负责预算编制、预算执行监控、预算分析以及预算调整等工作，确保预算管理的有效实施。
3. 解决方案与实施过程管理会计师通过深入了解公司业务，与各部门沟通合作，共同制定了全面预算管理方案。
在实施过程中，他们运用专业知识和技能，对预算数据进行细致的分析和挖掘，发现潜在的成本节约途径，提出改进措施，并协助管理层做出决策。
经过一系列努力，XYZ公司的预算管理取得了显著成效，成本得到了有效控制，运营效率得到了提升。
4. 经验教训与启示本案例的经验教训包括：预算管理需要全员参与，各部门之间需要充分沟通与合作；预算数据需要真实可靠，避免主观臆断；预算管理需要与企业战略相结合，确保预算目标与企业发展方向一致。
通过本案例的学习，管理会计师可以更好地掌握全面预算管理的方法和实践技巧，提升专业素养和实践能力。
二、案例二：ABC公司基于大数据的决策分析1. 案例背景ABC公司是一家电商平台，拥有大量用户数据和交易数据。
为了更好地利用这些数据资源，ABC公司决定运用大数据技术进行决策分析，以优化运营策略、提升用户体验和增加企业价值。
2. 管理会计师的角色和作用管理会计师在ABC公司基于大数据的决策分析中扮演了重要角色。
他们负责数据采集、清洗和整合等工作，为决策提供可靠的数据支持。
1.Scenario&Questions:Managers are a separate and distinct category of employees whose primary activities are a part of the management process.Certain roles and skills are usually required of all managers,no matter what their specialty.During the1970s,Henry Mintzberg closely observed the day-to-day activities of a group of managers and concluded that general managerial roles fall into three basic categories:*Interpersonal roles that are directly related to the status of the manager*Informational roles involving the flow of information and stemming from the interpersonal roles*Decisional roles involving strategy formulation and stemming from the informational rolesManagement accountants are actively involved in the process of managing the entity.The process includes making strategic,tactical,and operating decisions while helping to coordinate the efforts of the entire organization.In order to fulfill these objectives,the management accountant accepts certain responsibilities which can be identified as:PlanningEvaluatingControllingAssuring accountability of resourcesExternal reportingQuestions:Describe each of the five responsibilities of the management accountant,identifying examples of practices and techniques.2.Scenario&Questions:observed the day-to-day activities of a group of managers and concluded that general managerial roles fall into three basic categories:Interpersonal roles that are directly related to the status of the managerInformational roles involving the flow of information and stemming from the interpersonal rolesDecisional roles involving strategy formulation and stemming from the informational rolesManagement accountants are actively involved in the process of managing the entity.The process includes making strategic,tactical,and operating decisions while helping to coordinate the efforts of the entire organization.In order to fulfill these objectives,the management accountant accepts certain responsibilities which can be identified as:PlanningEvaluatingControllingAssuring accountability of resourcesExternal reportingQuestions:Referring to the general roles of all managers,a.Describe two interpersonal roles.b.Describe two informational roles.c.Describe three decisional roles.3.Scenario&Questions:Barnes Corporation recently purchased Parker Machine Company,a manufacturer of sophisticated parts for the aircraft industry.Donald Jenkins has been appointed vice president of production of Parker and has been asked by Beverly Kiner,president of Barnes,to prepare an organizational chart for his department at Parker.The chart that Jenkins prepared is presented in Chart A below.When Jenkins presented his chart to Kiner,she told him that she preferred a flat organizational structure and showed him how she envisioned his department at Parker by drawing the chart presented in Chart B below.Kiner’s chart reduced a layer of management personnel and increased the number of people reporting directly to the manager of planning and control and the manager of manufacturing.Jenkins expressed concern about the broad span of control depicted in Kiner’s chart,as he believed this might cause problems for the two managers.Kiner said that she believed the benefits of a flat organization outweighed the problems that could arise from too great a span of control.Questions:For the original organizational structure proposed by Donald Jenkins,vice president of production, describea.The advantages and disadvantages of the organizational structureb.The impact of the resulting span of controlc.The effect of the organizational structure on employee behavior4.Scenario&Questions:Roy Nelson has been hired as the new controller of Goliath Systems Corporation.His previous job and all of his experience was in another region of the country more than a thousand miles away.He has noticed that the employees at Goliath seem to operate somewhat differently than at the smaller companies where he had previously worked.One characteristic common to many organizations is the existence of informal groups within the organization.These groups often fill an important role in the operation of an organization.Questions:Define an“informal group.”5.Scenario&Questions:Until recently,Cromwell University maintained a low turnover rate in the nonprofessional work force. However,in each of the last3years,the turnover rate has increased to where it is now,well above the industry average.Brian Smythe,personnel manager,has been asked by the university president to analyze the situation. Smythe reviewed turnover rates on a departmental basis and discovered that the Accounts Payable Department had the highest turnover rate,while the Admissions Department had the lowest turnover rate. Although employees of both departments are compensated equally,productivity and work efficiency are at the expected level for the Accounts Payable Department and above the expected level for the Admissions Department.Upon further investigation,Smythe determined that there was a significant difference in the leadership styles of the accounts payable manager,Wendy Drumman,and the admissions director,Paul Browne.Both Drumman and Browne had joined the university3years ago.Drumman is task-oriented in her management approach,constantly checking on her employees and monitoring their progress.She allows no feedback,comments,or objections by her employees.These employees mistrust Drumman.Browne’s method is to use the relationship-oriented management style and have his employees involved in day-to-day decisions.Consequently,not only does Browne’s department have a lower turnover rate,but his employees are willing to put forth extra effort to get the job done.Questions:Describe the working environment where it would be most appropriate to use thea.Task-oriented leadership styleb.Relationship-oriented leadership style6.Scenario&Questions:Midwest Electronics Corp.manufactures computers.Recently,its products have met competition from lower-priced imports,and the firm is seeking ways to improve its workers’productivity in order to maintain its market share.Alice Kumar,manager of the Accounting Department,and Greg Mossman,manager of the Sales Department,recently discussed a presentation made to management of Midwest by a consultant on employee motivation.This consultant had talked about content and process theories of motivation.The content theories seek to answer what motivates people,while process theories focus on why people choose certain behavioral options and how they judge their success.In the course of the conversation,Kumar recalled what happened at Spokane Computer associates,her former employer.A national labor union had sought repeatedly to unionize the workers at the plant but had never succeeded.There was little turnover among the workers,and the plant was considered a safe and pleasant place to work.Salaries were relatively high,and workers earned not only a base salary but also incentive bonuses based on their individual output and company profits.Mossman recalled his experience at Pullman Lighting Inc.during the late1970s and1980s.The firm developed a light fixture that conserved energy and was a tremendous success.Mossman recalled that most of his salespeople did well without undue exertion;the product sold itself.Initially,the company had trouble obtaining market share outside the Northeast;it appeared that the salespeople were reluctant to make contacts outside their immediate region.Mossman commented,“We started by promising them higher commissions,and that didn’t work.But when we started giving the top performers special recognition awards at sales meetings and sending them on cruises,sales spread beyond the Northeast all the way to the Pacific Northwest.”Alice and Greg were joined by Zach Chaudry,Research Department supervisor.He informed them that he was leaving the company to take a research and teaching position with a university.He would be taking a pay cut but would be in control of selecting the type of research he would undertake.After the meeting,they greeted Lon Noll.Noll,who is an immigrant,had started working at Midwest as a lab assistant and had recently been promoted to a supervisory position.He also attends a graduate program at a nearby university and is seeking a doctoral degree in computer science.Chaudry commented,“There’s a guy who knows what he wants and then goes after it.And he will get what he wants!”Questions:Using Maslow’s theory of motivation,explaina.Why the efforts to unionize Spokane Computer Associates failedb.What allowed the sales of Pullman Lighting Inc.to spread beyond the Northeast regionc.Why Zach Chaudry is moving to the university and taking a pay cut7.Scenario&Questions:Welsteel Corporation is a steel foundry that produces hardware for electrical and telephone pole needs. The company has550employees,75of whom are professional or management employees,375 assembly-line employees,and100clerical employees.In the past,Welsteel has responded positively to employees’compensation needs and has avoided any union activity by the assembly-line employees.Welsteel has an established annual review process for all of its employees.The performance evaluation is initiated by all departments in November and completed in December so that any associated raises or promotions can be reflected in January,the beginning of the company’s fiscal year.The evaluation process begins with the manager(or supervisor)preparing a checklist document that evaluates all employees on a one-to-five rating scale(one being excellent and five being poor). Characteristics evaluated include attitude,loyalty,accuracy,attendance,dependability,maturity, confidence,time management,and communication skills.There is also a blank section on the form where the manager can report any improvements since the employee’s last performance review.The manager then has his/her superior approve the review,and together they recommend the employee’s raise.This form is passed on to the personnel director for approval who then returns the evaluation form to the manager.The manager arranges a meeting with the employee to privately discuss the evaluation form.This meeting, on average,is fifteen minutes in length,allowing five minutes for the employee to read the form.The manager and employee discuss the written form and may have an informal discussion about problem areas that need improvement.The manager will then inform the employee of the raise that is associated with the performance review,being sure to let the employee know in which pay period to expect the raise. The meeting finishes with the employee signing the form and the manager stating that a copy of the signed form will be given to the employee.Questions:By referring to the need categories in Question8,identify the need category or categories most closely associated with the following groups of employees,and explain why each category identified applies to each group of employees.a.Professional employeesb.Assembly-line employees8.Scenario&Questions:Three years ago,John Stevens was hired as an entry level accountant by Jackson Manufacturing Co.,and was recently promoted to manager of the Accounting Department.This opening occurred as the result of an internal promotion of the person previously in that position.As part of the initial orientation and training of new management personnel,Jackson Manufacturing has a development program that emphasizes communication.Stevens believes that the program places too much importance on communication and does not spend enough time on other management skills.Stevens decided to talk with his supervisor and the manager of employee development about his concerns regarding the training program.They both responded by stressing the importance of organizational communication and the fact that the success of the company is often directly related to the effectiveness of this communication.They explained that,since managers spend over half their time in some form of communication,it is necessary to emphasize the importance of effective communication to help ensure the company’s success.Questions:Describe at least three general purposes of organizational communication.9.Scenario&Questions:Tabor Industries is an established manufacturer of refrigeration equipment for supermarkets.While gross sales have been steadily increasing,net profits have not kept pace.It is generally believed that production is not as efficient as possible and that better cost controls need to be instituted.To help address these problems,Warren Renson,vice president and production manager,decided to involve the workforce in making suggestions.He sent the following memo to all production line and staff employees.Date:December1,2008To:Production Line and Staff EmployeesFrom:Warren RensonLet’s improve production together.We need your input.I know we can make productionmore efficient.A suggestion box system is hereby implemented.We will pay anappropriate percentage of the savings to the employee who makes any suggestion that isimplemented.Send your suggestions to my office.I look forward to hearing from you.The suggestion box system has been in operation for a full year now,and Renson is annoyed and disappointed with the results.Only three worthwhile suggestions have been received,and only one of them had any measurable impact on production efficiency.Many other suggestions were submitted,but they were all for the benefit of the employees.Questions:Communications can be misunderstood at various levels.a.Describe at least four personal characteristics,attributable to both senders and receivers,that cancause communication problems.b.Describe at least three organizational characteristics that may be barriers to effectivecommunication.10.Scenario&Questions:Uniservo is an equipment maintenance company and has recently undergone a management buyout.The management team is replacing the centralized corporate financial control system with a responsibility accounting system that will increase overall participation in the budgeting process.The company is segregated into three geographical profit centers:Eastern,Central,and Western,and each center is responsible for the following:•Obtaining new business and maintaining profitable contracts with older customers.•Depreciation for both existing and new assets.Included among the existing assets are technologically obsolete,but underdepreciated,maintenance and repair parts that will continue to be depreciated as a profit-center expense until disposal.This assignment of responsibility to the profit centers is to minimize the reoccurrence of this obsolescence problem.Any new capital asset acquisitions are to be approved by the corporate staff in order to control the cash supply.•Recommending and implementing real estate changes or consolidations except where long-term leases are in effect.The field offices are in close proximity to the customer base.The majority of leases are annual;however,responsibility for the more costly and longer term contracts in high-rent districts has been assigned to the corporate Real Estate Department.Property taxes arerelated to the real estate leases.All insurance is negotiated by the corporate Insurance Department to obtain the best national coverage at the most reasonable cost.Each region’s general manager,along with the subordinate managers,is required to develop an annual budget and submit it to the corporate staff for review and consolidation into an overall company budget. After the initial corporate review,the budgets are returned to the general managers who then revise their submissions in order to reach corporate sales and profit objectives.For the coming year,the general managers and corporate staff have agreed on the corporate budget below.UniservoConsolidated Operating BudgetFor the Year Ending December31,2005($in millions)Eastern Central WesternUniservo Region Region Regionsales$52.80$22.20$11.70$18.90Controllable costs:technicians22.29.3 4.98.0-Supervision 3.5 1.5.7 1.3Selling expense 2.5 1.1.5.9Training.9.4.2.3Repairs&maintenance 4.0 1.7.9 1.4Rents 6.3 2.6 1.4 2.3Property taxes 1.3.5.3.5Depreciation.8.3.2.3Total controllable expenses41.517.49.115.0Controllable contribution11.3 4.8 2.6 3.9Expenses controllableothers:.5.2.1.2Corporate general and3.6 1.5.8 1.3Total expensesby others 4.1 1.7.9 1.5Total contribution$7.2$ 3.1$ 1.7$ 2.4Questions:Responsibility accounting is widely used by many companies.a.Define responsibility accounting.b.Discuss the advantages a company attains through the use of responsibility accounting.c.Describe how the use of responsibility accounting is advantageous to the managers of thecompany.11.Scenario&Questions:Rouge Corporation is a medium-size company in the steel fabrication industry with six divisions located in different geographical sectors of the United States.Considerable autonomy in operational management is permitted in the divisions due in part to the distance between corporate headquarters in St.Louis and five of the six divisions.Corporate management establishes divisional budgets using prior year data adjusted for industry and economic changes expected for the coming year.Budgets are prepared by year and by quarter,with top management attempting to recognize problems unique to each division in the divisional budget-setting process.Once the year’s divisional budgets are set by corporate management,they cannot be modified by division management.The budget for the next calendar year projects total corporate net income before taxes of$3,750,000for the year,including$937,500for the first quarter.Results of first quarter operations presented to corporate management in early April showed corporate net income of$865,000,which was$72,500below the projected net income for the quarter.The St.Louis Division operated at4.5%above its projected divisional net income,while the other five divisions showed net incomes with variances ranging from1.5to22% below budgeted net income.Corporate management is concerned with the first quarter results because they believe strongly that differences between divisions had been recognized.An entire day in late November of last year had been spent presenting and explaining the corporate and divisional budgets to the division managers and their division controllers.A mid-April meeting of corporate and division management has generated unusual candor.All five outstate division managers cited reasons why first quarter results in their respective divisions represented effective management and was the best that could be expected.Corporate management has remained unconvinced and informs division managers that“results will be brought into line with the budget by the end of the second quarter.”Questions:Identify and explain the major disadvantages in the procedures employed by Rouge Corporation’s corporate management in preparing and implementing the divisional budgets.12.Scenario&Questions:The Star Paper Division of Royal Industries is located outside Los Angeles.A major expansion of the division’s only plant was completed in April of Year4.The expansion consisted of an addition to the existing building,additions to the production-line machinery,and the replacement of obsolete and fully depreciated equipment that was no longer efficient or cost-effective.On May1,Year4,George Harris became manager of Star.Harris had a meeting with Marie Fortner,vice president of operations for Royal,who explained to Harris that the company measured the performance of divisions and division managers on the basis of return on gross assets(ROA).When Harris asked if other measures were used in conjunction with ROA,Fortner replied,“Royal’s top management prefers to use asingle performance measure.There is no conflict when there is only one measure.Star should do well this year now that it has expanded and replaced all of that old equipment.You should have no problem exceeding the division’s historical rate.I’ll check with you at the end of each quarter to see how you are doing.”Fortner called Harris after the first quarter results were completed because Star’s ROA was considerably below the historical rate for the division.Harris told Fortner that he did not believe that ROA was a valid performance measure for Star.Fortner indicated that she would discuss this with others at headquarters and get back to Harris.However,there was no further discussion of the use of ROA,only reports on divisional performance at the end of the second and third quarters.Now that the fiscal year has ended, Harris has received the memorandum shown below.To:George Harris,Star Paper DivisionFrom:Marie Fortner,Royal IndustriesSubject:Divisional PerformanceThe operating results for the fourth quarter and for our fiscal year ended on April30are now complete.Your fourth quarter return on gross assets was only9%,resulting in a return for the year of slightlyunder11%.I recall discussing your low return after the first quarter and reminding you after the secondand third quarters that this level of return is not considered adequate for the Star Paper Division.The return on gross assets at Star has ranged from15%to18%for the past5years.An11%returnmay be acceptable at some of Royal’s other divisions,but not at a proven winner like Star,especially inlight of your recently improved facility.Please arrange to meet with me in the near future to discussways to restore Star’s return on gross assets to its former level.Harris is looking forward to meeting with Fortner as he plans to pursue the discussion about the appropriateness of ROA as a performance measure for Star.While the ROA for Star is below historical levels,the division’s profits for the year are higher than at any previous time.Harris is going to recommend that ROA be replaced with multiple criteria for evaluating performance,namely,dollar profit,receivable turnover,and inventory turnoverQuestions:Discuss whether the multiple performance evaluation criteria suggested by George Harris would be appropriate for the evaluation of the Star Paper Division.13.Scenario&Questions:A large American corporation participates in a highly competitive industry.In order to meet this competition and achieve profit goals,the company has chosen the decentralized form of organization.Each manager of a decentralized profit center is measured on the basis of profit contribution,market penetration,and return on investment.Failure to meet the objectives established by corporate management for these measures was not accepted and usually resulted in demotion or dismissal of a profit center manager.An anonymous survey of managers in the company revealed that the managers felt the pressure to compromise their personal ethical standards to achieve the corporate objectives.For example,at certain plant locations there was pressure to reduce quality control to a level which could not assure that allunsafe products would be rejected.Also,sales personnel were encouraged to use questionable sales tactics to obtain orders,including gifts and other incentives to purchasing agents.The chief executive officer is disturbed by the survey findings.In his opinion,such behavior cannot be condoned by the company.He concludes that the company should do something about this problem.Questions:Discuss what might be the causes for the ethical problems described.14.Scenario&Questions:Adam Williams was recently hired as assistant controller of GroChem,Inc.which processes chemicals for use in fertilizers.Williams was selected for this position because of his past experience in the chemical processing field.During his first month on the job,Williams made a point of getting to know the people responsible for the plant operations and learning how things are done at GroChem.During a conversation with the plant supervisor,Williams asked about the company procedures for handling toxic waste materials.The plant supervisor replied that he was not involved with the disposal of wastes and suggested that Williams might be wise to ignore this issue.This response strengthened Williams’determination to probe this area further to be sure that the company was not vulnerable to litigation.Upon further investigation,Williams discovered evidence that GroChem was using a nearby residential landfill to dump toxic wastes.It appeared that some members of GroChem’s management team were aware of this situation and may have been involved in arranging for this dumping;however,Williams was unable to determine whether his superior,the controller,was involved.Uncertain how he should proceed,Williams began to consider his options by outlining the following three alternative courses of action:•Seek the advice of his superior,the controller.•Anonymously release the information to the local newspaper.•Discuss the situation with an outside member of the board of directors with whom he is acquainted.Questions:Without prejudice to your answer in Question4,assume that Adam Williams sought the advice of his superior,the controller,and discovered that the controller was involved in the dumping of toxic wastes. Using SMA1C to support your answer,describe the steps that Williams should take to resolve this situation.15.Scenario&Questions:JLS Corporation is a large,publicly owned manufacturing company specializing in the production of appliance parts.Mark Howard,the President and Chief Executive Officer,is philanthropic and socially conscious.He wants JLS Corporation to be recognized as a socially conscious and responsible company. To promote this image,JLS Corporation has donated well over one million dollars during the last two years to the local symphony,the parks department,various charities,and other civic groups.Furthermore, Howard encourages executives to participate in civic activities,i.e.,United Fund,school boards and school parent/teacher organizations,service clubs,etc.,and gives executives released time to participate in these activities.Howard recently read a professional monograph on corporate social performance.The monograph identified four areas used to evaluate the company’s level of social responsibility:munity involvement2.Human resources3.Physical resources and environmental contributions4.Product or service contributionsHoward believes that the activities JLS has supported seem to concentrate on community involvement. However,he is uncertain whether JLS conducts any activities related to the other three areas of social responsibility.Questions:Identify and explain social responsibility activities that JLS Corporation could be doing currently or could do in the future in the following three areas:a.Human resourcesb.Physical resources and environmental contributionsc.Product or service contributions16.Scenario&Questions:Farbell Company is a manufacturer of automotive components with annual sales of$85million.An internal audit department was established four years ago,and it is supervised by the Manager of Audits who reports directly to the controller.Farbell’s business has declined sharply over the past two years.The controller,looking for ways to reduce costs,asked the company auditors,Cross&Gill Company,for suggestions to reduce the audit fees.They indicated the audit fee could be reduced if a member of Farbell’s internal audit staff could be assigned to assist Cross&Gill in some of the audit steps which need to be conducted.Cross&Gill would design and supervise the audit procedures,but the Farbell employee would actually do the work.The areas Cross& Gill suggested were to•Verify vendors’balances in accounts payable at year-end•Value year-end inventory of productive materials•Review the adequacy of allowance accounts and all expense accruals at year-end。
