第三届IMA(海尔杯)管理会计案例大赛+案例中文版(仅供参考,请以英文版为准)
管理会计案例分析范文
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。
第三届“管理者”杯案例分析大赛参赛手册
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
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
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
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
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。
CIMA管理级案例分析考试预览材料(中文版)
评价
Dinosaur Crash 3
80
Liner Rescue
35
Poverty Row
15
系列电影中的第三部，也是最后一部。前两部系列 电影以其真实的特效赢得不少赞誉。
Dinosaur Crash 3 将以数个新物种为卖点，这些新物种均要求新 模型，因为它们与我们利用过往模型制作的恐龙在活动和皮肤标 记上存在差异。
制片人
制片人负责在从开发到最终发行的整个制片流程控制电影，涉及的业务和艺术范围甚广。一 旦项目开始制作，制片人通常会向其他专业人员下放电影的制作责任。 制片人是工作室的员工，负责筛选意见和方案，以确定可行的项目。独立制片商也会向工作 室提出他们希望能付诸于制作的特定思路。 成功的制片人，不论是独立制片人或是由工作室聘请的制片人，都会收取大量的费用，因为 他们在交付可观利润的电影方面具有良好的往迹。 PGB 规定，为了获取积分，制片人必须在上述的六个电影制作阶段承担主要作用。
电影工作室通常大量投资于知识产权，以便为日后的电影项目确立范围。例如，工作室通常 向畅销书、话剧，甚至是电子游戏购买拍摄权。这些权利一般是为工作室提供选择权（而非 义务）是否在协议涵盖的期间制作电影。如果电影确实开拍，那么版权所有者将获得协议指 定的进一步付款。
电影在商业上能否取得成功难以预测。成本难以预计，特别是电影需要大量的特效或需要把 大量工作人员运送至外景时，他们需要获得支持和住宿。观众的需要同样难以预料。有些大 投资的电影无法吸引观众，而其他由不知名演员出演的小制作电影却能够成为热点。
利用 CGI 展示游轮在海中遭遇暴风雨的情景。
Poverty Row 的背景是 20 世纪 90 年代初的 Capital City。 电影的开始场景是物资困乏的地区，街道拥挤并透过窗 户可以看到住宅租户。整个场景利用 CGI 制成，因为使 用背景幕布和真实演员拍摄的成本极高。
管理会计案例大赛决赛案例
每个病人提供一项从嗜瘾中恢复过来，并由自己来实施的戒瘾方案。每个病人每星期需 要就诊 3 次，每次 3 小时，根据个人的病情而定，持续 6—8 个星期。
药物干预③—这是一项对呈现有《精神失常的诊断和统计手册（第四版）》（Diagnostic and Statistical Manual of Mental Disorders, Fourth Edition , DSM-IV）所述症状的成人、儿童 和青少年，提供的评估和监督服务。它包括评估病人对治疗精神疾病的药物的需求并实 施监督，提供与精神失常、严重的情绪疾患、冲动控制失常、双重极端性格障碍，以及 其他会有碍日常生活的精神疾病有关的药物。
服务咨询事务所
如前所述，Bridgestone 曾经历了重大的财务压力，常务董事托马斯一直想知道如何 把财务运行稳定在保本水平之上。同时，他希望能够对中心的绩效作持续的量度和监督。 由于在本单位没有人能帮助他解决这个问题，托马斯遂与一家享有盛名、为非盈利性单 位服务的有限责任公司服务咨询事务所联系。这家事务所的业主兼经营者名叫谢里尔 马歇尔（Sheryl Marshall），她还是克利夫兰州立大学的会计教授。该事务所专攻政府和 非营利性机构的管理问题。
病人的表扬信
病人和病人家属的表扬信中包括了这样的内容：
“我要说的是，多谢你们帮助了我的女儿！我认识很多临床专家……事
实上我也是其中之一。在自己执业 20 年之后，我对于把自己的女儿送去治疗
的经验一直都深有沮丧的感觉，这持续到把她送到 Bridgestone 之前。尽管临
床专家不乏其人，……但你们这些人才是真正的临床专家——这四个字要用
2021年ima 中文案例精选集
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。
IMA案例分析题样题
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。
管理会计案例教材英文版ppt70dymg
Last week 1,700 pounds of material were purchased and used to make 1,000 Zippies.
Irwin/McGraw-Hill
Human Resources Manager
© The McGraw-Hill Companies, Inc., 2000
Setting Direct Material Standards
Price Standards
Quantity Standards
Final, delivered cost of materials, net of discounts.
Irwin/McGraw-Hill
© The McGraw-Hill Companies, Inc., 2000
Standard Cost Card – Variable Production Cost
A standard cost card for one unit of product might look like this:
Actual Quantity ×
Actual Price
Actual Quantity ×
Standard Price
Standard Quantity ×
Standard Price
Price Variance
Quantity Variance
Standard quantity is the quantity allowed for the actual good output.
Standards vs. Budgets
第三届IMA管理会计案例大赛案例英文版
By David Axelsson, Marcus Fogelkvist, and Gary M. Cunningham, CPAK ay Smith is frustrated.The manager of Strategic Marketing Unit Two (SMU2) for Fine Foods,Inc.,a provider of branded high quality food products,Smith is unhappy with what she perceives to be unfair and inappropriate product costing for her unit, especially for what Fine Foods considers to be special orders.Smith’s education,experience,and expertise as a food scientist and process engineer have earned her con-siderable respect at Fine Foods,but she has limited accounting knowledge.This lack of accounting knowl-edge has inhibited her ability to express and demonstrate her concerns,which she views as serious.Believing she is a fast learner with proper guidance,Smith has hired you, a recent accounting graduate,to develop a draft memo-randum,a slide presentation,and a glossary of terms to help her make her case more forcefully to management.Fine Foods, Inc.Fine Foods,Inc.,which has its roots in the upper Mid-west United States,produces a wide range of food prod-ucts in a competitive industry.Almost all its products are sold under the Fine ’n’Fast brand name,which is widely recognized for its high quality and has a loyal customer following.Most products are packaged in sizes for end consumption and are sold through supermarkets,conve-nience shops,and similar outlets.Depending on the nature of the product and consumer preferences,prod-ucts are sold frozen,refrigerated,canned,boxed,or pack-aged in other ways.Some items,like small individual packets of ketchup,mayonnaise,and mustard,are sold to fast food restaurants and similar outlets.The company also sells half-gallon containers of salad dressings, ketchup,mustard,and similar items with a plastic pumpThe Student Case Competition is sponsored annually by IMA®to provide an opportunity for students to interpret, analyze,evaluate, synthesize, and communicate a solution to amanagement accounting problem. Product Costing at Fine Foods: Is It a Symptom or theProblem?and branded with the company logo so that restaurant customers can serve themselves at salad bars and similar places.Other products are sold,often in bulk,to institu-tional users such as large food service groups,caterers, and the like.These products may or may not be branded.A small portion of sales is made to other food producers, for example,salad dressing packets are sold to producers of packaged fresh salad greens.Fine Foods,Inc.doesn’t deal with fresh products.Fine Foods,Inc.is owned by Great Plains Capital,a private equity firm.Great Plains Capital gives Fine Foods almost complete freedom and control over management, product selection,performance evaluation,and so forth. Because it is privately owned,there is no external finan-cial reporting,nor is there any obligation to use any set of financial accounting standards for internal reporting.Any external financial reporting is on a group or consolidated basis and done by Great Plains Capital.Great Plains Capital also owns Fine Foods Canada, Ltd.,which sells products almost exclusively in Canada, with primary operations nearby in the prairie provinces. Fine Foods,Inc.and Fine Foods Canada,Ltd.don’t have any mutual ownership in each other,and there’s no man-agement connection between the two.Because the two companies produce many identical products using the Fine ’n’Fast brand,they do share recipes and process technology.Fine Foods,Inc.also produces some products for Fine Foods Canada,Ltd.that don’t have sufficient market size in Canada to justify separate production. Great Plains Capital also owns smaller companies with the Fine ’n’Fast name that are mostly importers of Fine ’n’Fast products in countries outside of the U.S.and Canada where high quality,branded North American food products have niche markets.These products are produced by Fine Foods,Inc.Fine Foods,Inc.(Fine Foods from this point forward) is organized into three strategic marketing units (SMUs) based on the markets they serve.SMU1 serves supermar-kets and similar outlets.SMU2 serves mostly institutional customers who order in large volumes and often in bulk quantities.SMU2 also sells special orders from time to time that involve unbranded bulk products that are exported.SMU3 serves affiliated Fine Foods companies in other countries,mostly for import into those countries; governmental organizations that sell food and have food service facilities,such as military organizations;and simi-lar customers that have special contracting requirements. Products sold by all three SMUs are manufactured by the same production facilities,including warehouses, food preparation and cooking facilities,and packaging facilities.The SMUs also share most headquarters activi-ties,such as IT,accounting and other administration, human resources,and similar activities.SMU1 and SMU2 have their own marketing and sales departments,while there are no separate departments for these tasks in SMU3.Figure 1 shows an organizational chart for Fine Foods,Inc.Cost AllocationSmith tells you somewhat strongly and persistently that she believes her unit is being treated unfairly in the way costs are allocated to products.In particular,she has a problem with the product cost allocation for special orders of product MP,a basic product that is widely con-Figure 1:Fine Foods,anization Chartsumed in North America.SMU2 is the only unit with special orders,and almost all the special orders are for product MP.While all three units sell product MP,it rep-resents a significantly larger percentage of total sales for SMU2 than it does for the other two units.SMU1 and SMU3 don’t perceive a product-costing problem because a substantial portion of their sales come from other prod-ucts,which means the product costs for product MP aren’t a major part of their cost of sales.After talking with Smith,you review what you learned in your accounting classes about product costing and special orders.With this knowledge,you set out to con-duct an in-depth look at product costing and accounting for special orders at Fine Foods,especially in SMU2.The Production ProcessIn order to learn about product costing at Fine Foods, you decide you first need to understand the physical flow of products through production lines.A simplified dia-gram of the product MP production process,which is typical of many of the company’s products,is shown in Figure 2.Basic raw food items begin production with prelimi-nary inspection,sorting,and so forth.The raw material then goes to the first stage of preparation,which can involve chopping,peeling,and other preparation.Some preliminary cooking can also take place at this step.After possible temporary storage,additional ingredients are added,such as seasonings,flavorings,etc.,and the final cooking and processing occur.The prepared product is then packaged,frozen,stored temporarily (if necessary), and then shipped to the customer.Product CostingThe management of Fine Foods believes that it must allo-cate all costs to its products in order to get a true and accurate measure of each product’s profitability.Here’s a look at the product-costing procedure that would apply to product MP as well as virtually all other products. (Product MP is one of several different products that come from the same initial raw material but are then processed and sold in different configurations and pack-age sizes.)Raw material,packaging material,and direct produc-tion salaries are added to determine what Fine Foods calls direct calculated costs.Electricity,steam,water,and ware-house costs are then allocated based on estimates and a mark-up to cover spoilage and other incalculable costs. This calculation gives an amount the company calls vari-able manufacturing costs.Material costs are determined based on the cost required for one unit of product.Direct salaries are determined by the amount of time normally required for one unit multiplied by the hourly labor cost. Fine Foods allocates what it considers to be fixed pro-duction costs in a complicated process.A list of what Fine Foods considers to be fixed production costs is shown in Table 1.Costs for production management,steam boilers,and quality are shared by different factories.Estimates are made about usage of these activities,and costs are allo-cated to factories based on these estimates.If only one factory uses a service,the entire cost of the service is allo-cated to that factory.When these and other costs are assigned to factories,two approaches are used for further allocation to product groups (which represent groups of similar products,such as salad dressings,canned soups and vegetables,and puddings) and products:x All costs for steam boilers,building maintenance, vehicles,and sanitation are allocated directly to products using net weight or gross weight.x Remaining factory costs are first allocated to prod-uct groups.One allocation is a fixed percentage based on estimates that don’t change for each product group.Oth-er costs are allocated based on the weight,labor time,andFigure 2:Production Process for Product MPproduction time of the product produced.If the alloca-tion of remaining factory costs is a fixed percentage,then allocation to products is based on production time.x For special orders (virtually all product MP),the total freight out is accumulated for a month and then allocated based on the weight of product shipped.The estimated freight cost is included in the sales price.Simi-lar procedures are followed for other products,for which Fine Foods pays the freight.Media and sales promotion costs for SMU1 and SMU2 are allocated to product groups and to individual prod-ucts based on weight of product sold.Fine Foods allocates what it calls other fixed costs in two ways:x Sales and marketing costs,which are incurred only in SMU1 and SMU2,are allocated to products based on sales volume.x Costs for top management,business administration, information systems,human resources,supply manage-ment,and logistics are allocated in two steps.Costs are first allocated to cost centers based on number of employees,labor time,production time,or set percent-ages.Then costs are further allocated to products based on gross sales,amount of time spent on internal reviews,number of marketing campaigns,quantity sold,number of orders,net weight of product delivered,or equally to each product.Smith is concerned that the amount of costs allocated to special orders for product MP is excessive and there-fore causing her unit to be viewed less favorably than the other units.Among other things,she believes allocations based on weight are unfair because product MP is a rela-tively dense,bulky,and heavy product that,while prof-itable,has a relatively low profit per pound compared to other products.Special OrdersBecause of Smith’s concerns,you further explore what Fine Foods considers to be special orders.According to Smith,a special order is one in which the contract speci-fies that it can be rejected within one year before delivery; otherwise it isn’t special.Such special orders constitute 2% of total revenues for Fine Foods.Virtually all of the special orders are for product MP and for a food distributor in Mexico.Product MP isn’t a normal part of the diet of Mexican people,but there is a niche market for it.The market isn’t large enough to motivate a Mexican food production company to pro-duce the item,but Fine Foods is motivated to provide the items to Mexican food suppliers as so-called special orders because the company is already producing the product for a variety of customers in the U.S.and Cana-da.It’s packaged unbranded for sale in Mexico because it will be used primarily by institutional food preparers;it’s shipped frozen in 10-pound packages.The raw material used to make product MP can be kept in storage for a fairly long time under proper condi-tions,and there’s always a ready stock on hand because it’s used in many other products.Once product MP is produced,it can be kept frozen for up to one year.These factors provide a high degree of flexibility in scheduling production to meet such special orders.Production of product MP can be readily scheduled when there’s idle production capacity.Sometimes requests for these special orders come unexpectedly;other times,SMU2 approach-es the customer to indicate that idle capacity is planned. Typically,orders are in relatively large quantities.SMU2 accepts special orders when the contribution margin (CM1) is positive.As shown in Table 2,Fine Foods defines CM1 as net sales minus variable manufac-turing costs (defined above) and freight out.Smith is convinced that decisions to accept the special orders are good for the company and contribute to Fine Foods’Table 1:Fixed Production Costs Allocated to Product MPoverall profitability,but she’s frustrated at the impact on the results of her unit’s operations.Performance Evaluation at Fine Foods At about the time you were halfway through your project, you found yourself discussing it with friends and col-leagues who are also recent accounting graduates.As you described Smith’s concerns with Fine Foods’product costing,as well as your frustration as you attempt to ana-lyze and develop recommendations,one friend interrupt-ed to say that the product-costing problem appeared to be only a symptom of a larger issue.Y our friend had recently covered the issue of symptoms vs.underlying problems in her management control class,and it seemed to her that the major issue is performance evaluation of the SMUs,not product costing.Somewhat skeptical,you looked at some of your text-books and other sources to brush up your knowledge of performance evaluation.Y ou then explored performance evaluation at Fine Foods.Y ou began by speaking to Peter Jones,the controller of Fine Foods,Inc.,who explained how the company computes CM1,CM2,CM3,CM4,and operating profit for each unit (see Table 2).Jones said the SMUs have the ability to control the costs of their divi-sions,and other costs are allocated easily and fairly.Targets are established for CM1,CM2,CM3,CM4,and operating profit,and the numbers are reviewed monthly to see if cor-rective action is necessary.Evaluation of performance against the targets is made at the end of the year. Smith,however,tells you that the primary evaluation for the SMUs is operating profit.This is confirmed by SMU2’s controller and another unit controller.Smith feels the method used by Fine Foods to calculate operat-ing profit doesn’t reflect the true performance of the SMUs because unit management can’t control several of the cost elements included in the calculation.Further,she believes using operating profit as the primary indicator for evaluating units has a negative motivational effect on the employees of her unit.Your ReportWith your analysis complete,you are ready to present your findings.For better organization,you decide to divide everything into four sections:product costing,spe-cial orders,performance evaluation,and conclusions and recommendations.Part 1: Product Costing1. Develop a glossary of terms and definitions to be used by Smith in her presentation and discussions to ensure consistency and mutual understanding of terms.In addi-tion to definitions,provide a brief description of the applicability of terms to Fine Foods.The glossary should include,but not be limited to:x Cost objectx Cost driverx Product vs.periodx Fixed vs.variablex Direct vs.indirectx Incremental and commonx Relevant vs.irrelevantx Controllable vs.Noncontrollablex Dual allocation (sometimes called departmental)x Volume allocationx Activity-based allocationTable 2:Contribution Margins and Operating Profit2. Write a draft of a memorandum that Smith can present to her colleagues and management to support her case.The memo should include,but not be limited to,an analysis of current product costing approaches used at Fine Foods, Inc.,changes she should recommend,and the extent to which the recommend changes would resolve her concerns.Part 2: Special OrdersWrite a draft of a memorandum that Smith can present to her colleagues and higher management that focuses on what Fine Foods calls special orders.The memo should include,but not be limited to:x A description of the accounting and other consider-ations that should be considered with respect to special orders.x A brief definition of the terms “by products”and “joint products”and the extent to which these items apply to special orders at Fine Foods,if at all.x Identification of all the benefits that Fine Foods receives from special orders.x An analysis of the way Fine Foods,Inc.handles its special orders and any recommended changesPart 3: Performance Evaluation1.Develop a glossary of terms and definitions to be used by Smith in her presentation and discussions to ensure consistency and mutual understanding of terms.In addi-tion to definitions,provide a brief description of the applicability of terms to Fine Foods.The glossary should include,but not be limited to:x Types of responsibility centers:• cost centers• revenue centers• profit centers• investment centersx Computation methods of monetary amounts to evaluate performance:• contribution margin• operating profit• return on investment• residual income and similar value-addedapproaches,such as EVA™x Agency costs2. Prepare a draft of a memorandum for Smith to pre-sent to her colleagues and management that includes,but isn’t limited to:x What roles do performance-evaluation and reward systems play in organizations? Discuss individual vs. team-based performance evaluation in this context.Are these roles relevant for all types of organizations and employees? To what extent,if any,do these roles apply to Fine Foods?x Discuss basic concepts of performance evaluation, particularly results control.Discuss issues of financial vs. nonfinancial performance in this context.x What types of responsibility centers are the SMUs in Fine Foods? Are these appropriate types of responsibility centers for Fine Foods? Why or why not?x Identify potential agency costs that might occur within Fine Foods.Discuss performance measurement (monitoring) and incentive systems as mechanisms to decrease agency costs at Fine Foods.Identify and discuss any recommendations to implement a reward system. Analyze the extent to which your recommendations would solve the issues that concern Smith and would decrease agency costs.x Analyze the performance evaluation approaches at Fine Foods.Identify and discuss any changes you might recommend.Analyze the extent to which these changes would resolve the issues raised by Smith.Part 4: Conclusion and Recommendations1.Prepare a draft memorandum for Smith to present to her colleagues and management that gives recommenda-tions for changes and discusses their benefits for the company as a whole.2. Prepare a draft of an executive summary of the entire memorandum (Parts 1-4).3.Prepare a slide presentation for Smith to use when presenting the memorandum to her colleagues and management.SFDavid Axelsson is the accountant and controller for an expanding wholesaler and a board director for a local savings bank and a family company that distributes consumer goods.You can contact David at davidaxelsson1987@.Marcus Fogelkvist is a research and development group con-troller in a large consumer goods manufacturing company. You can reach him at marcus.fogelkvist@.Gary M.Cunningham,CPA,Ph.D.,is Visiting Professor of Accounting at Åbo Akademi University in Turku,Finland. You can reach him at gcunning@abo.fi.The authors acknowledge the valuable assistance ofDr.Catherine Lions in preparation of the case.。
第三届IMA校园管理会计案例大赛西南区决赛圆满落幕
第三届IMA校园管理会计案例大赛西南区决赛圆满落幕
2013年3月22日，第三届IMA（海尔杯）校园管理会计案例大赛西南区决赛在重庆大学经管学院成功举行。
经过各个严密的比赛环节，来自西安交通大学的Just-in-time和Lotus 队突出重围，获得了代表西南赛区参加总决赛的资格。
通过初赛的选拔，西南赛区共有10支队伍晋级区域决赛，分别是：来自重庆大学的Mockingjay、Challengers、teammate、New Bee、2012队，来自西安交通大学的Just-in-time、X.A、Doves or Hawks、Lotus队，来自兰州商学院的Infinity队。
第三届IMA校园管理会计案例大赛西南赛区决赛现场
本次大赛有幸邀请到了5位实务界和学术界资深财会专家来担任西南赛区的评委：西南财经大学邹燕教授、重庆大学朱丹教授、西安交通大学董南雁教授、新蛋信息技术（上海）有
限公司中国区高级财务经理陈周、Honeywell China Co,Ltd Finance Controlling Manager Jihong Yang 。
比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大赛盛宴，现场惊喜不断、掌声不断。
经过各个严密的比赛环节，Just-in-time、Lotus队突出重围，获得了代表西南赛区参加总决赛的资格。
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酱被出售给袋装色拉生菜生产商。Fine Foods, Inc. 不 要服务对象包括 ：Fine Foods 在其它国家的关联公司
经营生鲜产品。
（多为进口商）；销售食品和拥有食品服务设施的政府
Fine Foods, Inc. 所有权归私募公司 Great Plains 机构（如军事组织）；以及对合同有特殊要求的其它
Find Foods是一家优质品牌食品厂商。最近， 该公司战略营销二部（SMU2）的经理Kay Smith 深感沮丧，她认为自己部门的产品成 本计算不公平不合理，某些特殊订单更是如此。身为 食品科学家和工艺工程师，Smith的教育程度、经验和 专业知识为她在Find Foods赢得了他人的尊敬，但她 对会计方面所知甚少，因此也就无法表达自己对这一 严重问题的担忧。Smith认为，如果得到适当指导，自 己能够快速掌握会计相关知识，于是就雇佣了您，一 位会计专业的毕业生，来准备备忘录、幻灯片演示和 术语表，帮助她用更有说服力的方式向管理层汇报问 题。
计算和会计做法进行了深入分析。
一家工厂使用某项服务，则该服务全部成本均摊给该
厂。这些成本分摊到工厂后，再通过两种方式分摊到
生产流程
各产品组（每组生产一系列类似产品，如色拉酱、罐
为了了解 Fine Foods 的产品成本计算方法，您决定首 装汤和蔬菜、布丁）和产品 ：
先要了解整个生产线的物料流动过程。 MP 生产与该
SMU2 在贡献毛利（CM1）为正时接受特殊订单。 如表 2 所示，Fine Foods 将 CM1 定义为净销售额减 去可变生产成本（定义如上）和销货运费。Smith 认 为接受特殊订单对公司有利，有助于提高 Fine Foods 的整体利润，但却对因此给所在部门造成的影响感到 沮丧。
Fine Foods 绩效评估 项目已完成近一半，您与同样是会计专业出身的朋友 和同事进行了讨论。您描述了 Smith 对 Fine Foods
一阶段，还需进行某些初步烹调。短暂存储后，加入 不变。其它成本按照重量、劳动力时间和生产时间分
调味料、香料等成分，并进行最后的烹调和加工。制 摊。如剩余工厂成本按照固定比例分摊，那么分摊到
成品被包装、冷冻、暂时存放（需要时）后装运交付 产品时就按照生产时间计算。
客户。
对于特殊订单（几乎所有 MP 产品），总销货
虞缺货。MP 生产完成后，可冷藏近一年。这些因素
车间存储 环境 电力 设备维护 质量 工程 生产线维护 生产线清理 产量降低管理 处理原材料部门 生产办公室服务 生产经理及相关成本 仓库/储藏室 内部物流/资源规划 卫生 车辆 建筑维护 蒸汽锅炉
为 Fine Foods 制定生产规划、迎合特殊订单要求提 供了较高的灵活性。产能闲置时，即可将其用于生产 特殊订单产品。有的时候，特殊订单会突然冒出来 ； 其它时候，SMU2 会在产品闲置时主动向客户推销。 通常情况下，订单数量较大。
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2013 学生案例创作竞赛
宗形式出售给大型食品服务集团、饮食承办方等机构 SMU1 服务于超市卖场。SMU2 的服务对象多为批量
客户。它们可能属于也可能不属于品牌产品。另有一 甚至大宗订购的机构客户。SMU2 偶尔也会拿到一些
小部分销售额来自其它食品生产商，例如小包装色拉 特殊订单，向国外出口无品牌的大宗产品。SMU3 主
产品成本计算的担忧，介绍了自己在分析和建议过程
Smith 担心的是，特殊订单 MP 产品分摊的成本 中遇到的挫折，一位朋友插口说，产品成本计算只不
过多，造成该部门业绩数字低于其它两个部门。另外， 过是更大问题中的一小部分。这位朋友最近在管理控
她还认为按重量分摊成本并不公平，因为 MP 产品相 制课上探讨了症状与潜在问题的关系，在她看来主要
2013 学生案例创作竞赛
学生案例创作竞赛由IMA®每年举办一次，旨在为学生诠释、 分析、评估、合成、交流管理财务问题解决方案提供机会。
Fine Foods产品成本计算：
症状还是痼疾？
作者：David Axelsson；Marcus Fogelkvist；Gary M. Cunningham，注册会计师
但 Smith 告诉您，营业利润才是 SMU 的主要考 核项目。这得到了 SMU 和其它部门审计官的证实。 Smith 认为，Fine Foods 用来计算营业利润的方法并 不能真正反映 SMU 的绩效，因为部门管理人员无法 控制计算方法中的多项成本因素。此外，她还认为，
Fine Foods, Inc.（ 以 下 简 称 Fine Foods） 按 照 它产品，这就意味着 MP 产品成本占这两个部门销售
所 服 务 的 市 场 划 分 了 三 个 战 略 营 销 单 位（SMU）。 成本的比例不大。
图 1：Fine Foods, Inc.组织架构图
管理高层
研发
财务
人力资源
接生产工资被计入“直接计算成本”。 电力、蒸汽、水
高管、商业管理、信息系统、人力资源、供
和仓库成本按估计值分摊，并标高成本以覆盖腐坏和 应链管理和物流等成本按两步分摊。成本首先按员工
其它无法计算的成本 ；Fine Foods 将其称之为“可变 人数、劳动力时间、生产时间或固定比例分摊到成本
生产成本”。材料成本由每单位产品所需成本决定。直 中心。然后成本按照总销售额、内部审查所用时间、
Foods, Inc. 还 为 Fine Foods Canada, Ltd. 生 产 某 些 量销售的一种基本产品）特殊订单的产品成本分摊意
加拿大市场上的小众产品。 Great Plains Capital 在美 见很大。SMU2 是唯一拥有特殊订单的部门，而且几
加两国以外还拥有多家经营 Fine 'n' Fast 品牌产品的 乎所有特殊订单都与 MP 产品有关。虽然三个部门都
接工资按生产每单位产品所需的劳动力小时成本计算。 市场活动次数、销量、订单数量、产品净重分摊到产品，
Fine Foods 固定生产成本的分摊方式较为复杂。 或平摊到产品。
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2013 学生案例创作竞赛
表1：分摊给MP产品的固定 生产成本
MP 产品原料可在适当条件下保存相对较长的时 间 ；由于其它产品也需要使用这种原料，所以从来不
Capital。Great Plains Capital 对 Fine Foods 的管理、 客户。
产品选择、绩效评估等几乎完全放手。由于公司为私
三大 SMU 销售的产品均由相同设施生产，仓库、
人所有，所以不需要提供外部财务报表，也不需要遵 食品制作和烹调设施内部报告财务会计标准。外部财报按集团或整 计和其它管理部门、人力资源等总部活动三大 SMU
体编制，由 Great Plains Capital 负责。
同样共享。除 SMU3 外，SMU1 和 SMU2 都拥有自
Great Plains Capital 同 时 拥 有 Fine Foods 己的营销与销售部门。Fine Foods, Inc 组织结构图如
Canada, Ltd.，后者只在加拿大出售产品，其业务主 图 1 所示。
对密度较大、较重 ；虽然能够盈利，但利润水平低于 问题在于 SMU 绩效评估不合理，而非产品成本计算。
其它产品。
抱着几分狐疑的态度，您又翻阅了一些课本和
书籍，温习了绩效评估知识，并研究了 Fine Foods
特殊订单 考虑到 Smith 的担忧，您进一步分析了 Fine Foods 的 特殊订单。按照 Smith 的说法，特殊订单是指合同约 定可在交付前一年退订的订单。此类特殊订单的销售 额占 Fine Foods 总营收的 2%。
供应链管理
IT
SMU1 营销/销售
SMU2 营销/销售
SMU3
战略财务┃2012 年 8 月
20
生产线1 接收食品原料
2013 学生案例创作竞赛
生鲜食品及配料
图 2：MP产品生产流程
包装材料
生产线2 准备食品原料并将
其与配料混合
临时仓储
生产线3 烹调MP和其它产品
生产线4 包装MP和同一产品 组内的其它产品
MP产品完成 生产并交付
其它流程
其它包装
其它产品
与 Smith 一 番 长 谈 后， 您 温 习 了 会 计 课 程 上 学 Fine Foods 固定生产成本所包含的内容如表 1 所示。
到的产品成本计算和特殊订单知识，并在此基础上对 生产管理、蒸汽锅炉和质量成本由不同工厂分摊。以
Fine Foods，特别是 SMU2 部门特殊订单的产品成本 上费用为估计值，成本按估计值分摊到工厂。如只有
的绩效评估。首先，您与 Fine Foods, Inc. 的审计官 Peter Jones 进行了交谈，他介绍了公司如何计算各 部门的 CM1、CM2、CM3、CM4 和营业利润（见表 2）。Jones 说，SMU 有能力控制本部门的成本，其 它成本都可以轻松、公平地完成分摊。公司对 CM1、 CM2、CM3、CM4 和营业利润制定了目标，并按月 检查以便确定是否需要纠正措施。年底进行的绩效评 估将考查是否达到预定目标。
们来了解产品成本计算流程，它几乎适用于包括 MP 品重量分摊到各产品组和单类产品。
在内的所有产品。（MP 与其它多种产品使用的是相同
Fine Foods 通过两种方式分摊“其它固定成本”：
的原材料，但加工工艺、包装大小等有所不同。）
销售和营销成本（只涉及 SMU1 和 SMU2）
按照 Fine Foods 的方法，原材料、包装材料和直 按销量分摊。
所有与蒸汽锅炉、建筑维护、车辆和清洁有
公司的大部分产品无异，其简化流程图请见图 2。
关的费用直接按净重或毛重分摊到产品。
首先，要对食品原料进行初步检验和分类。随后