Ann Arbor Railroad Company: A case study

Q1 Social Sciences
Paolo Petacchi, James Potepa
{"title":"Ann Arbor Railroad Company: A case study","authors":"Paolo Petacchi,&nbsp;James Potepa","doi":"10.1016/j.jaccedu.2022.100780","DOIUrl":null,"url":null,"abstract":"<div><p>The case uses a semi-fictional railroad company to introduce you to some of the most relevant topics in managerial accounting in a brief, yet effective, way. The first part explains where costs come from and how they should be measured and allocated. The second part introduces the idea of using the cost data for decision-making purposes. Specifically, the case explores how to make a special-order decision and a price decision that include non-quantitative factors. The third part delves into the problems that organizations face in designing and using cost measurement systems. Overall, this case will teach you how to map resources into services/products, how to build different cost configurations for different purposes, and how to link accounting measurements to the organizational structure.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2022-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Education","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0748575122000148","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
引用次数: 0

Abstract

The case uses a semi-fictional railroad company to introduce you to some of the most relevant topics in managerial accounting in a brief, yet effective, way. The first part explains where costs come from and how they should be measured and allocated. The second part introduces the idea of using the cost data for decision-making purposes. Specifically, the case explores how to make a special-order decision and a price decision that include non-quantitative factors. The third part delves into the problems that organizations face in designing and using cost measurement systems. Overall, this case will teach you how to map resources into services/products, how to build different cost configurations for different purposes, and how to link accounting measurements to the organizational structure.

安娜堡铁路公司:个案研究
本案例以半虚构的铁路公司为例,以一种简短而有效的方式向您介绍了管理会计中一些最相关的主题。第一部分解释了成本从何而来,以及如何衡量和分配成本。第二部分介绍了利用成本数据进行决策的思路。具体来说,案例探讨了如何进行包含非数量因素的特殊订单决策和价格决策。第三部分探讨了组织在设计和使用成本计量系统时所面临的问题。总的来说,这个案例将教会您如何将资源映射到服务/产品中,如何为不同的目的构建不同的成本配置,以及如何将会计度量与组织结构联系起来。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
Journal of Accounting Education
Journal of Accounting Education Social Sciences-Education
CiteScore
4.20
自引率
0.00%
发文量
27
期刊介绍: The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信