Menteen Studios 的天空是无限的吗?

IF 1.6 Q3 BUSINESS, FINANCE
Anne M. Farrell, Margaret B. Shackell, Monte R. Swain
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引用次数: 0

摘要

本案例向学生展示了一个有趣的行业:电影制作和发行。对相关成本核算的关注使学生能够就保留、放弃或扩大发行渠道以及涉足电影发行新技术提出建议。分析需要批判性思维。由于向学生提供的财务信息相对较少,他们不太可能只关注数据,而更有可能批判性地思考如何构建分析结构,以解决制片厂正在权衡的战略和运营问题。此外,本案例还要求学生有效地传达他们的建议和基本假设。本案例适合用于本科生和研究生的管理会计和成本会计课程、MBA 管理会计或战略思维入门课程,或专门针对娱乐业的本科生或研究生课程。本文受版权保护,保留所有权利。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Is the Sky the Limit for Menteen Studios?†
This case exposes students to an intriguing industry: film production and distribution. The focus on relevant costing allows students to make recommendations about keeping, dropping, or expanding a distribution channel and about venturing into a new technology for film distribution. The analysis requires critical thinking. Because students are provided with relatively sparse financial information, they are less likely to be fixated on data and more likely to think critically about how to structure analyses to address strategic and operational issues being weighed by the studio. In addition, the case requires students to communicate their recommendations and the underlying assumptions effectively. This case is suitable for use in undergraduate and graduate managerial and cost accounting courses, introductory MBA courses in managerial accounting or strategic thinking, or undergraduate or graduate courses that are specific to the entertainment industry.This article is protected by copyright. All rights reserved.
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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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