Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
IMA Educational Case Journal | IMA Main Page
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Moriarity, S. (ed.) 1985. Cases From Management Accounting Practice Volume 1. National Association of Accountants. (8 cases).
Moriarity, S. (ed.) 1985. Cases From Management Accounting Practice Volume 1: Instructors Manual. National Association of Accountants. (8 cases).
Volume 1: Titles, Pages and Topics
1. Automobile Support Company: 1-4. Standard cost system objectives
2. The Electronics Assembly Plant: 5-10. Problems with MRP and inventory control
3. The High Yield Fertilizer Company: 11-18. Cash management
4. National Pheumatics: 19-24. Inaccurate cost without a cost system
5. The Plastics Division: 25-28. Standard cost, attainable standards, setup costs
6. The Pump Division: 29-30. Cost estimation, lower of cost or market, etc.
7. Rainbow Finance: 31-33. The pricing decision in a decentralized firm
8. Security Systems Corporation: 34-35. Performance evaluation, international, FAS 52
Moriarity, S. (ed.) 1986. Cases From Management Accounting Practice Volume 2. National Association of Accountants. (9 cases).
Moriarity, S. (ed.) 1986. Cases From Management Accounting Practice Volume 2: Instructors Manual. National Association of Accountants. (9 cases).
Volume 2: Titles, Pages and Topics
1. The Atlantic City Casino: 1-4. Relevant cost, cost estimation, data availability
2. Computer Service Corp: 5-8. Traditional cost allocation
3. Consolidated Chemical Corp: 9-12. Problems with restructuring
4. The Hotel Accounting Department: 13-16. Centralization vs. decentralization, downsizing
5. Industrial Chemicals Co.: 17-24. ;R&D planning and control
6. The Information Services Div.: 25-30. Cost center cost control
7. Information Services Corp: 31-34. Forward pricing and transfer pricing
8. Memory Manufacturing Co.: 35-38. Allocating joint costs
9. Polymer Products Co.:39-42. Performance evaluations
Moriarity, S. (ed.) 1987. Cases From Management Accounting Practice Volume 3. National Association of Accountants. (6 cases).
Moriarity, S. (ed.) 1987. Cases From Management Accounting Practice Volume 3: Instructors Manual. National Association of Accountants. (6 cases).
Volume 3: Titles, Pages and Topics
1. AC&B Reliable Transportation Company: 1-8. Changes in a railroad accounting system after deregulation
2. American Gas Pipeline: 9-24. Changing strategy after deregulation
3. The New Brunswick Company: 25-30. Transfer pricing
4. The Sardy Trunk Company: 31-34. Cash management
5. Universal Medical Corporation: 35-40. Cash management and transfer pricing
6. Wades Luggage : 41-48. Cash flow projections and relations with local government and creditors
Moriarity, S. (ed.) 1987. Cases From Management Accounting Practice Volume 4. National Association of Accountants. (5 cases).
Moriarity, S. (ed.) 1987. Cases From Management Accounting Practice Volume 4: Instructors Manual. National Association of Accountants. (5 cases).
Volume 4: Titles, Pages and Topics
1. Industrial Chemicals Company: 1-8. R&D planning and control
2. J. J. West Life Insurance Company: 9-22. Ethical, moral, legal and political issues
3. The Marian County Memorial Hospital: 23-42. Budget, financial statements, and ratio analysis
4. Polymer Products Company: 43-48. Performance evaluations
5. The J. A. V. Insurance Company: 49-55. Financial projections, spreadsheets
Robinson, M. A. (ed.) 1989. Cases From Management Accounting Practice Volume 5. National Association of Accountants. (5 cases).
Robinson, M. A. (ed.) 1989. Cases From Management Accounting Practice Volume 5: Instructors Manual. National Association of Accountants. (5 cases).
Volume 5: Titles, Pages and Topics
1. The Rossford Plant: 1-8. Cost allocation prior to ABC
2. The United L/N Plant: 9-12. JIT, increased scrap, cost system changes
3.The Portables Group: 13-18. Indirect cost allocation prior to ABC
4. Standyne Diesel Services (A): 19-26. JIT process control and accounting
5. Standyne Diesel Services (B): 27-31 Activity accounting
Robinson, M. A. (ed.) 1992. Cases From Management Accounting Practice Volume 6. Institute of Management Accountants. (4 cases).
Robinson, M. A. (ed.) 1992. Cases From Management Accounting Practice Volume 6: Instructors Manual. Institute of Management Accountants. (4 cases).
Volume 6: Titles, Pages and Topics
1. Centerior Energy Corporation (A): 1-6. Need for new cost system - ABC
2. Centerior Energy Corporation (B): 7-10. Accounting problems implementing new system
3. BP America: 11-16. Responsibility accounting after decenralization
4. The Superior Valve Division: 17-21. Contribution margin analysis
Robinson, M. A. (ed.) 1992. Cases From Management Accounting Practice Volume 7. Institute of Management Accountants. (4 cases).
Robinson, M. A. (ed.) 1992. Cases From Management Accounting Practice Volume 7: Instructors Manual. Institute of Management Accountants. (4 cases).
Volume 7: Titles, Pages and Topics
1. Busting the Reporting Bureaucracy: 1-8. Changing from monthly to quarterly closing
2. The Semiconductor Group: 9-14. Need for new system after total quality control
3. Remittance Processing: 15-26. Cash management at Southwestern Bell
4. Total Revenue Sharing: 27-34. Breakup of AT&T and Texas subsidies
1992. Cases From Management Accounting Practice Volume 8. Institute of Management Accountants. (4 cases).
1992. Cases From Management Accounting Practice Volume 8: Instructors Manual. Institute of Management Accountants. (4 cases).
Volume 8: Titles, Pages and Topics
The Constraint Theory - Goldratt: 1-16. The theory of constraints
1. California-Illini Manufacturing Inc. (A): 16-28. Factory shop, control, capital budgeting etc.
2. California-Illini Manufacturing Inc. (B): 29-38. Appling the theory of constraints
3. Wharton Manufacturing Co. (A): 39-42. Implementing TOC, drum-buffer-rope
4. Wharton Manufacturing Co. (B): 43-47. Accounting changes needed with TOC
Carr, L. P. (ed.) 1996. Cases From Management Accounting Practice Volume 9. Institute of Management Accountants. (4 cases).
Carr, L. P. (ed.) 1996. Cases From Management Accounting Practice Volume 9: Instructors Manual. Institute of Management Accountants. (4 cases).
Volume 9: Titles, Pages and Topics
1. Hickory Industries Inc.: 1-36. Performance measures, control, cost behavior
2. Glenfed Inc. (A): 37-54. Responsibility centers in financial services
3. Glenfed Inc. (B): 55-58. Transfer pricing
4. Tall Tree Hotel Casino: 59-65. Performance evaluation issues
Carr, L. P. (ed.) 1996. Cases From Management Accounting Practice Volumes 10 & 11. Institute of Management Accountants. (12 cases).
Carr, L. P. (ed.) 1996. Cases From Management Accounting Practice Volumes 10 & 11: Instructors Manual. Institute of Management Accountants. (12 cases).
Volumes 10-11: Titles, Pages and Topics
1. Johnson & Johnson Accounts Payable: 1-4. Reengineering a financial system
2. Kenco Engineering Corporation (A): 5-10. Backflush accounting
3. Kenco Engineering Corporation (B): 11-16. Bidding, control, constraining resource
4. Tempest Inc.: 17-22. Balanced scorecard
5. Standard Soap Corp.: 23-34. Traditional vs. ABC, product diversity
6. The Repertory Theatre of St. Louis: 35-48. Strategic budgeting
7. Southern Pulp Company: 49-56. Using XCELL+, continuous process
8. East River Manufacturing (A): 57-68. Investment in CIM, implications for accounting
9. East River Manufacturing (B): 69-70. ABC, computer integrated engineering
10. Dialysis Clinic Inc.: 71-90. Cost behavior in healthcare
11. Chalis Wines: 91-104. Traditional system vs. ABC, value chain
12. Union Pacific Railroad: 105-111. Cost of quality
Nanni, A. J. Jr., P. E. Juras and P. A. Dierks. (eds.) 1998. Cases From Management Accounting Practice Volumes 12 & 13. Institute of Management Accountants. (12 cases).
Nanni, A. J. Jr., P. E. Juras and P. A. Dierks. (ed.) 1998. Cases From Management Accounting Practice Volume 12 & 13: Instructors Manual. Institute of Management Accountants. (12 cases).
Volume 12: Titles, Pages and Topics
1. Precision Systems Inc.: 1-6. Total quality management
2. Target Costing: 7-20. Conflict between accounting & marketing
3. MosCo Inc.: 21-42. Activity based management, new technology
4. Brookwood Medical Center: 43-54. Fixed-fee reimbursements, cost system
5. Brookwood Medical Center (A): 55-60. Service dept cost allocations
6. Brookwood Medical Center (B): 61-72. Physician's view and cost efficient procedures
7. Brookwood Medical Center (C): 73-80. Ethical issues from placing limits on healthcare
Volume 13: Titles, Pages and Topics
1. The Boeing Company (A): 85-108. ABM and TQM
2. The Boeing Company (B): 109-124. Process based management, incentives
3. Cost Center Management at Air Command (A): 125-136. Cost system in Canada's Department of National Defense- Canadian Air Force
4. Cost Center Management at Air Command (B): 137-146. Performance evaluation, overhead rates and billing
5. Velky Potraviny - Prague: 147-158. Warehouse management, discount grocery
Juras, P. E. and P. A. Dierks. (eds.) 1998. Cases From Management Accounting Practice Volume 14. Institute of Management Accountants. (6 cases).
Juras, P. E. and P. A. Dierks. (eds.) 1998. Cases From Management Accounting Practice Volume 14: Instructors Manual. Institute of Management Accountants. (6 cases).
Volume 14: Titles, Pages and Topics
1. The Aristocrat Furniture Company: 1-14. Investment, divestiture, valuation, family business
2. Ciba Specialty Chemicals: 15-32. Economic value added (EVA)
3. Letsgo Travel Trailers: 33-38. Budgeting, performance measures
4. Using EVA at Outsource Inc.: 39-44. EVA and MVA
5. RVF Systems Inc. (A): 45-64. Performance scorecard. and RVF Systems Inc. (B): 65-72. Changes in the scorecard and strategy
6. Evaluating Product Line Performance: Wellesley Paint: 73-78. Balanced scorecard
2000. Cases From Management Accounting Practice Volume 15. Institute of Management Accountants. (6 cases).
2000. Cases From Management Accounting Practice Volume 15: Instructors Manual. Institute of Management Accountants.
Volume 15: Titles, Pages and Topics
1. Mercedes-Benz: All Activity Vehicle: 1-6. Strategy and target costing
2. Lucent Technologies: 7-16. Balanced scorecard implementation problems
3. Coors: 17-26. Balanced scorecard implementation and EVA
4. BG Bank: 27-50. Balanced scorecard
5. Using ABM in Medical Practice: 51-66. ABC implementation and ABC software
6. Columbo Frozen Yogurt: 67-70. ABC used for marketing support costs
2001. Cases From Management Accounting Practice Volume 16. Institute of Management Accountants. (10 cases).
2001. Cases From Management Accounting Practice Volume 16: Instructors Manual. Institute of Management Accountants.
Volume 16: Titles, Pages and Topics
1. Figure 8 Island Association: 15 pages. Cost allocation
2. China Huaneng Group: 15 pages. Performance evaluation and incentives
3. The Balanced Scorecard at COLA: 23 pages. Implementing the balanced scorecard
4. Balancing the Corporate Scorecard Interactive Simulation: 14 pages. Harvard Business School balanced scorecard supplement
5. Alternative Chargeback Systems for Shared Services at the Boeing Company: 13 pages. From simple billing to ABC
6. Conagra Grocery Products: 15 pages. Strategic changes
7. High Tech Incorporated: 24 pages. Strategic cost management, balanced scorecard
8. Using ABM in Medical Practice: 11 pages. Activity based management
9. Linking Accounting, Marketing and Production in an Experimental: 13 pages. Scheduling, work flow, inventory management, TOC
10. Escom: 17 pages. Productivity accounting
2002. Cases From Management Accounting Practice Volume 17. Institute of Management Accountants. (9 cases).
Volume 17: Titles and Topics
1. Bal Seal Engineering Cost management, ABC, TOC
2. Bill's Custom Planters Production & cash flow projections, pro forma statements, sensitivity analysis
3. Dublin Shirt Company. Customer profitability analysis
4. ECN.W ABC in a service company
5. Edesa Strategy and control issues
6. Kincaid Manufacturing Supply chain management
7. Osram.NA Life cycle costing
8. Pleasant Run Children's Home Non-profit financial condition
9. University Bottom Line Management control at a University
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