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Accounting Cases

Created By: Rhonda Contreras | Last Updated: Mar 26, 2020

(Contains 6 resources)

  • Cover of Cost Accounting Approaches: The Lean Success
    SAGE Business Cases SAGE Business Cases

    Cost Accounting Approaches: The Lean Success

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    Content Type: cases

    Publisher: SAGE Publications: SAGE Business Cases Originals (2017)

    Using the performance of Toyota during and after the economic crisis versus that of the “Big Three” US auto manufacturers, this case study presents the operational aspects and accounting tools underlying how a company adopts a cost accounting method. Toyota operates from a lean production system that is compared with and contrasted against the traditional production systems of US auto manufacturers. The case provides an overview of approaches to cost accounting: traditional, activity-based costing and lean, while introducing lean accounting tools to demonstrate their impact on performance analysis and decision making. By examining the analysis tools in traditional systems, such as the gross profit percentage and variance analysis, the case raises concerns about how such tools could be misleading. Lean accounting tools unveil significant hidden costs, which have a strong impact on performance analysis and decision-making.

  • Cover of Luxor Cosmetics
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    Luxor Cosmetics

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    Content Type: cases

    Publisher: Institute of Management Accountants (2009)

    Luxor Cosmetics can be used as a simple budgeting case, but our primary goal in writing it was to unobtrusively raise an ethics problem. Students are directed to prepare a set of budgets to be used to help secure a bank loan. After alternative budgets have been prepared students are asked to identify issues needing managerial attention. This gives students the opportunity to act as management accountants by suggesting some alternative strategies for action.

  • Cover of Excel(lence) With Interest
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    Excel(lence) With Interest

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    Content Type: cases

    Publisher: Kellogg School of Management (2018)

    James, a financial advisor at Bank Private, is advising a high net worth client with $1 million to invest. Bank Private can offer an investment that returns a fixed rate of 5.5% (compounded annually) for twenty years. James needs to prepare financial projections for the client that include annual interest and annual taxes as well as total interest and total taxes.

  • Cover of Case Study—Sunrise Country Club: Where Do We Stand Financially?
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    Case Study—Sunrise Country Club: Where Do We Stand Financially?

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    Content Type: cases

    Publisher: International CHRIE (2015)

    Dennis Gonzales, a controller in Sunrise Country Club in Florida, is getting ready to present to the Board of Directors the financial ratios for his private club together with some other financial information. A current case presents real accounting and financial data obtained from one of the country clubs in Florida. The purpose of this case is to enhance selected topics that are usually discussed in accounting and finance college level courses. Furthermore, it presents ratios that are very industry specific. This case may be suitable for undergraduate and graduate hospitality management students and undergraduate and graduate business students.

  • Cover of A Reporting Dilemma: Hiring Freeze Headcount
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    A Reporting Dilemma: Hiring Freeze Headcount

    By:, &

    Content Type: cases

    Publisher: Institute of Management Accountants (2019)

    The case centres on a fictional company named Big Electronics Company International (BECI), which set up a manufacturing facility in Penang, Singapore in order to enjoy low labour cost and favourable tax treatment. However, during the recession of 2013, the CEO of BECI ordered a pay freeze in order to reduce labour costs during tough financial times. The manager of the Penang facility, Sam, is under pressure to continue hiring in Malaysia to ensure that BECI reap the financial benefits of doing business in Malaysia. Sam must decide if he should disguise the number of employees in Penang in order to hire more workers without letting the CEO know.

  • Cover of The Finances of Starting, Operating, and Growing a Small Business
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    The Finances of Starting, Operating, and Growing a Small Business

    By: &

    Content Type: cases

    Publisher: SAGE Publications: SAGE Business Cases Originals (2020)

    Aspiring entrepreneurs Bill and Fiona Russell have always had a passion for homebrewing on a small scale. After recent work changes, Bill started researching opening a small brewery, and through an attorney, Bill and Fiona organized Rusty Bucket Brewing Co. LLC. While still in the development stage, they are dedicated to seeing this venture through and need help with all finance-related calculations and assessments that a startup business should understand. Using Microsoft® Excel®, this case guides undergraduate students through the finances of starting, operating, and growing a small business venture.

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