IMA Case Studies: Volume 16 (2001) Cases From Management Accounting Practice, IMA, Montvale, NJ

Go to text of Volume 16

Vol.	Case Title (Authors)	Pages	Case Brief Description
16-1	Figure 8 Island Homeowners' Association (Rockness, Rockness, Earney, and Mayew)	15	Examines cost allocation alternatives among property-owners for needed beach restoration project. Puts a cost-allocation problem in a real-world setting.
16-2	China Huaneng Group (Lin and Merchant)	15	Describes the efforts of one of China's 100 key state-owned enterprises' reforms on its subsidiary company control, performance evaluation and incentive systems, China Huaneng (power-generation) Group.
16-3	The Balanced Scorecard at COLA (White and Tuncbilek)	23	Open-ended and unstructured case that examines implementing the balanced scorecard at the Commission on Office Laboratory Accreditation (COLA), a physician-directed organization promoting excellence in laboratory medicine and patient care.
16-4	Balancing the Corporate Scorecard Interactive Simulation(Donelan and O'Keefe)	14	Used to supplement the Harvard Business School Publishing interactive simulation Balancing the Corporate Scorecard 2.0. Provides detailed application instructions for classroom use.
16-5	Alternative Chargeback Systems for Shared Services at the Boeing Company (Ortega)	13	Illustrates a simple billing system to charge the costs of shared services back to users. An activity-based system is then introduced to more accurately reflect the actual consumption of services.
16-6	Conagra Grocery Products (Ong)	15	Students examine the allocation and control implications of strategic changes to the firm's marketing plan. This largely unstructured and open-ended case provides students an opportunity to discuss multiple facets of implementing a strategic change in a setting within which they are familiar (retail grocery products).
16-7	High Tech (H-T) Incorporated (Prather-Kinsey)	24	Strategic cost management implementation requiring students to develop a balanced scorecard, cost allocation methods, cost drivers, and standard costs for a multinational corporation. The case is writing intensive and designed to be completed over an entire semester.
16-8	Using Activity-Based Management in a Medical Practice (Siegel, Kacicuba, Mangold)	11	Activity-Based Costing/Management for decision making within the context of a Thoracic Surgery Medical Group. (Non-manufacturing example of ABC/M)
16-9	Linking Accounting, Marketing, and Production in an Experimental (Spoede, Cooper, and Holt)	13	A simple classroom exercise enabling students to experience scheduling, work flow, and inventory management problems. A second scenario introduces a solution based upon the Theory of Constraints.
16-10	Escom (Uliana and Cooper)	17	Productivity accounting at South Africa's largest electric utility.