Cases for Management Decision Making

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Cases for Management Decision Making
CA-1

suggested uses of cases
Case
CASE 1
Greetings Inc.: Job Order Costing
CASE 2
Greetings Inc.: Activity-Based Costing
CASE 3
Greetings Inc.: Transfer Pricing Issues
CASE 4
Greetings Inc.: Capital Budgeting
CASE 5
Auburn Circular Club Pro Rodeo Roundup
CASE 6
Sweats Galore
CASE 7
Armstrong Helmet Company
Overview
This case is the first in a series of four cases that presents a business situation in which a traditional retailer decides to employ Internet technology to expand its sales opportunities. It requires the student to employ traditional job order cost- ing techniques and then requests an evaluation of the resulting product costs. (Related to Chapter 2, Job Order Costing.)
This case focuses on decision-making benefits of activity-based costing relative to the traditional approach. It also offers an opportunity to discuss the cost/ benefit trade-off between simple ABC systems versus refined systems, and the potential benefit of using capacity rather than expected sales when allocating fixed overhead costs. (Related to Chapter 4, Activity-Based Costing.)
This case illustrates the importance of proper transfer pricing for decision making as well as performance evaluation. The student is required to evaluate profitability using two different transfer pricing approaches and comment on the terms of the proposed transfer pricing agreement. (Related to Chapter 8, Pricing.)
This case is set in an environment in which the company is searching for new op- portunities for growth. It requires evaluation of a proposal based on initial esti- mates as well as sensitivity analysis. It also requires evaluation of the underlying assumptions used in the analysis. (Related to Chapter 12, Planning for Capital Investments.)
This comprehensive case is designed to be used as a capstone activity at the end of the course. It deals with a not-for-profit service company. The case involves many managerial accounting

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