Lipman
Case Studies in Accounting For MBAs:
Computer-Assisted Instruction
G. Russell Barber, Jr.
Mercer University
The case method of instruction offers a unique opportunity to develop sound business judgment, but certain cases are conceptually difficult, particularly time-consuming and tedious for students to prepare. As a result, effective and efficient classroom discussion is impeded. I teach an MBA managerial accounting course using the case method. Some cases are adaptable to the use of spreadsheet models. The learning objectives of the use of these models are to: (1) enhance the effectiveness and reduce the amount of student preparation time; (2) enhance the effectiveness of classroom learning time by clarifying conceptually difficult points during preparation; (3) reduce tedious and repetitive calculation time;
(4) provide supplemental information; and (5) increase interest levels by using the spreadsheet as a learning tool during classroom discussion. I will describe the computer assisted approaches I use with two example cases. The complete Lotus or Excel computer models can be downloaded by the reader from the web at http://www.mercer.edu/ssbe/faculty/barber/models.exe. Lipman Bottle Company
The Lipman Bottle Company case (Harvard Business School
181-076) illustrates the use of full cost information to set printing prices. The company is a distributor which also prints labels on bottles. The case provides a 10-month income statement, showing variable cost per machine hour and per 1,000 passes (or separations), and fixed cost. A schedule showing shipping and scrap costs is given.
Difficult to understand information is provided about printing operating time and how setup time and cost might be figured.
Students are instructed to calculate variable cost per 1,000 bottles, and a suggested price list, with a 30% margin on sales, for printing of 24 alternatives of bottle sizes, order sizes, and one- and two-separation combinations
Computer-Assisted Instruction
G. Russell Barber, Jr.
Mercer University
The case method of instruction offers a unique opportunity to develop sound business judgment, but certain cases are conceptually difficult, particularly time-consuming and tedious for students to prepare. As a result, effective and efficient classroom discussion is impeded. I teach an MBA managerial accounting course using the case method. Some cases are adaptable to the use of spreadsheet models. The learning objectives of the use of these models are to: (1) enhance the effectiveness and reduce the amount of student preparation time; (2) enhance the effectiveness of classroom learning time by clarifying conceptually difficult points during preparation; (3) reduce tedious and repetitive calculation time;
(4) provide supplemental information; and (5) increase interest levels by using the spreadsheet as a learning tool during classroom discussion. I will describe the computer assisted approaches I use with two example cases. The complete Lotus or Excel computer models can be downloaded by the reader from the web at http://www.mercer.edu/ssbe/faculty/barber/models.exe. Lipman Bottle Company
The Lipman Bottle Company case (Harvard Business School
181-076) illustrates the use of full cost information to set printing prices. The company is a distributor which also prints labels on bottles. The case provides a 10-month income statement, showing variable cost per machine hour and per 1,000 passes (or separations), and fixed cost. A schedule showing shipping and scrap costs is given.
Difficult to understand information is provided about printing operating time and how setup time and cost might be figured.
Students are instructed to calculate variable cost per 1,000 bottles, and a suggested price list, with a 30% margin on sales, for printing of 24 alternatives of bottle sizes, order sizes, and one- and two-separation combinations
References: Birch Paper Company. Copyright 8 by the President and Fellows of Harvard College. Harvard Business School case 158-001. Boston, Mass: Harvard Business School Publishing Corp. Lipman Bottle Company. Copyright 8 by the President and Fellows of Harvard College. Harvard Business School case 181-076. Boston, Mass: Harvard Business School Publishing Corp. fn: c:dataComputAssistCaseInComputerCaseInst7