Study Guide: Strategic Management Accounting
STRATEGIC MANAGEMENT ACCOUNTING
STUDY GUIDE
4.1
Case Study Part 1: Renewable energy product lines
Case Study Part 2: Using the conventional ABC approach to assign indirect manufacturing costs
Case Study Part 3: Using the TDABC approach to assign indirect manufacturing costs
Case Study Part 4: Identifying the target cost per unit
Case Study Part 5: Reassessing the allocation of indirect manufacturing costs for the Solarheat 1
Case Study Part 6: BPM and the Solarheat 1 manufacturing facility
Case Study Part 7: Activity value analysis of the HPD’s value chain
Case Study Part 8: Impact of a total quality improvement initiative
Case Study Part 9: Deciding whether to outsource distribution
Case Study Part 10: Evaluating supplier-related costs
Case Study Part 11: Life cycle costs of redesigning the product
Case Study Part 12: Assessing the profitability of different customer segments
Case Study Part 13: Customer profitability at the individual customer level
4.3
Module 4
Techniques for creating and managing value
PETER ROBINSON
Contents
4.4
4.11
4.15
4.16
4.18
4.19
4.24
4.27
4.28
4.31
4.33
4.37
STRATEGIC MANAGEMENT ACCOUNTING
STUDY GUIDE
4.3
Case Study Part 1: Renewable energy product lines
Currently, the household products division (HPD) of Haphazard Ltd manufactures an extensive range of consumer products and its major customers are Australasian electrical appliance retailers. Following recent consolidation among Australasian small electrical appliance manufacturers, the HPD has slipped to third place with the two leading manufacturers accounting for the majority of sales in many product categories. For some products, the combined market share of the HPD’s largest rivals now account for over 85 per cent of product line sales. Haphazard Ltd, the HPD’s parent, has directed its division to investigate alternative manufacturing opportunities with a view to these providing the
STUDY GUIDE
4.1
Case Study Part 1: Renewable energy product lines
Case Study Part 2: Using the conventional ABC approach to assign indirect manufacturing costs
Case Study Part 3: Using the TDABC approach to assign indirect manufacturing costs
Case Study Part 4: Identifying the target cost per unit
Case Study Part 5: Reassessing the allocation of indirect manufacturing costs for the Solarheat 1
Case Study Part 6: BPM and the Solarheat 1 manufacturing facility
Case Study Part 7: Activity value analysis of the HPD’s value chain
Case Study Part 8: Impact of a total quality improvement initiative
Case Study Part 9: Deciding whether to outsource distribution
Case Study Part 10: Evaluating supplier-related costs
Case Study Part 11: Life cycle costs of redesigning the product
Case Study Part 12: Assessing the profitability of different customer segments
Case Study Part 13: Customer profitability at the individual customer level
4.3
Module 4
Techniques for creating and managing value
PETER ROBINSON
Contents
4.4
4.11
4.15
4.16
4.18
4.19
4.24
4.27
4.28
4.31
4.33
4.37
STRATEGIC MANAGEMENT ACCOUNTING
STUDY GUIDE
4.3
Case Study Part 1: Renewable energy product lines
Currently, the household products division (HPD) of Haphazard Ltd manufactures an extensive range of consumer products and its major customers are Australasian electrical appliance retailers. Following recent consolidation among Australasian small electrical appliance manufacturers, the HPD has slipped to third place with the two leading manufacturers accounting for the majority of sales in many product categories. For some products, the combined market share of the HPD’s largest rivals now account for over 85 per cent of product line sales. Haphazard Ltd, the HPD’s parent, has directed its division to investigate alternative manufacturing opportunities with a view to these providing the