管理會計師協(xié)會教學案例（第2輯）

內容概要

　　《管理會計師協(xié)會教學案例（第2輯）（漢英雙語版）》是《管理會計師協(xié)會教學案例雜志》的案例研究合輯。管理會計師協(xié)會（ima）出版這些案例研究的翻譯版本，其目的是在全球范圍內提升管理會計課程的教學質量，從而促進管理會計職業(yè)的發(fā)展進程。　　采用案例研究教學方法，學員需要分析和討論現(xiàn)實生活中的實例，這些實例涉及有關組織所面臨的決策、癥結及問題等事項。案例研究教學方法與傳統(tǒng)的教學方法完全不同，在傳統(tǒng)課堂上，學員參與分析和討論的機會少之又少，而案例研究教學方法則要求學員積極參與課堂討論。

作者簡介

作者：（美國）瑞夫·勞森（Raef Lawson） 譯者：楊繼良

書籍目錄

成本習性與成本管理
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 在快速時裝業(yè)中與Zara公司競爭
 Newpon Home：多渠道推銷和存貨管理
 Agile機械集團公司——租賃業(yè)務分析
成本計算方法
 Kenco工程公司：戰(zhàn)略驅動的成本計算和精益管理
平衡記分卡
 佩蘇蒂鞋業(yè)公司(calpe sa)
編制計劃與預算
 Luxor化妝品公司
 Bu 面包廠：編制和運用全面預算
業(yè)績考核與報酬
 耐普羅公司
 TallTree2酒店
公司治理與職業(yè)道德
 山丘學院挪用公款案
 理查德·布朗帶來的轉機與敗落：EDS 1999—2003
可持續(xù)發(fā)展
 海沃氏公司：建立三重底線
企業(yè)評估
 Frosty鞋業(yè)公司：企業(yè)評估

章節(jié)摘錄

版權頁：   插圖：   You have just made a big career move. After graduation you spent several years with a large consulting firm and you were happy with the progression of your career. But a satisfied client recommended you to Phii Luxton, the founder and. still principal stockholder of Luxor Cosmetics. Mr. Luxton invited you to lunch and explained that Luxor was in trouble. " The company's sales are declining and its cash flow seems to be negative-even though the firm is still profitable. I need some new blood to help turn the company around. I confess I am somewhat hesitant to turn to an accountant. Accountants have a reputation for being very narrowly focused. But the friend who recommended you assures me that you are different. " You immediately recognized that Luxor presented a tremendous opportunity.It would give you experience with a wider range of business issues than those to which you are accustomed. Further, if you are successful in helping to turn the company around, that success may open up additional career opportunities. You were also encouraged by the sense that you and the founder of Luxor would have an excellent working relationship. Several days after your lunch meeting you called Mr. Luxton and expressed an eagerness to work with the firm. Mr. Luxton was delighted. A week later he informed you that the chief financial officer (CFO) at Luxor had retired. He offered you the position and you accepted. On your first day at Luxor, Mr. Luxton made a surprise visit to your office (he no longer maintained an office at the firm). He explained there was a matter needing quick attention. "Unfortunately, our prior CFO was not doing any forward planning.The firm needed to borrow $ 2. 2 million in 2009. This came as a surprise to the board of directors. The company had to scramble to get the funds. We also had no advance warning that the cash balance in 2010 would fall so low. Our cash needs are highly seasonal, so we strive to have at least $ 7.0 million at the end of each year. When we recently approached the bank for an additional loan, the loan officer indicated a reluctance to extend us further credit. Thus we quickly need a budget that can be brought to the bank to justify a new loan. " Mr. Luxton then gave you a brief history of the firm. He started the firm after he developed a material that was easily colored and that produced a thick, creamy lipstick. Heavy makeup was the fashion at the time and the lipstick quickly became a market success. The firm then developed a line of matching nail polishes and added several skin creams to round out the company's offerings. The products were an "instant market success," but that success created its own problems. "In those early years I devoted almost all of my time to issues involving the building of the necessary production facilities and the hiring of staff. My personal financial resources were soon exhausted and the lack of funds limited the firm's growth. So I also devoted a lot of my time to finding capital. Finally, after five years, I was able to sell a 40% stake in the company through a public offering. That raised sufficient funds to pay off the debt I had incurred, and it adequately funded the finn's growth. In just a few years the firm was very profitable and we were able to declare generous dividends. The firm's stock price soared. All of the major investors and most of our key managerial staff became quite wealthy. " Mr. Luxton went on to say that the 1990s was a time of stable but slowing growth. The firm continued to be very profitable through the first half of the decade. He noted that during its first 25 years the firm sold its products primarily through upscale department stores and neighborhood beauty shops. It was easy for the firm to consistently maintain margins of 100% over its variable manufacturing cost. But the turn of the century saw a decline in independent neighborhood beauty shops and sales to that market sector declined precipitously. Sales to upscale department stores were also slowing.

編輯推薦

《管理會計師協(xié)會教學案例(第2輯)(漢英雙語版)》指出案例研究將要告訴學員管理決策伴有模糊性和復雜性。案例研究還能使學員獲得管理工作的整體視野，因為作出管理決策往往需要把各種理論和概念綜合起來，而這些理論和概念又來源于營銷和制造等不同的職能領域。

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