管理会计师协会教学案例（第2辑）电子书籍txtpdf网盘下载网站

内容概要

　　《管理会计师协会教学案例（第2辑）（汉英双语版）》是《管理会计师协会教学案例杂志》的案例研究合辑。管理会计师协会（ima）出版这些案例研究的翻译版本，其目的是在全球范围内提升管理会计课程的教学质量，从而促进管理会计职业的发展进程。　　采用案例研究教学方法，学员需要分析和讨论现实生活中的实例，这些实例涉及有关组织所面临的决策、症结及问题等事项。案例研究教学方法与传统的教学方法完全不同，在传统课堂上，学员参与分析和讨论的机会少之又少，而案例研究教学方法则要求学员积极参与课堂讨论。

作者简介

作者：（美国）瑞夫·劳森（Raef Lawson） 译者：杨继良

书籍目录

成本习性与成本管理
创建一个精益企业：以黎巴嫩垫圈公司为例
在快速时装业中与Zara公司竞争
Newpon Home：多渠道推销和存货管理
Agile机械集团公司——租赁业务分析
成本计算方法
Kenco工程公司：战略驱动的成本计算和精益管理
平衡记分卡
佩苏蒂鞋业公司(calpe sa)
编制计划与预算
Luxor化妆品公司
Bu 面包厂：编制和运用全面预算
业绩考核与报酬
耐普罗公司
TallTree2酒店
公司治理与职业道德
山丘学院挪用公款案
理查德·布朗带来的转机与败落：EDS 1999—2003
可持续发展
海沃氏公司：建立三重底线
企业评估
Frty鞋业公司：企业评估

章节摘录

版权页： 插图： 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 remended you to Phii Luxton, the founder and* still principal stockholder of Luxor Cmetics* Mr* Luxton invited you to lunch and explained that Luxor was in trouble* " The panys 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 pany around* I confess I am somewhat hesitant to turn to an aountant* Aountants have a reputation for being very narrowly focused* But the friend who remended 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 the to which you are austomed* Further, if you are suessful in helping to turn the pany around, that suess 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offered you the pition and you aepted* On your first day at Luxor, Mr* Luxton made a surprise visit to your office (he no longer maintained an office at the firm)* He explained there was a matter needing quick attention* "Unfortunately, our prior CFO was not doing any forward planning*The firm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 pany 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 eh year* When we recently approhed 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 suess* The firm then developed a line of matching nail polishes and added several skin creams to round out the panys offerings* The products were an "instant market suess," but that suess created its own problems* "In the early years I devoted almt all of my time to issues involving the building of the necessary production filities and the hiring of staff* My personal financial resources were soon exhausted and the lk of funds limited the firms 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 pany through a public offering* That raised sufficient funds to pay off the debt I had incurred, and it adequately funded the finns growth* In just a few years the firm was very profitable and we were able to declare generous dividends* The firms stock price soared* All of the major investors and mt 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 manufturing ct* 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*

编辑推荐

《管理会计师协会教学案例(第2辑)(汉英双语版)》指出案例研究将要告诉学员管理决策伴有模糊性和复杂性。案例研究还能使学员获得管理工作的整体视野，因为作出管理决策往往需要把各种理论和概念综合起来，而这些理论和概念又来源于营销和制造等不同的职能领域。

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