管理会计师协会教学案例（第2辑）

出版时间：2012-5  出版社：经济科学出版社  作者：瑞夫·劳森  页数：353  

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
 Frosty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 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 Luxton made a surprise visit to your office (he no longer maintained an office at the firm).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.

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。

用户评论 (总计10条)

•   美国的案例教学全球有名，本书有管理会计最发达的国家的美国注册管理会计师协会编写案例自然是经典案例，而且该书是汉英双语教材，即可以学管理会计，又能学习专业英语。
•   案例数据详实有代表性，结合教材有很强的实用性，同时中英文双语呈现，对于提高专业术语也有帮助。
•   published by CMA, good for preparing test. buy it, use it, and pass the exam.
•   书收到了。还没看，应该不错。
•   非常适合精度
•   真心感觉在当当购物不错，比在书店划算多了
•   我拿到的书书皮竟然是皱的，翻开里面也感觉特别的旧，要不是只是一本书懒得退了。虽然我只买了一本，是个小客户，但是卖家对于自己产品的质量都无法好好的保证，这是很不负责任的表现。而且更夸张的是，我买的时候是要求发票的，可是到现在我的发票还没有收到，我和另外一本书是同时下订单的，可是这一家到货的时间足足少了2天。同样都是卖书的，为啥这么不同呢。希望老板好好研读一下自己卖的书，里面的案例告诉你怎么做生意。
•   缺少了分析问题的部分，离想象有些差距。
•   书的质量不错，就是慢了点。
•   专业书籍，有用，案例很实用