Ann Arbor Railroad Company: A case study

Paolo Petacchi and James Potepa

Journal of Accounting Education, 2022, vol. 59, issue C

Abstract: The case uses a semi-fictional railroad company to introduce you to some of the most relevant topics in managerial accounting in a brief, yet effective, way. The first part explains where costs come from and how they should be measured and allocated. The second part introduces the idea of using the cost data for decision-making purposes. Specifically, the case explores how to make a special-order decision and a price decision that include non-quantitative factors. The third part delves into the problems that organizations face in designing and using cost measurement systems. Overall, this case will teach you how to map resources into services/products, how to build different cost configurations for different purposes, and how to link accounting measurements to the organizational structure.

Keywords: Cost behavior; Cost allocation; Decision making; Control system (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:59:y:2022:i:c:s0748575122000148

DOI: 10.1016/j.jaccedu.2022.100780

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