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- Title
Metalworks Company.
- Authors
Wisner, Priscilla S.; Roth, Harold P.
- Abstract
The purpose of this case is to help students learn and apply two tools that are useful in cost management: activity-based costing and process mapping. The case may be used after students have had an introduction to activity-based costing (ABC) and process mapping concepts. The case materials consist of a description of Metalworks Company's operating processes and a set of financial data. There are two components to the case. The first is a discussion of weaknesses in the present cost system and potential ABC applications in the company. This discussion component is designed to help students identify potential ABC applications without having to "crunch numbers." The second component is the construction of a process map that reflects the operational processes. The process-mapping exercise helps the students to identify sequences of activities in the company to better understand how activities relate to costs.
- Subjects
BUSINESS education; ACCOUNTING education; BUSINESS students; COST accounting; COST estimates; METALWORKS (Company); PRODUCT costing; ACTIVITY-based costing; BUSINESS enterprises
- Publication
Issues in Accounting Education, 1998, Vol 13, Issue 4, p1043
- ISSN
0739-3172
- Publication type
Article