IMA Case Studies: Volume 15 (2000) Cases From Management Accounting Practice, IMA, Montvale, NJ

Go to text of Volume 15

Vol.	Case Title (Authors)	Pages	Case Brief Description
15-1	Mercedes-Benz: All Activity Vehicle (AAV)	1-6	Examines Mercedes-Benz's strategic response to changing competitive conditions. Provides an illustrative example of target costing by constructing a target cost index from qualitative survey information.
15-2	Lucent Technologies: Shared Financial Services Balanced Scorecard Implementation	7-16	Critical assessment of Balanced Scorecard implementation within a financial services setting. Introduces students to implementation problems such as a lack of senior management support and failure to establish clear linkage between strategy and organizational goals.
15-3	The Coors Case: Balanced Scorecard	17 - 26	Relates implementation of the Balanced Scorecard at Coors. Requires students to develop answers to frequently asked questions raised by employees during implementation. An abbreviated EVA analysis is incorporated in the case.
15-4	BG Bank: Creating a Performance-Driven Culture	27 - 50	Describes the turnaround of a Danish retail bank facing an increasingly competitive market. Target audience is MBA/executive students. Provides an instrument for open-ended discussion of employing Balanced Scorecard measurements in attempting to resolve management's dilemma.
15-5	Using Activity-Based Management in a Medical Practice: Part 1 - Building the ABC Model	51 - 66	Step-by-step implementation of an Activity-Based Costing (ABC) model in a cardiac & thoracic surgery medical practice. Students are guided through the initial steps, then use an ABC software package to complete the model.
15-6	Colombo Frozen Yogurt: Activity-Based Costing Applied to Marketing Costs	67 - 70	Examines distribution and marketing changes implemented by General Mills after their acquisition of Colombo Frozen Yogurt. Applies ABC to allocation of marketing support costs.