IMA Case Studies: Volume 6 (1992) Cases From Management Accounting Practice, IMA, Montvale, NJ

Vol.	Case Title (Authors)	Pages	Case Brief Description
1-Jun	Centerior Energy Corporation (A)	1-6	Explores issues related to management control and cost management and the need for a new accounting system after two electric utilities merged, and created a holding company (Centerior). The benefits and costs of using ABC are discussed in general terms.
2-Jun	Centerior Energy Corporation (B)	7-10	Examines the problems and concerns of accounting personnel in implementing a new financial and management information system for the new corporate entity (Centerior) and its operating companies.
3-Jun	BP America	11-16	Examines responsibility accounting issues during a period between centralized control of staff functions and their decentralization to operating companies. Decentralization leads to a need for performance evaluation measures.
4-Jun	The Superior Valve Division	17-21	Explores contribution margin analysis and its relevance in decision-making.