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ARTÍCULO
TITULO

Theory Into Practice: Applying Managerial Accounting Tools To Solve A Real-World Dilemma

Frederick C. Teufel Jr.    

Resumen

Many high school and college graduates that have excelled in their sport at either or both levels are not able to maintain their edge once they finish matriculating and/or enter the work force. The demands on their time coupled with the gradual deterioration of their fitness and athleticism that comes along with life beyond the academic setting reduces them to weekend warrior status. But the desire to be part of a winning team and pushing the limits of competition do not end there.  In fact, many former athletes volunteer to take on leadership roles off the field that are connected to the sport that they excelled at in school. To some, those roles can be no more than administrative functions that fail to scratch the competitive itch of the former athlete. Eric Miller, an accomplished college soccer player and recent business school graduate had a different idea when he volunteered to take on the team manager role of a local youth sports team. Eric looked at this as an opportunity to apply what he learned in his business classes about strategy development and managerial accounting. Eric started his analysis by looking at the team?s financial situation. Eric then framed out what he believed to be the areas that he needed to address and is seeking your assistance in helping with his analysis so that he can meet his goal of creating the most value for his team.

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