ARTÍCULO
TITULO

A Managerial Accounting Case Utilizing Optimization And Simulation

Louise Miller    

Resumen

This paper describes a unique management accounting case appropriate for use in introductory or upper level managerial accounting courses. Monte Carlo Simulation and Microsofts Excels Solver add-in are used to assist in managerial accounting decisions relating to factors influencing the profitability of a small manufacturing operation. Simulation and optimization spreadsheets illustrate the analysis of financial risk and uncertainties in factors affecting future profits that can provide useful information for decision-makers.

 Artículos similares

       
 
Petronela Vultur     Pág. 134 - 142

 
Diana Nurindrasari,Iwan Triyuwono,Aji Dedi Mulawarman     Pág. 229 - 240
This study aims to reconstruct the basis and perspective on the balanced scorecard. The basic assumptions and perspectives in the balanced scorecard only prioritize material aspects. Yet,  the reality of a performance is also influenced by non-mater... ver más

 
Andrew D. Schiff, Mark T. Warren    
Based on actual events, this case is concerned with the practical and managerial challenges associated with analyzing, designing and implementing a Business Intelligence (BI) / Corporate Performance Management (CPM)information technology solution in a la... ver más

 
Suba Ranjini Nadaraja,Mazlina Mustapha     Pág. 373 - 378
The goals of ethics education include the fostering of awareness about ethical components in managerial decision making and assist the students to apply ethical analysis to daily business activities. It is claimed that the inclusion of ethics in accounti... ver más

 
Wanda K. Causseaux, A. Bruce Caster    
Students frequently have difficulty systematically analyzing ethical situations.  They tend to respond to situations by indicating that a particular action is ?just not right.?  This case uses the IMA Statement of Ethical Professional Practice ... ver más