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Ann Arbor Railroad Company: A case study

Author

Listed:
  • Petacchi, Paolo
  • Potepa, James

Abstract

The case uses a semi-fictional railroad company to introduce you to some of the most relevant topics in managerial accounting in a brief, yet effective, way. The first part explains where costs come from and how they should be measured and allocated. The second part introduces the idea of using the cost data for decision-making purposes. Specifically, the case explores how to make a special-order decision and a price decision that include non-quantitative factors. The third part delves into the problems that organizations face in designing and using cost measurement systems. Overall, this case will teach you how to map resources into services/products, how to build different cost configurations for different purposes, and how to link accounting measurements to the organizational structure.

Suggested Citation

  • Petacchi, Paolo & Potepa, James, 2022. "Ann Arbor Railroad Company: A case study," Journal of Accounting Education, Elsevier, vol. 59(C).
    • Handle: RePEc:eee:joaced:v:59:y:2022:i:c:s0748575122000148
    DOI: 10.1016/j.jaccedu.2022.100780
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    References listed on IDEAS

    as
    1. Braun, Karen W., 2013. "Custom fabric ventures: An instructional resource in job costing for the introductory managerial accounting course," Journal of Accounting Education, Elsevier, vol. 31(4), pages 400-429.
    2. Zahller, Kimberly A., 2017. "Truffle in paradise: Job costing for a small business," Journal of Accounting Education, Elsevier, vol. 40(C), pages 32-42.
    Full references (including those not matched with items on IDEAS)

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