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How Can I Jump, When I Have No Place to Stand? Accounting to Meet the Needs of a Changing Market (Case Notes) (Case Study)

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eBook details

  • Title: How Can I Jump, When I Have No Place to Stand? Accounting to Meet the Needs of a Changing Market (Case Notes) (Case Study)
  • Author : Journal of the International Academy for Case Studies
  • Release Date : January 01, 2007
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 294 KB

Description

CASE DESCRIPTION This case, based on the Fleming-Mason Energy electric cooperative, is the result of the personal experience and commitment of Mr. David E. Smart who at the time of the case was employed with Fleming-Mason Energy as Engineering Superintendent. The case is set when the company must examine the costs of providing "unbundled" individual services due to competition brought about by deregulation. It leads the student to examine the activities necessary to provide the services offered by the company and possible Activity Based Cost pools into which the costs of these activities might be grouped. It also asks the student to consider the competitive impact of deregulation and formulate an analysis of the strengths and weaknesses of the company to assess the possibility that the company will not be able to provide all its current services at a competitive cost once consumers are able to pick and choose service providers. The case is appropriate for students at any level who have completed an introduction to Activity Based Costing. Students with a deeper knowledge of costing will be able to do a more in-depth analysis. The case can be covered in a single fifty-minute class for use in an undergraduate class, or it may be analyzed in enough detail to occupy twice that time in an advanced management accounting or masters level class. The solution should take no more than ninety minutes of outside preparation by the student.


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