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Book Cover
Author Peacock, Eileen, author

Title Alternative costing methods : Precision Paint Shop’s dilemma / Eileen Peacock, Paul Juras
Published London : SAGE Publications Ltd, 2017
Online access available from:
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Description 1 online resource : illustrations
Series SAGE Knowledge. Cases
SAGE Knowledge. Cases
Summary In this case students are presented an opportunity to identify the various roles a costing system can play in supporting strategic management decisions. The setting is a privately held custom coater of automotive components to original equipment manufacturers (OEMs). Historically the company took just about all the work it was offered and management was using a form of standard costing to evaluate product profitability. Demand was increasing but along with the increase in volume came a decrease in profits and management could not understand why. There had been a recent switch to an ABC system to better understand the costs associated with painting the various products, but now management is unsure if this system is providing the information they need for effective decision making. Throughput costing based on Theory of Constraints (TOC) and Resource Consumption Accounting (RCA) have now been offered as alternatives for supporting strategic decision making and the students are asked to help management make a decision about their costing system
Notes Originally Published InPeacock, E., & Juras, P. (2010). Alternative costing methods: Precision Paint Shop’s dilemma. IMA Education Case Journal, 3(3), Article 3
Bibliography Includes bibliographical references and index
Notes Description based on XML content
Subject Precision Paint Shop -- Case studies
Strategic planning -- Case studies
Cost accounting -- Case studies
Cost accounting.
Strategic planning.
Genre/Form Case studies.
Form Electronic book
Author Juras, Paul E., author
ISBN 9781526427939