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Management Accounting Case Study Carryall Company

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Management Accounting Case Book

Management Accounting Case Book:

Cases from the IMA Educational Case Journal


Business theories come to life in case studies. And in Management Accounting Case Book: Cases from the IMA Educational Case Journal (MACB), IMA editors hand-pick the best and most illustrative cases for their accurate grasp on the current business environment.

Perfect for the classroom or in corporate training, MACB is ideal for academic professors and professionals looking to advance the education of management accounting. The book, a rigorously reviewed compilation of high-quality case studies from the IMA Educational Case Journal, can be used as a supplemental or stand-alone text. Richly detailed, the resource is accessible and adaptable for various audiences. In addition, the companion Teaching Notes (*), which are available upon request in electronic format for no additional charge, provide insights into case approaches that go beyond a simple “correct answer.”

As an instructional resource that sheds light on the pressing issues of the business landscape, MACB paves the way in teaching and upholding the management accounting profession.
The book is organized into five main sections:

  • Strategic cost management (including product and service costing, cost allocation, and strategy implementation);
  • Planning and decision making (including cost estimation, CVP analysis, budgeting, decision making, capital investments, target costing, and TOC);
  • Operations, process management, and innovation (including flexible budgeting, standard costs, variance analysis, non-financial performance indicators, quality control, lean, and innovation governance);
  • Risk management and internal controls (including sustainability, performance evaluation and indicators, responsibility centers, balanced scorecard, transfer pricing, compensation, and incentives); and
  • Business leadership and ethics (including the role of the management accountant, ethical situations, IMA guidelines, whistleblowing, organizational culture, and employee engagement).

*Teaching Notes are available to academics and practitioners only.


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Article | JAMA, the Journal of the American Medical Association

Administrative Costs Associated With Physician Billing and Insurance-Related Activities at an Academic Health Care System

Phillip Tseng, Robert S. Kaplan, Barak D. Richman, Mahek A. Shah and Kevin A. Schulman

The federal government mandated adoption of certified electronic health record systems (EHR), at least in part, to reduce administrative costs for physicians. This study used time-driven activity-based costing to determine the administrative costs associated with billing and insurance activities at a large academic health care center that had a certified EHR system. The center enjoyed economies of scale by concentrating all its bill paying functions within a single, dedicated unit. The study found that costs for processing a single bill ranged from $20 for a primary care visit, about 20% of revenues, up to $215 for an inpatient surgical procedure. The high costs were not caused by wasteful, inefficient processes, duplicate or redundant tasks, or the inappropriate use of high-wage personnel to perform low-skilled tasks. Rather, they were driven by the heterogeneous payment requirements across the multiple payers and health plans contracting with the academic health center.

Keywords: Health Care and Treatment; Cost Management; Insurance; Problems and Challenges;

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