A Performance Measurement Case for Managerial Accounting

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■ The Journal of Business Cases and Applications ■ A Performance Measurement Case for Managerial Accounting L. Melissa Walters, The University of Tampa Teresa Pergola, The University of Tampa ABSTRACT This instructional case is designed to develop students’ understanding of strategic performance measurement concepts. Case requirements ask students to interpret operating results, evaluate a current performance measurement system, and then construct a balanced scorecard for the company described in the fictitious case narrative. The case is appropriate for MBA and upperlevel undergraduate accounting students. THE MASQUERADE MASQUE COMPANY1 LEARNING OBJECTIVES The specific learning objectives for the case are to develop students’ ability to: Case Abstract This case is designed to help you develop a working understanding of strategic performance measurement and the use of the balanced scorecard framework for managerial purposes. The case narrative describes a business scenario and a problematic performance measurement system. The case requirements ask you to apply performance measurement concepts to interpret production results, evaluate the company’s current performance measurement system, discuss the applicability of the balance scorecard framework for improving the current performance measurement system, construct a balanced scorecard for the company, and then effectively communicate the results of your analysis, evaluation, and recommendations in the form of a professional written memo. 1. Analyze standard cost variance results and deduce likely causes. 2. Analyze changes in non-financial operating measures and deduce likely causes. 3. Understand the importance of aligning performance measurement with organizational vision and strategy. 4. Apply balanced scorecard concepts to evaluate an existing performance

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