古德食品卡车股份有限公司†

IF 1.6 Q3 BUSINESS, FINANCE Accounting Perspectives Pub Date : 2023-05-04 DOI:10.1111/1911-3838.12337
Samantha Taylor, Janine McGregor
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引用次数: 0

摘要

这个虚构的案件围绕着一对年轻的荷兰夫妇,他们移民到阿尔伯塔省的坎莫尔。来到这里后,索尔和伦斯成功地开了两辆餐车,现在他们正打算把每辆餐车的主厨提升为餐车经理。他们计划根据每辆卡车的净收入发放业绩奖金,并要求当地会计专业的学生就新的奖金结构提供建议。古德食品卡车公司为学生提供了展示管理会计(费率方法、期间成本分配和数据可视化)技术能力的机会;战略与治理(员工绩效激励);和财务报告(报告需要),同时结合使能能力(沟通和增加价值)。案例和教学笔记改编自用于培训和评估特许专业会计师(CPA)候选人的原则,并为本科学习者量身定制适当的水平。MBA讲师也可以用这个案例在一个定义好的环境中应用多个概念,从而增强课程的“现实生活”适用性。
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Goode Food Trucks Inc.*

This fictional case centers around a young Dutch couple who emigrated to Canmore, Alberta. Upon arriving, Saul and Rens opened two successful food trucks and are now looking to promote each truck's main chef to truck manager. They plan to offer a performance bonus based on the net income of each truck and have requested a local accounting student to advise them on the new bonus structure. Goode Food Trucks Inc. presents an opportunity for students to demonstrate technical competence in managerial accounting (rate methods, period cost allocation, and data visualization); strategy and governance (employee performance incentives); and financial reporting (reporting needs) while incorporating enabling competencies (communicating and adding value). The case and teaching notes were adapted from principles used to train and evaluate Chartered Professional Accountant (CPA) candidates and tailored to an appropriate level for undergraduate learners. MBA instructors may also use this case to apply multiple concepts in a defined context, thus enhancing a course's “real-life” applicability.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
期刊最新文献
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