... to assess costs, apply the target-costing techniques, and develop strategic cost management focus and recommendations. JEL Classifications: A22. Janet is aware that the competitiveness of the auto insurance sector has increased substantially and that low interest rates have placed downward pressure...

... successfully used this case in the upper-level cost accounting and the graduate-level managerial accounting core courses as an opportunity for students to develop skills critical for today's business professional. cost accounting strategic cost management managerial accounting nonprofit One...

... disguised, the case is based on a real company. We complement recent pedagogical literature on strategic cost management ( Blocher 2009 ) by applying a five-stage information value chain to our case setting. Students must consider both the financial and strategic factors to make a unified decision about...