Typical Case Format for Cost and Management Accounting Case Studies

Financial Accounting Theory and Analysis: Text and CasesThe typical format for a Case Study in CMA1 and CMA2 consists of a memo 3 to 6 pages including ir?t=vishaalslair 20&l=bil&camp=213689&creative=392969&o=1&a=0470646284schedules that is generally prepared by an Accounting Analysis Group within the controller’s office, or by an external group of accounting consultants, either for the controller or for the top management team.
While the details and approach to every case are different, the basis format is as follows:
1. An introduction which describes the major problem or challenges facing the business which you are being asked to help solve. It also generally includes a review of the specific issues you were asked to deal with and an overview of how you plan to proceed. This last aspect is to refresh the memory of the person who assigned the project to you and can be done as a list of the contents of your memo.

2. A list of alternatives that may be considered to help solve the problem facing the business (as outlined in part 1.) and an analysis of each alternative (both qualitative and quantitative aspects). Be sure and include any assumptions and you are making and any necessary calculations so it is clear to the reader how you arrived at your numerical results.
3. A recommendation that is based on one of the alternatives or a combination of alternatives and an explanation as to why this alternative was chosen (if not already obvious).
4. A brief conclusion.
Any supporting schedules may either be included right in the body of the case memo or put in an Appendix. Be sure to make reference to any schedule in an appendix in the main body of the memo.

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