Polytechnic University of the Philippines

College of Accountancy and Finance

Sta. Mesa, Manila

SAMPLE CASE TITLE

A Case Analysis

Presented to:

Mr. James Robert D. Aguila, CPA, CMA

In partial fulfillment of the requirements for

ACCO 20113 – Strategic Cost Management course

by

<Member 1: SURNAME, Given Name M.I.>

<Member 2: SURNAME, Given Name M.I.>
<Member 3: SURNAME, Given Name M.I.>
<Member 4: SURNAME, Given Name M.I.>
<Member 5: SURNAME, Given Name M.I.>
BSMA 2-1

March 2020
 TABLE OF CONTENTS

I. Company Background
II. Case Problems
III. Scope, Limitations and Assumptions
IV. Areas of Consideration
A. Theoretical Framework
B. Ethical Framework
V. Appraisal of X Company’s Strategic Cost Management Practices
VI. Recommendations
VII. Implementation Plan
VIII. References
IX. Exhibits
Exhibit A – XXX
Exhibit B – XXX

LIST OF TABLES AND FIGURES

(use this if you are presenting tables and figures, as applicable other than those referred in the
Exhibits)

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I. COMPANY BACKGROUND
Discuss here the company, its products and services, mission and vision statements (if
applicable), brief history, accounting and internal controls issue, ethical conflict, etc.

II. STATEMENT OF THE PROBLEM

List here the issues gathered based on your walkthrough of the company’s strategic
cost management practices. Ideal number of issues is four to six.

III. SCOPE, LIMITATIONS AND ASSUMPTIONS

Discuss here the areas covered and not covered in the case analysis and the
assumptions used in appraising the company’s strategic cost management practices.

IV. AREAS OF CONSIDERATION

A. THEORETICAL FRAMEWORK
Discuss here a synthesis of relevant management accounting concepts you intend
to use in analyzing your chosen company’s strategic cost management practices.
Use APA format in acknowledging resources.

B. ETHICAL FRAMEWORK
Business decisions should be undertaken in the context of what is morally right.
Discuss here a synthesis of relevant ethical concepts you intend to use in
providing recommendations and suggesting implementation plans. Be guided by
the IMA Standards of Ethical Conduct for Management Accountants.

V. APPRAISAL OF X COMPANY’S STRATEGIC COST MANAGEMENT

PRACTICES
Discuss here your observations and appraisal of your chosen company’s strategic cost
management practices. Be guided by what you have learned in this course. Divide
this into subsections (with subheadings) for each facet you intend to analyze (e.g.,
Budgeting, Processing of Cost Accounting Information, Inventory Costing, Variance
Analysis, Pricing, Tactical Decision Making, etc.)

VI. RECOMMENDATIONS
Present the courses of actions you recommend to the company. Limit your
recommendations to three realistic courses of action you can support by your
theoretical framework, computations and implementation plans. All recommendations
must comply with the IMA Standards of Ethical Conduct for Management
Accountants.

VII. IMPLEMENTATION PLAN

Discuss here how you intend your recommendations be implemented by the
company. Be guided by the following:

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 Step Timeframe Resources Needed
Action to be implemented When do you intend to What needs to be
accomplish the changed/improved in the
recommendations system in order to
(immediately, short-term, implement the action items
medium-term, long-term)? (modify information
Define the timeline. systems, involve cross-
functional teams, hire more
people, train managers,
etc.)?

VIII. REFERENCES
List your references here. Have at least two (2) books and one (1) web article. Use
APA format

IX. EXHIBITS
At the least, you should be able to present the following: 1) finance organizational
chart, 2) latest audited financial statements, 3) accounting manual (if applicable), 4)
documentation (photos), 5) letter of request and 6) letter of gratitude