Case Study for Management Accounting

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CASES FROM MANAGEMENT ACCOUNTING PRACTICES Table of Contents
Case 1: Case 2: Bal Seal Engineering Robin Cooper Bill’s Custom Planters William Stammerjohan Deborah Seifert Dublin Shirt Company Peter Clarke in assoc. with in assoc. with Paul Juras Wayne Bremser ECN.W William Lawler Endesa Gary M. Cunningham Scott Ericksen Francisco J. Lopez Lubian Antonio Pareja Kincaid Manufacturing Jon Yarusso Ram Ramanan Osram.NA John Shank Lawrence Carr William Lawler Pleasant Run Children’s Home Brooke E. Smith Mark A. McFatridge Susan B. Hughes University Bottom Line Enrico Uliana

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Editor’s Remarks I am pleased to present the nine teaching cases presented at the 2002 Conference of the
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The production process consisted of three major stages; spring production, ring production, and final production and assembly (Figure 5). Ring production required 5 major steps. The first step consisted of taking powdered PTFE and mixing it. Subsequently the mixture was placed in an oven where it was pressed under high pressure to form the desired shape. The shaped pipe was then removed from the mold and cooked in a sintering oven to harden it. After sintering, the sintered pipe was ground to the desired size and specifications. The completed seal blank was then placed in the buffer inventory that was maintained before the computer numerically controlled (CNC) machines. Blanks are machined to customer specifications to create rings soon after receipt of the customer order. Spring production was proprietary and only senior executives and the specially trained workers were allowed to enter the area of the factory where springs were produced. Bal Seal senior management was convinced that the firm had created a sustainable competitive advantage from the proprietary technology associated with spring production. Consequently, intense security was applied to this production area to ensure that competitors could not learn anything from visiting Bal Seal or hiring its normally trained employees.

Computer numerically controlled (CNC) equipment was used to create the seal. The part was then inspected to ensure that it was up to
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