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Cafes monte bianco case analysis Essay

This course focuses on the strategic nature of management accounting and emphasizes the critical role that information plays in decision-making, strategy execution, and overall enhancement of a firm’s value. Primarily taught through case studies, this course will utilize and build upon the concepts studied in prior Management Accounting courses, and allow the students an opportunity to see how these concepts fit together. Selected readings from textbooks and business periodicals will be used to blend in appropriate theory for newer subjects that may be the focus of some case studies.

The world of business continues to change dramatically. As a result, the role of managerial accounting is very different than it was even a decade ago. Today, managerial accountants serve as internal business consultants, working side-by-side in cross-functional teams with managers from all areas of the organization as they make decisions towards defining and implementing strategy.

To complete their knowledge of managerial accounting, students must understand how managers are likely to use and react to information provided by management accounting. On the other hand, managers must understand the basis of the financial information provided by management accountants. We will explore both sides during our discussions.

The course is divided into three major parts. The first part covers fundamental concepts, including activity-based management, and provides an overview of managerial accounting. The second part discusses concepts and methods useful for managerial decision making, such as CVP and differential analysis. Finally, in the third part, we concentrate on planning and performance evaluation of business segments as they strive to execute the firm’s strategy. In this part, we also discuss measurement and incentives (compensation) of managers.

As indicated above, this is a case-based course to illustrate the applications of managerial accounting concepts in real-life situations. While preparing these cases, students should read about basic concepts on their own, using any of the textbooks mentioned later in this syllabus. However, I do intend lecturing on some of the relatively advanced topics (e. g. activity-based costing, variance analysis, pricing, target costing and allocations) at appropriate times during the quarter.


The course is general enough to benefit both MAcc and MBA students. A basic knowledge of financial and managerial accounting should suffice as a pre-requisite for the course. Both sets of students will enhance their understanding of Managerial Accounting topics by seeing how they are applied to real-life situations. In addition, MBA students will find that the course integrates several of the concepts they have learned in their curriculum. MAcc students will welcome the exposure to Strategy, and see how important Managerial Accounting is towards its (Strategy) implementation.


With over 30 years of experience in industry, Mr. Mulchandani brings extensive knowledge of the “real world” towards teaching in the Business curriculum. Joining Rockwell International soon after obtaining his MBA, Mr. Mulchandani had assignments in several functional areas of the Company, including Finance, Accounting, Materials/Logistics and Manufacturing. After three years as a Division General Manager, he was named President of the Commercial Vehicle Systems Business ($3.5 billion in Revenue), from which he retired in December 2000.

During his tenure in industry, Mr. Mulchandani actively participated in several global joint ventures, some of which he was instrumental in setting up. In addition, he has experienced being part of a spin-off into a separate automotive company, which later merged with another company for economic scale.

In Spring 2001, Mr. Mulchandani entered the Masters of Accounting (MAcc) program at The Ohio State University, which he completed in June 2002. As a faculty member of the AMIS Department since then, Mr. Mulchandani teaches, or has taught, undergraduate financial and managerial accounting courses, Managerial Accounting in the MBA core, an MBA elective (Implementing Corporate Strategy), and the MAcc/MBA Elective (AMIS 823) at the Fisher College of Business.

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