Accounting & Analytics · Managerial Accounting

El Costo de Decidir

Managerial accounting simulation where students diagnose a profitability crisis at InduColora S.A.S. using Activity-Based Costing, variance analysis, make-or-buy decisions, transfer pricing, and theory of constraints to restore margins and optimize the product portfolio.

3 rounds Executive English, Español
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Who it is for

An advanced simulation for participants used to working with the main frameworks and trade-offs of the subject, designed for executive education and experienced professionals.

How a session runs

  1. The instructor creates a session from the Eureka dashboard and invites the participants.
  2. Participants play 3 rounds. In each one they submit their decisions and the simulation calculates the results.
  3. The simulation can be run in English, Español.
  4. The instructor follows each participant's progress and results from the dashboard, and uses the class results for the debrief.

Decisions participants make

The decisions participants make during the simulation:

  • SS Product Line Strategy
  • PA Price Adjustment
  • Freed Capacity Reallocation
  • Variance Decomposition (M COP) — Total overrun: 15.4
  • Materials Price Variance
  • Materials Efficiency Variance
  • Volume Variance
  • SS Make-or-Buy Decision
  • Transfer Price for Inmobiliaria Andina
  • Production Mix (TOC)

What participants track

What participants follow on screen as the rounds go by:

  • Reference Data

Subjects covered

Designed for courses in Managerial Accounting.

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