Introduction to “You’re the
Decision Maker”
Interactive Focus Company Sites
to Accompany
Cost Management: Strategies for
Business Decisions
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Management
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Why Use Interactive Websites?
• Tired of same old routine?
• At least part of the time, do you want to
move beyond
– Read the chapter
– Listen to the lecture
• Try using the YTDM sites as
– A break from the routine
– A lively, interactive form of case analysis
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Management
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Overview of the “You’re the
Decision Maker” (YTDM) Sites
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Purpose – Why use these sites?
Uses – How to use these sites
Contents – What is in the sites?
Access – Opening the sites
Navigation – Getting around the sites
Student assignments – Variety
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Purpose of the YTDM Sites
• Graphical, interactive extension of the
textbook
• Visualization of quantitative and qualitative
concepts, data, and analyses
• Realistic “You are there” atmosphere as a
consultant in a focus company
• Access to “live” data and interactive
exercises
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Uses of the YTDM Sites
• Enliven Cost Management in realistic
decision situations
• Provide opportunity for analyses and
solutions to realistic problems
• Assist visual learners and enhance text
experience for all learners
• Reinforce major learning objectives for
each part of the textbook
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Contents of YTDM Sites
• Introduction to the company and its decision
problem
– Homepages for background on company
– Interviews with key employees
– Interactive learning exercises
– Student Guide for relevant chapter materials
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YTDM Introductions
• The Introductions set the stage
– Statement of the general problem
– “Fly on the wall” discussions by key
employees
– Instructions for using the site and its exercises
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YTDM Homepages
• The homepage describes the company’s
– Strategy
– Mission
– Products
– Resources
• Provides background and context for the
decision problem
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YTDM Interviews
• Each site presents interviews with key
employees who describe the company’s
and their own goals and challenges
• Interviews provide important context and
information that would not appear in any
company documents
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YTDM Interactive Learning Exercises
• Each site features an interactive exercise that describes key
concepts and applies them to the company’s decision
problem
• Part 1: Glass Creations – 3-D analysis of job costs and
actual job-cost spreadsheets
• Part 2: Precision Molding – 3-D analysis of activity-based
costing and activity-based management
• Part 3: City of Rock Creek – Visual application of various
cost allocation methods, including a visual description of
matrix algebra
• Part 4: Pursuit.com – Visual application of financial
modeling and scenario analysis
• Part 5a: Koala Camp Gear – Visual decomposition of cost
and sales variances
• Part 5b: Valley Commercial Bank – Visual game that
illustrates linkages and dangers of forecasting with balanced
scorecards
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Management
YTDM Student Guide
• Suggests relevant text material to read
before using the YTDM sites
• Students can refer to the student guide
while using the YTDM sites
• Contains key concepts and terms relevant
to YTDM site
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Access to the YTDM Sites
• From the CD menu, select “You’re the
Decision Maker”
• The front page that opens announces the
YTDM sites and that the Flash! player
must be installed (available free from
macromedia.com)
• Roll the cursor over hyperlinks on the front
page and select as desired
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Navigation Within the YTDM Sites
• To enter the YTDM sites, select “Contents”
• To enter one of the six sites, select one as
desired
• Select “Home” to return to the YTDM
contents page
• Select “Guide” to view the student guide
• Select “Reset exercise” to return to the start
of each site
• Begin with each site’s introduction and
continue through the site as directed
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Example Site Navigation
Return to YTDM contents
View the student guide and additional assignments
Return to this page
Introduction that sets the context
for the company and the decision
problem
Company homepage
Interactive learning exercise
Data that supports the exercise
Interviews with key employees
Continue with the introduction
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Example Interactive Exercise
This exercise highlights how each particular
resource cost is (a) applied to the product
and (b) accounted for
Roll cursor over various points to identify
uses of different resources and ease of
traceability
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Example Student Guide
Roll cursor and select any of the relevant
student guides
Roll cursor and select additional
assignments required by the instructor
Download spreadsheet data to support
additional assignments
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Example Assignment
Download spreadsheet data to support
additional assignments
Additional assignments are either short like
this one or longer, involving more extensive
analysis of spreadsheet data
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