Issue 2, 2010

Udovichenko O. M. «Profitable — Non-Profitable». Product Line Segments’ Reporting (Case Study).

Case describes the problem of segment accounting and segment reporting for the group of companies being a part of Swedish holding but operating in Russia. As accounting and reporting segments holding determines different product lines: packing machines, machine spare parts and cartoon for packing. Cartoon is produced both in Sweden and Russia, all other products are imported only for sale both in Russia and CIS countries. Case can be used in Management accounting course for teaching segment accounting and reporting as well as cost behavior and cost allocation. Keywords: Management Accounting, Cost Allocation, Segment Accounting, Product Lines, Investment Efficiency.

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