Tour #1: ABBA Rubber International, Inc.

Rating: ****

Company Overview: A manufacturer of rubber rollers for industrial use.

Managerial Accounting Topic(s): Job order costing; layouts

Web Site: http://www.abbarubber.com/tour.html

To Take the Tour: From the home page, first click on "what we do" to get a perspective on what ABBA makes. Then click on "virtual tour." If you have the time to kill, check out their "ridiculously long list" of everyday rubber products.

Discussion Question: ABBA Rubber International Company, in its philosophy for success statement, identifies Quality as one of its ingredients for gaining success in the marketplace. Based on the virtual plant tour identify where quality has been built into the production process.

Tour #2: Air-x-changers

Rating: ****

Company Overview: A manufacturer of air cooled heat exchangers used in air cooling systems.

Managerial Accounting Topic(s): Cost identification; quality

Website: http://www.airx.com/

To Take the Tour: From the home page, check out "About air-x-changers" first. Then, go back to the home page and go through the process tour by clicking on "High-Tech Tour". After that tour, go back to "home" and click on "ISO 9001 Tour".

Discussion Question: Air-x-changers has made a commitment to quality and has received ISO 9001 certification. From the virtual plant tour and the ISO 9001 tour determine how quality has been built into the processes at the company. Also, state why quality is important in today's global marketplace.

Tour #3: Aretesyn Technologies

Rating: ***1/2

Company Overview: A manufacturer of telecommunications and computer components such as CPU boards, controllers, etc.

Managerial Accounting Topic(s): Cost identification; quality

Website: http://www.artesyncp.com/index.html

To Take the Tour: http://www.artesyncp.com/factory_tour/tour.html 

Discussion Question: The chapter discusses management concepts of Planning, Directing and Motivating, and Controlling. Briefly define the three concepts. Based on the virtual tour comment on what types of information the Managerial Accountant in Artesyn Technologies would provide to help managers with these functions .

Tour #4: Endot

Rating: ****

Company Overview: A manufacturer of water pipe, fiber optic duct, and innerduct materials

Managerial Accounting Topic(s): Line flow processing

Website: http://www.endot.com/

To Take the Tour: At the home page click on “About Us” then click on "company tour.” Click on "next" to continue through the tour.

Discussion Question: Discuss the concept of Theory of Constraints. Based on the virtual tour discuss what the constraints could be and make suggestions to overcome them. Also, does this tool apply to your personal lives? Do you have constraints? What are you doing to overcome these constraints?

Tour #5: West Park Healthcare Centre

Rating: ***

Company Overview: A hospital focusing on rehabilitation, continuing and long-term care.

Managerial Accounting Topic(s): Information needs in a service environment

Website: http://www.westpark.org/

To Take the Tour: Click on the “Visit West Park Healthcare Centre” link, then click on "Take a Photo Tour of West Park".

Discussion Question: In a service environment like West Park Healthcare Centre there are information needs that helps management make more informed decisions. Identify some of the information needs of West Park 's management and what role the managerial accountant would play in supporting decision making .