Tour #1:  ABBA Rubber International, Inc.

Rating: ****

Company Overview: ABBA Rubber International, Inc. is a manufacturer of rubber rollers for industrial use.

Managerial Accounting Topic(s): Job order costing; factory layout; quality

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

To Learn More about the Company: From the home page, click on the following links:

1. What we do - Read about the company and what it does.
2. Philosophy - Read the company's philosophy statement.
3. Virtual tour and Start tour - As described on the website, "journey through a simulated plant tour of ABBA Rubber International, a state-of-the-art facility located in Southern California."

Discussion Questions: ABBA's philosophy statement identifies quality as one of its ingredients for gaining success in the marketplace.

1. How has quality been built into the company's manufacturing process?
2. Why is quality important in today's global marketplace?

Tour #2: Air-X-Changers

Rating: ****

Company Overview: Air-X-Changers is a supplier and manufacturer of air-cooled heat exchangers

Managerial Accounting Topic(s): Cost identification; quality

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

To Take the Tour: From the home page, click on the following links:

1. Welcome and Products - Read about the company and what it does.
2. Manufacturing - Learn more about the manufacturing process.
3. Quality - Learn how the company obtained its ISA 9001 - 2000 Quality certification.

Discussion Questions: Air-X-Changers has made a commitment to quality and has received an ISO 9001 certification.

1. How has quality been built into the company's manufacturing process?
2. Why is quality important in today's global marketplace?

Tour #3: Artesyn Communication Products (a division of Emerson Network Power)

Rating: *** ½

Company Overview: Artesyn Communication Products (ACP) is a division of Emerson Network Power (formerly known as Artesyn Technologies, Inc.). ACP is a leading provider of communications technology for wireless, switching, signaling, optical networking, and other telecom infrastructure applications.

Managerial Accounting Topic(s): Quality; management; cost identification;

1. About ACP, Company Overview, and Company History - Read about the company, its history, and what it does.
2. About ACP and then Quality Systems - Read about the company's quality systems.
3. Go to http://www.artesyncp.com/factory_tour/tour.html and take the factory tour.

Discussion Questions:

1. ACP has made a commitment to quality. How has quality been built into the company's manufacturing process? How is its commitment to quality evidenced?
2. Why is quality important in today's global marketplace?
3. How would you briefly describe each of the three management concepts discussed in this chapter (i.e., planning, directing and motivating, and controlling)?
4. What types of information would ACP's management accountant provide to help managers perform each these functions?

Tour #4: Endot Industries

Rating: ****

Company Overview: Endot Industries is a producer of water pipe (small diameter High Density Polyethylene (HDPE) water pipe and tubing) and fiber optic duct and innerduct (for installation of optic fiber cables).

Managerial Accounting Topic(s): Line flow processing; quality

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

To Take the Tour: From the home page, click on the following links:

1. About Us - Read about the company and what it does.
2. About Us and then Company tour - Keep clicking on the Next buttons to take the company tour.

Discussion Questions:

1. How would you briefly describe the Theory of Constraints?
2. What possible constraints would exist in Endot's manufacturing process? What suggestions might be made to overcome these constraints?
3. What constraints exist in your personal life? What you might do to overcome these constraints?

Tour #5: West Park Healthcare Centre

Rating: ***

Company Overview: As a provider of specialized rehabilitation, complex continuing and long-term care services, West Park Healthcare Centre, a publicly funded health care organization, provides specialized rehabilitation, complex continuing care, and long-term care services to help patients manage difficult health challenges like lung disease, stroke, amputation and multiple sclerosis.

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

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

To Take the Tour: From the home page, click on the following links:

1. About Us/About West Park - Read about the company and what it does.
2. Take a tour of West Park - Take a photo tour of West Park (also accessible from http://www.westpark.org/tour/tour1.html).

Discussion Questions: The managers of West Park Healthcare Centre, a service provider, require information to make informed decisions. What are some of the information needs of West Park's management? What is the role of the managerial accountant in the decision-making process?