As a reference point, these topics are covered in chapters 1, 2, 6, 13, and Appendix A of Managerial Accounting, 12th edition, by Garrison, Noreen, and Brewer.
This section of the paper describes three approaches for teaching the case. First, the case can be used in a group-oriented oral presentation format in 50 or 75-minute classes. Each group of students can be given the case study, including the discussion questions, at least one week before oral presentations will be given in class. The professor can require all of the groups to submit an electronic copy of their PowerPoint slides 24 hours before the case will be presented in class by two groups. The professor can review the slideshows to identify and select two groups that have differing approaches to setting their prices. These two groups can then be asked to present their recommendations back-to-back in 10–20 minute intervals. The remaining class time can be used to discuss the differing points-ofview provided by the two groups of presenters.
Second, the case can be assigned as a group-oriented research and writing assignment. The scope of this assignment can expanded beyond the specific facts of the University Tees case by requiring students to read one or more of the articles included in the annotated bibliography that accompanies the implementation guidance. These articles provide a platform for students to create a written report that not only analyzes the University Tees case, but also overviews prominent pricing insights and strategies used by real-world companies. 本文来自优'文,论-文·网原文请找腾讯324,9114
Third, the case can be taught without providing the students the discussion questions in advance of class. With this approach, students are only required to thoroughly read the case prior
to arriving in class. The professor directs the students to contemplate one discussion question at
a time. Given that the students have not seen the questions, this approach readily accommodates
small-group discussions during class. The students bring fresh energy to the questions because
they have not seen them before. For example, the professor can pose the first question and then
ask students to break into groups of 3–5 students to describe University Tees’ strategy and risks.
The class can reconvene in five minutes to collectively discuss the insights generated in the group
discussions.
There is not enough time to have group breakout sessions for all eight questions, so the professor will need to use discretion in terms of choosing which questions to use for group breakouts and which questions to discuss as an entire class. For professors who opt to use question four for a group breakout session, we recommend breaking the class into four sections and asking each group to complete the required calculations for only one of the four order scenarios. The groups can then share their answers with one another, saving a large amount of class time because each group does not have to engage in four sets of redundant calculations.
Included in this implementation guidance is an annotated bibliography that can be used for two purposes. First, some of the articles can be used to frame the discussion and analysis of the University Tees case. Second, some of the articles can be used to expand class discussion beyond the specific facts of the University Tees case to provide a broader perspective on challenging real-world issues that influence pricing decisions. Pricing decisions are among the most important decisions that companies make, yet this topic often receives limited attention in the classroom. The annotated bibliography offers help to professors who wish to use University Tees as the centerpiece of a larger discussion of the practical realities that complicate pricing decisions.
7. Annotated bibliography
Anderson and Simester (2003). Mind your pricing cues. Harvard Business Review (September), 96– 103.
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