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The role of management accounting in new product design and development decisions Logo cima

  Bill Nixon, John Burns & Mostafa Jazayeri |   Free |   CIMA |   2011 |   Thought leadership

This CIMA-sponsored case study focuses on a company in the premium auto group (PAG) sector. It highlights the pivotal role of management accounting in the communication essential to the co-ordination of the activities among multidisciplinary teams and an extended network of participants in the new product design and development (NPD&D) process.

The automotive industry seemed a suitable focus for this research because it is extremely competitive and its NPD&D process has traditionally pioneered the most sophisticated NPD&D management systems, especially supporting software systems. A long-established, successful motor vehicles company was chosen, referred to herein as ABY for reasons of confidentiality. 

Topics covered:
  • Management accounting: Business: Strategy, Advanced
  • Management accounting: Business: Project management, Advanced

2 Comments/Reflections

Marian Lakshika Fernando

Marian Lakshika Fernando Apr 2023

This elaborates on key phases of product development and provide a better understanding on how management accountants can collboraye in new product designs.
James House

James House Jun 2016

I really enjoyed this case study - I have moved to a manufacturing Financial Controller role where R&D and new products are launched