Abstract
Assessing the performance of departments is a difficult task. Often, management accounting tools support this assessment, such as activity-based costing, variance analyses of budgets, or cost-volume-profit analyses of the most important lines of products and services. This case study illustrates how managers can improve their production process in an internet of things setting. Specifically, it draws attention to the non-financial implications of assessing performance. This study may serve as an instructional case in graduate education.
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