Vice President James Rosberg, Manager Eric Korman Discuss the Use of Managerial Accounting Data in
Today's General Counsel
March 18, 2013
In the Today's General Counsel article "Caution Required When Using Managerial Accounting Data in Court" (February/March 2013), Analysis Group Vice President James Rosberg and Manager Eric Korman take a pragmatic approach in explaining the issues that attorneys may face when using cost accounting data in court. Antitrust cases in which predatory pricing or price fixing are alleged often involve expert analysis of company data -- to assess, for example, whether a company is pricing below its variable cost or passing overcharges on to consumers. But company accounting data can be highly complex, and may not be collected or configured in a way that is easy for anyone without an advanced understanding of managerial accounting to assess, in terms of both its quality and appropriateness. The effective use of such information at trial requires careful quantitative and qualitative analyses of pricing, costs, and other variables by managerial accounting experts, as well as clear communication with the company managers involved, the authors write.
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