Abstract Atlas Scrap Metal is an automobile recycler that reclaims and sells steel and other mixed metals. The purpose of the Atlas international business case is to allow you to explore how revenues, costs and production functions vary across countries and are influenced by global economic forces. The case requires you to research and analyze global economic data to determine which export markets are likely to offer the highest bids for Atlas’ product of reclaimed mixed metals. Often revenues and costs such as direct labor, materials and overhead are given in accounting cases and problems. This case provides you with an opportunity to consider the economic forces, and volatility, that influence revenue and cost assumptions. There is a companion case, Atlas managerial accounting case: Examining joint products in the international scrap metal recycling industry, which quantitatively analyzes the company’s decision to export the mixed metals or to process the metals further. The Atlas scrap metal cases were inspired by Adam Minter's 2013 book Junkyard Planet and introduce you to the business of recycling scrap metal as a component of sustainability.

中文翻译：

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Atlas国际业务案例：检查废金属回收行业的全球化和经济指标

摘要Atlas Scrap Metal是一家汽车回收商，回收和销售钢铁和其他混合金属。Atlas国际业务案例的目的是使您能够探索收入，成本和生产功能在不同国家之间如何变化，并受到全球经济力量的影响。该案例要求您研究和分析全球经济数据，以确定哪些出口市场可能对Atlas的再生混合金属产品出价最高。通常在会计案例和问题中给出收入和成本，例如直接人工，材料和间接费用。这种情况使您有机会考虑影响收入和成本假设的经济力量和波动性。有一个伴随案例，Atlas管理会计案例：检查国际废金属回收行业中的联合产品，该产品定量分析了公司出口混合金属或进一步加工金属的决定。Atlas废金属箱的设计灵感来自亚当·明特（Adam Minter）在2013年出版的《垃圾场星球》（Junkyard Planet）书，向您介绍了回收废金属作为可持续发展的组成部分的业务。