Abstract The purpose of the Atlas managerial accounting case is to apply managerial accounting, economic, and international business concepts. Atlas Scrap Metal produces the joint products of steel and mixed non-ferrous material, which includes the non-ferrous metals of aluminum, copper and zinc. Atlas currently sells containers of the mixed non-ferrous material to other processors to be sorted into pure metals. The processors bid on the containers of mixed non-ferrous material based on local spot prices for the sorted non-ferrous metals, as well as on their sorting costs, which vary geographically depending on local labor and automation costs. The case requires an analysis of the costs and revenues that are relevant to the company’s decision to continue to sell mixed non-ferrous material to other processors, or to vertically integrate and process the non-ferrous metals inhouse. You are required to support the recommendations quantitatively with calculated contribution margins and by considering a revenue sensitivity analysis on commodity prices for the non-ferrous metals. The Atlas case was inspired by Adam Minter, 2013 book, Junkyard Planet.

中文翻译：

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Atlas管理会计案例：检查国际废金属回收行业中的联合产品

摘要Atlas管理会计案例的目的是应用管理会计，经济和国际业务概念。阿特拉斯废金属公司生产钢和混合有色金属材料的接头产品，其中包括铝，铜和锌等有色金属。Atlas目前向其他加工商出售混合有色金属容器，以分类为纯金属。加工商根据分类的有色金属的当地现货价格以及其分类成本，对混合的有色金属容器进行投标，分类成本根据当地人工和自动化成本的不同而有所差异。此案需要分析与公司决定继续向其他加工商出售混合有色金属材料的决定有关的成本和收入，或在内部垂直整合和处理有色金属。您需要通过计算出的贡献边际并考虑对有色金属商品价格的收入敏感性分析来定量支持建议。Atlas案的灵感来自亚当·敏特（Adam Minter），2013年出版的《垃圾场星球》（Junkyard Planet）。