Abstract In today’s competitive global environment, companies often wrestle with outsourcing decisions to manage operations. This fictional case inspired by recent actual events presents you with an outsourcing decision to manage a school’s educational operations and resources. The case provides you the opportunity to practice managerial accounting data analysis techniques using Excel to assess outsourcing decisions with capital budgeting analyses. You have the opportunity to connect and balance these data analyses with considerations of ethical responsibilities since both play critical roles in outsourcing decisions. To recognize ethical responsibilities, the case encourages use of the IMA Statement of Ethical Professional Practice. Because the case blends outsourcing decisions with capital budgeting data analyses and ethics, it is suitable in managerial accounting and accounting ethics courses. Additional teaching resources and materials bring the case to life and can help you connect the outsourcing challenges in a familiar and relatable local educational setting to corresponding larger-scale outsourcing challenges in international corporate settings.

中文翻译：

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公交车的成本不断变化：制定决策路线

摘要在当今竞争激烈的全球环境中，公司经常为外包决策而奋斗以管理运营。这个虚构的案例受到近期实际事件的启发，为您提供了管理学校教育运营和资源的外包决策。该案例使您有机会使用Excel练习管理会计数据分析技术，以通过资本预算分析评估外包决策。您有机会联系并平衡这些数据分析与道德责任，因为两者在外包决策中都起着至关重要的作用。为了承认道德责任，该案例鼓励使用IMA道德职业实践声明。由于此案将外包决策与资本预算数据分析和道德相结合，它适用于管理会计和会计道德课程。额外的教学资源和材料可以使案例栩栩如生，并可以帮助您将熟悉和相关的本地教育环境中的外包挑战与国际公司环境中相应的大规模外包挑战联系起来。