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Managerial Accounting Simulation
Students master managerial accounting by assuming various executive roles to evaluate products and make strategic investment decisions.

Simulation Overview
The Managerial Accounting Simulation, developed by finance educators and accounting professionals, provides a hands-on experience in management decision-making within a financial and operational context.
Students take on the role of various senior executives and analyze product-level performance using key managerial accounting techniques such contribution margin analysis, performance analysis and overhead allocation.
This simulation strengthens students’ financial reasoning by challenging them to select optimal products based on operational efficiency, cost control, and profitability. Students are assessed on their ability to interpret internal metrics and align decisions with broader business goals.
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Key Features
Duration
1 - 2 hours
Ideal for
Undergraduate, Postgraduate and MBA students
Pre-requisites
Beginners
Approach
Adaptive learning by doing in a competitive team setting
Grading
Simulator provides assessment data to grade students
Instructions
Explained by videos, case studies, pop-up windows
Real-time feedback and scores
Provided by simulator
Facilitator
Simulator runs by itself (coaching is optional)
Clocks, rules and validation
Managed by the simulator
Location
Online, in-classroom or hybrid
Pricing
Per participant, valid for 50+ students
| Currency | DIY | Primed | Guided | Facilitated |
|---|---|---|---|---|
| USD | USD 19 | USD 33 | USD 46 | USD 59 |
| EUR | EUR 17 | EUR 29 | EUR 39 | EUR 52 |
| GBP | GBP 15 | GBP 25 | GBP 35 | GBP 45 |
Creators of the Managerial Accounting Simulation
The following industry professionals were involved from the beginning in the inception, creation, development, testing, and optimization of the simulation.
Investment Professional, PE, VC, and family offices, Olaf Rottke.
Senior M&A Investment Banker, Morgan Stanley, Bharat Venugopal.
Investment Professional, HPS Investment Partners, Gerhard Wortche.
Leveraged Finance specialist, Morgan Stanley, SMBC, and Citi, Georgi Naydenov.
Facilitator Resources
Concepts
- Cost-Volume-Profit (CVP) Analysis
- Break-Even Analysis
- Contribution Margin Analysis
- Activity-Based Costing (ABC)
- Variance Analysis
- Performance Measurement and ROI
Learning Outcomes
- Understand the perspective and incentives of decision-makers responsible for product-level profitability.
- Identify and apply key managerial accounting tools such as Contribution Margin, Break-Even Analysis, and Activity-Based Costing.
- Evaluate how fixed and variable costs impact product performance and financial outcomes.
- Interpret cost structures, unit economics, and overhead allocations to inform pricing and product selection decisions.
- Analyse internal financial data to compare multiple product options and justify business choices.
- Develop effective communication skills by presenting rationale and trade-offs behind selected product strategies.
Request more information
Book a Demo
Join this 20-minute webinar, followed by a Q&A session, to immerse yourself in the simulation.