Jarmurph Ltd (JM) manufactures and markets a range of safety equipment for the leisure industry. In recent years its product range has diversified into a number of highly technologically advanced products to be used in professional sporting industries such as motor bike racing and the equestrian sector. Products are primarily sophisticated headwear protection and body protection systems, although basic products such as high visibility vests and anti-tear bodysuits still make up around 50% of its output by volume. JM had only 15 main product lines in 1988; its 2011 catalogue offers over 300 products. The problem appeared with JM is in the overall profitability. This paper aims to analyze the problems that JM face and what the solution of the problems might be.
JM has some problems with managerial accounting. Management accounting is the combination of accounting and budgetary accounting. It is supposed to produce financial information (performance measures) and any non-financial information primarily intended to help managers achieve the goals of JM. However, Ellen Stockdale, the production director of JM has stated that the accounting system does not provide any important information and often provides analysis that is contrary to the reality. For example, according to the accounting system, the clothes line of JM is not profitable and should be outsourced. But, this can’t be true as the material costs are very cheap and the automated machinery produces large amounts of finished products within a very short time span. This makes the clothes economical and profitable. Yet, the labor costs are as high as 19 pounds per hour, and this reduces the margin.
Jarmurph有限公司（JM）生产和销售一系列的安全设备，为休闲产业。近年来，其产品范围已扩展至一些技术领先的产品，用在职业体育产业，如摩托车赛车和马术部门。产品主要是复杂的头饰保护及身体防护系统，但基本的产品，如高可见度背心和抗撕紧身衣的还是弥补其输出量的50％左右。 JM在1988年只有15个主要的产品线，其2011年的目录提供了超过300种产品。这个问题似乎与JM的整体盈利能力。本文旨在分析存在的问题，JM面对，有什么办法解决的问题可能是。
JM管理会计的一些问题。管理会计是会计和预算会计的结合。它应该是，产生财务资料（绩效指标），以及任何非财务信息的主要目的是帮助管理者实现的目标JM。然而，艾伦代尔，JM的生产总监指出，会计制度不提供任何重要的信息，并经常提供分析的现实是相反的。例如，根据会计制度，线JM的衣服是不赢利的，都应该外包出去。但是，这不能成为真正的材料成本是非常便宜的，自动化机械在很短的时间内产生大量的成品。这使得经济和盈利的衣服。然而，劳动力成本高为19磅每小时，这降低了利润率。
