Games / Managerial accounting
BidSpar™
Win the bid, lose the money.
You run a manufacturer bidding sealed prices against two rivals for customer jobs. The lowest bid wins. Every job shows what it uses: labor hours, setups, orders and engineering changes.
Price on the wrong costs and you win the jobs that lose money, while a rival who knows its real costs takes the profitable ones.
What it teaches
Managerial accounting, a level at a time: contribution margin and idle capacity, activity-based costing against traditional labor-hour costing, and the death spiral that follows when fixed costs are spread over fewer jobs.