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57 Items Found in Finance/Financial Management: New/Updated Item  New/Updated Item  |   Popular Item  Popular Item

Title (click on title for details)Author(s)PagesTNSettingFunctional AreaLevelEP
Amerbrand (B)
Students must calculate some ratios and assess the financial strength of the company. Should be used with (A) case so they also have the SCFs
Reece, James S.
1 Yes
For Profit
Finance/Financial Management
INT Add
Berkshire Industries, PLC
Illustrates the use of “economic profit” in a performance measurement system. Consulting firms have developed various measures of economic profit; EVA™, developed by Stern Stewart & Co. is probably the best known. All of these economic profit measures are modified versions of the concept that accountants have traditionally called “residual income.” In this case, students are asked to evaluate an economic profit measure that involves two common measurement adjustments, capitalization and amortization of advertising expenses and the elimination of goodwill amortization. The case also raises some related results control system issues. The system proposed in the case includes automatic ratcheting of performance targets, a results/reward function without thresholds and caps, and a “bonus bank” that smoothes out the bonus awards. Each of these system elements can be evaluated. Students must also consider some implementation issues.
Merchant, Kenneth A.
Van der Stede, Wim A.
6 Yes
For Profit
Finance/Financial Management
Management Accounting
Management Control Systems
INT Add
Boise Park Health Care Foundation (A)
A new IPA-type HMO is being offered to some employers, and there are questions about its financial stability. Some tricky accounting is going on.
Young, David W.
6 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
INT Add
Boise Park Healthcare Foundation (B)
A follow on to the (A) case, but could be taught independently. Requires students to assess whether cash or accrual accounting should be used by a rate setting commission to approve a request for a rate increase.
Young, David W.
4 Yes
Health Policy
Finance/Financial Management
Financial Accounting
INT Add
Brookstone Ob-Gyn Associates (A) Popular Item
The (A) case is a very simple introduction to financial accounting.
Young, David W.
5 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
BEG Add
Brookstone Ob-Gyn Associates (B) Popular Item
The (A) case is a very simple introduction to financial accounting. The (B) case (which can be taught without the (A) case) begins with the (A) case results, and asks students to figure out why a profitable group practice is running out of cash.
Young, David W.
6 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
BEG Add
Bureau of Child Welfare
A combination of an evaluation and a capital budgeting case applied to adoptions, where the city "invests" in an adoption to save the ongoing cost of foster care.
Young, David W.
4 Yes
Nonprofit
Finance/Financial Management
INT Add
CareGroup, Inc.
Contains the financial statements for the years up to and including the serious financial difficulties experienced by this organization.
Young, David W.
15 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
INT Add
Coolidge Corner Theatre Foundation
Provides sufficient information for students to calculate how large a surplus the nonprofit theatre needs to be financial viable.
Young, David W.
5 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
INT Add
Digitrex Company
This case provides practice in the accounting techniques related to three asset financing arrangements: outright purchase, a capital lease, and an operating lease. The student’s calculations reveal the differences in financial accounting numbers that result from the three methods.
Reece, James S.
3 Yes
For Profit
Finance/Financial Management
Financial Accounting
INT Add
Disease Control Programs
A benefit-cost analysis on the question of motorcycle helmets. Asks students to think about how to value a human life, and whether a prevention program is worth the cost incurred to run it.
Christenson, Charles J.
9 Yes
Health Policy
Nonprofit
Finance/Financial Management
BEG Add
Downtown Parking Authority
A capital budgeting case that provides students with an opportunity to use a number of analytic techniques. Among the techniques and issues that can be discussed are sensitivity analysis, opportunity cost, choice of discount rate, the use of IRR, interdependency of variables, importance of making assumptions explicit, treatment of non-quantifiable factors, and the role of price as a rationing mechanism.
Vancil, R. F.
Taylor, Graeme M.
3 Yes
Nonprofit
Finance/Financial Management
INT Add
Energy Associates (A)
The A case (quite easy) requires the student to prepare a SCF (direct and indirect) from some very basic information. Thy B Case requires calculating some ratios for the same company and the same years.
Young, David W.
2 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
Energy Associates (B)
The A case (quite easy) requires the student to prepare a SCF (direct and indirect) from some very basic information. Thy B Case requires calculating some ratios for the same company and the same years.
Young, David W.
2 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
Energy Devices, Inc. (A)
The A case (quite easy) requires the student to prepare a SCF (direct and indirect) from some very basic information. The B Case requires calculating some ratios for the same company and the same years. Same figures as Energy Associates but in a for-profit context.
Young, David W.
2 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Energy Devices, Inc. (B)
The A case (quite easy) requires the student to prepare a SCF (direct and indirect) from some very basic information. The B Case requires calculating some ratios for the same company and the same years. Same figures as Energy Associates but in a for-profit context.
Young, David W.
2 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Erie Hospital
A pretty basic capital budgeting case involving a physician who has a lot of power. Requires the students to think about the interest rate for donated funds in computing the weighted cost of capital, and also to think about sunk costs. Essentially the same as Erie Chemical Company)
Young, David W.
2 Yes
Healthcare Management
Finance/Financial Management
Management Control Systems
BEG Add
Financial Accounting for Managers Popular Item
This primer is designed to provide an introductory level of instruction to students who are studying financial accounting for the first time. Its purpose is to provide a user-oriented approach to financial accounting principles and concepts. A distinctive feature is the interactive learning process. Throughout the Primer, students are asked to stop reading and either work out the solution to a short problem or take a mini-test. In addition at the end of each chapter, there is a practice case study. Answers to the mini-tests and practice cases are contained in the Primer's Appendix. The Primer addresses: cash vs. accrual accounting, income statements, balance sheets, statements of cash flows, and some important financing issues. The Primer in designed to be used in a one semester undergraduate course. It has also been used in a half semester MBA course.
Young, David W.
250 No
For Profit
Finance/Financial Management
Financial Accounting
B-I Add
Genmo Corporation
Students must work backwards with ratios to create a set of financial statements
Anthony, Robert N.
2 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Gotham Meals on Wheels
Students must prepare a spreadsheet that links the balance sheet, operating statement, and statement of cash flows, and then use forecasted sales and expenses to uncover the reasons underlying an impending cash shortage.
Young, David W.
2 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
Gourmet Delights, Inc. Popular Item
Students must prepare a spreadsheet that links the balance sheet, operating statement, and statement of cash flows, and then use forecasted sales and expenses to uncover the reasons underlying an impending cash shortage. Same as Gotham but in a for-profit context.
Young, David W.
2 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Granite Valley Medical Center
Like Green Valley but in a centrally-funded system, such that there are only cost savings, not additional revenue.
Young, David W.
7 Yes
Healthcare Management
Finance/Financial Management
INT Add
Granville Symphony Orchestra Popular Item
Some unusual accounting that makes a surplus look like a deficit. Students must reconstruct an unusual operating statement to show this. In addition, they must assess the assumptions underlying an eight year set of financial forecasts.
Anthony, Robert N.
Young, David W.
6 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
Green Valley Medical Center Popular Item
A capital budgeting case with some interesting twists. Students must determine an interest rate for equity and compute a weighted cost of capital. They then must compare two projects: a PET scanner and new laundry equipment, using both NPV and a subjective assessment instrument designed to incorporate physician, community, and employee impact of a proposed project. The Laundry project has the higher IRR but guess which project will be chosen? The teaching note was updated in April 2007
Young, David W.
8 Yes
Healthcare Management
Finance/Financial Management
INT Add
Heartbreak of DRGs
A chief of dermatology is preparing a program proposal for an Ambulatory Psoriasis Treatment Center. He faces a number of complications, including reimbursement incentives. Students must complete a capital investment analysis and compute NPV.
Young, David W.
5 No
Healthcare Management
Finance/Financial Management
INT Add
Innovative Engineering Company
Shows the effect on income and capital structure of various financing alternatives. In order to focus on these relationships, the information is highly simplified.
Reece, James S.
2 Yes
For Profit
Finance/Financial Management
INT Add
Jamie Kincade Popular Item
Mr. Kincade is thinking of starting up a new business. Students must use a variety of estimates to forecast his volume and profits.
Reece, James S.
2 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Landale PLC
This case was written to illustrate some “personnel” controls used in the finance and accounting organization of a consumer products company. It focuses on a thoughtful job rotation program designed to build the career skills of younger employees and the issues the company faced in setting up and administering such a program.
Merchant, Kenneth A.
Van der Stede, Wim A.
11 Yes
For Profit
Finance/Financial Management
Management Control Systems
Organizational Behavior
BEG Add
Mangpu Central Hospital (A)
These cases are similar to the Browning Lumber or Butler Lumber cases, but set in a Chinese hospital using somewhat modified data from a real Chinese hospital. Students must prepare financial statements (A case), a cash flow worksheet (B case), and then explain why a profitable hospital is running out of cash.
Young, David W.
4 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
BEG Add
Mangpu Central Hospital (B)
These cases are similar to the Browning Lumber or Butler Lumber cases, but set in a Chinese hospital using somewhat modified data from a real Chinese hospital. Students must prepare financial statements (A case), a cash flow worksheet (B case), and then explain why a profitable hospital is running out of cash.
Young, David W.
4 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
BEG Add
Medieval Adventures Company
A profitable company that is running out of cash because of growing accounts receivable and inventories. Students need to prepare a set of financial statements including a statement of cash flows to diagnose the problem, and then recommend a solution.
Anthony, Robert N.
2 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Menotomy Community Hospital (A)
These cases are similar to the Browning Lumber or Butler Lumber cases, but set in a Chinese hospital using somewhat modified data from a real Chinese hospital. Students must prepare financial statements (A case), a cash flow worksheet (B case), and then explain why a profitable hospital is running out of cash. Same as Mangpu Central Hospital, but set in the U.S.
Young, David W.
4 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
BEG Add
Menotomy Community Hospital (B)
These cases are similar to the Browning Lumber or Butler Lumber cases, but set in a Chinese hospital using somewhat modified data from a real Chinese hospital. Students must prepare financial statements (A case), a cash flow worksheet (B case), and then explain why a profitable hospital is running out of cash. Same as Mangpu Central Hospital, but set in the U.S.
Young, David W.
4 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
BEG Add
Menotomy Diaper Services
A company is financing fixed asset acquisition and long-term debt reduction with cash and short-term debt. Students must figure this out and propose solutions (like Butler Lumber and similar cases). Similar to the other Menotomy cases but in a for profit context.
Young, David W.
6 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Menotomy Home Health Services Popular Item
A home health agency is financing fixed asset acquisition and long-term debt reduction with cash and short-term debt. Students must figure this out and propose a solution (a health care version of Menotomy Diaper Services, Butler Lumber and similar cases).
Young, David W.
6 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
BEG Add
Merced College Popular Item
A debate about how to account for and spend earnings on a college’s endowment. At issue are some new accounting regulations that make the issue more complicated than it needs to be.
Young, David W.
4 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
INT Add
New England Trust Popular Item
A "ratio detective" case involving 10 nonprofit organizations of varying sizes, characteristics, and means of support.
Young, David W.
4 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
Northridge
A continuing care retirement community located in a small college town is attempting to determine whether it should earn a surplus on its operations and, if so, how much. A wide variety of matters that bear on the issue are presented in the case.
Anthony, Robert N.
7 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
INT Add
Note on Capital Budgeting Popular Item
Discusses, payback period, net present value, and internal rate of return; the effect of taxes and how accelerated depreciation can turn a potentially unfavorable project into a favorable one; issues related to the choice of a discount rate, including the weighted cost of capital, and the weighted return on assets; techniques for incorporating risk into the analysis; the evaluation of non-quantitative considerations; and the link of the capital budgeting process to an organization’s authority and influence process. Has an appendix on the concept of present value, and a short practice case to help students solidify their understanding.
Young, David W.
16 No
For Profit
Finance/Financial Management
Management Control Systems
INT Add
Note on Financial Management Popular Item
Discusses the choices that managers make about (a) the use of debt or equity to finance assets, (b) the structure of debt, (c) the role of profit as a financing vehicle, and (d) the management of cash, including the management of both the operating cycle and the financing cycle. Includes a discussion of the role of, and risk inherent in, leverage.
Young, David W.
15 No
For Profit
Finance/Financial Management
INT Add
Note on Financial Statement Analysis
Discusses (a) the role of ratios in financial statement analysis, including the four categories of ratios that typically are used (profitability, liquidity, asset management, long-term solvency) and how to calculate several ratios in each category; (b) the three standards that typically are used for comparison of ratios (industry, historical, and managerial), and their use for understanding of how an organization has managed its profitability, liquidity, assets, and long-term solvency; (c) the distinction between accounting and financial management issues, including the role of the notes to the financial statement; (d) the importance of leverage and its drawbacks, including the distinction between financial risk and business risk; (e) the role of profit, and its importance for financing fixed assets and providing the cash needed for growth; and (f) the general process for analyzing a set of financial statements, including making a strategic assessment, identifying accounting issues, and analyzing financial management issues.
Young, David W.
38 No
For Profit
Finance/Financial Management
Financial Accounting
INT Add
Note on Financial Surpluses in Nonprofit Organizations Popular Item
Discusses the four reasons why a nonprofit organization needs to earn a surplus: (1) to assist it to obtain the funds necessary to replace assets that wear out or become obsolete; (2) to finance the cash needs associated with a growth in revenues in conjunction with its charitable or nonprofit purposes; (3) to provide the funds necessary to expand and diversify its fixed assets as it expands its charitable activities; and (4) to protect it from fluctuations in revenues from year to year, and from general economic and other uncertainties surrounding its ongoing operations.
Young, David W.
7 No
Nonprofit
Finance/Financial Management
INT Add
Note on Forecasting Financial Statements Popular Item
Discusses some basic techniques for financial statement forecasting, two cash-related cycles (operating and financing), three financial management concepts (debt structure, leverage, and the role of profit), the distinction between financial risk and business risk, some issues related to financing fixed assets, some issues related to financing growth, cost behavior and its relationship to forecasting financial statements, the differential cost concept, techniques for undertaking alternative choice decisions concerning discontinuing a product line, several important principles associated with alternative choice decisions, the concept of contribution, and the structure of a contribution income statement. Has a short practice case to help students solidify their understanding.
Young, David W.
22 No
For Profit
Finance/Financial Management
Financial Accounting
INT Add
Note on Ratio Analysis Popular Item
Similar to the Note on Financial Statement Analysis, but shorter. Excludes the material on assessing the accounting-related issues.
Young, David W.
20 No
For Profit
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
Note on the Folly of Using RCCs and RVUs for Intermediat Product Costing
Shows how RCCs and RVUs can give misleading information on the cost of a hospital's intermediate products, and how an ABC system can improve costing accuracy
Young, David W.
7 No
Health Policy
Healthcare Management
Finance/Financial Management
Management Accounting
INT Add
Note on Understanding Financial Statements
Discusses the balance sheet and what it measures, some specific assets and liabilities (including: cash, accounts receivable, inventory, equipment, accounts payable, loans payable, interest payable, goodwill), the income statement and what it measures, the creation of owners' equity, and the basis for changes in it, five of the nine fundamental accounting concepts (entity, dual aspect, money measurement, cost, realization), some basic accounting and finance concepts (the distinction between levels and flows, the nature of an account, the accounting period, the current versus non-current distinction, working capital and the current ratio, leverage, unmeasured value, the accounting cycle, depreciation, interest expense). Is highly interactive, requiring students to stop and solve problems as they read. Contains three practice cases for students to use to test their new knowledge and skills.
Young, David W.
40 No
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Paul Murray
A fairly simple exercise in computing future value, structured around a family that wants to provide a fund for college education of a newborn child.
Anthony, Robert N.
1 Yes
For Profit
Finance/Financial Management
BEG Add
Platinum Pointe Land Deal, The
This case illustrates an elaborate pre-action review, a proposal to buy a significant piece of land on which to build homes. Students can study and critique this “capital budgeting-like” analysis, and they will probably conclude that the process is, in general, quite well thought out. But the case also adds a twist that illustrates how soft these forecasts about the future can be. The division manager is contemplating adding “a little optimism” to improve the likelihood that this project will get funded. This twist can also be used to motivate an ethical discussion.
Merchant, Kenneth A.
7 Yes
For Profit
Finance/Financial Management
Organizational Behavior
INT Add
Sonsonala (A)
The (A) case has a twofold focus: (1), to project a budget for pharmaceuticals in a developing country based on the cost drivers of morbidity patterns, required drug regimens, and unit costs, and to focus on ways in which the budget might be cut if necessary; (2), to prepare a modified version of a breakeven analysis for some community pharmacies. The (B) case focuses on the financing of a revolving fund for essential drugs. The case is deceptively simple since a revolving drug fund that is either growing in size or operating in an inflationary economy needs a constant injection of working capital. This case uses some calculations that were made in the (A) case.
Young, David W.
3 Yes
Developing Country
Health Policy
Finance/Financial Management
Management Accounting
INT Add
Sonsonala (B)
The (A) case has a twofold focus: (1), to project a budget for pharmaceuticals in a developing country based on the cost drivers of morbidity patterns, required drug regimens, and unit costs, and to focus on ways in which the budget might be cut if necessary; (2), to prepare a modified version of a breakeven analysis for some community pharmacies. The (B) case focuses on the financing of a revolving fund for essential drugs. The case is deceptively simple since a revolving drug fund that is either growing in size or operating in an inflationary economy needs a constant injection of working capital. This case uses some calculations that were made in the (A) case.
Young, David W.
2 Yes
Developing Country
Health Policy
Finance/Financial Management
Management Accounting
INT Add
Stonehill Family Practice
A valuation case in which there are enough data for students to predict future cash flows, discount them, and determine the price that should be paid to acquire the physician practice.
McCue, Michael J.
4 Yes
Healthcare Management
Finance/Financial Management
BEG Add
Transitional Employment Enterprises, Inc. Popular Item
An oldie but goodie. A nonprofit with state funding to carry out its activities has done some questionable accounting. Students must identify some of the major accounting issues, and also some of the significant financial management issues, and distinguish between the two.
Young, David W.
9 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
INT Add
Van Buren Community Hospital
A case that asks students to analyze the financial statements of a hospital that is in some financial difficulty, and then to recommend a solution to the CEO.
Breitner, Leslie K.
7 No
Healthcare Management
Finance/Financial Management
Financial Accounting
INT Add
Waltham-Weston Hospital (A)
After one year as the new president of a financially ailing community hospital having difficulties securing managed care contracts, Jim Salsbury must decide how to successfully implement a recently developed strategic plan whose cornerstone involves an affiliation, partnership, or merger with a major tertiary hospital or hospital system. His hospital is in a rapidly changing and highly competitive market. Its many constituencies may find the potential loss of autonomy troubling while prospective partners may find the institution too weak to seriously consider.
Nelson, Carl
6 No
Healthcare Management
Finance/Financial Management
General Management
INT Add
Waltham-Weston Hospital (B)
This case is a follow-up to the WalthamWeston Hospital (A) and details the issues, meetings and negotiations between the key players that led to the merger of WWH into the emerging Boston based Pathway (Deaconess) network.
Nelson, Carl
5 Yes
Healthcare Management
Finance/Financial Management
General Management
INT Add
Westbrook Community Housing, Inc. Popular Item
An organization that is not following GAAP. With a few assumptions and some analysis, students can determine what the financial statements would have looked like if the organization had followed GAAP. They also can determine the approximate size of the organization and speculate a bit on how it is being managed. They then must advise a bank’s loan committee on what it should do about an outstanding mortgage.
Young, David W.
5 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
INT Add
Yoland Research Institute
A relatively simple case, in which several present value calculations are required to give students some practice in the technique. The case also deals with the questions of sunk costs, the weighted cost of capital, and the appropriate interest rate to use for donated funds.
Young, David W.
2 Yes
Nonprofit
Finance/Financial Management
BEG Add