| Abbington Health Center
|
| A case requiring a breakeven analysis with multiple products. There are some interesting twists with faulty assumptions. Identical to Abbington Youth Center and Jiao Tong Hospital
|
| |
3
|
Yes
| | |
BEG
|
Add
|
Abbington Youth Center
|
| Breakeven analysis for multiple products. A newly-minted MBA gets in trouble when he doesn't check his assumptions with key managers. A bit like the classic Bill French case. |
| |
3
|
Yes
| | |
BEG
|
Add
|
|
| |
15
|
Yes
|
| Health Policy |
| Healthcare Management |
| |
ADV
|
Add
|
| Baldwin Bicycle Company
|
| A now-classic case on computing the differential costs and revenues for a special price offer. Updated to eliminate all references to years. |
| |
3
|
Yes
| | |
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
| |
| Finance/Financial Management |
| Management Accounting |
| Management Control Systems |
|
INT
|
Add
|
| Boston University Medical Center Hospital
|
| Describes a “bundled pricing” approach to managed care contracting. Bundled pricing is a contracting strategy whereby a hospital and its physicians share the risk of a fixed price contract. The case raises many questions regarding managed care pricing strategies and hospital-physician relationships. Students must analyze the financial implications of the hospital's contracting strategy and propose an implementation approach that provides appropriate incentives for the physicians while minimizing the hospital's risk. |
| |
9
|
Yes
| |
| Management Accounting |
| Organizational Behavior |
|
INT
|
Add
|
| California Creamery, Inc.
|
| This case provides a simple setting that illustrates activity-based cost (ABC) principles and the effects that such a system can have. It can be used as an exam case when the examination period is short. Students who understand ABC principles well can read the case and answer a basic set of questions in one hour. |
|
| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
|
2
|
Yes
| | |
BEG
|
Add
|
| Carlsbad Home Care
|
| An introductory breakeven case for students with no prior experience with breakeven analysis. The case is designed to (1) to teach the concept and techniques or breakeven analysis, (2) to clarify the difference among fixed, variable, and step-function costs, and (3) to demonstrate the relationship of costs and revenue to volume. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Carroll University Hospital
|
| A full cost accounting case set in a department of medicine, illustrating how different ways of defining cost result in different costs. Similar to Croswell University Hospital. |
| |
10
|
Yes
| | |
BEG
|
Add
|
| Casa Electrónica, S.A.
|
| A keep/discontinue alternative choice decision case for a small electronics firm in Latin America. A CVP analysis suggested that a new product would be profitable, but the accountant's report now shows it is losing money. |
| |
2
|
Yes
|
| Developing Country |
| For Profit |
| |
BEG
|
Add
|
| Central Valley Primary Care Associates
|
| A physician in a small group practice must prepare a capitation bid to a managed care plan, but the data for doing so are inadequate. Students must determine what data are needed to complete the analysis. |
| |
5
|
Yes
| | |
BEG
|
Add
|
| Cittá di Forenna
|
| Two towns in Italy use quite different approaches to managing the vendors to whom they have outsourced waste collection. The manager of one town is being criticized for not using the techniques of his counterpart, and is responding that his town is different and therefore requires different techniques. Students must decide who is right and why. |
|
| Padovani, Emanuele |
| Young, David W. |
|
5
|
Yes
| |
| Management Accounting |
| Management Control Systems |
|
BEG
|
Add
|
| Clinton Sporting Supplies
|
| Combines a new product introduction with an outsourcing decision. Students need to think about the way overhead is allocated and the differential costs associated with the new production. |
| |
2
|
Yes
| | |
BEG
|
Add
|
|
| |
3
|
Yes
| | |
BEG
|
Add
|
| Crimson Chair Company
|
| An absorption versus variable costing case for a manufacturer of wheelchairs. It has some tricky twists.
|
| |
3
|
Yes
| | |
BEG
|
Add
|
| Croswell University Hospital
|
| A full cost accounting case set in a department of Ob-Gyn, illustrating how different ways of defining cost results in different costs. Similar to Carroll University Hospital. |
| |
10
|
Yes
| | |
BEG
|
Add
|
| Darius Company
|
| A relatively straightforward variance analysis case, with enough marketing information to enable calculating the market share and industry volume components of the gross margin sales volume variance. |
| |
2
|
Yes
| | |
INT
|
Add
|
| Energy Associates (C)
|
| Gives the student some basic practice in CVP analysis and differential cost analysis. Is used as a practice case with a solution in some of the Notes. |
| |
1
|
Yes
| | |
BEG
|
Add
|
| Energy Devices, Inc. (C)
|
| Gives students some practice in preparing a CVP analysis and undertaking some differential cost analyses. Same figures as Energy Associates but in a for-profit context. Also a practice case with a solution in some of the Notes. |
| |
1
|
Yes
| | |
BEG
|
Add
|
| Forner Carpet
|
| A classic case on differential pricing decisions in a competitive marketplace. Students usually confuse unit fixed costs with unit variable costs. |
| |
3
|
Yes
| | |
INT
|
Add
|
| Golden Parachutes?
|
| This case was written to illustrate the functioning of a compensation committee of a corporation's board of directors. The specific issue being discussed is the possible approval of a lucrative severance agreement for five members of top management. As with many such issues, the issue presented in the case does not have a clear answer. Judgment is required. |
|
| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
|
4
|
Yes
| |
| General Management |
| Management Accounting |
| Organizational Behavior |
|
BEG
|
Add
|
| Harbor City Community Center
|
| A full cost accounting case in which students must prepare a fairly complicated stepdown analysis. In the course of doing so, they gain an appreciation for many of the tricky decisions involved in such an effort. |
| |
4
|
Yes
| | |
BEG
|
Add
|
| Harbor City Electric
|
| A full cost accounting case in a regulated environment. Similar to the other Harbor City cases, but with some unusual twists that make it quite different.
|
| |
5
|
Yes
| | |
BEG
|
Add
|
| Harbor City Health Spa
|
| A full cost accounting case where students must prepare a stepdown analysis. In doing so, they gain an appreciation for many of the tricky decisions involved in such an effort. Essentially the same as Harbor City CC, but in a for-profit context. |
| |
4
|
Yes
| | |
BEG
|
Add
|
| Harlan Foundation
|
| Two situations that require different approaches to pricing. Illustrates an important point about pricing and also about the measurement of costs: different purposes require different pricing principles and therefore different cost constructions. |
| |
3
|
Yes
| | |
BEG
|
Add
|
| Huntington Avenue
|
| A road construction project has gone over budget. Students must compute the relevant variances, some of which are a little tricky. Same as Huntington Beach but in a for-profit context. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Huntington Beach
|
| A road construction project has gone over budget. Students must compute the relevant variances, some of which are a little tricky, and then decide how much more (if anything) the city should pay to the contractor. A good case for role playing. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Huntington Hospital
|
| A relatively simple case in which students must use three months of data to develop a cost equation and then perform a breakeven analysis. |
| |
1
|
Yes
| | |
BEG
|
Add
|
| Huntington Products, Inc.
|
| A relatively simple case in which students must use three months of data to develop a cost equation and then perform a breakeven analysis. Same as Huntington Hospital but in a for-profit context. |
| |
1
|
Yes
| | |
BEG
|
Add
|
| Huron Automotive Company
|
| A classic case in which costs change as cost centers change. Students must calculate the costs and explain why the changes occurred. They then must make some alternative choice decisions based on the available information. |
| |
5
|
Yes
| | |
INT
|
Add
|
| Industrial Electronics, Inc.
|
| This case, which is really a short vignette, was written primarily for exam purposes in situations where the examination time is short. But the case can also be used as the basis for a class discussion. It raises a number of issues, including performance measurement, performance standards, functions linking performance with incentive awards, and the behavioral responses by managers and employees to incentives. |
| |
2
|
Yes
| |
| Management Accounting |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
| Jebah Hospital
|
| Like Croswell and Carroll but in a centrally-funded system with no prices |
| |
8
|
Yes
| | |
BEG
|
Add
|
| Jefferson High School
|
| A full cost accounting case in which changing cost centers changes costs. Students need to compute the different costs and then assess which system is the best. Also moves in the direction of ABC. |
| |
6
|
Yes
| | |
BEG
|
Add
|
| Jefferson Multi Media, Inc.
|
| A full cost accounting case in which changing cost centers changes costs. Students must compute the different costs and then assess which system is the best. Also moves toward of ABC |
| |
6
|
Yes
| | |
BEG
|
Add
|
| Jiao Tong Hospital
|
| A variation on the Bill French case but set in a Chinese Hospital, using three departments. Also under discussion is the possibility of eliminating a department that is a loser on a full-cost basis. Students must assess the department’s contribution as well as the methodology to determine full costs. |
| |
3
|
Yes
| | |
BEG
|
Add
|
| Journey's End, Inc.
|
| This is a pretty standard, but simplified, activity-based costing situation. The main twist is that a distribution channel, rather than a product or a customer, is the cost object. Students must do the Stage I allocations (trace the costs to activities), compute the proper Stage II cost driver percentages (showing the channels' consumption of the activities), to apply those percentages in allocating the activity costs to the channels. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Lakeside Hospital
|
| A keep/drop alternative choice decision for a dialysis unit that has gone from making to losing money. Students must work with a full-blown full cost analysis and determine how costs will behave. Two version are available ($250/Tx and $410/Tx). The decision maker is a MD chief of staff in the $250 case and a MHA in the $410 case. |
| |
5
|
Yes
| | |
INT
|
Add
|
|
| |
4
|
Yes
| | |
BEG
|
Add
|
| Landau Company
|
| A case demonstrating the difference between full and variable costing. The TN includes an in-class exercise that does a very nice job of illustrating the distinction between absorption and variable costing, and the reason for overhead volume variances |
| |
3
|
Yes
| | |
INT
|
Add
|
| Las Ferreterías de México, S.A. de C.V.
|
| Illustrates some of the basic problems with the return on investment (ROI) measure of performance. The problems arise in both the numerator (profit) and denominator (investment) of the ROI measures. The case provides sufficient detail to allow students to discuss both how to measure the basic elements of profits and investments and the behavioral implications of the use of these measures. Students should also consider alternatives to the use of ROI measures.
The case also allows for discussion of some other issues that managers face in the design and implementation of incentive systems. These include decisions about which employees to include in the plan, what target bonus to set for each type of employee included, whether to use a bonus pool feature, how to design the function linking performance measures and incentive awards, and how to set fair performance standards for all employees |
|
| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
|
4
|
Yes
| |
| Management Accounting |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Lincoln Dietary Department
|
| A relatively simple ABC case set in a hospital dietary department. It serves to emphasize the potential power of ABC in a healthcare setting.
|
| |
2
|
No
| | |
BEG
|
Add
|
| Little Creek Boatbuilders
|
| Contrasts absorption and variable costing when they are used as a basis for computing periodic income statements for internal performance measurement, evaluation and reward. |
|
| Doherty, Patricia A. |
| Johnston, Holly H. |
|
3
|
Yes
| | |
INT
|
Add
|
| Lomita Hospital (B)
|
| A relatively simple variance analysis case for the pathology lab. Allows students to see how information in the A case could be improved upon. |
| |
4
|
No
| | |
BEG
|
Add
|
| Lupton Company
|
| A good exercise for students to solidify their understanding of a standard cost system, and to give them practice in computing labor and production overhead variances. |
| |
3
|
Yes
| | |
BEG
|
Add
|
| Management Accounting for Managers
|
| This primer is written for students studying management accounting for the first time, and for senior and mid-level managers who use management accounting in their day-to-day activities but who do not aspire to become management accountants. It assumes no prior formal exposure to management accounting concepts or techniques, and, while it demonstrates several techniques in some detail, its primary emphasis is on the use of management accounting information, not its preparation. As such, the primer's goal is to help managers be more effective in a business environment where an understanding of management accounting is important to success. Moreover, the primer aims to give readers an improved ability to communicate with their organizations’ accountants to help assure that the management accounting information provided to line managers and others is as useful as possible for decision making.
|
| |
180
|
No
| |
| Management Accounting |
| Management Control Systems |
|
BEG
|
Add
|
| Massachusetts Eye and Ear Infirmary
|
| An early version of activity-based costing in a health care environment. The case was written about 30 years ago, and was recently resurrected. It has been by many instructors over the years as an example of how cost drivers can be used for budgeting and cost management in a hospital. |
|
| Young, David W. |
| O'Brien, Patricia |
|
11
|
Yes
| | |
BEG
|
Add
|
| Medi-Exam Health Services, Inc.
|
| A basic case on breakeven and profitgraphs for a health care clinic. Students must reconcile some variances in actual results to those predicted by the profitgraph. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Mercancía, S.A.
|
| A keep or discontinue decision with a fairly complicated set of data. Much like Import Distributors, but a little simpler. |
| |
4
|
Yes
|
| Developing Country |
| For Profit |
| |
BEG
|
Add
|
| Mossey Bog Laboratories
|
| An extremely simple full cost accounting case that gives students practice in preparing a stepdown. Often used as a demonstrate case in conjunction with a background note.
|
| |
1
|
No
| | |
BEG
|
Add
|
| Narcolarm, Inc. (A)
|
| This is a series of cases designed for an introductory accounting course. Each case can be introduced at various points in the course. In the (A) case, students must create a beginning balance sheet from some very basic information. The (B) case contains a solution to the (A) case and a set of 10 activities for the first year of operations; students are asked to use T accounts to create an end-of-year balance sheet. The (C) case is much like the (B) case but adds some complications, including manufacturing inventories; it also asks the students to prepare two income statements (from the B case and from the C case) and to compare them, thereby illustrating the impact of costs being held in manufacturing inventories. The (D) case removes manufacturing inventories, and asks the students to prepare a statement of cash flows. The (E) case asks the students to do a CVP analysis and also to consider a make/buy decision. In each case, students are asked to consider the viability of the venture. |
| |
2
|
Yes
| |
| Financial Accounting |
| Management Accounting |
|
BEG
|
Add
|
| Narcolarm, Inc. (B)
|
| This is a series of cases designed for an introductory accounting course. Each case can be introduced at various points in the course. In the (A) case, students must create a beginning balance sheet from some very basic information. The (B) case contains a solution to the (A) case and a set of 10 activities for the first year of operations; students are asked to use T accounts to create an end-of-year balance sheet. The (C) case is much like the (B) case but adds some complications, including manufacturing inventories; it also asks the students to prepare two income statements (from the B case and from the C case) and to compare them, thereby illustrating the impact of costs being held in manufacturing inventories. The (D) case removes manufacturing inventories, and asks the students to prepare a statement of cash flows. The (E) case asks the students to do a CVP analysis and also to consider a make/buy decision. In each case, students are asked to consider the viability of the venture. Cases can be mixed and matched depending on the goals of the instructor. |
| |
2
|
Yes
| |
| Financial Accounting |
| Management Accounting |
|
BEG
|
Add
|
| Narcolarm, Inc. (C)
|
| This is a series of cases designed for an introductory accounting course. Each case can be introduced at various points in the course. In the (A) case, students must create a beginning balance sheet from some very basic information. The (B) case contains a solution to the (A) case and a set of 10 activities for the first year of operations; students are asked to use T accounts to create an end-of-year balance sheet. The (C) case is much like the (B) case but adds some complications, including manufacturing inventories; it also asks the students to prepare two income statements (from the B case and from the C case) and to compare them, thereby illustrating the impact of costs being held in manufacturing inventories. The (D) case removes manufacturing inventories, and asks the students to prepare a statement of cash flows. The (E) case asks the students to do a CVP analysis and also to consider a make/buy decision. In each case, students are asked to consider the viability of the venture. Cases can be mixed and matched depending on the goals of the instructor. |
| |
2
|
Yes
| |
| Financial Accounting |
| Management Accounting |
|
BEG
|
Add
|
| Narcolarm, Inc. (D)
|
| This is a series of cases designed for an introductory accounting course. Each case can be introduced at various points in the course. In the (A) case, students must create a beginning balance sheet from some very basic information. The (B) case contains a solution to the (A) case and a set of 10 activities for the first year of operations; students are asked to use T accounts to create an end-of-year balance sheet. The (C) case is much like the (B) case but adds some complications, including manufacturing inventories; it also asks the students to prepare two income statements (from the B case and from the C case) and to compare them, thereby illustrating the impact of costs being held in manufacturing inventories. The (D) case removes manufacturing inventories, and asks the students to prepare a statement of cash flows. The (E) case asks the students to do a CVP analysis and also to consider a make/buy decision. In each case, students are asked to consider the viability of the venture. Cases can be mixed and matched depending on the goals of the instructor. |
| |
2
|
Yes
| |
| Financial Accounting |
| Management Accounting |
|
BEG
|
Add
|
| Narcolarm, Inc. (E)
|
| This is a series of cases designed for an introductory accounting course. Each case can be introduced at various points in the course. In the (A) case, students must create a beginning balance sheet from some very basic information. The (B) case contains a solution to the (A) case and a set of 10 activities for the first year of operations; students are asked to use T accounts to create an end-of-year balance sheet. The (C) case is much like the (B) case but adds some complications, including manufacturing inventories; it also asks the students to prepare two income statements (from the B case and from the C case) and to compare them, thereby illustrating the impact of costs being held in manufacturing inventories. The (D) case removes manufacturing inventories, and asks the students to prepare a statement of cash flows. The (E) case asks the students to do a CVP analysis and also to consider a make/buy decision. In each case, students are asked to consider the viability of the venture. Cases can be mixed and matched depending on the goals of the instructor. |
| |
2
|
Yes
| |
| Financial Accounting |
| Management Accounting |
|
BEG
|
Add
|
|
| |
2
|
No
| |
| Management Accounting |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Neighborhood Servings
|
| A meals-on-wheels type organization has made a shift in strategy, and its cost accounting system has become outdated. Students must undertake a reasonably simple activity-based costing analysis to find out the “true cost” of each meal type. |
| |
5
|
Yes
| | |
BEG
|
Add
|
| Note on Absorption and Variable Costing
|
| Same as the above, but includes the distinction between absorption costing and variable costing, the advantages and disadvantages of each, the cause of a difference between income under the two approaches, the reason why there can be an overhead volume variance under absorption costing, but not under variable costing, and the impact of just-in-time (JIT) manufacturing operations on the differences between absorption and variable costing. |
| |
41
|
No
| | |
INT
|
Add
|
| Note on Absorption Costing
|
| A description of the Stage 2 process for attaching costs to products. Discuses the various types of costs that exist in manufacturing settings, how to compute cost of goods manufactured and cost of goods sold with job order and process systems, how to determine overhead rates, including predetermined overhead rate, the preparation of a flexible overhead budgets and computation of overhead variances. Concludes with the managerial uses of overhead variances. |
| |
27
|
No
| | |
INT
|
Add
|
| Note on Activity-Based Costing
|
| Gives students the basics of ABC. Contains a detailed example for them to work while reading the note and a practice case study with a solution at the end of the note. Has been updated to contain a healthcare example. |
| |
12
|
No
|
| For Profit |
| Healthcare Management |
| |
BEG
|
Add
|
|
| |
19
|
No
| | |
BEG
|
Add
|
| Note on Full and Differential Cost Accounting
|
| The discussion of full cost accounting includes a conceptual framework for thinking about full costs, how to prepare a full cost analysis, including a stepdown, and the impact of different choices on prices. The discussion of differential cost accounting includes an explanation of cost behavior, the differential cost concept, the dilemma of sunk costs, the strategic perspective of sunk costs, examples of keep/drop and make/buy alternative choice decisions, non-quantitative considerations, and the role of allocated overhead. |
| |
30
|
No
| | |
BEG
|
Add
|
|
| |
17
|
No
| | |
BEG
|
Add
|
| Note on Management Accounting in Context
|
| Discusses management control system design, and its link to activities such as strategy formulation, culture, customer management, conflict management, and motivation. Contains a managerial checklist and a practice case study. |
| |
15
|
No
| |
| General Management |
| Management Accounting |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
|
| |
19
|
No
| | |
BEG
|
Add
|
|
| |
7
|
No
|
| Health Policy |
| Healthcare Management |
|
| Finance/Financial Management |
| Management Accounting |
|
INT
|
Add
|
| Note on the Fundamentals of Responsibility Accounting
|
| Analyzes the relationship between cost accounting and responsibility accounting, and then looks at the various factors that must be considered in the design and use of a good responsibility accounting system. Discusses the responsibility accounting structure, and the management control process. |
| |
28
|
No
| |
| General Management |
| Management Accounting |
| Management Control Systems |
|
INT
|
Add
|
| Note on Variable Costing
|
| Discusses the distinction between absorption costing and variable costing, and the advantages and disadvantages of each, the cause of a difference between income under absorption costing and variable costing under the same set of manufacturing and selling circumstances, the reason why there can be an overhead volume variance under absorption costing, but not under variable costing, and the impact of just-in-time (JIT) manufacturing operations on the differences between absorption and variable costing. |
| |
15
|
No
| | |
INT
|
Add
|
| Opportunities Unlimited, Inc.
|
| A relatively simple breakeven case with multiple products (training programs in this instance). Students must work with several different sets of assumptions about product mix, and figure out why each changes the breakeven figure |
| |
1
|
Yes
| | |
BEG
|
Add
|
| Owen Hospital (A)
|
| A pair of cases that demonstrates the power of ABC. The (A) case requires students to attach the costs from a full cost report to two apparently similar patients. The (B) case uses ABC to demonstrate that the (A) case computations were erroneous. |
| |
3
|
Yes
| | |
BEG
|
Add
|
| Owen Hospital (B)
|
| A pair of cases that demonstrates the power of ABC. The (A) case requires students to attach the costs from a full cost report to two apparently similar patients. The (B) case uses ABC to demonstrate that the (A) case computations were erroneous. |
| |
4
|
Yes
| | |
BEG
|
Add
|
| Parish Company
|
| A case that requires some fairly sophisticated variance computations for both marketing (including share of market) and production (including production overhead). |
| |
1
|
No
| | |
INT
|
Add
|
| Puente Hills Toyota
|
| This case can be used to motivate discussions of a number of topics, including financial responsibility centers, performance measurement, transfer pricing, and incentives. The setting is an automobile dealership, a business about which all students have some interest and understanding. And the setting is real, so students can benefit from secondary learning about the industry and business. |
|
| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
| Jansen, Pieter |
|
13
|
Yes
| |
| Management Accounting |
| Management Control Systems |
|
INT
|
Add
|
|
|
| Bell, Philip W. |
| Young, David W. |
|
1
|
Yes
| | |
BEG
|
Add
|
| Scarpi Italiani
|
| An ABC case with a tricky differential cost (keep/discontinue) decision. Students need to work with manufacturing overhead allocation, ABC, overhead variances, and variable costing. They also need to see the big picture, which includes a new product line that, while covering its manufacturing overhead, is making a very small contribution to selling, general, and administrative costs. |
| |
3
|
Yes
| | |
BEG
|
Add
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| Sonsonala (A)
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| 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. |
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3
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Yes
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| Developing Country |
| Health Policy |
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| Finance/Financial Management |
| Management Accounting |
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INT
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Add
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| Sonsonala (B)
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| 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. |
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2
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Yes
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| Developing Country |
| Health Policy |
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| Finance/Financial Management |
| Management Accounting |
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INT
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Add
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| Springfield Builders
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| A tricky breakeven case due to discontinuous cost functions. A managers is trying to decide between full time painters and contracted painters. The solution is a combination, but the analysis is tricky. Same as Springfield Handyman but in a for-profit context. |
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2
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Yes
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BEG
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Add
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| Springfield Handyman Program
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| A tricky breakeven case due to discontinuous cost functions. A managers is trying to decide between full time painters and contracted painters. The solution is a combination, but the analysis is tricky. |
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2
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Yes
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BEG
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Add
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| Springfield Visiting Nurse Association
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| A decision as to whether to use full-time or agency nurses, and where the breakeven is between the two options. Similar to the other “Springfield” cases.
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2
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Yes
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BEG
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Add
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| Town of Bellington
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| The supervisor of the snow removal department is being accused of overspending his budget, but part of the reason was more snow |
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2
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No
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BEG
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Add
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| Wizard Manufacturing, Inc.
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| A case that requires students to compare traditional product costing and ABC. They must make computations under both approaches and then discuss why ABC is an improvement over the traditional approach. The protagonist is Harry Potter and the product is brooms. |
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3
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Yes
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BEG
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Add
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| Zumwald, A.G.
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| This case describes a transfer pricing issue that is common in decentralized, divisionalized firms. The case raises issues about internal pricing and, more generally, the operation of a decentralized management structure. |
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| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
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3
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Yes
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| Management Accounting |
| Organizational Behavior |
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BEG
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Add
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