| 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
|
| ABC vs. XYZ
|
| Preparing two SCFs and comparing the results. Has a couple of twists. |
| |
3
|
Yes
| | |
BEG
|
Add
|
|
| |
15
|
Yes
|
| Health Policy |
| Healthcare Management |
| |
ADV
|
Add
|
|
| |
2
|
Yes
| | |
INT
|
Add
|
| 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 |
| |
1
|
Yes
| |
| Finance/Financial Management |
|
INT
|
Add
|
|
| |
15
|
Yes
| | |
ADV
|
Add
|
| Apogee Health Care
|
| A complex case dealing with an incentive compensation system for physicians in a partially capitated model. A simplified version of Massachusetts General Physicians Organization. |
| |
12
|
Yes
| |
| Management Control Systems |
|
ADV
|
Add
|
|
| |
3
|
Yes
| | |
BEG
|
Add
|
| Athenaeum School
|
| One of the few cases that illustrates the impact of the 1996 FASB standards 116 and 117 for nonprofits. Has 1996 in both the old and new formats |
| |
14
|
Yes
| | |
INT
|
Add
|
| Axeon, N.V.
|
| Illustrates the effects of a management control system and the supporting management processes on one specific, major decision in a decentralized, multinational corporation. The situation, illustrates the real world application of many management accounting concepts, including incremental cost analysis, capital budgeting, sensitivity analysis, and transfer pricing. But perhaps more importantly, the case is about managing the cost/benefit tradeoffs that are inherent in a decentralized firm, especially the conflict between a parent and its foreign subsidiary. Dealing with these behaviors forces students to consider issues about organization design and control system administration. The case is a good vehicle for discussing the advantages and disadvantages of decentralization and the problems faced in administering a control system in a decentralized environment. |
|
| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
|
8
|
Yes
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
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
|
|
| |
4
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
|
| |
6
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Barça Products, S.A.
|
| A new management control system is floundering because the CEO does not see its value. Part of the problem is that the reports either tell him what he already knows or contradict what he knows. |
| |
3
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Barrington High School
|
| Introduces students to the balanced scorecard in a nonprofit organizations and illustrates some of the behavioral issues associated with its implementation. |
| |
7
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Barrington Products, Inc
|
| A multi-product company with a dysfunctional management control system. Lots of interesting issues to be resolved. |
| |
4
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Beifang Chuang Ye Vehicle Group
|
| Describes a simple, but real, example of an uncontrollable factor affecting a company's results. The effects of the uncontrollable event—a change in laws—are huge. Thus the case makes it easy to motivate a discussion of whether managers and salesmen should be protected from the effects of this event, and if so, how. Also provides an opportunity for some useful secondary learning. Students can get an inkling about what managing in China is like. They will see, for example, that Beifang, like most Chinese companies, uses performance-dependent incentive compensation, even though Chinese is an avowedly communist country with a socialist market economy. |
|
| Lin , Thomas W. |
| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
|
3
|
Yes
|
| Developing Country |
| For Profit |
|
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
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
|
|
| |
6
|
Yes
| |
| 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. |
| |
4
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
Add
|
| Boston Health Care for the Homeless Program, Inc.
|
| BHCHP is at a pivotal point. A new CEO must deal with an organization in which internal measurement and accountability hasn't been a high priority, but where external forces place a premium on delivering cost-effective services through managed care arrangements.
|
| |
11
|
Yes
| |
| 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
|
| Boulder Public Schools
|
| Provides students with an opportunity to look at both structure and process issues in a highly bureaucratic context, and to consider the appropriate balance between centralization and decentralization in a management control system. |
| |
9
|
No
| |
| Management Control Systems |
|
BEG
|
Add
|
|
| |
5
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Brookstone Ob-Gyn Associates (B)
|
| 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. |
| |
6
|
Yes
| |
| 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. |
| |
4
|
Yes
| |
| Finance/Financial Management |
|
INT
|
Add
|
|
| |
15
|
Yes
|
| Developing Country |
| Healthcare Management |
|
| Management Control Systems |
|
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
|
| CareGroup, Inc.
|
| Contains the financial statements for the years up to and including the serious financial difficulties experienced by this organization. |
| |
15
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
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
|
| Carson Housing Authority (A)
|
| An introductory financial accounting case designed to familiarize students with the balance sheet, income statement and statement of cash flows (same as Carson Realty but in a nonprofit context). (A) case is pretty simple, but a disaster is looming and most students don't see it. |
| |
1
|
Yes
| | |
BEG
|
Add
|
| Carson Housing Authority (B)
|
| An introductory financial accounting case designed to familiarize students with the balance sheet, income statement and statement of cash flows (same as Carson Realty but in a nonprofit context). (A) case is pretty simple, but a disaster is looming and most students don't see it. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Carson Realty Company (A)
|
| An introductory financial accounting case designed to familiarize students with the balance sheet, income statement and statement of cash flows. (A) case is pretty simple, but a disaster is looming and most students don't see it. |
| |
1
|
Yes
| | |
BEG
|
Add
|
| Carson Realty Company (B)
|
| An introductory financial accounting case designed to familiarize students with the balance sheet, income statement and statement of cash flows. (A) case is pretty simple, but a disaster is looming and most students don't see it. |
| |
2
|
Yes
| | |
INT
|
Add
|
| Carter Corporation
|
| Gives students practice in constructing consolidated statements. Is designed so that it progresses by stages from straightforward adjustments to more difficult and intricate ones. |
| |
3
|
Yes
| | |
ADV
|
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
|
| Catalytic Solutions, Inc.
|
| The Catalytic Solutions, Inc. (CSI) case was written to motivate a class discussion about some issues commonly related to the design of performance measurement and incentive systems in young, growing firms. The subject firm in this case is privately held, is still in a “pre-profit” situation, and is preparing itself for an IPO in, hopefully, the not-too-distant future. The case describes the company, its competitive advantages and strategy, and the elements of its employees' compensation package. For at least some employees, this package includes three elements: salaries, stock options, and an annual bonus. |
|
| Matejka, Michal |
| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
|
8
|
Yes
| |
| General Management |
| Organizational Behavior |
|
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
|
| Centro Italiano Sviluppo
|
| Zero-based budgeting in the Italian healthcare system. Goes beyond ZBB to many interesting control issues. |
| |
10
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Centuria Health System
|
| Describes an institution that was successful in preparing for a managed care environment. Describes three distinct historical periods: the early period during which the institution was known as the “sleeping giant”, the transitional period typified by attention to staff and the development of a set of values, and the present period. Can be taught as part of a sequence on managing change, and works well with the McKinsey 7S model. |
|
| Barrett, Diana |
| Young, David W. |
|
14
|
Yes
| | |
INT
|
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
|
| City of Douglas
|
| A reasonably easy case that illustrates quite nicely the differences between municipal accounting and GAAP accounting. It raises several issues for discussion. |
| |
7
|
Yes
| | |
INT
|
Add
|
| Clinique Nosral
|
| A combination budgeting and variance analysis case set in a central African country. The variance is tricky since no salary information is available. |
| |
4
|
No
|
| Developing Country |
| Healthcare Management |
|
| 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
|
| Commonwealth Business School
|
| A proposal for a new management control system to account for faculty time is met with some resistance. Students must assess the reports. |
| |
11
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Commonwealth University
|
| A relative simple transfer pricing case that helps students master the very basic computations. It serves as a practice case with a solution in some of the notes. |
| |
2
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Compact Computing Company
|
| Illustrates some of the complexities in accounting for shareholders’ equity in conjunction with the growth-related decisions that gave rise to the transactions. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Concord Municipal Hospital Department of Surgery
|
| A case that concerns a new chief of surgery’s need to turn around a department of surgery that is faced with many problems. Not only must she prioritize but she must deal with some internal politics. |
| |
3
|
No
| | |
BEG
|
Add
|
|
| |
2
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Conejo (El) Auto Clinic (B)
|
| The case shows a large budget overrun, and students must use the same cost drivers to do a variance analysis. |
| |
5
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Conejo (El) Family Planning Clinic
|
| A family planning clinic has overspent its budget. A staff analyst must do a variance analysis. Among other things, students need to interpret the flexible budget that he has prepared. They then must compute variances, some of which are a little tricky. |
| |
6
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Conglomerate, Inc. (A)
|
| A physician in charge of health care premiums in a large division of a Fortune 10 company is trying to devise ways to keep costs down. The (A) case has him looking at lots of data and trying to exercise leverage on providers to adopt his approaches by contracting with only one managed care plan. In the (B) case, his apparently successful plan falls apart when a large customer of another of the company's divisions (who lost revenue as a result of the cost-containment approaches) threatens to withhold purchases unless the new approaches are abandoned |
| |
12
|
No
| | |
INT
|
Add
|
| Conglomerate, Inc. (B)
|
| A physician in charge of health care premiums in a large division of a Fortune 10 company is trying to devise ways to keep costs down. The (A) case has him looking at lots of data and trying to exercise leverage on providers to adopt his approaches by contracting with only one managed care plan. In the (B) case, his apparently successful plan falls apart when a large customer of another of the company's divisions (who lost revenue as a result of the cost-containment approaches) threatens to withhold purchases unless the new approaches are abandoned |
| |
2
|
No
| | |
INT
|
Add
|
| Conservative Accounting in The General Products Division
|
| This case was written to motivate a ethical discussion of earnings management activities. The example presented here is different from most of those discussed because the earnings management activities described in the case decrease income. That is, the accounting is conservative. Conservatism makes more students conclude the actions are ethical. But aren't managers ultraconservative merely because they want to “save” profits they can turn in a later accounting period if needed? |
| |
1
|
Yes
| |
| Financial Accounting |
| General Management |
|
BEG
|
Add
|
| Consumers Union
|
| Looks at how the five forces affecting CU's industry have changed with the arrival of Internet competition for many of its services. Students must assess CU's strategy and how it should be changed. They also must consider how CU's activity set needs to be adjusted to fit with the new strategy. |
|
| Young, David W. |
| Noble, David |
|
19
|
Yes
| | |
ADV
|
Add
|
| Controls at the Bellagio Casino Resort
|
| This case was designed to (a) illustrate a control system that is dominated by action and personnel controls, rather than results controls, (b) lead to a discussion of what is meant by the term “tight control,” and (c) lead to a discussion of the meaning of what auditors refer to as “internal control,” which is a subset of the broader area of management control. The case describes an excellent system of controls over cash and cash-equivalent stocks and movements thereof. These controls, which fall in the category of internal controls, are necessary but not sufficient to guarantee good management control. |
|
| Merchant, Kenneth A. |
| Porter, Leslie R. |
| Van der Stede, Wim A. |
|
26
|
Yes
| |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Converse Health System
|
| Addresses two major issues facing an integrated delivery system ( IDS) in promoting goal congruence: the design of financial responsibility centers and the selection of an appropriate transfer pricing methodology. It helps students to see that, in a truly integrated IDS, treating hospitals (and other providers) as standard expense centers and using two-part transfer prices can help to improve goal congruence. |
| |
9
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
|
| |
5
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
Add
|
| Copies Express
|
| An introductory financial accounting case that has a few tricky transactions. Would make a good first exam. |
| |
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
|
| Determination of Need Program
|
| A lengthy case describing a wide variety of issues surrounding the elimination of a certificate of need program in a state that has passed market-oriented healthcare legislation. |
| |
30
|
No
| | |
INT
|
Add
|
| Diagnostic Products Corporation
|
| This case illustrates the control system used in a field service engineer (FSE) setting. The case is particularly interesting because the company, Diagnostic Products Corporation (DPC), is in the midst of a significant change. Formerly, company managers controlled FSE inputs-they paid FSEs for hours worked. Now they are attempting to measure FSE outputs, or results, and to provide performance-dependent compensation.
DPC managers have determined that total customer satisfaction is the primary result of the FSEs' work. But it is not the only important result. They are facing a number of challenges in understanding all of the important result areas, how to measure each of them, and how to weight them in importance. Thus, the case illustrates most of the difficulties companies face in developing a combination-of-measures results control system, one complex form of which is a Balanced Scorecard. |
|
| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
|
9
|
Yes
| |
| Management Control Systems |
| Organizational Behavior |
|
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. |
| |
3
|
Yes
| |
| 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. |
| |
9
|
Yes
| |
| Finance/Financial Management |
|
BEG
|
Add
|
| Docs in a Box, Inc.
|
| A relatively basic financial accounting case concerning a start-up company. Has been used successfully as a test of students mastery of introductory material. |
| |
1
|
Yes
|
| For Profit |
| Healthcare 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
| |
| Finance/Financial Management |
|
INT
|
Add
|
| Easter Seal Foundation of New Hampshire and Vermont (A)
|
| The (A) case presents an organization in financial difficulties, and a new CEO has just taken over. Students must propose changes to the management control system and other organizational features. The (B) case (short enough for an in-class handout) describes what he did, and students are asked to assess his actions. |
| |
15
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Easter Seal Foundation of New Hampshire and Vermont (B)
|
| The (A) case presents an organization in financial difficulties, and a new CEO has just taken over. Students must propose changes to the management control system and other organizational features. The (B) case (short enough for an in-class handout) describes what he did, and students are asked to assess his actions. |
| |
4
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Enager Industries, Inc.
|
| A classic case on investment centers and their pitfalls. Updated to eliminate all references to dates. |
| |
5
|
Yes
| |
| Management Control Systems |
|
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. |
| |
2
|
Yes
| |
| 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. |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
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. (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. |
| |
2
|
Yes
| |
| 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. |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
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
|
|
| |
3
|
No
| |
| General Management |
| Marketing |
| Operations Management |
|
BEG
|
Add
|
|
| |
2
|
No
| |
| General Management |
| Marketing |
| Operations Management |
|
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) |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Management Control Systems |
|
BEG
|
Add
|
| Fletcher Allen Health Care
|
| A lengthy case describing a failed attempt to implement a new strategy and a new management control system. Students must assess where the control system could have been better designed as well as why the implementation effort failed. |
| |
22
|
Yes
| |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
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
|
| Franklin Health Associates (A)
|
| A case that allows students to assess the linkages among strategy, structure, and the management control system. Lots of problems to find and solve. (An extension of Franklin Group Practice) |
| |
10
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
|
| |
4
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Freedom Technology Company
|
| Requires students to prepare translated year-end statements using the method required by FASB 52 versus the method used with FASB 8. |
| |
2
|
Yes
| | |
INT
|
Add
|
|
| |
3
|
No
| | |
INT
|
Add
|
| Garrow Corporation (B)
|
| A follow-on to the (A) case with several additional transactions, some quite complicated, that will change the final results on the financial statements depending on how they're treated. |
| |
2
|
No
| | |
INT
|
Add
|
| Genmo Corporation
|
| Students must work backwards with ratios to create a set of financial statements |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Giant Utility Company
|
| Students must debunk some of the common misconceptions about bond interest and bond prices for different types of bonds. |
| |
1
|
Yes
| | |
BEG
|
Add
|
| Global Investors, Inc.
|
| This case was written to illustrate a transfer pricing problem in a service setting, here an investment management company. The issues and solutions are not as obvious as in a manufacturing setting where one division produces parts that are transferred to another division for further processing.
The case is a disguised version of a real conflict in which emotions were running high. The case exposes students to a broad range of issues that can be raised when negotiating transfer pricing. These include cost allocation methods, managers' interests and perceptions, organizational roles and conflicts, taxes, ownership structure and manager compensation, and ethics. The case also illustrates that there are often no obvious, clean solutions to transfer pricing problems. |
|
| Merchant, Kenneth A. |
| Sandino, Tatiana |
|
11
|
Yes
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
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
|
| 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. |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Gourmet Delights, Inc.
|
| 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. |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
|
| |
7
|
Yes
| |
| Finance/Financial Management |
|
INT
|
Add
|
| Granville Symphony Orchestra
|
| 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
|