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303 Cases Found: New/Updated Item  New/Updated Item  |   Popular Item  Popular Item

Title (click on title for details)Author(s)PagesTNSettingFunctional AreaLevelEP
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 Popular Item
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
Abington Medical Education Programs
A complex case dealing with the cost of graduate medical education.
15 Yes ADV Add
Amerbrand (A)
Some tricky issues in preparing a SCF
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 INT Add
Any Willing Physician Bill
A lengthy case dealing with the complexities of any willing provider legislation.
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 ADV Add
Arlington Boat Club
A short case that deals with a few somewhat tricky accounting transactions
3 Yes BEG Add
Athenaeum School Popular Item
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.
8 Yes INT Add
Baldwin Bicycle Company Popular Item
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
Bandon Medical Associates (A)
The students must build a budget using cost drivers in a somewhat complex setting.
4 Yes BEG Add
Bandon Medical Associates (B)
The students must use variance analysis to determine why a budgeted surplus became an actual loss.
6 Yes 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 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 BEG Add
Barrington Products, Inc
A multi-product company with a dysfunctional management control system. Lots of interesting issues to be resolved.
4 Yes 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.
3 Yes 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.
6 Yes 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.
6 Yes 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 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 INT Add
Boston University Medical Center Hospital Popular Item
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 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 BEG Add
Brookstone Ob-Gyn Associates (A) Popular Item
The (A) case is a very simple introduction to financial accounting.
5 Yes 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.
6 Yes 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 INT Add
Burinam Health Services Division
A programming, budgeting, and reporting system in a developing country. Contains several reports that students need to assess.
15 Yes 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.
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 INT Add
Carlsbad Home Care Popular Item
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 Popular Item
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) Popular Item
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) Popular Item
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. Popular Item
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 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.
8 Yes 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 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.
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.
5 Yes BEG Add
City of Douglas Popular Item
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 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 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 BEG Add
Compact Computing Company Popular Item
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
Conejo (El) Auto Clinic (A)
Students must build a budget in a relatively simple situation using cost drivers.
2 Yes 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 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 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 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.
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.
26 Yes 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 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.
5 Yes 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
Cortland Manufacturing Company
An ABC case with a health care spin. Very similar to Wizard Manufacturing
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 Popular Item
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.
9 Yes 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 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 BEG Add
Docs in a Box, Inc. Popular Item
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 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.
3 Yes INT Add
Easter Seal Foundation of New Hampshire and Vermont (A) Popular Item
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 INT Add
Easter Seal Foundation of New Hampshire and Vermont (B) Popular Item
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 INT Add
Enager Industries, Inc. Popular Item
A classic case on investment centers and their pitfalls. Updated to eliminate all references to dates.
5 Yes 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 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 BEG Add
Energy Associates (C) Popular Item
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 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 BEG Add
Energy Devices, Inc. (C) Popular Item
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
Ergonomics Consultants (A)
Deals with a market analysis and other matters associated with forming a new consulting business
3 No BEG Add
Ergonomics Consultants (B)
Market analysis and other matters associated with forming a new consulting business
2 No 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 BEG Add
Fletcher Allen Health Care Popular Item
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 INT Add
Forner Carpet Popular Item
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) Popular Item
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 INT Add
Franklin Health Associates (B)
A tricky variance analysis case, building on the (A) case. It has a few unusual twists that usually fool the students.
4 Yes 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
Garrow Corporation (A)
Several tricky accounting issues involving contingent liabilities and capital leases.
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 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.
11 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.
4 Yes 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 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.
2 Yes 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.
7 Yes 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.
6 Yes 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
8 Yes INT Add
Haas School of Business
An ethics case in which students must debate the wisdom of a dean’s decision to supplement university-capped faculty salaries with some executive education programs. Boils down to means versus ends.
7 Yes INT Add
Hamilton Hospital Popular Item
The saga of a chief of surgery attempting to implement a group practice in a teaching hospital in order to abide by university salary caps. The implementation process is complicated by a new billing system that provides inaccurate information.
9 Yes INT Add
Harbor City Community Center Popular Item
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 Popular Item
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
Hardin Tool Company
Gives student practice in applying the pooling of interests and purchase methods of accounting for a business combination. The case purposely avoids the complications of intercompany transactions.
2 Yes INT Add
Harlan Foundation Popular Item
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
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.
5 No INT Add
Hilda Cook
The saga of a 90 year old woman diagnosed with liver cancer, demonstrating the need for greater coordination among hospitals, primary care physicians, and attending doctors.
5 Yes BEG Add
Hillside Hospital
The saga of a chief of medicine attempting to implement a group practice in a teaching hospital in order to abide by university salary caps. The implementation process is complicated by a new billing system that provides inaccurate information. Identical to Hamilton Hospital, but set in a department of medicine instead of surgery.
9 Yes INT Add
Hospital San Pedro
A letter from an upset citizen describes how a health system works in reality. Students must prepare a flow chart based on the letter, and then recommend changes.
3 Yes BEG Add
Housing Finance Agency Popular Item
The head of the housing agency is evaluating the program to encourage more rental construction. At issue is whether a project selection system is working appropriately.
7 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 Popular Item
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
Improving Customer Satisfaction in the Office of Personnel (A)
The (A) case lays out a problem with customer satisfaction, and presents a survey as well as some data on phone calls. Students must produce a run chart of calls and a process flow diagram of an office procedure. The (B) case shows the results of the survey. Students must prepare scatter plots, a Pareto diagram, and a fishbone diagram. They then must consider solutions.
5 Yes INT Add
Improving Customer Satisfaction in the Office of Personnel (B)
The (A) case lays out a problem with customer satisfaction, and presents a survey as well as some data on phone calls. Students must produce a run chart of calls and a process flow diagram of an office procedure. The (B) case shows the results of the survey. Students must prepare scatter plots, a Pareto diagram, and a fishbone diagram. They then must consider solutions.
2 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 BEG 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.
2 Yes INT Add
J. Prep Company (A)
Three introductory financial accounting cases. The (A) and (B) cases require balance sheets only. The (A) case is a startup, where the owner is not managing cash well. The (B) case introduces a bank loan. The (C) case is the same as (B) except it requires students to prepare an income statement.
3 Yes BEG Add
J. Prep Company (B)
Three introductory financial accounting cases. The (A) and (B) cases require balance sheets only. The (A) case is a startup, where the owner is not managing cash well. The (B) case introduces a bank loan. The (C) case is the same as (B) except it requires students to prepare an income statement.
2 Yes BEG Add
J. Prep Company (C)
Three introductory financial accounting cases. The (A) and (B) cases require balance sheets only. The (A) case is a startup, where the owner is not managing cash well. The (B) case introduces a bank loan. The (C) case is the same as (B) except it requires students to prepare an income statement.
2 Yes BEG 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.
2 Yes BEG Add
JCN Computers
A relatively straightforward case that gives students practice in accounting for bond interest, payments, and recording the transactions.
1 Yes BEG Add
Jebah Hospital
Like Croswell and Carroll but in a centrally-funded system with no prices
8 Yes BEG Add
Jefferson Department of Obstetrics and Gynecology (A)
Chronicles a change effort initiated by a new department chair in a teaching hospital. He must develop a strategy, and work with faculty to make the needed changes. The B and C cases can be distributed during the discussion.
4 No BEG Add
Jefferson Department of Obstetrics and Gynecology (B)
Chronicles a change effort initiated by a new department chair in a teaching hospital. He must develop a strategy, and work with faculty to make the needed changes. The B and C cases can be distributed during the discussion.
4 No BEG Add
Jefferson Department of Obstetrics and Gynecology (C)
Chronicles a change effort initiated by a new department chair in a teaching hospital. He must develop a strategy, and work with faculty to make the needed changes. The B and C cases can be distributed during the discussion.
2 No 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. Popular Item
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
Joanne Gotsinas (A) Popular Item
A series of four cases that deal with interesting real-life complications to the accounting taught in most introductory financial accounting courses. Each case in the series raises issues that are relevant at various points during a typical first year course. Updated to exclude years and change the name.
3 Yes INT Add
Joanne Gotsinas (B) Popular Item
A series of four cases that deal with interesting real-life complications to the accounting taught in most introductory financial accounting courses. Each case in the series raises issues that are relevant at various points during a typical first year course. Updated to exclude years and change the name.
2 Yes INT Add
Joanne Gotsinas (C) Popular Item
A series of four cases that deal with interesting real-life complications to the accounting taught in most introductory financial accounting courses. Each case in the series raises issues that are relevant at various points during a typical first year course. Updated to exclude years and change the name.
3 Yes INT Add
Joanne Gotsinas (D) Popular Item
A series of four cases that deal with interesting real-life complications to the accounting taught in most introductory financial accounting courses. Each case in the series raises issues that are relevant at various points during a typical first year course. Updated to exclude years and change the name.
3 Yes INT Add
Job Enrichment Division (A)
The (A) case requires students to use some budget drivers to build a budget for the training division of a large company and compute a transfer price per trainee. The (B) case shows actual results, and requires students to compute a flexible budget and the relevant variances.
2 Yes BEG Add
Job Enrichment Division (B)
The (A) case requires students to use some budget drivers to build a budget for the training division of a large company and compute a transfer price per trainee. The (B) case shows actual results, and requires students to compute a flexible budget and the relevant variances.
1 Yes BEG Add
Johnson Lens Company
Students must create an income statement and a balance sheet for a company that has had some tricky transactions.
3 Yes INT 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
Jupiter Insurance Company
Requires students to use their knowledge of accounts such as prepaid insurance and unearned revenue and the underlying concepts to analyze a situation that involves the matching concept in an insurance company, using the liability account "claims incurred but not received," (or the IBNR, as it is called in the insurance industry).
3 Yes INT Add
Kelmscott Rare Breeds Foundation
A long and complex case that requires students to assess how a management control system fits with a variety of other organizational activities, including strategy formulation, culture, authority, client management, motivation, and conflict management. The setting is an unusual one -- a nonprofit farm attempting to preserve vanishing breeds of farm animals.
33 Yes ADV Add
Kim Fuller
A nice introductory case for a financial accounting course. A person starting a business must draw up a beginning balance sheet, and also think about what kinds of non-accounting information will be needed to manage the business on an ongoing basis.
2 Yes BEG Add
Kooistra Autogroep
Describes a company that has expanded significantly from a small owner-run automobile retailer to a top-20 player in the Dutch car dealership market. To handle the growth, management is making an important transition from a primarily centralized organization to a decentralized one. This transition allows the case to be used to motivate discussions of a number of substantive issues, including the effects of an organization's growth and competitive environment on its organization structure and management control system design, advantages and disadvantages of decentralization, and design of control systems in decentralized organizations. Can be used in conjunction with the Puente Hills Toyota case study to discuss whether incentives are effective in driving performance.
8 Yes INT Add
Kranworth Chair Corporation
Describes a company that is making an important transition-from a functional organization structure a divisionalized one. The case to be used to motivate discussion of a number of substantive issues, including the effects of an organization's strategy, growth, and competitive environment on its management control system design; advantages and disadvantages of decentralization; design of control systems in a divisionalized company, and design and implementation of performance evaluation and incentive systems associated with changes in organizational design and the allocation of organizational decision rights, in particular. The case also provides some details about KCC's early experiences with the new organizational structure and management control system design, thereby providing opportunities for students to suggest possible improvements.
9 Yes INT Add
Kyle Evans (A)
A conflict management case in which the issues are being discussed by E-mail and the matter is becoming increasingly inflamed.
8 Yes BEG Add
Kyle Evans (B)
A follow-on to the (A) case in which students are asked to reflect on how the situation could have been handled better, and what should be done now.
1 No BEG Add
Lakeside Hospital Popular Item
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
Lakeview Hospital
Like Lakeside but in a centrally funded sysem with no prices.
4 Yes BEG Add
Lambert Corporation
A relatively simple exercise in the mechanics of LIFO and FIFO, including work with LIFO reserve.
2 Yes 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.
11 Yes BEG Add
Landau Company Popular Item
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
Larkin Motel
An apparently successful motel may not be as profitable as the owners think. Students must sort through some data, prepare an income statement and then compare it on a common-sized basis to some industry data.
4 Yes BEG 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
4 Yes INT Add
Laverne General Hospital: Process Improvement in the Operating Room
Contains detailed charts and schedules of pre- and post-change in managing the hospital's operating rooms. Students must figure out if some significant changes have taken place, and, if so, what they are and whether they are sustainable.
24 No INT Add
Laverne General Hospital: The Orthopedic Center
Contains some minimal information from the other Laverne case, but is stand-alone. Asks students to determine what other organizational processes have been at work to achieve the success in the OR and how, if at all, those processes will need to be modified when the hospital "exports" the system to its soon-to-be-opened orthopedic center.
26 Yes INT Add
Lawrence University Medical Center
A chief of medicine is faced with multiple demands on his time and is attempting to prioritize. Students must determine which problems require his involvement and which do not.
5 No BEG Add
Lenox Department of Obstetrics and Gynecology (A)
A case on change implementation in a medical center. There are many places where change is needed, and the new department head needs to prioritize.
4 No BEG Add
Lenox Department of Obstetrics and Gynecology (B)
A case for in-class distribution following discussion of the Lenox (A) case. It is set 9 months later, and the “honeymoon” is over. Now what?
3 No BEG Add
Leo's Four-Plex Theater
This case is intended as an in-class, “warm-up” case. It is particularly useful on the first day of class where students cannot be made to prepare a longer case prior to class. The case motivates the students (1) to think about the meaning of good control; (2) to consider a number of different forms of controls; (3) to think about the design vs. the implementation of the various forms of controls; and (4) to consider costs in their recommendations.
2 Yes BEG 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.
3 Yes INT Add
Lomita Hospital (A) Popular Item
The chief of pathology must prepare a budget under conditions of uncertainty, and with some question about whether he has been appropriately structured as a discretionary expense center.
8 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
Lone Pine Cafe (A)
A fairly basic case that gives students some practice in preparing a balance sheet (A case) and an income statement (B case).
2 Yes BEG Add
Lone Pine Cafe (B)
A fairly basic case that gives students some practice in preparing a balance sheet (A case) and an income statement (B case).
1 Yes BEG Add
Los Niños Day Care Center
A fairly basic case on preparing a set of financial statements from some traditional information.
2 Yes BEG Add
Los Reyes Hospital (A) Popular Item
The A case provides students with some basic cost drivers that they can use to build a budget, which they are required to do, and also to consider ways to cut it. The (B) case shows that the (A) case budget has been exceeded, and the students must compute the appropriate variances, and recommend a course of action.
2 Yes BEG Add
Los Reyes Hospital (B) Popular Item
The A case provides students with some basic cost drivers that they can use to build a budget, which they are required to do, and also to consider ways to cut it. The (B) case shows that the (A) case budget has been exceeded, and the students must compute the appropriate variances, and recommend a course of action.
4 Yes 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
Lutz Realty Company
A balance sheet and income statement must be prepared for a company where there are disputes about some of the items. A good case for midway through an introductory accounting course.
2 No BEG Add
Management Development, Inc.
A relatively simple financial accounting case containing 10 transactions. Would make a good first exam in an introductory course.
2 Yes 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.
4 Yes 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.
4 Yes 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.
11 Yes BEG Add
Massachusetts General Physicians Organization
The MGPO is attempting to institute a new compensation that deals with a mixed payment model in which some of a physician’s revenue comes from fee for service and some from capitation. Also at work are several non-financial measures of performance that complicate the compensation model. Each of several group practices is a profit center, and must decide if it wishes to decentralize this responsibility down to individual physicians within the group.
19 Yes INT Add
MASSBAY Pediatric Service: Designing the New Unit Popular Item
An OM case in which students must determine the factors that should be considered in forecasting future demand for the Pediatric Group Practice, and relate them to matters such as exam room requirements, the current process flow. some proposed changes in scheduling method, and a redesign of the support staff function.
11 Yes BEG Add
Maynard Company (A)
In the (A) case, students must use some unorganized information to prepare two balance sheets, one month apart, and comment on the reasons for the changes. In the (B) case, students must use some cash inflows and outflows in conjunction with the (A) case information to prepare an income statement.
2 Yes BEG Add
Maynard Company (B)
In the (A) case, students must use some unorganized information to prepare two balance sheets, one month apart, and comment on the reasons for the changes. In the (B) case, students must use some cash inflows and outflows in conjunction with the (A) case information to prepare an income statement.
2 Yes 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.
2 Yes BEG Add
Medieval Image
A recently-minted MBA is confused because LIFO is not following the basic rule of thumb. Students need to figure out that a LIFO liquidation is taking place.
2 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
Megafloat Corporation
A relatively simple exercise in accounting for bonds when the prevailing interest rate differs from the coupon rate. Also requires students to articulate what selling at a discount really means.
1 Yes BEG Add
Memorial Hospital
A short case on a hospital attempting to position itself in a healthcare market.
2 No 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.
4 Yes 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.
4 Yes 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.
6 Yes 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).
6 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 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.
4 Yes INT Add
Meredith Center Popular Item
A market segmentation case in which an organization that serves the blind is attempting to position itself in such a way that it can remain financially viable while accomplishing its mission. At issue are different “segments” of the blind population, referral patterns, and the fit between programs and needs.
20 No INT Add
Milan Sanitation Department
The creation of profit centers in a municipal repair garage has changed worker incentives, and greatly improved productivity. The manager must decide what to do now that the initial luster has worn off.
3 Yes BEG Add
Moray Junior High School Popular Item
A junior high school principal in a school-based system is faced with some difficult budget cuts. Students can put the budget on a spreadsheet and play with the possibilities. Given the constraints the principal faces, nothing appears to work.
6 Yes 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
Mt. Auburn/Cambridge Group Practice Initiative
Physicians from several different specialties, including primary care, are attempting to organization themselves in a competitive health care environment
10 No INT 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 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 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 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 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 BEG Add
National Association of Accountants
A case that involves some tricky accounting choices that even the Association’s members (a disguised organization of accountants) cannot agree on.
3 Yes BEG Add
National Youth Association
A transfer pricing case similar to the Birch Paper Company case but in a nonprofit setting
2 No INT Add
Neighborhood Servings Popular Item
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
New England Health Plan
An OM case concerning some tricky issues in scheduling the operating room
10 No BEG Add
New England Medical Center: Lab Central Receiving Area
An OM case concerning managing demand in an environment with a great deal of variation
7 No BEG Add
New England Trust Popular Item
A "ratio detective" case involving 10 nonprofit organizations of varying sizes, characteristics, and means of support.
4 Yes BEG Add
New Wave Hair Salon
A management control system case in which poorly designed responsibility centers and bonus arrangements have led to goal incongruent behavior. There also is a fairness issue. The presenting issue is that the bonuses have been earned even though the hair salon ran a deficit.
6 Yes INT Add
Norman Corporation (A)
An accountant is conducting an audit and faces some tricky accounting decisions. In the (A) case they include two pending lawsuits (being treated differently), a plant maintenance expenditure, a bond sold at a discount, operating versus non-operating expenses, and an automobile lease (capital or operating?). In the (B) case, they include advertising expenses, capitalization of development costs, deferred costs of a training program, allowance for doubtful accounts (with a large item due from a bankrupt customer), an insurance reserve, sale of treasury stock, and the treatment of dividends.
3 Yes INT Add
Norman Corporation (B)
An accountant is conducting an audit and faces some tricky accounting decisions. In the (A) case they include two pending lawsuits (being treated differently), a plant maintenance expenditure, a bond sold at a discount, operating versus non-operating expenses, and an automobile lease (capital or operating?). In the (B) case, they include advertising expenses, capitalization of development costs, deferred costs of a training program, allowance for doubtful accounts (with a large item due from a bankrupt customer), an insurance reserve, sale of treasury stock, and the treatment of dividends.
2 Yes INT Add
North Lincoln
A description of the building of a budget in a small state government. Illustrates various types of game playing, and machinations that people use to obtain resources. Includes a director of fiscal affairs trying unsuccessfully to introduce “rationality” into a system where stakeholders get their needs met because of the system’s irrationality.
17 Yes INT 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.
7 Yes INT Add
Oceanside Inn
A relatively simple introductory financial accounting case. New information has come to light that indicates the original set of financial statements is incorrect. Students must make the corrections. There is a curve ball that confuses many students and makes for a good learning experience. Same as Oceanside Nursing Home but in a for profit context.
2 Yes BEG Add
Oceanside Nursing Home
A relatively simple introductory financial accounting case. New information has come to light that indicates the original set of financial statements is incorrect. Students must make the corrections. There is one curve ball that confuses many students and makes for a good learning experience.
2 Yes BEG Add
Office of Community Development
A case about where to place the budget branch: with the accountants or with the planners and programmers? It’s location will have a big impact on how budgeting takes place.
5 Yes BEG Add
Office of Personnel
Describes a series of interactions a faculty member has with the office of personnel in an effort to obtain an ID card with a photo. Raises many questions about quality, service, and responsibility
2 Yes BEG Add
Olympic Car Wash
This is a case that links a flexible budget to a bonus system. The question is “how large should the bonus pool be based on what the manager can and cannot control?” The case is not as simple as it might first seem.
2 Yes BEG Add
Omega Research Institute Popular Item
A research institute has changed its strategy but has not changed a variety of internal activities and processes to make them consistent with the new strategy. Students need to identify those processes that need redesign. They include authority and influence, conflict management, customer management, management control, motivation, and a few others.
11 Yes INT Add
Opera Workshop
A relatively basic financial accounting case that requires students to make a series of entries for a year of operations and to create a balance sheet and income statement for the year. This case is used as a practice in some of the notes on financial accounting.
2 Yes BEG 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
Pacific Sunwear of California, Inc.
This case illustrates one company's efforts to comply with the Sarbanes-Oxley Act of 2002 (SOX) and, in particular, Section 404 of the Act requiring elaborate tests and certifications of the effectiveness of the company's internal control system. In this case, the company's executives have concluded that the costs of this effort greatly exceeded the benefits to the company. They are endeavoring to cut their compliance costs and to redeploy their control and internal audit resources to other, more important tasks, such as enterprise risk management.
14 Yes INT 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
Park Nicollet
A young physician has been assigned responsibility for working with a task force to develop a clinical guideline for urinary tract infections. She must answer several questions, including membership on the task force, time frame, and needed resources.
2 Yes 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.
1 Yes BEG Add
Penn State Children's Hospital: The Oncology Infusion Room
Managing variability in demand in a capacity-constrained environment.
7 No BEG Add
Penn State-Geisinger Health System
A variety of decisions faces the senior management team of the newly merged entity (which became unmerged several years later). Responsibility center design is complicated by a combination of programs and regions. Capital investment is also complicated, as is attaining the "right" balance between centralization and decentralization.
4 No INT Add
Percy Memorial Hospital
A senior manager at a small community hospital in a very competitive environment is considering the establishment of a physician-hospital organization (PHO). There are seven issues that he must resolve in doing so. The issues are common to all PHOs.
11 Yes INT Add
Philip Anderson
This case illustrates a common control system dysfunctional side-effect-incentives-caused conflicts of interest faced by brokers in the retail brokerage industry. Sometimes brokers are torn between serving their clients' and their firms' best interests. This case can be taught from the perspective of Philip Anderson, the branch manager, which makes it an ethics case. Does Philip have an ethical obligation to serve his clients' interests to the best of his ability, even at some cost to his firm and, presumably, himself? The ethics discussion can also be continued at both the firm and industry levels of analysis. What should financial service firms' stance be in situations like this? Do they want brokers to maximize long-term profits even if that does not serve their client base optimally? Are brokers more like professional advisors or salespeople?
2 Yes BEG Add
Pi Kappa Phi, Inc.
Lets students be forensic accountants. A fraternity house was damaged by fire, and alumni are being asked to donate funds for reconstruction. There also has been a large insurance settlement. Some digging in the financials suggests that perhaps the fire (that took place in June, just after graduation) was not as devastating as might first be imagined.
7 Yes INT Add
Piedmont University
A college is considering the designation of each of its schools as a profit center. Several issues must be resolved before a decision can be made, including, among others, how to deal with central administrative costs, libraries, computer support, and cross registration.
3 Yes INT Add
Pilbeam Company
Students must work through a series of accounting transactions, involving manufacturing inventories for two products to arrive at an income statement and a balance sheet. They then must assess the accuracy of the results.
3 No 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.
7 Yes INT Add
Preferred Health Network, Inc.
A managed care plan has instituted a reporting system that compares physicians’ practice patterns to some national standards in an effort to control utilization. Physicians’ reactions are mixed. Management now must decide the next steps to take.
9 Yes INT Add
Priority Health System Popular Item
An integrated delivery system is attempting to implement a clinical pathway for colon cancer. Many barriers exist to a successful implementation, including trying to coordinate care across several entities within the IDS. Many misfits among organizational processes, and some important behavioral issues.
13 Yes INT Add
Private Fitness, LLC
This case describes a real control problem faced by a small fitness-training business. A trusted employee was both stealing cash and, by not recording all sales, diverting some revenues to herself. Students find the setting interesting and easily understandable, but discussion of this simple setting helps students understand the range of control alternatives that firms can use. This is an important first step in designing a control system. The case illustrates a common problem faced in many small businesses-lack of overlapping controls, or in this case what auditors call “separation of duties.” In addressing the problem described here, students can consider a broad range of control alternatives and their advantages and disadvantages.
2 Yes BEG Add
Protectomatic, Inc.
A quite complicated case concerning the expensing of various costs for a credit card protection company. The accounting is done in such a way that the company pays no taxes. Students must figure out some fairly complex transactions that are at work.
4 Yes ADV 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.
13 Yes INT Add
Riverview Community Health Clinic
A pretty basic full cost accounting case requiring the preparation of a simple stepdown.
1 Yes BEG Add
Robert Wood Johnson Medical School Popular Item
The chair of anesthesiology is fighting many battles on many fronts. Students must first define his strategy in comparison to that of the hospital and the medical school. They then must assess a new incentive compensation system he has designed in light of how the department’s responsibility centers are structured.
18 Yes ADV Add
Rush-Presbyterian-St. Luke's Medical Center Popular Item
A quite complicated case concerning a Women’s and Children’s “hospital” (within Rush) that is attempting (not very successfully) to implement a new management control system. Part of the problem lies in not understanding the concept of a flexible budget, but there are many other problems.
15 Yes ADV Add
Santaló, S.A.
A geographically diversified European conglomerate is attempting to determine how much autonomy to give to its sales offices. At issue is a major transfer pricing problem in that products cost differently depending on the country from which they are sourced. There are also questions about overhead allocations and the extent to which a sales office manager can really control the elements for which he/she is being held responsible.
7 Yes INT 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
Sidney's Art Gallery
A financial accounting case with some minor curve balls. Requires understanding journal entries, T accounts, and adjusting entries, and asks students to prepare a balance sheet and income statement. Suitable for an introductory course about 2-3 weeks into the semester.
3 Yes BEG Add
Silver Appliance Company
A case that gives students practice in comparing the installment method to the delivery method of accounting, and the impact on taxes. A number of questions are raised that students must address.
2 Yes 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.
3 Yes 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.
2 Yes INT Add
South Brookfield Hospital
A complex case in which a data base has been assembled and managers and planners are attempting to determine how to use it. The hospital's managers hope that the data will give them the capability to: (1) define product mix and associated costs, (2) maximize reimbursement, (3) improve competitive position, and (4) plan and market new services and equipment. Students are asked to assess how well the new data base assists with these objectives.
7 Yes INT Add
South Central Mental Health Association
An almost failed attempt to implement a new management control/management information system in a mental health agency. Providers are mixed in their views, but some are openly opposing it. Students must diagnose the various reasons for the difficulties and propose some next steps.
9 Yes INT Add
South Kingston Health Center Popular Item
A marketing case in which the executive director of the health center has ambitious plans but no marketing strategy to back them up. Students must analyze where problems exist and propose solutions.
14 Yes INT Add
South Street Health Center
Like Southern State University Health System but set in a health center instead of a teaching hospital.
8 Yes INT Add
Southern California Edison
The Southern California Edison (SCE) case motivates a discussion of whether companies should make adjustments for uncontrollable factors that affect the measures on which managers are being evaluated, and if so, how. SCE faced a “tsunami-like” event-the California Energy Crisis of 2000 and 2001 caused, in part, by Enron managers' manipulation of the power markets. Interestingly, though, not all students will agree that the event was completely uncontrollable by management. Therefore, the case allows a discussion of which circumstances should be considered partially or completely uncontrollable by management, and commensurate with these judgments, which adjustments should be made to measured performance for which purposes.
10 Yes INT Add
Southern Seattle University Health System (A)
Similar to Southern State UHS, but in two parts. In the A case, students must consider the responsibility center structure in the department of medicine, and assess how the budget has been constructed. In the B case, they are given enough data to build a budget themselves on a spreadsheet, using cost drivers.
9 Yes INT Add
Southern Seattle University Health System (B)
Similar to Southern State UHS, but in two parts. In the A case, students must consider the responsibility center structure in the department of medicine, and assess how the budget has been constructed. In the B case, they are given enough data to build a budget themselves on a spreadsheet, using cost drivers.
4 Yes BEG Add
Southern State University Health System Popular Item
This case allows students to (a) work with the concept of responsibility centers in a department of medicine, (b) define lines of business, and (c) assess the feasibility of a business plan by a division within the department. At issue is the balance among teaching, research, and clinical care.
10 No INT Add
Specter Systems, Inc.
A relatively simple case that allows students to look at the effects of LIFO/FIFO over a 2-year period, and also to assess the differences between a capital lease and an operating lease.
3 Yes BEG Add
Springfield Builders
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.
2 Yes BEG Add
Springfield Handyman Program
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.
2 Yes BEG Add
Springfield Visiting Nurse Association
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.
2 Yes BEG Add
Spruce Street Shelter Popular Item
A relatively simple case on the subject of flexible budgeting, but it raises enough issues concerning the use of the reports that it can easily be used for an entire class session. It provides a nice lead-in to somewhat more complex variance analysis cases.
3 Yes BEG Add
Stafford Press
A series of short problems dealing with various aspects of fixed asset accounting. The problems illustrate issues of asset valuation, disposal gains and losses, and expense versus capitalization of certain items. Students must analyze the impact on the income statement and balance sheet, and prepare a revised balance sheet.
2 Yes INT Add
Stern Corporation (A)
The (A) case is designed to give students practice in handling the various transactions for accounts receivable and bad debts. There can be differences of opinion, particularly about the treatment of bad debts recovered. The (B) case is similar and asks students to analyze the effect of each of several transactions on the property, plant, and equipment accounts, accumulated depreciation, and any other accounts that may be involved.
2 Yes INT Add
Stern Corporation (B)
The (A) case is designed to give students practice in handling the various transactions for accounts receivable and bad debts. There can be differences of opinion, particularly about the treatment of bad debts recovered. The (B) case is similar and asks students to analyze the effect of each of several transactions on the property, plant, and equipment accounts, accumulated depreciation, and any other accounts that may be involved.
2 Yes 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.
4 Yes BEG Add
Superconductor Technologies, Inc.
This case describes the compensation and incentive plans used by a high-technology company for its top-30 managers. The company is unusual in that it has been in business for 17 years yet has never earned a profit. As such, it can still be viewed as a start-up company, but a mature one. The compensation packages consist of base salary, cash bonuses, and stock options. The case provides opportunities to discuss issues, such as measurements, style of evaluations, and payout leverage, related to, particularly, the bonus and stock option components of these packages, as well as the entire compensation system.
9 Yes INT Add
The Expiring Software License
This case was written to motivate a control-related ethical discussion of a relatively common type of circumstance, where a manager knowingly violates company policy for a noble purpose. In this situation, the manager evades a limit placed on his purchasing card. If he did not violate the policy, an important software package whose license had expired would be shut down, causing a significant disruption. Such situations, which occur in many different forms, are caused by poor, often obsolete, behavioral restrictions.
1 Yes BEG Add
Timilty Middle School Popular Item
A new program called Project Promise has been introduced to an inner-city middle school. From all indications it is a great success. Then, the school system’s budget director raises some complicating issues. Students must decide how successful the program has been, and whether it is worth its cost.
13 Yes INT Add
To Charge or Not to Charge . . .
A case that contains a debate on the subject of when and where to use “user fees” instead of general property taxes to pay for public services.
8 No BEG Add
Town of Bellington
The supervisor of the snow removal department is being accused of overspending his budget, but part of the reason was more snow
2 No BEG Add
Town of Levinton
A case on pricing water services where there are two prices needed: (1) to hook into the system and (2) for ongoing use. Many issues around cross-subsidization among various user groups.
5 Yes INT Add
Town of Rovereto
A question of whether to purchase new snow plows for a city or to let the existing ones go and use private contractors for the snowplowing service
4 Yes 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.
9 Yes INT Add
Tru-Fit Parts, Inc.
Enables students to gain insights in two areas of control system design. First, it illustrates (in the transfer pricing area) that some problems are not completely soluble, and that a system with only a few problems may be better than an evident alternative. Second, the case illustrates how a myopic view of control systems can create problems; in two instances the company considered a specific behavioral aspect of a measurement scheme, but neglected to recognize the possibility of undesirable side effects of its approach.
3 Yes INT Add
Tsinghua Tongfang Co., Ltd.
This case was written to illustrate the control systems used at upper management levels by a Chinese high-technology company. The case describes a number of bureaucratic controls that limit the autonomy of the company's managers. It also describes the company's performance evaluation and incentive systems and the company's desire to add a stock option plan when and if doing so becomes legal in China. U.S. students, in particular, might be surprised that a Chinese corporation has such lucrative incentive plans. Historically such plans were rare in China, but they are becoming more popular as China builds its “socialist market economy.” Use of the case is best if students have either studied other control and performance evaluation and incentive systems so that they have a point of reference, or if they are at least somewhat familiar with the business situation in China.
7 Yes INT Add
Union Medical Center Popular Item
Set in the context of a hospital that is attempting to develop a management control system in response to the constraints imposed upon it by Medicare's diagnosis-related group (DRG) form of reimbursement. The control system contains a set of reports that meets many of the criteria for good reports: they are hierarchical, they distinguish between controllable and non-controllable costs, and they focus on personal responsibility. There nevertheless are some important unanswered questions about the way the control system works, and some improvements that could be made to the reports. In addition, physicians are resisting the system.
6 Yes INT Add
United States Steel and Marathon Oil
This case is intended to bring some life to the somewhat tedious (though important) topic of consolidations. The case is based on the February 1982 U.S. Steel-Marathon merger proxy statement. Students must deal with both the consolidation mechanics, and then with an analysis of the resulting pro forma consolidated statements. The analysis indicates that despite the apparent “bargain” price paid for Marathon, U. S. Steel’s near-term consolidated performance may suffer vis-à-vis the company's pre-merger results. (A decade after this combination, Marathon was spun off and today the two are again separate entities.)
3 Yes ADV Add
University Bookstore
The manager of the bookstore is faced with the long lines and unhappy customers at the beginning of each semester. She is trying to determine how to staff for the peaks in demand.
2 No BEG Add
University Day Care Center Popular Item
Requires students to identify several reasons for a variance between budget and actual, and to make the appropriate calculations. There are several related issues that they also must deal with, such as pricing, staffing, and supply costs, all of which serve to complicate the analysis.
7 Yes INT Add
University of Miami Department of Medicine
The chair of the department of medicine is attempting to compute the true cost of graduate medical education. There are many complicating factors that students need to sort out, including some bogus computations.
18 Yes ADV Add
Urban Arts Institute (A) Popular Item
This case concerns a budgeting system that is unresponsive to senior management's needs. Several changes are needed to align the system with the organization's new strategy. The case can be taught on either a technical or a conceptual level (or both), depending on the instructor's interests and his or her goals for the course.
15 Yes INT Add
Urban Arts Institute (B)
A follow-up to the (A) case. The CFO has developed a new financial reporting format, and students need to assess who the readers of the statement are, and what sorts of decisions they might make as a result of the information. They also need to consider how the CEO should determine an appropriate contribution percentage for each department and what other indicators might be used to measure the performance of a department or program. Finally, they need to determine what steps might be taken to more fully involve the department chairs in the institute’s financial affairs.
4 No INT Add
Usuluteca (A)
This case has a twofold purpose. First, to get students thinking about the problem of a national policy for essential drugs from two perspectives: types of problems and timing of solutions. Second, to get them to begin thinking about the design of a national policy in terms of (a) the types of problems, (b) what is a feasible approach in the short term and the long term, and (c) what is not feasible to address.
5 Yes INT Add
Usuluteca (B)
A follow-on to the (A) case. The director of maternal and child health services is attempting to develop a policy for essential drugs. He has convened a meeting with many of the interest groups. Not surprisingly, they don’t agree. Students must identify the policy options and discuss the advantages and disadvantages of each. They also must do a stakeholder analysis.
5 Yes INT Add
Valley Hospital
A fairly basic case on transfer pricing, but one that illustrates the problem of goal congruence rather neatly. Students should have little or no trouble making the computations, such that most of the discussion can focus on the issues and how to resolve them.
2 Yes BEG 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.
7 No INT Add
Vershire Company
An updated and slightly modified version of the classic Empire Glass Company case. Has all of the fun of Empire, but the company makes cans instead of bottles.
7 Yes 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.
6 No 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.
5 Yes INT Add
Wang Laboratories, Inc.
A case where financial analysis combined with an assessment of general management practices can help explain many of the causes of a financial crisis. The objective for students is to determine when the crisis at Wang became apparent on the financial statements, and for what reasons. Students can also make arguments as to what actions could have prevented some of the company's financial problems.
6 Yes BEG Add
Watertown Wallets Company
Requires students to prepare a SCF, but it throws several curve balls at them, each of which represents a typical problem in either preparing or interpreting cash flow statements
1 Yes BEG 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.
5 Yes INT Add
Westinghouse and Managed Care
A rich and detailed case showing how Westinghouse manages its healthcare costs. No teaching note, but nevertheless can be an excellent vehicle for a class discussion on how corporations can manage their healthcare costs. Might be paired with the Conglomerate (A) and (B) cases.
20 No ADV Add
Wheeling Cardiology Associates
Three cardiology groups wish to merge. Several themes are introduced, the major topic being anti-trust. An overview of anti-trust laws is provided in the case, and the particularly issue of anti-trust in health care is developed. The Herfindahl-Hirschman Index (HHI) is explained and suggested as a tool to be used to define market concentrations and identify potential anti-competitive situations. The protagonist is a consultant who may have to structure her analysis to meet her client’s needs rather in the most objective way possible.
10 Yes ADV Add
White Hills Architects, Inc. Popular Item
Introduces some real-world complexities into a transfer pricing decision. Market price works when there is an unambiguous market price, but in this instance, it is not clear that the two jobs are the same, which means that the prices might legitimately differ. The case also includes some important behavioral issues. It is a bit like the classic Birch Paper, and is a for-profit version of White Hills Children's Museum.
3 Yes BEG Add
White Hills Children's Museum Popular Item
Introduces some real-world complexities into a transfer pricing decision. Market price works when there is an unambiguous market price, but in this instance, it is not clear that the two jobs are the same, which means that the prices might legitimately differ. The case also includes some important behavioral issues. It is a bit like the classic Birch Paper.
3 Yes BEG Add
White Hills Medical Center
Introduces some real-world complexities into a transfer pricing decision. Market price works when there is an unambiguous market price, but in this instance, it is not clear that the two jobs are the same, which means that the prices might legitimately differ. The case also includes some important behavioral issues. It is a bit like the classic Birch Paper, and is similar to While Hills Children's Museum.
3 Yes BEG Add
WIC Program Popular Item
A quite complex case with many issues. To analyze it, students must prepare a managerially-oriented flow chart, which presumably will be more useful than the flowchart contained in the body of the case. The important distinction is that the managerially-oriented flowchart will show key decision points, which the students can then analyze, using data in the case, in order to determine the effectiveness and efficiency of the voucher processing activities of the WIC Program. However, further analysis will show that voucher processing is a red herring; there is much more going on.
9 Yes INT Add
Wizard Manufacturing, Inc.
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.
3 Yes BEG Add
Wolfboro Engineering, Inc.
Allows students to experiment with the idea of residual income. On the surface, the computations are simple, but each question can stimulate considerable discussion about the most desirable approach to take.
3 Yes BEG Add
Woodside Products, Inc.
Provides a good summary—or good examination—of income variance analysis. Weaker students are thrown off balance at first, because none of the costs given are labeled as being “standard.” The case also asks the student to prepare a fairly intuitive summary analysis for a board meeting. It can be used as part of an assignment to emphasize the importance of communicating the results of quite complicated calculations to non accountants in a straightforward, easy-to-grasp way.
2 Yes INT Add
Xytech, Inc.
A relatively straightforward set of exercises in accounting for capital transactions, both debt and (primarily) owners’ equity transactions. The exercises are linked together by having them be successive transactions over a ten year period for a rapidly growing young company.
2 Yes BEG 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.
2 Yes BEG Add
Zumwald, A.G.
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.
3 Yes BEG Add