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169 Items Found in For Profit: New/Updated Item  New/Updated Item  |   Popular Item  Popular Item

Title (click on title for details)Author(s)PagesTNSettingFunctional AreaLevelEP
ABC vs. XYZ
Preparing two SCFs and comparing the results. Has a couple of twists.
Young, David W.
3 Yes
For Profit
Financial Accounting
BEG Add
Amerbrand (A)
Some tricky issues in preparing a SCF
Reece, James S.
2 Yes
For Profit
Financial Accounting
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
Reece, James S.
1 Yes
For Profit
Finance/Financial Management
INT Add
Arlington Boat Club
A short case that deals with a few somewhat tricky accounting transactions
Young, David W.
3 Yes
For Profit
Financial Accounting
BEG Add
Axeon, N.V.
Illustrates the effects of a management control system and the supporting management processes on one specific, major decision in a decentralized, multinational corporation. The situation, illustrates the real world application of many management accounting concepts, including incremental cost analysis, capital budgeting, sensitivity analysis, and transfer pricing. But perhaps more importantly, the case is about managing the cost/benefit tradeoffs that are inherent in a decentralized firm, especially the conflict between a parent and its foreign subsidiary. Dealing with these behaviors forces students to consider issues about organization design and control system administration. The case is a good vehicle for discussing the advantages and disadvantages of decentralization and the problems faced in administering a control system in a decentralized environment.
Merchant, Kenneth A.
Van der Stede, Wim A.
8 Yes
For Profit
General Management
Management Control Systems
Organizational Behavior
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.
Reece, James S.
3 Yes
For Profit
Management Accounting
INT 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.
Young, David W.
3 Yes
For Profit
Management Control Systems
INT Add
Barrington Products, Inc
A multi-product company with a dysfunctional management control system. Lots of interesting issues to be resolved.
Young, David W.
4 Yes
For Profit
Management Control Systems
INT Add
Beifang Chuang Ye Vehicle Group
Describes a simple, but real, example of an uncontrollable factor affecting a company's results. The effects of the uncontrollable event—a change in laws—are huge. Thus the case makes it easy to motivate a discussion of whether managers and salesmen should be protected from the effects of this event, and if so, how. Also provides an opportunity for some useful secondary learning. Students can get an inkling about what managing in China is like. They will see, for example, that Beifang, like most Chinese companies, uses performance-dependent incentive compensation, even though Chinese is an avowedly communist country with a socialist market economy.
Lin , Thomas W.
Merchant, Kenneth A.
Van der Stede, Wim A.
3 Yes
Developing Country
For Profit
General Management
Management Control Systems
Organizational Behavior
BEG Add
Berkshire Industries, PLC
Illustrates the use of “economic profit” in a performance measurement system. Consulting firms have developed various measures of economic profit; EVA™, developed by Stern Stewart & Co. is probably the best known. All of these economic profit measures are modified versions of the concept that accountants have traditionally called “residual income.” In this case, students are asked to evaluate an economic profit measure that involves two common measurement adjustments, capitalization and amortization of advertising expenses and the elimination of goodwill amortization. The case also raises some related results control system issues. The system proposed in the case includes automatic ratcheting of performance targets, a results/reward function without thresholds and caps, and a “bonus bank” that smoothes out the bonus awards. Each of these system elements can be evaluated. Students must also consider some implementation issues.
Merchant, Kenneth A.
Van der Stede, Wim A.
6 Yes
For Profit
Finance/Financial Management
Management Accounting
Management Control Systems
INT Add
California Creamery, Inc.
This case provides a simple setting that illustrates activity-based cost (ABC) principles and the effects that such a system can have. It can be used as an exam case when the examination period is short. Students who understand ABC principles well can read the case and answer a basic set of questions in one hour.
Merchant, Kenneth A.
Van der Stede, Wim A.
2 Yes
For Profit
Management Accounting
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.
Young, David W.
1 Yes
For Profit
Financial Accounting
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.
Young, David W.
2 Yes
For Profit
Financial Accounting
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.
Anthony, Robert N.
3 Yes
For Profit
Financial Accounting
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.
Young, David W.
2 Yes
Developing Country
For Profit
Management Accounting
BEG Add
Catalytic Solutions, Inc.
The Catalytic Solutions, Inc. (CSI) case was written to motivate a class discussion about some issues commonly related to the design of performance measurement and incentive systems in young, growing firms. The subject firm in this case is privately held, is still in a “pre-profit” situation, and is preparing itself for an IPO in, hopefully, the not-too-distant future. The case describes the company, its competitive advantages and strategy, and the elements of its employees' compensation package. For at least some employees, this package includes three elements: salaries, stock options, and an annual bonus.
Matejka, Michal
Merchant, Kenneth A.
Van der Stede, Wim A.
8 Yes
For Profit
General Management
Organizational Behavior
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.
Young, David W.
2 Yes
For Profit
Management Accounting
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.
Menon, Krishnagopal
2 Yes
For Profit
Financial Accounting
BEG Add
Conejo (El) Auto Clinic (A)
Students must build a budget in a relatively simple situation using cost drivers.
Young, David W.
2 Yes
For Profit
Management Control Systems
BEG Add
Conejo (El) Auto Clinic (B)
The case shows a large budget overrun, and students must use the same cost drivers to do a variance analysis.
Young, David W.
5 Yes
For Profit
Management Control Systems
BEG 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?
Merchant, Kenneth A.
1 Yes
For Profit
Financial Accounting
General Management
BEG Add
Controls at the Bellagio Casino Resort
This case was designed to (a) illustrate a control system that is dominated by action and personnel controls, rather than results controls, (b) lead to a discussion of what is meant by the term “tight control,” and (c) lead to a discussion of the meaning of what auditors refer to as “internal control,” which is a subset of the broader area of management control. The case describes an excellent system of controls over cash and cash-equivalent stocks and movements thereof. These controls, which fall in the category of internal controls, are necessary but not sufficient to guarantee good management control.
Merchant, Kenneth A.
Porter, Leslie R.
Van der Stede, Wim A.
26 Yes
For Profit
Management Control Systems
Organizational Behavior
INT Add
Copies Express
An introductory financial accounting case that has a few tricky transactions. Would make a good first exam.
Anthony, Robert N.
2 Yes
For Profit
Financial Accounting
BEG Add
Cortland Manufacturing Company
An ABC case with a health care spin. Very similar to Wizard Manufacturing
Young, David W.
3 Yes
For Profit
Management Accounting
BEG Add
Crimson Chair Company
An absorption versus variable costing case for a manufacturer of wheelchairs. It has some tricky twists.
Young, David W.
3 Yes
For Profit
Management Accounting
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.
Anthony, Robert N.
2 Yes
For Profit
Management Accounting
INT Add
Diagnostic Products Corporation
This case illustrates the control system used in a field service engineer (FSE) setting. The case is particularly interesting because the company, Diagnostic Products Corporation (DPC), is in the midst of a significant change. Formerly, company managers controlled FSE inputs-they paid FSEs for hours worked. Now they are attempting to measure FSE outputs, or results, and to provide performance-dependent compensation. DPC managers have determined that total customer satisfaction is the primary result of the FSEs' work. But it is not the only important result. They are facing a number of challenges in understanding all of the important result areas, how to measure each of them, and how to weight them in importance. Thus, the case illustrates most of the difficulties companies face in developing a combination-of-measures results control system, one complex form of which is a Balanced Scorecard.
Merchant, Kenneth A.
Van der Stede, Wim A.
9 Yes
For Profit
Management Control Systems
Organizational Behavior
INT Add
Digitrex Company
This case provides practice in the accounting techniques related to three asset financing arrangements: outright purchase, a capital lease, and an operating lease. The student’s calculations reveal the differences in financial accounting numbers that result from the three methods.
Reece, James S.
3 Yes
For Profit
Finance/Financial Management
Financial Accounting
INT 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.
Young, David W.
1 Yes
For Profit
Healthcare Management
Financial Accounting
BEG Add
Enager Industries, Inc. Popular Item
A classic case on investment centers and their pitfalls. Updated to eliminate all references to dates.
Reece, James S.
5 Yes
For Profit
Management Control Systems
INT Add
Energy Devices, Inc. (A)
The A case (quite easy) requires the student to prepare a SCF (direct and indirect) from some very basic information. The B Case requires calculating some ratios for the same company and the same years. Same figures as Energy Associates but in a for-profit context.
Young, David W.
2 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Energy Devices, Inc. (B)
The A case (quite easy) requires the student to prepare a SCF (direct and indirect) from some very basic information. The B Case requires calculating some ratios for the same company and the same years. Same figures as Energy Associates but in a for-profit context.
Young, David W.
2 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
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.
Young, David W.
1 Yes
For Profit
Management Accounting
BEG Add
Financial Accounting for Managers Popular Item
This primer is designed to provide an introductory level of instruction to students who are studying financial accounting for the first time. Its purpose is to provide a user-oriented approach to financial accounting principles and concepts. A distinctive feature is the interactive learning process. Throughout the Primer, students are asked to stop reading and either work out the solution to a short problem or take a mini-test. In addition at the end of each chapter, there is a practice case study. Answers to the mini-tests and practice cases are contained in the Primer's Appendix. The Primer addresses: cash vs. accrual accounting, income statements, balance sheets, statements of cash flows, and some important financing issues. The Primer in designed to be used in a one semester undergraduate course. It has also been used in a half semester MBA course.
Young, David W.
250 No
For Profit
Finance/Financial Management
Financial Accounting
B-I Add
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.
Reece, James S.
3 Yes
For Profit
Management Accounting
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.
Anthony, Robert N.
2 Yes
For Profit
Financial Accounting
INT Add
Garrow Corporation (A)
Several tricky accounting issues involving contingent liabilities and capital leases.
Reece, James S.
3 No
For Profit
Financial Accounting
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.
Reece, James S.
2 No
For Profit
Financial Accounting
INT Add
Genmo Corporation
Students must work backwards with ratios to create a set of financial statements
Anthony, Robert N.
2 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Giant Utility Company
Students must debunk some of the common misconceptions about bond interest and bond prices for different types of bonds.
Menon, Krishnagopal
1 Yes
For Profit
Financial Accounting
BEG Add
Global Investors, Inc.
This case was written to illustrate a transfer pricing problem in a service setting, here an investment management company. The issues and solutions are not as obvious as in a manufacturing setting where one division produces parts that are transferred to another division for further processing. The case is a disguised version of a real conflict in which emotions were running high. The case exposes students to a broad range of issues that can be raised when negotiating transfer pricing. These include cost allocation methods, managers' interests and perceptions, organizational roles and conflicts, taxes, ownership structure and manager compensation, and ethics. The case also illustrates that there are often no obvious, clean solutions to transfer pricing problems.
Merchant, Kenneth A.
Sandino, Tatiana
11 Yes
For Profit
General Management
Management Control Systems
Organizational Behavior
INT Add
Golden Parachutes?
This case was written to illustrate the functioning of a compensation committee of a corporation's board of directors. The specific issue being discussed is the possible approval of a lucrative severance agreement for five members of top management. As with many such issues, the issue presented in the case does not have a clear answer. Judgment is required.
Merchant, Kenneth A.
Van der Stede, Wim A.
4 Yes
For Profit
General Management
Management Accounting
Organizational Behavior
BEG Add
Gourmet Delights, Inc. Popular Item
Students must prepare a spreadsheet that links the balance sheet, operating statement, and statement of cash flows, and then use forecasted sales and expenses to uncover the reasons underlying an impending cash shortage. Same as Gotham but in a for-profit context.
Young, David W.
2 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
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.
Young, David W.
5 Yes
For Profit
Management Accounting
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.
Young, David W.
4 Yes
For Profit
Management Accounting
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.
Reece, James S.
2 Yes
For Profit
Financial Accounting
INT 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.
Young, David W.
2 Yes
For Profit
Management Accounting
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.
Young, David W.
1 Yes
For Profit
Management Accounting
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.
Reece, James S.
5 Yes
For Profit
Management Accounting
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.
Merchant, Kenneth A.
2 Yes
For Profit
Management Accounting
Management Control Systems
Organizational Behavior
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.
Reece, James S.
2 Yes
For Profit
Finance/Financial Management
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.
Young, David W.
3 Yes
For Profit
Financial Accounting
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.
Young, David W.
2 Yes
For Profit
Financial Accounting
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.
Young, David W.
2 Yes
For Profit
Financial Accounting
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.
Reece, James S.
2 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
JCN Computers
A relatively straightforward case that gives students practice in accounting for bond interest, payments, and recording the transactions.
Nanni, Alfred J.
1 Yes
For Profit
Financial Accounting
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
Young, David W.
6 Yes
For Profit
Management Accounting
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.
Anthony, Robert N.
3 Yes
For Profit
Financial Accounting
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.
Anthony, Robert N.
2 Yes
For Profit
Financial Accounting
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.
Anthony, Robert N.
3 Yes
For Profit
Financial Accounting
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.
Anthony, Robert N.
3 Yes
For Profit
Financial Accounting
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.
Young, David W.
2 Yes
For Profit
Management Control Systems
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.
Young, David W.
1 Yes
For Profit
Management Control Systems
BEG Add
Johnson Lens Company
Students must create an income statement and a balance sheet for a company that has had some tricky transactions.
Anthony, Robert N.
3 Yes
For Profit
Financial Accounting
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.
Merchant, Kenneth A.
2 Yes
For Profit
Management Accounting
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).
Young, David W.
3 Yes
For Profit
Financial Accounting
INT 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.
Anthony, Robert N.
2 Yes
For Profit
Financial Accounting
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.
Jansen, Pieter
Merchant, Kenneth A.
Van der Stede, Wim A.
8 Yes
For Profit
Management Control Systems
Organizational Behavior
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.
Merchant, Kenneth A.
Van der Stede, Wim A.
9 Yes
For Profit
Management Control Systems
Organizational Behavior
INT Add
Lambert Corporation
A relatively simple exercise in the mechanics of LIFO and FIFO, including work with LIFO reserve.
Anthony, Robert N.
2 Yes
For Profit
Financial Accounting
BEG Add
Landale PLC
This case was written to illustrate some “personnel” controls used in the finance and accounting organization of a consumer products company. It focuses on a thoughtful job rotation program designed to build the career skills of younger employees and the issues the company faced in setting up and administering such a program.
Merchant, Kenneth A.
Van der Stede, Wim A.
11 Yes
For Profit
Finance/Financial Management
Management Control Systems
Organizational Behavior
BEG Add
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
Reece, James S.
3 Yes
For Profit
Management Accounting
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.
Reece, James S.
4 Yes
For Profit
Financial Accounting
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
Merchant, Kenneth A.
Van der Stede, Wim A.
4 Yes
For Profit
Management Accounting
Management Control Systems
Organizational Behavior
INT 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.
Merchant, Kenneth A.
2 Yes
For Profit
Management Control Systems
BEG Add
Little Creek Boatbuilders
Contrasts absorption and variable costing when they are used as a basis for computing periodic income statements for internal performance measurement, evaluation and reward.
Doherty, Patricia A.
Johnston, Holly H.
3 Yes
For Profit
Management Accounting
INT 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).
Anthony, Robert N.
2 Yes
For Profit
Financial Accounting
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).
Anthony, Robert N.
1 Yes
For Profit
Financial Accounting
BEG Add
Los Niños Day Care Center
A fairly basic case on preparing a set of financial statements from some traditional information.
Reece, James S.
2 Yes
For Profit
Financial Accounting
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.
Reece, James S.
3 Yes
For Profit
Management Accounting
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.
Reece, James S.
2 No
For Profit
Financial Accounting
BEG Add
Management Accounting for Managers Popular Item
This primer is written for students studying management accounting for the first time, and for senior and mid-level managers who use management accounting in their day-to-day activities but who do not aspire to become management accountants. It assumes no prior formal exposure to management accounting concepts or techniques, and, while it demonstrates several techniques in some detail, its primary emphasis is on the use of management accounting information, not its preparation. As such, the primer's goal is to help managers be more effective in a business environment where an understanding of management accounting is important to success. Moreover, the primer aims to give readers an improved ability to communicate with their organizations’ accountants to help assure that the management accounting information provided to line managers and others is as useful as possible for decision making.
Young, David W.
265 No
For Profit
Management Accounting
Management Control Systems
BEG Add
Management Development, Inc.
A relatively simple financial accounting case containing 10 transactions. Would make a good first exam in an introductory course.
Young, David W.
2 Yes
For Profit
Financial Accounting
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.
Reece, James S.
2 Yes
For Profit
Financial Accounting
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.
Reece, James S.
2 Yes
For Profit
Financial Accounting
BEG Add
Medieval Adventures Company
A profitable company that is running out of cash because of growing accounts receivable and inventories. Students need to prepare a set of financial statements including a statement of cash flows to diagnose the problem, and then recommend a solution.
Anthony, Robert N.
2 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
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.
Young, David W.
2 Yes
For Profit
Financial Accounting
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.
Reece, James S.
2 Yes
For Profit
Management Accounting
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.
Nanni, Alfred J.
1 Yes
For Profit
Financial Accounting
BEG Add
Menotomy Diaper Services
A company is financing fixed asset acquisition and long-term debt reduction with cash and short-term debt. Students must figure this out and propose solutions (like Butler Lumber and similar cases). Similar to the other Menotomy cases but in a for profit context.
Young, David W.
6 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Mercancía, S.A.
A keep or discontinue decision with a fairly complicated set of data. Much like Import Distributors, but a little simpler.
Young, David W.
4 Yes
Developing Country
For Profit
Management Accounting
BEG Add
Narcolarm, Inc. (A)
This is a series of cases designed for an introductory accounting course. Each case can be introduced at various points in the course. In the (A) case, students must create a beginning balance sheet from some very basic information. The (B) case contains a solution to the (A) case and a set of 10 activities for the first year of operations; students are asked to use T accounts to create an end-of-year balance sheet. The (C) case is much like the (B) case but adds some complications, including manufacturing inventories; it also asks the students to prepare two income statements (from the B case and from the C case) and to compare them, thereby illustrating the impact of costs being held in manufacturing inventories. The (D) case removes manufacturing inventories, and asks the students to prepare a statement of cash flows. The (E) case asks the students to do a CVP analysis and also to consider a make/buy decision. In each case, students are asked to consider the viability of the venture.
Young, David W.
2 Yes
For Profit
Financial Accounting
Management Accounting
BEG Add
Narcolarm, Inc. (B)
This is a series of cases designed for an introductory accounting course. Each case can be introduced at various points in the course. In the (A) case, students must create a beginning balance sheet from some very basic information. The (B) case contains a solution to the (A) case and a set of 10 activities for the first year of operations; students are asked to use T accounts to create an end-of-year balance sheet. The (C) case is much like the (B) case but adds some complications, including manufacturing inventories; it also asks the students to prepare two income statements (from the B case and from the C case) and to compare them, thereby illustrating the impact of costs being held in manufacturing inventories. The (D) case removes manufacturing inventories, and asks the students to prepare a statement of cash flows. The (E) case asks the students to do a CVP analysis and also to consider a make/buy decision. In each case, students are asked to consider the viability of the venture. Cases can be mixed and matched depending on the goals of the instructor.
Young, David W.
2 Yes
For Profit
Financial Accounting
Management Accounting
BEG Add
Narcolarm, Inc. (C)
This is a series of cases designed for an introductory accounting course. Each case can be introduced at various points in the course. In the (A) case, students must create a beginning balance sheet from some very basic information. The (B) case contains a solution to the (A) case and a set of 10 activities for the first year of operations; students are asked to use T accounts to create an end-of-year balance sheet. The (C) case is much like the (B) case but adds some complications, including manufacturing inventories; it also asks the students to prepare two income statements (from the B case and from the C case) and to compare them, thereby illustrating the impact of costs being held in manufacturing inventories. The (D) case removes manufacturing inventories, and asks the students to prepare a statement of cash flows. The (E) case asks the students to do a CVP analysis and also to consider a make/buy decision. In each case, students are asked to consider the viability of the venture. Cases can be mixed and matched depending on the goals of the instructor.
Young, David W.
2 Yes
For Profit
Financial Accounting
Management Accounting
BEG Add
Narcolarm, Inc. (D)
This is a series of cases designed for an introductory accounting course. Each case can be introduced at various points in the course. In the (A) case, students must create a beginning balance sheet from some very basic information. The (B) case contains a solution to the (A) case and a set of 10 activities for the first year of operations; students are asked to use T accounts to create an end-of-year balance sheet. The (C) case is much like the (B) case but adds some complications, including manufacturing inventories; it also asks the students to prepare two income statements (from the B case and from the C case) and to compare them, thereby illustrating the impact of costs being held in manufacturing inventories. The (D) case removes manufacturing inventories, and asks the students to prepare a statement of cash flows. The (E) case asks the students to do a CVP analysis and also to consider a make/buy decision. In each case, students are asked to consider the viability of the venture. Cases can be mixed and matched depending on the goals of the instructor.
Young, David W.
2 Yes
For Profit
Financial Accounting
Management Accounting
BEG Add
Narcolarm, Inc. (E)
This is a series of cases designed for an introductory accounting course. Each case can be introduced at various points in the course. In the (A) case, students must create a beginning balance sheet from some very basic information. The (B) case contains a solution to the (A) case and a set of 10 activities for the first year of operations; students are asked to use T accounts to create an end-of-year balance sheet. The (C) case is much like the (B) case but adds some complications, including manufacturing inventories; it also asks the students to prepare two income statements (from the B case and from the C case) and to compare them, thereby illustrating the impact of costs being held in manufacturing inventories. The (D) case removes manufacturing inventories, and asks the students to prepare a statement of cash flows. The (E) case asks the students to do a CVP analysis and also to consider a make/buy decision. In each case, students are asked to consider the viability of the venture. Cases can be mixed and matched depending on the goals of the instructor.
Young, David W.
2 Yes
For Profit
Financial Accounting
Management Accounting
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.
Young, David W.
6 Yes
For Profit
Management Control Systems
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.
Anthony, Robert N.
3 Yes
For Profit
Financial Accounting
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.
Anthony, Robert N.
2 Yes
For Profit
Financial Accounting
INT Add
Note on Absorption and Variable Costing
Same as the above, but includes the distinction between absorption costing and variable costing, the advantages and disadvantages of each, the cause of a difference between income under the two approaches, the reason why there can be an overhead volume variance under absorption costing, but not under variable costing, and the impact of just-in-time (JIT) manufacturing operations on the differences between absorption and variable costing.
Young, David W.
41 No
For Profit
Management Accounting
INT Add
Note on Absorption Costing
A description of the Stage 2 process for attaching costs to products. Discuses the various types of costs that exist in manufacturing settings, how to compute cost of goods manufactured and cost of goods sold with job order and process systems, how to determine overhead rates, including predetermined overhead rate, the preparation of a flexible overhead budgets and computation of overhead variances. Concludes with the managerial uses of overhead variances.
Young, David W.
27 No
For Profit
Management Accounting
INT Add
Note on Accounting Concepts and Depreciation
Explains the nine fundamental accounting concepts (entity, dual aspect, money measurement, going concern, cost, realization, matching, conservatism, and materiality). Then discusses the rationale for depreciation in light of these concepts.
Young, David W.
7 No
For Profit
Financial Accounting
BEG Add
Note on Activity-Based Costing Popular Item
Gives students the basics of ABC. Contains a detailed example for them to work while reading the note and a practice case study with a solution at the end of the note.
Young, David W.
9 No
For Profit
Healthcare Management
Management Accounting
BEG Add
Note on Budget Ploys
An adaptation of the appendix to budgeting in the Anthony & Young text.
Anthony, Robert N.
Young, David W.
8 No
For Profit
Nonprofit
General Management
Management Control Systems
Organizational Behavior
BEG Add
Note on Capital Budgeting Popular Item
Discusses, payback period, net present value, and internal rate of return; the effect of taxes and how accelerated depreciation can turn a potentially unfavorable project into a favorable one; issues related to the choice of a discount rate, including the weighted cost of capital, and the weighted return on assets; techniques for incorporating risk into the analysis; the evaluation of non-quantitative considerations; and the link of the capital budgeting process to an organization’s authority and influence process. Has an appendix on the concept of present value, and a short practice case to help students solidify their understanding.
Young, David W.
16 No
For Profit
Finance/Financial Management
Management Control Systems
INT Add
Note on Change Implementation Popular Item
A brief discussion of some of the typical barriers to change in organizations and ways to overcome them.
Young, David W.
4 No
For Profit
Organizational Behavior
BEG Add
Note on Conflict Management
Discusses the role of conflict in organizations, and the importance of managing it well if the organization is to learn as much about its environment as possible.
Young, David W.
10 No
For Profit
Nonprofit
General Management
Organizational Behavior
INT Add
Note on Cultural Maintenance
Defines and discusses the importance of organizational culture. Addresses how leaders can manage culture using a variety of levers available to them.
Young, David W.
12 No
For Profit
Nonprofit
General Management
Organizational Behavior
INT Add
Note on Developing a Positioning Strategy
Discusses the three steps needed to develop a positioning strategy: (1) Selecting a target market, (2) selecting a preferred group of competitors, and (3) deciding what makes your organization the best
Strang, Roger
2 No
For Profit
Nonprofit
General Management
Marketing
BEG Add
Note on Effective Business Writing
Some simple techniques to help students present their ideas more clearly and powerfully.
Heineke, Janelle
7 No
For Profit
Nonprofit
General Management
Organizational Behavior
BEG Add
Note on Financial Management Popular Item
Discusses the choices that managers make about (a) the use of debt or equity to finance assets, (b) the structure of debt, (c) the role of profit as a financing vehicle, and (d) the management of cash, including the management of both the operating cycle and the financing cycle. Includes a discussion of the role of, and risk inherent in, leverage.
Young, David W.
15 No
For Profit
Finance/Financial Management
INT Add
Note on Financial Statement Analysis
Discusses (a) the role of ratios in financial statement analysis, including the four categories of ratios that typically are used (profitability, liquidity, asset management, long-term solvency) and how to calculate several ratios in each category; (b) the three standards that typically are used for comparison of ratios (industry, historical, and managerial), and their use for understanding of how an organization has managed its profitability, liquidity, assets, and long-term solvency; (c) the distinction between accounting and financial management issues, including the role of the notes to the financial statement; (d) the importance of leverage and its drawbacks, including the distinction between financial risk and business risk; (e) the role of profit, and its importance for financing fixed assets and providing the cash needed for growth; and (f) the general process for analyzing a set of financial statements, including making a strategic assessment, identifying accounting issues, and analyzing financial management issues.
Young, David W.
38 No
For Profit
Finance/Financial Management
Financial Accounting
INT Add
Note on Flexible Budgeting and Variance Analysis Popular Item
Discusses some important aspects of the measurement phase of the management control process: (1) the importance of aligning responsibility with control, (2) flexible budgeting, and (3) variance analysis. Has a simple, and easily understandable graphical explanation of variances, as well as the computation formulas. Also discusses the managerial uses and limitations of variances. Has a short practice case to help students solidify their understanding.
Young, David W.
11 No
For Profit
Management Control Systems
BEG Add
Note on Forecasting Financial Statements Popular Item
Discusses some basic techniques for financial statement forecasting, two cash-related cycles (operating and financing), three financial management concepts (debt structure, leverage, and the role of profit), the distinction between financial risk and business risk, some issues related to financing fixed assets, some issues related to financing growth, cost behavior and its relationship to forecasting financial statements, the differential cost concept, techniques for undertaking alternative choice decisions concerning discontinuing a product line, several important principles associated with alternative choice decisions, the concept of contribution, and the structure of a contribution income statement. Has a short practice case to help students solidify their understanding.
Young, David W.
22 No
For Profit
Finance/Financial Management
Financial Accounting
INT Add
Note on Full and Differential Cost Accounting Popular Item
The discussion of full cost accounting includes a conceptual framework for thinking about full costs, how to prepare a full cost analysis, including a stepdown, and the impact of different choices on prices. The discussion of differential cost accounting includes an explanation of cost behavior, the differential cost concept, the dilemma of sunk costs, the strategic perspective of sunk costs, examples of keep/drop and make/buy alternative choice decisions, non-quantitative considerations, and the role of allocated overhead.
Young, David W.
30 No
For Profit
Management Accounting
BEG Add
Note on Implementing a New Responsibility Accounting System
Describes the characteristics of a good responsibility accounting system, and then discusses some of the issues that need to be considered in implementing a new sysgem
Young, David W.
8 No
For Profit
Nonprofit
General Management
Management Control Systems
Organizational Behavior
INT Add
Note on Leadership
Discusses the 7 levers that leaders can use to guide their organizations toward high performance. Links leadership to Chester Barnard’s Functions of the Executive, and contrasts the 7 levers with the McKenzie Ss in the 7S-model.
Young, David W.
11 No
For Profit
Nonprofit
General Management
Management Control Systems
Organizational Behavior
INT Add
Note on Lean Operations
Discusses the evolution of production systems, from Frederick Taylor to the present. Includes a discussion of the fundamentals of “lean production,” just-in-time production, Kanban production control systems, involvement of the workforce in improving operations, performance measurement, the Shingo Prize, and how the concepts can be applied to service organizations.
Heineke, Janelle
12 No
For Profit
Nonprofit
Operations Management
BEG Add
Note on Management Accounting in Context
Discusses management control system design, and its link to activities such as strategy formulation, culture, customer management, conflict management, and motivation. Contains a managerial checklist and a practice case study.
Young, David W.
15 No
For Profit
Nonprofit
General Management
Management Accounting
Management Control Systems
Organizational Behavior
BEG Add
Note on Management Control Systems
Discuses the structure and process of a management control system and the considerations involved in designing an appropriate one. Is highly interactive—students are asked to respond to questions and solve problems throughout the chapter, and also to prepare a short case study on transfer prices at the end of the chapter.
Young, David W.
27 No
For Profit
Management Control Systems
BEG Add
Note on Motivation
Discusses the many issues involved in motivating employees, including the role of contingent compensation. Links the motivation process to several other organizational processes, such as culture and management control.
Young, David W.
10 No
For Profit
Nonprofit
General Management
Management Control Systems
Organizational Behavior
INT Add
Note on Operations Strategy
The “classic” competitive dimensions are cost (low price), quality (high quality), flexibility (ability to respond to changes in demand volume and product mix) and delivery (speed of service). During the last decade or so, service has been added to these competitive priorities. This note discusses why and how.
Heineke, Janelle
3 No
For Profit
Nonprofit
General Management
Operations Management
BEG Add
Note on Quality Tools
Discusses the seven basic quality tools and how to use them.
Heineke, Janelle
17 No
For Profit
Nonprofit
General Management
Operations Management
Organizational Behavior
BEG Add
Note on Ratio Analysis Popular Item
Similar to the Note on Financial Statement Analysis, but shorter. Excludes the material on assessing the accounting-related issues.
Young, David W.
20 No
For Profit
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
Note on Responsibility Accounting
Discusses the relationship between cost accounting and responsibility accounting, and then looks at several factors that must be considered in designing a responsibility accounting system. Examines the responsibility accounting structure, which consists of the organization’s network of responsibility centers, the management control process, and some of the issues that senior managers must consider if they are to make either profit or investment centers work as effectively as possible. Concludes with the topic of motivation, and presents some recent thinking on various ways to reward managers and others for good performance, as well as a brief discussion of some of the informal aspects that can influence the success of a given responsibility center design, in particular ways individuals in organizations gain power and influence outside the formal responsibility center network.
Young, David W.
19 No
For Profit
Management Control Systems
INT Add
Note on Services and Service Quality
Discusses the unique challenges associated with managing service operations and with delivering service quality, and introduces several models and tools for service operations managers.
Heineke, Janelle
9 No
For Profit
Nonprofit
Operations Management
BEG Add
Note on Six Sigma
Explains what Six Sigma is and how to undertake a quality improvement effort using its concepts.
Heineke, Janelle
4 No
For Profit
Nonprofit
Operations Management
Organizational Behavior
BEG Add
Note on the Basics of Financial Accounting Popular Item
A very brief introduction to the essential elements of financial accounting, focusing mainly on terminology and financial statements. Contains a short discussion of Sarbanes-Oxley, and a practice case to help solidify some of the concepts.
Young, David W.
19 No
For Profit
Financial Accounting
BEG Add
Note on the Fundamentals of Responsibility Accounting Popular Item
Analyzes the relationship between cost accounting and responsibility accounting, and then looks at the various factors that must be considered in the design and use of a good responsibility accounting system. Discusses the responsibility accounting structure, and the management control process.
Young, David W.
28 No
For Profit
Nonprofit
General Management
Management Accounting
Management Control Systems
INT Add
Note on the Statement of Cash Flows Popular Item
Provides detailed instruction on how to prepare and interpret a SCF. Interactive problem solving throughout the note allows students to master some of the tricky aspects of preparing the SCF. At the end they have a clear understanding of (a) why a positive net income does not necessarily result in a positive inflow of cash; (b) the three activities that effect cash inflows and outflows for an organization: operations, investing, and financing; (c) the nature of the SCF and how it is prepared using the direct method and the indirect method; (d) how to use the SCF to assess the way an organization has managed its cash during a given accounting period.
Young, David W.
22 No
For Profit
Financial Accounting
INT Add
Note on Total Quality Management, and the Contributions of Quality Theorists
Discuss the history of the TQM movement from W. Edwards Deming to David Garvin, explaining briefly the contributions of each.
Heineke, Janelle
7 No
For Profit
Healthcare Management
Nonprofit
General Management
Operations Management
INT Add
Note on Transfer Pricing
Discusses the various issues that must be considered in setting transfer pricing, and how they can be resolved.
Young, David W.
9 No
For Profit
Nonprofit
General Management
Management Control Systems
BEG Add
Note on Understanding Financial Statements
Discusses the balance sheet and what it measures, some specific assets and liabilities (including: cash, accounts receivable, inventory, equipment, accounts payable, loans payable, interest payable, goodwill), the income statement and what it measures, the creation of owners' equity, and the basis for changes in it, five of the nine fundamental accounting concepts (entity, dual aspect, money measurement, cost, realization), some basic accounting and finance concepts (the distinction between levels and flows, the nature of an account, the accounting period, the current versus non-current distinction, working capital and the current ratio, leverage, unmeasured value, the accounting cycle, depreciation, interest expense). Is highly interactive, requiring students to stop and solve problems as they read. Contains three practice cases for students to use to test their new knowledge and skills.
Young, David W.
40 No
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Note on Variable Costing
Discusses the distinction between absorption costing and variable costing, and the advantages and disadvantages of each, the cause of a difference between income under absorption costing and variable costing under the same set of manufacturing and selling circumstances, the reason why there can be an overhead volume variance under absorption costing, but not under variable costing, and the impact of just-in-time (JIT) manufacturing operations on the differences between absorption and variable costing.
Young, David W.
15 No
For Profit
Management Accounting
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.
Young, David W.
2 Yes
For Profit
Financial Accounting
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.
Merchant, Kenneth A.
Van der Stede, Wim A.
2 Yes
For Profit
Management Control Systems
Organizational Behavior
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.
Merchant, Kenneth A.
Van der Stede, Wim A.
14 Yes
For Profit
Financial Accounting
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).
Reece, James S.
1 No
For Profit
Management Accounting
INT Add
Paul Murray
A fairly simple exercise in computing future value, structured around a family that wants to provide a fund for college education of a newborn child.
Anthony, Robert N.
1 Yes
For Profit
Finance/Financial Management
BEG Add
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?
Merchant, Kenneth A.
Van der Stede, Wim A.
2 Yes
For Profit
Management Control Systems
Organizational Behavior
BEG 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.
Reece, James S.
3 No
For Profit
Financial Accounting
BEG Add
Platinum Pointe Land Deal, The
This case illustrates an elaborate pre-action review, a proposal to buy a significant piece of land on which to build homes. Students can study and critique this “capital budgeting-like” analysis, and they will probably conclude that the process is, in general, quite well thought out. But the case also adds a twist that illustrates how soft these forecasts about the future can be. The division manager is contemplating adding “a little optimism” to improve the likelihood that this project will get funded. This twist can also be used to motivate an ethical discussion.
Merchant, Kenneth A.
7 Yes
For Profit
Finance/Financial Management
Organizational Behavior
INT Add
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.
Merchant, Kenneth A.
2 Yes
For Profit
Management Control Systems
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.
Reece, James S.
4 Yes
For Profit
Financial Accounting
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.
Merchant, Kenneth A.
Van der Stede, Wim A.
Jansen, Pieter
13 Yes
For Profit
Management Accounting
Management Control Systems
INT 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.
Young, David W.
7 Yes
For Profit
Management Control Systems
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.
Young, David W.
3 Yes
For Profit
Management Accounting
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.
Young, David W.
3 Yes
For Profit
Financial Accounting
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.
Reece, James S.
2 Yes
For Profit
Financial Accounting
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.
Merchant, Kenneth A.
Van der Stede, Wim A.
10 Yes
For Profit
General Management
Management Control Systems
Organizational Behavior
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.
Young, David W.
3 Yes
For Profit
Financial Accounting
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.
Young, David W.
2 Yes
For Profit
Management Accounting
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.
Anthony, Robert N.
2 Yes
For Profit
Financial Accounting
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.
Reece, James S.
2 Yes
For Profit
Financial Accounting
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.
Reece, James S.
2 Yes
For Profit
Financial Accounting
INT 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.
Merchant, Kenneth A.
Van der Stede, Wim A.
9 Yes
For Profit
General Management
Management Control Systems
Organizational Behavior
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.
Merchant, Kenneth A.
Porter, Leslie R.
1 Yes
For Profit
Management Control Systems
Organizational Behavior
BEG 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.
Reece, James S.
3 Yes
For Profit
Management Control Systems
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.
Lin , Thomas W.
Merchant, Kenneth A.
7 Yes
Developing Country
For Profit
General Management
Management Control Systems
Organizational Behavior
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.)
Reece, James S.
3 Yes
For Profit
Financial Accounting
ADV 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.
Govindarajan, V.J.
Anthony, Robert N.
7 Yes
For Profit
Management Control Systems
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.
Young, David W.
6 Yes
For Profit
Financial Accounting
General Management
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
Menon, Krishnagopal
1 Yes
For Profit
Financial Accounting
BEG 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.
Young, David W.
3 Yes
For Profit
Management Control Systems
BEG 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.
Young, David W.
3 Yes
For Profit
Management Accounting
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.
Young, David W.
3 Yes
For Profit
Management Control Systems
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.
Reece, James S.
2 Yes
For Profit
Management Control Systems
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.
Anthony, Robert N.
2 Yes
For Profit
Financial Accounting
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.
Merchant, Kenneth A.
Van der Stede, Wim A.
3 Yes
For Profit
Management Accounting
Organizational Behavior
BEG Add