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102 Items Found in Nonprofit: New/Updated Item  New/Updated Item  |   Popular Item  Popular Item

Title (click on title for details)Author(s)PagesTNSettingFunctional AreaLevelEP
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.
Young, David W.
3 Yes
Nonprofit
Management Accounting
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
Young, David W.
14 Yes
Nonprofit
Financial Accounting
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.
Young, David W.
7 Yes
Nonprofit
Management Control Systems
BEG 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.
Young, David W.
9 No
Nonprofit
Management Control Systems
BEG Add
Bureau of Child Welfare
A combination of an evaluation and a capital budgeting case applied to adoptions, where the city "invests" in an adoption to save the ongoing cost of foster care.
Young, David W.
4 Yes
Nonprofit
Finance/Financial Management
INT Add
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.
Young, David W.
1 Yes
Nonprofit
Financial Accounting
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.
Young, David W.
2 Yes
Nonprofit
Financial Accounting
BEG Add
Cittá di Forenna
Two towns in Italy use quite different approaches to managing the vendors to whom they have outsourced waste collection. The manager of one town is being criticized for not using the techniques of his counterpart, and is responding that his town is different and therefore requires different techniques. Students must decide who is right and why.
Padovani, Emanuele
Young, David W.
5 Yes
Nonprofit
Management Accounting
Management Control Systems
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.
Anthony, Robert N.
7 Yes
Nonprofit
Financial Accounting
INT 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.
Young, David W.
11 Yes
Nonprofit
Management Control Systems
INT Add
Commonwealth University
A relative simple transfer pricing case that helps students master the very basic computations. It serves as a practice case with a solution in some of the notes.
Young, David W.
2 Yes
Nonprofit
Management Control Systems
BEG Add
Conejo (El) Family Planning Clinic
A family planning clinic has overspent its budget. A staff analyst must do a variance analysis. Among other things, students need to interpret the flexible budget that he has prepared. They then must compute variances, some of which are a little tricky.
Young, David W.
6 Yes
Nonprofit
Management Control Systems
BEG Add
Consumers Union
Looks at how the five forces affecting CU's industry have changed with the arrival of Internet competition for many of its services. Students must assess CU's strategy and how it should be changed. They also must consider how CU's activity set needs to be adjusted to fit with the new strategy.
Young, David W.
Noble, David
19 Yes
Nonprofit
General Management
ADV Add
Coolidge Corner Theatre Foundation
Provides sufficient information for students to calculate how large a surplus the nonprofit theatre needs to be financial viable.
Young, David W.
5 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
INT Add
Disease Control Programs
A benefit-cost analysis on the question of motorcycle helmets. Asks students to think about how to value a human life, and whether a prevention program is worth the cost incurred to run it.
Christenson, Charles J.
9 Yes
Health Policy
Nonprofit
Finance/Financial Management
BEG Add
Downtown Parking Authority
A capital budgeting case that provides students with an opportunity to use a number of analytic techniques. Among the techniques and issues that can be discussed are sensitivity analysis, opportunity cost, choice of discount rate, the use of IRR, interdependency of variables, importance of making assumptions explicit, treatment of non-quantifiable factors, and the role of price as a rationing mechanism.
Vancil, R. F.
Taylor, Graeme M.
3 Yes
Nonprofit
Finance/Financial Management
INT Add
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.
Young, David W.
15 Yes
Nonprofit
Management Control Systems
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.
Young, David W.
4 Yes
Nonprofit
Management Control Systems
INT Add
Energy Associates (A)
The A case (quite easy) requires the student to prepare a SCF (direct and indirect) from some very basic information. Thy B Case requires calculating some ratios for the same company and the same years.
Young, David W.
2 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
Energy Associates (B)
The A case (quite easy) requires the student to prepare a SCF (direct and indirect) from some very basic information. Thy B Case requires calculating some ratios for the same company and the same years.
Young, David W.
2 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
Energy 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.
Young, David W.
1 Yes
Nonprofit
Management Accounting
BEG Add
Ergonomics Consultants (A)
Deals with a market analysis and other matters associated with forming a new consulting business
Heineke, Janelle
3 No
Nonprofit
General Management
Marketing
Operations Management
BEG Add
Ergonomics Consultants (B)
Market analysis and other matters associated with forming a new consulting business
Heineke, Janelle
2 No
Nonprofit
General Management
Marketing
Operations Management
BEG Add
Gotham Meals on Wheels
Students must prepare a spreadsheet that links the balance sheet, operating statement, and statement of cash flows, and then use forecasted sales and expenses to uncover the reasons underlying an impending cash shortage.
Young, David W.
2 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
Granville Symphony Orchestra Popular Item
Some unusual accounting that makes a surplus look like a deficit. Students must reconstruct an unusual operating statement to show this. In addition, they must assess the assumptions underlying an eight year set of financial forecasts.
Anthony, Robert N.
Young, David W.
6 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
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.
Anthony, Robert N.
Young, David W.
7 Yes
Nonprofit
Management Control Systems
Organizational Behavior
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.
Young, David W.
4 Yes
Nonprofit
Management Accounting
BEG 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.
Anthony, Robert N.
3 Yes
Nonprofit
Management Accounting
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.
Young, David W.
7 Yes
Nonprofit
Management Control Systems
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.
Young, David W.
2 Yes
Nonprofit
Management Accounting
BEG 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.
Heineke, Janelle
5 Yes
Nonprofit
Operations Management
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.
Heineke, Janelle
2 Yes
Nonprofit
Operations Management
INT 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.
Young, David W.
6 Yes
Nonprofit
Management Accounting
BEG 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.
Young, David W.
33 Yes
Nonprofit
General Management
ADV 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.
Young, David W.
8 Yes
Nonprofit
Organizational Behavior
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.
Young, David W.
1 No
Nonprofit
Organizational Behavior
BEG Add
Merced College Popular Item
A debate about how to account for and spend earnings on a college’s endowment. At issue are some new accounting regulations that make the issue more complicated than it needs to be.
Young, David W.
4 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
INT Add
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.
Clarke, Roberta
20 No
Nonprofit
Marketing
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.
Young, David W.
3 Yes
Nonprofit
Management Control Systems
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.
Young, David W.
6 Yes
Nonprofit
Management Control Systems
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.
Anthony, Robert N.
3 Yes
Nonprofit
Financial Accounting
BEG Add
National Youth Association
A transfer pricing case similar to the Birch Paper Company case but in a nonprofit setting
Anthony, Robert N.
2 No
Nonprofit
Management Accounting
Management Control Systems
Organizational Behavior
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.
Young, David W.
5 Yes
Nonprofit
Management Accounting
BEG Add
New England Trust Popular Item
A "ratio detective" case involving 10 nonprofit organizations of varying sizes, characteristics, and means of support.
Young, David W.
4 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
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.
Young, David W.
17 Yes
Nonprofit
Management Control Systems
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.
Anthony, Robert N.
7 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
INT Add
Note on Budget Formulation in Nonprofit Organizations
Discusses the technical aspects of preparing a budget, and the fit of the budgetary process with a variety of other aspects of the organization. Begins by looking at the organizational and strategic context in which budgeting takes place, and distinguishes the mechanical aspects of budgeting from the behavioral ones. It then look at the mechanical aspects of building a budget, and concludes with a discussion of budgeting misfits—areas where the budgetary process does not work as well as it might because it does not fit well with other organizational systems or processes. Has a practice case with a solution at the end.
Young, David W.
13 No
Nonprofit
Management Control Systems
INT 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 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 Accounting in Nonprofit Organizations Popular Item
Discusses the basics of financial accounting, using examples of nonprofit organizations. Takes students through a simple example of building a small day care center from inception. Contains three practice cases of increasing levels of difficulty. Does not discuss fund accounting, which is contained in a different note.
Young, David W.
37 No
Nonprofit
Financial Accounting
INT Add
Note on Financial Surpluses in Nonprofit Organizations Popular Item
Discusses the four reasons why a nonprofit organization needs to earn a surplus: (1) to assist it to obtain the funds necessary to replace assets that wear out or become obsolete; (2) to finance the cash needs associated with a growth in revenues in conjunction with its charitable or nonprofit purposes; (3) to provide the funds necessary to expand and diversify its fixed assets as it expands its charitable activities; and (4) to protect it from fluctuations in revenues from year to year, and from general economic and other uncertainties surrounding its ongoing operations.
Young, David W.
7 No
Nonprofit
Finance/Financial Management
INT Add
Note on GAAP in Nonprofit and Governmental Organizations Popular Item
Discusses the role of the FASB and the details of GAAP for private nonprofit organizations, including accounting for state and local governments, and the federal government. Includes a discussion of FAS 87, 93, 106, 116, 117, 124, and 136 as they apply to private nonprofit organizations
Young, David W.
18 No
Nonprofit
Financial Accounting
ADV 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 Improving Management Control Systems in Municipalities
Discusses the barriers to achieving the New Public Management Paradigm, and suggests ways that improved management control systems (including the use of “shadow profit centers” can help to overcome them.
Young, David W.
13 No
Nonprofit
General Management
Management Control Systems
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 in the Public Sector
Contrasts “bureaucratic” control with “management control” and discusses ways that public sector organizations could achieve greater management control. Concludes that, although there are several barriers that inhibit a public sector organization from developing improved managerial control, there also are ways to overcome the barriers.
Young, David W.
11 No
Nonprofit
General Management
Management Control Systems
INT Add
Note on Managing High-Risk Outsourcing In Local Governments
Discusses the idea that not all outsourcing is the same, and provides a framework for identifying high-risk outsourcing. Then discusses ways to manage it.
Padovani, Emanuele
Young, David W.
5 No
Nonprofit
General Management
Management Control Systems
INT 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 Performance Measurement in Nonprofit Organizations Popular Item
Discusses the need for output measurement in nonprofit organization to (1) measure efficiency, which is the ratio of outputs to inputs (i.e., expenses) and (2) measure effectiveness, which is the extent to which actual output corresponds to the organization's goals and objectives. Looks at alternative ways of measuring output in nonprofit organizations. Discusses why, despite the importance of devising such alternatives, current nonprofit management control systems tend to be deficient in measuring their effectiveness, and suggests some remedies.
Young, David W.
16 No
Nonprofit
Management Control Systems
INT Add
Note on Pricing in Nonprofit Organizations Popular Item
Discusses the tricky proposition of setting prices in many nonprofit organizations. Full costs, differential costs, or a variety of other configurations can be used to determine prices. The choice depends in large measure on the scenario under consideration. Unfortunately, many nonprofit managers give little thought to pricing policies. The note discusses why this is a mistake, and includes several matters that affect pricing decisions in nonprofit organizations, including prices for subsidized services and services that are provided free of charge.
Young, David W.
9 No
Nonprofit
Management Control Systems
ADV Add
Note on Process Analysis
A note on the techniques for undertaking process analysis. Includes (1) creating a process flow diagram, (2) analyzing the operating unit structure, (3) analyzing the work flow, and (4) evaluating the overall process.
Heineke, Janelle
11 No
Nonprofit
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 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 Characteristics of Nonprofit Organizations
Discusses the technical and behavioral characteristics of nonprofit organizations. Technical characteristics relate to the difficulty of measuring outputs and assessing the relationship between inputs and outputs. This difficulty is unique to nonprofit organizations. Behavioral characteristics encompass factors that impede good management control. The note contains an appendix describing six categories (e.g., health care) of nonprofit organizations.
Young, David W.
19 No
Nonprofit
General Management
BEG Add
Note on the Financial Control Structure in Nonprofit Organizations
Discusses the design of responsibility centers. Expands the discussion to include criteria for profit centers, the program structure, matrix organizations, the information structure, the account structure, and behavioral factors (including motivation systems, goal congruence, cooperation and conflict, and culture).
Young, David W.
16 No
Nonprofit
Management Control Systems
INT 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 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
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.
Young, David W.
2 Yes
Nonprofit
Financial Accounting
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.
Young, David W.
Taylor, Graeme M.
5 Yes
Nonprofit
General Management
Management Control Systems
Organizational Behavior
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
Heineke, Janelle
2 Yes
Nonprofit
Operations Management
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.
Young, David W.
11 Yes
Nonprofit
General Management
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.
Young, David W.
2 Yes
Nonprofit
Financial Accounting
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
Young, David W.
1 Yes
Nonprofit
Management Accounting
BEG Add
Outsourcing: A Primer for Public Sector Organizations
A 121-page (5 chapter) primer that puts outsourcing into a strategic context. It discusses the many issues that public sector managers need to consider in making an outsourcing decision, and the key activities they must engage in in order to achieve a successful outsourcing contract.
Padovani, Emanuele
Young, David W.
121 No
Nonprofit
Nonprofit Organization Management
General Management
Management Control Systems
INT 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.
Young, David W.
7 Yes
Nonprofit
Financial Accounting
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.
Anthony, Robert N.
3 Yes
Nonprofit
Management Accounting
Management Control Systems
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.
Young, David W.
4 Yes
Healthcare Management
Nonprofit
General Management
Management Control Systems
Organizational Behavior
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.
Young, David W.
2 Yes
Nonprofit
Management Accounting
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.
Young, David W.
3 Yes
Nonprofit
Management Control Systems
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.
Young, David W.
13 Yes
Nonprofit
Management Control Systems
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.
Young, David W.
8 No
Nonprofit
General Management
Management Control Systems
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
Young, David W.
2 No
Nonprofit
Management Accounting
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.
Young, David W.
5 Yes
Nonprofit
General Management
Management Control Systems
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
Young, David W.
4 Yes
Nonprofit
General Management
Management Control Systems
BEG Add
Transitional Employment Enterprises, Inc. Popular Item
An oldie but goodie. A nonprofit with state funding to carry out its activities has done some questionable accounting. Students must identify some of the major accounting issues, and also some of the significant financial management issues, and distinguish between the two.
Young, David W.
9 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
INT Add
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.
McDougall, Duncan C.
Vollmann, Thomas E.
2 No
Nonprofit
Operations Management
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.
Young, David W.
7 Yes
Nonprofit
Management Control Systems
INT 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.
Young, David W.
15 Yes
Nonprofit
Management Control Systems
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.
Young, David W.
4 No
Nonprofit
Management Control Systems
INT Add
Westbrook Community Housing, Inc. Popular Item
An organization that is not following GAAP. With a few assumptions and some analysis, students can determine what the financial statements would have looked like if the organization had followed GAAP. They also can determine the approximate size of the organization and speculate a bit on how it is being managed. They then must advise a bank’s loan committee on what it should do about an outstanding mortgage.
Young, David W.
5 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
INT Add
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.
Young, David W.
3 Yes
Nonprofit
Management Control Systems
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.
Young, David W.
9 Yes
Nonprofit
Management Control Systems
INT Add
Yoland Research Institute
A relatively simple case, in which several present value calculations are required to give students some practice in the technique. The case also deals with the questions of sunk costs, the weighted cost of capital, and the appropriate interest rate to use for donated funds.
Young, David W.
2 Yes
Nonprofit
Finance/Financial Management
BEG Add