| Beifang Chuang Ye Vehicle Group
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| 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. |
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| Lin , Thomas W. |
| Merchant, Kenneth A. |
| Van der Stede, Wim A. |
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3
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Yes
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| Developing Country |
| For Profit |
|
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
|
| |
15
|
Yes
|
| Developing Country |
| Healthcare Management |
|
| Management Control Systems |
|
INT
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Add
|
Casa Electrónica, S.A.
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| 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. |
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2
|
Yes
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| Developing Country |
| For Profit |
| |
BEG
|
Add
|
| Clinique Nosral
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| A combination budgeting and variance analysis case set in a central African country. The variance is tricky since no salary information is available. |
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4
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No
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| Developing Country |
| Healthcare Management |
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| Management Control Systems |
|
BEG
|
Add
|
| Mercancía, S.A.
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| A keep or discontinue decision with a fairly complicated set of data. Much like Import Distributors, but a little simpler. |
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4
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Yes
|
| Developing Country |
| For Profit |
| |
BEG
|
Add
|
| Sonsonala (A)
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| The (A) case has a twofold focus: (1), to project a budget for pharmaceuticals in a developing country based on the cost drivers of morbidity patterns, required drug regimens, and unit costs, and to focus on ways in which the budget might be cut if necessary; (2), to prepare a modified version of a breakeven analysis for some community pharmacies. The (B) case focuses on the financing of a revolving fund for essential drugs. The case is deceptively simple since a revolving drug fund that is either growing in size or operating in an inflationary economy needs a constant injection of working capital. This case uses some calculations that were made in the (A) case. |
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3
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Yes
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| Developing Country |
| Health Policy |
|
| Finance/Financial Management |
| Management Accounting |
|
INT
|
Add
|
| Sonsonala (B)
|
| The (A) case has a twofold focus: (1), to project a budget for pharmaceuticals in a developing country based on the cost drivers of morbidity patterns, required drug regimens, and unit costs, and to focus on ways in which the budget might be cut if necessary; (2), to prepare a modified version of a breakeven analysis for some community pharmacies. The (B) case focuses on the financing of a revolving fund for essential drugs. The case is deceptively simple since a revolving drug fund that is either growing in size or operating in an inflationary economy needs a constant injection of working capital. This case uses some calculations that were made in the (A) case. |
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2
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Yes
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| Developing Country |
| Health Policy |
|
| Finance/Financial Management |
| Management Accounting |
|
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
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Yes
|
| Developing Country |
| For Profit |
|
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|