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8 Items Found in Developing Country: New/Updated Item  New/Updated Item  |   Popular Item  Popular Item

Title (click on title for details)Author(s)PagesTNSettingFunctional AreaLevelEP
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
Burinam Health Services Division
A programming, budgeting, and reporting system in a developing country. Contains several reports that students need to assess.
Young, David W.
15 Yes
Developing Country
Healthcare Management
Management Control Systems
INT 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
Clinique Nosral
A combination budgeting and variance analysis case set in a central African country. The variance is tricky since no salary information is available.
Young, David W.
4 No
Developing Country
Healthcare Management
Management Control Systems
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
Sonsonala (A)
The (A) case has a twofold focus: (1), to project a budget for pharmaceuticals in a developing country based on the cost drivers of morbidity patterns, required drug regimens, and unit costs, and to focus on ways in which the budget might be cut if necessary; (2), to prepare a modified version of a breakeven analysis for some community pharmacies. The (B) case focuses on the financing of a revolving fund for essential drugs. The case is deceptively simple since a revolving drug fund that is either growing in size or operating in an inflationary economy needs a constant injection of working capital. This case uses some calculations that were made in the (A) case.
Young, David W.
3 Yes
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.
Young, David W.
2 Yes
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 Yes
Developing Country
For Profit
General Management
Management Control Systems
Organizational Behavior
INT Add