Abbington Youth Center
|
| Breakeven analysis for multiple products. A newly-minted MBA gets in trouble when he doesn't check his assumptions with key managers. A bit like the classic Bill French case. |
| |
3
|
Yes
| | |
BEG
|
Add
|
| Baldwin Bicycle Company
|
| A now-classic case on computing the differential costs and revenues for a special price offer. Updated to eliminate all references to years. |
| |
3
|
Yes
| | |
INT
|
Add
|
| Boston University Medical Center Hospital
|
| Describes a “bundled pricing” approach to managed care contracting. Bundled pricing is a contracting strategy whereby a hospital and its physicians share the risk of a fixed price contract. The case raises many questions regarding managed care pricing strategies and hospital-physician relationships. Students must analyze the financial implications of the hospital's contracting strategy and propose an implementation approach that provides appropriate incentives for the physicians while minimizing the hospital's risk. |
| |
9
|
Yes
| |
| Management Accounting |
| Organizational Behavior |
|
INT
|
Add
|
|
| |
5
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Brookstone Ob-Gyn Associates (B)
|
| The (A) case is a very simple introduction to financial accounting. The (B) case (which can be taught without the (A) case) begins with the (A) case results, and asks students to figure out why a profitable group practice is running out of cash. |
| |
6
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Carlsbad Home Care
|
| An introductory breakeven case for students with no prior experience with breakeven analysis. The case is designed to (1) to teach the concept and techniques or breakeven analysis, (2) to clarify the difference among fixed, variable, and step-function costs, and (3) to demonstrate the relationship of costs and revenue to volume. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Carroll University Hospital
|
| A full cost accounting case set in a department of medicine, illustrating how different ways of defining cost result in different costs. Similar to Croswell University Hospital. |
| |
10
|
Yes
| | |
BEG
|
Add
|
| Carson Realty Company (A)
|
| An introductory financial accounting case designed to familiarize students with the balance sheet, income statement and statement of cash flows. (A) case is pretty simple, but a disaster is looming and most students don't see it. |
| |
1
|
Yes
| | |
BEG
|
Add
|
| Carson Realty Company (B)
|
| An introductory financial accounting case designed to familiarize students with the balance sheet, income statement and statement of cash flows. (A) case is pretty simple, but a disaster is looming and most students don't see it. |
| |
2
|
Yes
| | |
INT
|
Add
|
| Casa Electrónica, S.A.
|
| A keep/discontinue alternative choice decision case for a small electronics firm in Latin America. A CVP analysis suggested that a new product would be profitable, but the accountant's report now shows it is losing money. |
| |
2
|
Yes
|
| Developing Country |
| For Profit |
| |
BEG
|
Add
|
| Compact Computing Company
|
| Illustrates some of the complexities in accounting for shareholders’ equity in conjunction with the growth-related decisions that gave rise to the transactions. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Croswell University Hospital
|
| A full cost accounting case set in a department of Ob-Gyn, illustrating how different ways of defining cost results in different costs. Similar to Carroll University Hospital. |
| |
10
|
Yes
| | |
BEG
|
Add
|
| Docs in a Box, Inc.
|
| A relatively basic financial accounting case concerning a start-up company. Has been used successfully as a test of students mastery of introductory material. |
| |
1
|
Yes
|
| For Profit |
| Healthcare Management |
| |
BEG
|
Add
|
| Easter Seal Foundation of New Hampshire and Vermont
|
| The (A) case presents an organization in financial difficulties, and a new CEO has just taken over. Students must propose changes to the management control system and other organizational features. The (B) case (short enough for an in-class handout) describes what he did, and students are asked to assess his actions. |
| |
15
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Enager Industries, Inc.
|
| A classic case on investment centers and their pitfalls. Updated to eliminate all references to dates. |
| |
5
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Energy Devices
|
| Gives the student some basic practice in CVP analysis and differential cost analysis. It Is used as a practice case with a solution in some of the Notes. |
| |
1
|
Yes
| | |
BEG
|
Add
|
| Financial Accounting for Managers
|
| 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. |
| |
250
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
B-I
|
Add
|
| Forner Carpet
|
| A classic case on differential pricing decisions in a competitive marketplace. Students usually confuse unit fixed costs with unit variable costs. |
| |
3
|
Yes
| | |
INT
|
Add
|
| Franklin Health Associates (A)
|
| A case that allows students to assess the linkages among strategy, structure, and the management control system. Lots of problems to find and solve. (An extension of Franklin Group Practice) |
| |
10
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Gourmet Delights, Inc.
|
| Students must prepare a spreadsheet that links the balance sheet, operating statement, and statement of cash flows, and then use forecasted sales and expenses to uncover the reasons underlying an impending cash shortage. Same as Gotham but in a for-profit context. |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Granville Symphony Orchestra
|
| 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
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Green Valley Medical Center
|
| A capital budgeting case with some interesting twists. Students must determine an interest rate for equity and compute a weighted cost of capital. They then must compare two projects: a PET scanner and new laundry equipment, using both NPV and a subjective assessment instrument designed to incorporate physician, community, and employee impact of a proposed project. The Laundry project has the higher IRR but guess which project will be chosen? The teaching note was updated in April 2007 |
| |
8
|
Yes
| |
| Finance/Financial Management |
|
INT
|
Add
|
| Harbor City Community Center
|
| A full cost accounting case in which students must prepare a fairly complicated stepdown analysis. In the course of doing so, they gain an appreciation for many of the tricky decisions involved in such an effort. |
| |
4
|
Yes
| | |
BEG
|
Add
|
| Harbor City Health Spa
|
| A full cost accounting case where students must prepare a stepdown analysis. In doing so, they gain an appreciation for many of the tricky decisions involved in such an effort. Essentially the same as Harbor City CC, but in a for-profit context. |
| |
4
|
Yes
| | |
BEG
|
Add
|
| Harlan Foundation
|
| Two situations that require different approaches to pricing. Illustrates an important point about pricing and also about the measurement of costs: different purposes require different pricing principles and therefore different cost constructions. |
| |
3
|
Yes
| | |
BEG
|
Add
|
| Housing Finance Agency
|
| The head of the housing agency is evaluating the program to encourage more rental construction. At issue is whether a project selection system is working appropriately. |
| |
7
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Huron Automotive Company
|
| A classic case in which costs change as cost centers change. Students must calculate the costs and explain why the changes occurred. They then must make some alternative choice decisions based on the available information. |
| |
5
|
Yes
| | |
INT
|
Add
|
| Jamie Kincade
|
| Mr. Kincade is thinking of starting up a new business. Students must use a variety of estimates to forecast his volume and profits. |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Jefferson Multi Media, Inc.
|
| A full cost accounting case in which changing cost centers changes costs. Students must compute the different costs and then assess which system is the best. Also moves toward of ABC |
| |
6
|
Yes
| | |
BEG
|
Add
|
| Lakeside Hospital
|
| A keep/drop alternative choice decision for a dialysis unit that has gone from making to losing money. Students must work with a full-blown full cost analysis and determine how costs will behave. Two version are available ($250/Tx and $410/Tx). The decision maker is a MD chief of staff in the $250 case and a MHA in the $410 case. |
| |
5
|
Yes
| | |
INT
|
Add
|
| Landau Company
|
| A case demonstrating the difference between full and variable costing. The TN includes an in-class exercise that does a very nice job of illustrating the distinction between absorption and variable costing, and the reason for overhead volume variances |
| |
3
|
Yes
| | |
INT
|
Add
|
| LCC Labs
|
| A case similar to the well-known Liquid Chemical Company case. Requires students to assess the implications of a complicated outsourcing decision. |
| |
2
|
Yes
| | |
INT
|
Add
|
| Lomita Hospital (A)
|
| The chief of pathology must prepare a budget under conditions of uncertainty, and with some question about whether he has been appropriately structured as a discretionary expense center. |
| |
8
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Los Reyes Hospital (A)
|
| The A case provides students with some basic cost drivers that they can use to build a budget, which they are required to do, and also to consider ways to cut it. The (B) case shows that the (A) case budget has been exceeded, and the students must compute the appropriate variances, and recommend a course of action. |
| |
2
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Los Reyes Hospital (B)
|
| The A case provides students with some basic cost drivers that they can use to build a budget, which they are required to do, and also to consider ways to cut it. The (B) case shows that the (A) case budget has been exceeded, and the students must compute the appropriate variances, and recommend a course of action. |
| |
4
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Management Accounting for Managers
|
| 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.
|
| |
265
|
No
| |
| Management Accounting |
| Management Control Systems |
|
BEG
|
Add
|
|
| |
461
|
No
|
| Healthcare Management |
| Nonprofit Organization Management |
| Public Sector Management |
|
| Financial Analysis and Management |
| Management Accounting |
| Management Control Systems |
|
I-A
|
Add
|
| MASSBAY Pediatric Service: Designing the New Unit
|
| An OM case in which students must determine the factors that should be considered in forecasting future demand for the Pediatric Group Practice, and relate them to matters such as exam room requirements, the current process flow. some proposed changes in scheduling method, and a redesign of the support staff function. |
| |
11
|
Yes
| | |
BEG
|
Add
|
| Menotomy Home Health Services
|
| A home health agency is financing fixed asset acquisition and long-term debt reduction with cash and short-term debt. Students must figure this out and propose a solution (a health care version of Menotomy Diaper Services, Butler Lumber and similar cases). |
| |
6
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Merced College
|
| A debate about how to account for and spend earnings on a college’s endowment. At issue are some new accounting regulations that make the issue more complicated than it needs to be. |
| |
4
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
Add
|
| Meredith Center
|
| A market segmentation case in which an organization that serves the blind is attempting to position itself in such a way that it can remain financially viable while accomplishing its mission. At issue are different “segments” of the blind population, referral patterns, and the fit between programs and needs. |
| |
20
|
No
| | |
INT
|
Add
|
| Moray Junior High School
|
| A junior high school principal in a school-based system is faced with some difficult budget cuts. Students can put the budget on a spreadsheet and play with the possibilities. Given the constraints the principal faces, nothing appears to work. |
| |
6
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Neighborhood Servings
|
| A meals-on-wheels type organization has made a shift in strategy, and its cost accounting system has become outdated. Students must undertake a reasonably simple activity-based costing analysis to find out the “true cost” of each meal type. |
| |
5
|
Yes
| | |
BEG
|
Add
|
| New England Trust
|
| A "ratio detective" case involving 10 nonprofit organizations of varying sizes, characteristics, and means of support. |
| |
4
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| North Lake Medical Center
|
| A medical center is building a budget using five "cost drivers" (case mix, volume, resources per case, variable cost per resource unit, and fixed costs). The drivers must be linked, such that when a clinical care department orders a test from the laboratory, the laboratory's budget is affected. An important issue is the nature of the design of the organization's responsibility centers. |
| |
11
|
Yes
| |
| Management Accounting |
| Management Control Systems |
|
INT
|
Add
|
| Note on Activity-Based Costing
|
| 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. |
| |
9
|
No
|
| For Profit |
| Healthcare Management |
| |
BEG
|
Add
|
| Note on Capital Budgeting
|
| 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. |
| |
16
|
No
| |
| Finance/Financial Management |
| Management Control Systems |
|
INT
|
Add
|
|
| |
4
|
No
| | |
BEG
|
Add
|
| Note on Financial Accounting in Nonprofit Organizations
|
| 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. |
| |
37
|
No
| | |
INT
|
Add
|
| Note on Financial Management
|
| 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. |
| |
15
|
No
| |
| Finance/Financial Management |
|
INT
|
Add
|
| Note on Financial Surpluses in Nonprofit Organizations
|
| 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. |
| |
7
|
No
| |
| Finance/Financial Management |
|
INT
|
Add
|
| Note on Flexible Budgeting and Variance Analysis
|
| 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. |
| |
11
|
No
| |
| Management Control Systems |
|
BEG
|
Add
|
| Note on Forecasting Financial Statements
|
| 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. |
| |
22
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
Add
|
| Note on Full and Differential Cost Accounting
|
| 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. |
| |
30
|
No
| | |
BEG
|
Add
|
| Note on Management Control Systems in Health Care
|
| Discusses MCS mainly with a focus on hospitals and attending physicians. Topics include responsibility center design, the use of cost drivers to build budgets and calculate variances, an assessment of who controls which resources, and how to involve attending physicians in the cost control effort. |
| |
15
|
No
| |
| Management Control Systems |
|
BEG
|
Add
|
| Note on Operational Budgeting in Health Care
|
| Covers (a) the organizational and strategic contexts in which operational budgeting takes place. (b) the mechanical aspects of operational budgeting, (c) the key elements in the budgetary process, (d) the relationship between budgeting and responsibility centers, and (e) the definition of a budgeting misfit, and seven common budgeting misfits. Has a practice case at the end with a very detailed solution. |
| |
23
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
| Note on Performance Measurement in Nonprofit Organizations
|
| 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. |
| |
16
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
| Note on Pricing in Nonprofit Organizations
|
| 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. |
| |
9
|
No
| |
| Management Control Systems |
|
ADV
|
Add
|
| Note on Ratio Analysis
|
| Similar to the Note on Financial Statement Analysis, but shorter. Excludes the material on assessing the accounting-related issues. |
| |
20
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
Add
|
| Note on the Statement of Cash Flows
|
| 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. |
| |
22
|
No
| | |
INT
|
Add
|
| Omega Research Institute
|
| A research institute has changed its strategy but has not changed a variety of internal activities and processes to make them consistent with the new strategy. Students need to identify those processes that need redesign. They include authority and influence, conflict management, customer management, management control, motivation, and a few others. |
| |
11
|
Yes
| | |
INT
|
Add
|
| Priority Health System
|
| An integrated delivery system is attempting to implement a clinical pathway for colon cancer. Many barriers exist to a successful implementation, including trying to coordinate care across several entities within the IDS. Many misfits among organizational processes, and some important behavioral issues. |
| |
13
|
Yes
| | |
INT
|
Add
|
| Robert Wood Johnson Medical School
|
| The chair of anesthesiology is fighting many battles on many fronts. Students must first define his strategy in comparison to that of the hospital and the medical school. They then must assess a new incentive compensation system he has designed in light of how the department’s responsibility centers are structured. |
| |
18
|
Yes
| |
| Management Control Systems |
|
ADV
|
Add
|
| South Kingston Health Center
|
| A marketing case in which the executive director of the health center has ambitious plans but no marketing strategy to back them up. Students must analyze where problems exist and propose solutions. |
|
| Clarke, Roberta |
| Young, David W. |
|
14
|
Yes
| | |
INT
|
Add
|
| Southern State University Health System
|
| This case allows students to (a) work with the concept of responsibility centers in a department of medicine, (b) define lines of business, and (c) assess the feasibility of a business plan by a division within the department. At issue is the balance among teaching, research, and clinical care. |
| |
10
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
| Spruce Street Shelter
|
| A relatively simple case on the subject of flexible budgeting, but it raises enough issues concerning the use of the reports that it can easily be used for an entire class session. It provides a nice lead-in to somewhat more complex variance analysis cases. |
| |
3
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Timilty Middle School
|
| A new program called Project Promise has been introduced to an inner-city middle school. From all indications it is a great success. Then, the school system’s budget director raises some complicating issues. Students must decide how successful the program has been, and whether it is worth its cost. |
| |
13
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| United Medical Center
|
| Set in the context of a hospital that is attempting to develop a management control system in response to the constraints imposed upon it by Medicare's diagnosis-related group (DRG) form of reimbursement. The control system contains a set of reports that meets many of the criteria for good reports: they are hierarchical, they distinguish between controllable and non-controllable costs, and they focus on personal responsibility. There nevertheless are some important unanswered questions about the way the control system works, and some improvements that could be made to the reports. In addition, physicians are resisting the system. |
|
| Kane, Nancy M. |
| Young, David W. |
|
6
|
Yes
| |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| University Day Care Center
|
| Requires students to identify several reasons for a variance between budget and actual, and to make the appropriate calculations. There are several related issues that they also must deal with, such as pricing, staffing, and supply costs, all of which serve to complicate the analysis. |
| |
7
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Urban Arts Institute
|
| This case concerns a budgeting system that is unresponsive to senior management's needs. Several changes are needed to align the system with the organization's new strategy. The case can be taught on either a technical or a conceptual level (or both), depending on the instructor's interests and his or her goals for the course. |
| |
15
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| White Hills Architects, Inc.
|
| Introduces some real-world complexities into a transfer pricing decision. Market price works when there is an unambiguous market price, but in this instance, it is not clear that the two jobs are the same, which means that the prices might legitimately differ. The case also includes some important behavioral issues. It is a bit like the classic Birch Paper, and is a for-profit version of White Hills Children's Museum. |
| |
3
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| White Hills Children's Museum
|
| Introduces some real-world complexities into a transfer pricing decision. Market price works when there is an unambiguous market price, but in this instance, it is not clear that the two jobs are the same, which means that the prices might legitimately differ. The case also includes some important behavioral issues. It is a bit like the classic Birch Paper. |
| |
3
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| WIC Program
|
| 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. |
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9
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Yes
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| Management Control Systems |
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INT
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Add
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