|
| |
3
|
No
| | |
BEG
|
Add
|
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
|
| Albergo del Mare
|
| 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. The same case as Oceanside Inn. |
| |
2
|
No
| | |
BEG
|
Add
|
| Apogee Health Care
|
| A complex case dealing with an incentive compensation system for physicians in a partially capitated model. A simplified version of Massachusetts General Physicians Organization. |
| |
12
|
Yes
| |
| Management Control Systems |
|
ADV
|
Add
|
|
| |
4
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
|
| |
6
|
Yes
| |
| Management Control Systems |
|
BEG
|
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. |
| |
3
|
Yes
| |
| Management Control Systems |
|
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. |
| |
7
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Barrington Products, Inc
|
| A multi-product company with a dysfunctional management control system. Lots of interesting issues to be resolved. |
| |
4
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Bellington, Town of
|
| The supervisor of the snow removal department is being accused of overspending his budget, but part of the reason was more snow |
| |
2
|
No
| | |
BEG
|
Add
|
|
| |
6
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
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
|
| 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. |
| |
9
|
No
| |
| Management Control Systems |
|
BEG
|
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
|
| 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. |
| |
4
|
Yes
| |
| Finance/Financial Management |
|
INT
|
Add
|
| CareGroup, Inc.
|
| Contains the financial statements for the years up to and including the serious financial difficulties experienced by this organization. |
| |
15
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
Add
|
| Carleton Fire Department
|
| Discusses non-financial performance measurement in a nonprofit organization -- in this case a fire department. Students must determine the measures that are valid and useful and then assess how to use them. |
| |
5
|
Yes
| |
| Management Control Systems |
|
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
|
| Centro Italiano Sviluppo
|
| Zero-based budgeting in the Italian healthcare system. Goes beyond ZBB to many interesting control issues. |
| |
10
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Centuria Health System
|
| Describes an institution that was successful in preparing for a managed care environment. Describes three distinct historical periods: the early period during which the institution was known as the “sleeping giant”, the transitional period typified by attention to staff and the development of a set of values, and the present period. Can be taught as part of a sequence on managing change, and works well with the McKinsey 7S model. |
|
| Barrett, Diana |
| Young, David W. |
|
14
|
Yes
| | |
INT
|
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. |
| |
4
|
No
|
| Developing Country |
| Healthcare Management |
|
| Management Control Systems |
|
BEG
|
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. |
| |
11
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
|
| |
2
|
Yes
| |
| 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. |
| |
5
|
Yes
| |
| 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. |
| |
6
|
Yes
| |
| 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
| | |
ADV
|
Add
|
| Converse Health System
|
| Addresses two major issues facing an integrated delivery system ( IDS) in promoting goal congruence: the design of financial responsibility centers and the selection of an appropriate transfer pricing methodology. It helps students to see that, in a truly integrated IDS, treating hospitals (and other providers) as standard expense centers and using two-part transfer prices can help to improve goal congruence. |
| |
9
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
|
| |
5
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
Add
|
|
| |
3
|
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
|
| 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
|
| Erie Hospital
|
| A pretty basic capital budgeting case involving a physician who has a lot of power. Requires the students to think about the interest rate for donated funds in computing the weighted cost of capital, and also to think about sunk costs. Essentially the same as Erie Chemical Company) |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Management Control Systems |
|
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
|
| Forenna, Cittá di
|
| 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
| |
| Management Accounting |
| Management Control Systems |
|
BEG
|
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
|
|
| |
4
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Giovanni Wallerts
|
| A relatively simple case that requires students to prepare a statement of cash flows. Contains the tricky entry of a gain on a sale of an asset. Also emphasizes the importance of the depreciation-add-back in the SCF |
| |
1
|
Yes
| | |
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. |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
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
|
| 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
| |
| Management Control Systems |
| Organizational Behavior |
|
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 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.
|
| |
5
|
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
|
| Heartbreak of DRGs
|
| A chief of dermatology is preparing a program proposal for an Ambulatory Psoriasis Treatment Center. He faces a number of complications, including reimbursement incentives. Students must complete a capital investment analysis and compute NPV. |
| |
5
|
No
| |
| Finance/Financial Management |
|
INT
|
Add
|
| Hilda Cook
|
| The saga of a 90 year old woman diagnosed with liver cancer, demonstrating the need for greater coordination among hospitals, primary care physicians, and attending doctors. |
| |
5
|
Yes
| | |
BEG
|
Add
|
| Hillside Hospital
|
| The saga of a chief of medicine attempting to implement a group practice in a teaching hospital in order to abide by university salary caps. The implementation process is complicated by a new billing system that provides inaccurate information. Identical to Hamilton Hospital, but set in a department of medicine instead of surgery. |
| |
9
|
Yes
| |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Hospital San Pedro
|
| A letter from an upset citizen describes how a health system works in reality. Students must prepare a flow chart based on the letter, and then recommend changes. |
|
| Garcia-Prat |
| Young, David W. |
|
3
|
Yes
|
| Health Policy |
| Healthcare Management |
|
| Management Control Systems |
| Operations Management |
|
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
|
| 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. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Import Distributors
|
| A differential cost/revenue analysis associated with the decision to keep a product line that is losing money on a full-cost basis. |
| |
2
|
Yes
| | |
BEG
|
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. |
| |
3
|
Yes
| | |
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. |
| |
2
|
Yes
| | |
BEG
|
Add
|
| Jebah Hospital
|
| Like Croswell and Carroll but in a centrally-funded system with no prices |
| |
8
|
Yes
| | |
BEG
|
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. |
| |
6
|
Yes
| | |
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
|
| 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). |
| |
3
|
Yes
| | |
INT
|
Add
|
| Kyle Evans
|
| A conflict management case in which the issues are being discussed by E-mail and the matter is becoming increasingly inflamed.
|
| |
8
|
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
|
| 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
|
| Levinton, Town of
|
| 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. |
| |
5
|
Yes
| |
| General Management |
| Management Control Systems |
|
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
|
| Lomita Hospital (B)
|
| A relatively simple variance analysis case for the pathology lab. Allows students to see how information in the A case could be improved upon. |
| |
4
|
No
| | |
BEG
|
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
|
| Management Accounting in Healthcare Organizations
|
| Begins with an overview of the challenges facing healthcare systems throughout the world, which sets the stage for subsequent 11 chapters. Chapters 2 to 5 discuss full and differential cost accounting, including ABC. Chapters 6 to 11 discuss the management control system. Chapter 12 puts the management control system into a broader context. Book contains short problems to solve throughout each chapter, and each chapter is followed by one or two practice case studies, with solutions provided. |
| |
257
|
No
| |
| Financial Analysis and Management |
| Management Accounting |
| Management Control Systems |
|
I-A
|
Add
|
|
| |
461
|
No
|
| Healthcare Management |
| Nonprofit Organization Management |
| Public Sector Management |
|
| Financial Analysis and Management |
| Management Accounting |
| Management Control Systems |
|
I-A
|
Add
|
| Massachusetts Eye and Ear Infirmary
|
| An early version of activity-based costing in a health care environment. The case was written about 30 years ago, and was recently resurrected. It has been by many instructors over the years as an example of how cost drivers can be used for budgeting and cost management in a hospital. |
|
| Young, David W. |
| O'Brien, Patricia |
|
11
|
Yes
| | |
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. |
| |
6
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
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
|
| Mercancía, S.A.
|
| A keep or discontinue decision with a fairly complicated set of data. Much like Import Distributors, but a little simpler. |
| |
4
|
Yes
|
| Developing Country |
| For Profit |
| |
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
|
| 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. |
| |
3
|
Yes
| |
| Management Control Systems |
|
BEG
|
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
|
| 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. |
| |
2
|
Yes
| |
| 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. |
| |
2
|
Yes
| |
| 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. |
| |
2
|
Yes
| |
| 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. |
| |
2
|
Yes
| |
| Financial Accounting |
| Management Accounting |
|
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
|
| New Wave Hair Salon (A)
|
| The manager of a hair salon is building a budget for the upcoming year. There are many assumptions being made, including how the stylists will respond to monetary incentives. |
| |
2
|
Yes
| |
| Management Accounting |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
| New Wave Hair Salon (B)
|
| 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. |
| |
6
|
Yes
| |
| Management Control Systems |
|
INT
|
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
|
| 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. |
| |
17
|
Yes
| |
| Management Control Systems |
|
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. |
| |
41
|
No
| | |
INT
|
Add
|
| Note on Accounting Principles 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. |
| |
7
|
No
| | |
BEG
|
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 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. |
| |
13
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
|
|
| Anthony, Robert N. |
| Young, David W. |
|
8
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
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 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. |
| |
10
|
No
| |
| 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. |
| |
12
|
No
| |
| General Management |
| Organizational Behavior |
|
INT
|
Add
|
|
| |
19
|
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 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. |
| |
38
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
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 Full and Differential Cost Accounting in Health Care
|
| The note discusses full cost accounting, its uses, and the managerial choices that are involved in setting up a full-cost accounting system. It then discusses differential cost accounting, addressing the nature of costs, defining several terms and concepts, and taking up the subject of cost-volume-profit (CVP) analysis. It then looks at CVP analysis in its most basic form. It also examines a variety of special considerations that can serve to complicate CVP analysis. Finally, the note discusses when differential costs should be used rather than full costs, and some of the complications in using them. |
| |
38
|
No
| | |
BEG
|
Add
|
|
| |
17
|
No
| | |
BEG
|
Add
|
|
| |
8
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
|
| |
13
|
No
|
| Nonprofit |
| Public Sector Management |
|
| General Management |
| Management Control Systems |
|
INT
|
Add
|
| Note on Intangible Assets and Corporate Strategy
|
| Presents a framework for assessing and analyzing an organization's intangible assets. Combines Porter's Five-Forces framework with a framework developed by the Financial Accounting Standards Board to provide students with an ability to put intangible assets into a strategic context. |
| |
15
|
No
| |
| Finance/Financial Management |
| General Management |
| 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.
|
| |
11
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
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. |
| |
15
|
No
| |
| General Management |
| Management Accounting |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
Add
|
|
| |
19
|
No
| | |
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. |
| |
27
|
No
| |
| Management Control Systems |
|
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 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.
|
| |
11
|
No
| |
| General Management |
| Management Control Systems |
|
INT
|
Add
|
|
|
| Padovani, Emanuele |
| Young, David W. |
|
5
|
No
| |
| General Management |
| Management Control Systems |
|
INT
|
Add
|
| Note on Methodological Issues in Social Science Research
|
| Discusses the development of a "good theory" in the social sciences. Combines the thinking in research in the physical sciences with that in the social sciences. Uses the concept of a paradigm and its underlying theory to demonstrate how social science research could be more like research in the physical sciences. |
| |
10
|
No
|
| |
ADV
|
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. |
| |
10
|
No
| |
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
Add
|
| Note on Operational Budgeting
|
| Discusses an approach to budgeting that links the budgetary process with an organization's strategy, programs, and organizational structure. Identifies several "budgeting misfits;" i.e., places where the budgeting process does not fit well with other organizational activities. |
| |
25
|
No
| |
| Management Control Systems |
|
INT
|
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 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. |
| |
19
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
|
| |
17
|
No
| | |
INT
|
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). |
| |
16
|
No
| |
| Management Control Systems |
|
INT
|
Add
|
|
| |
7
|
No
|
| Health Policy |
| Healthcare Management |
|
| Finance/Financial Management |
| Management Accounting |
|
INT
|
Add
|
| Note on The Seven Leadership Levers Used by Successful Managers
|
| Discusses the role of severn "leadership levers" that a manager can use to lead help his/her organization achieve success. The levers comprise (1) strategy formulation, (20 authority and influence, (3) management control, (4) motivation, (5) conflict management, (6) culture management, and (7) customer management. |
| |
21
|
No
| |
| General Management |
| Management Control Systems |
| Marketing |
| Organizational Behavior |
|
INT
|
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
|
| Note on the Technical Aspects of Programming in Nonprofit Organizations
|
| Discusses the technical issues inherent in the programming phase of the management control process. Includes the importance of undertaking a benefit-cost analysis when some of the benefits may not be easily quantified. Also discusses techniques for "quantifying the value of a human being." |
| |
17
|
No
|
| Nonprofit |
| Nonprofit Organization Management |
| Public Sector Management |
|
| Finance/Financial Management |
| Management Control Systems |
|
INT
|
Add
|
| Note on Transfer Pricing
|
| Discusses the various issues that must be considered in setting transfer pricing, and how they can be resolved. |
| |
9
|
No
| |
| General Management |
| Management Control Systems |
|
BEG
|
Add
|
|
| |
5
|
No
| |
| 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. |
| |
40
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
BEG
|
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. |
| |
2
|
Yes
| | |
BEG
|
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
|
| Owen Hospital
|
| A case that demonstrates the power of ABC. The case requires students to attach the costs from a full cost report to two apparently similar patients, who end up having quite different costs. |
| |
4
|
Yes
| | |
BEG
|
Add
|
| Pacific Park School (A)
|
| A relatively simple case in preparing a budget for a school's summer camp program. Requires students to think about how to deal with capital improvements and whether a financial surplus is appropriate. |
| |
2
|
Yes
|
| Nonprofit |
| Nonprofit Organization Management |
|
| Management Accounting |
| Management Control Systems |
|
BEG
|
Add
|
| Pacific Park School (B)
|
| A follow on to the (A) case. Requires students to prepare a variance analysis to explain why the budgeted surplus was not attained. |
| |
2
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Padovani Press
|
| A company is moving, and is selling some of its assets and acquiring new ones. There are a variety of somewhat sophisticated accounting transactions that are needed to account for the activities. |
| |
2
|
No
| | |
BEG
|
Add
|
| Percy Memorial Hospital
|
| A senior manager at a small community hospital in a very competitive environment is considering the establishment of a physician-hospital organization (PHO). There are seven issues that he must resolve in doing so. The issues are common to all PHOs. |
| |
11
|
Yes
| | |
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. |
| |
7
|
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
|
| Rovereto, Town of
|
| 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 |
| |
4
|
Yes
| |
| General Management |
| Management Control Systems |
|
BEG
|
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. |
| |
7
|
Yes
| |
| Management Control Systems |
|
INT
|
Add
|
| Scarpe Italiane
|
| 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. |
| |
3
|
Yes
| | |
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. |
| |
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. |
| |
2
|
Yes
|
| Developing Country |
| Health Policy |
|
| Finance/Financial Management |
| Management Accounting |
|
INT
|
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 Seattle University Health System (A)
|
| 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. |
| |
9
|
Yes
| |
| Management Control Systems |
| Organizational Behavior |
|
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. |
| |
4
|
Yes
|
| Healthcare Management |
| Nonprofit |
|
| General Management |
| Management Control Systems |
| Organizational Behavior |
|
BEG
|
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
|
| 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. |
| |
3
|
Yes
| | |
BEG
|
Add
|
| Springfield Visiting Nurse Association
|
| A decision as to whether to use full-time or agency nurses, and where the breakeven is between the two options. Similar to the other “Springfield” cases.
|
| |
2
|
Yes
| | |
BEG
|
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
|
| Stampa Francesca
|
| A basic case on financial accounting that requires students to use a series of pretty simple economic events to record transactions and prepare a balance sheet and income statement. |
| |
1
|
Yes
| | |
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
|
| Valley Hospital
|
| A fairly basic case on transfer pricing, but one that illustrates the problem of goal congruence rather neatly. Students should have little or no trouble making the computations, such that most of the discussion can focus on the issues and how to resolve them. |
| |
2
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| Van Nuys Community Hospital
|
| A case that asks students to analyze the financial statements of a hospital that is in some financial difficulty, and then to recommend a solution to the CEO. |
|
| Young, David W. |
| Breitner, Leslie K. |
|
7
|
No
| |
| Finance/Financial Management |
| Financial Accounting |
|
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. |
| |
6
|
Yes
| |
| Financial Accounting |
| General Management |
|
BEG
|
Add
|
| Wheeling Cardiology Associates
|
| Three cardiology groups wish to merge. Several themes are introduced, the major topic being anti-trust. An overview of anti-trust laws is provided in the case, and the particularly issue of anti-trust in health care is developed. The Herfindahl-Hirschman Index (HHI) is explained and suggested as a tool to be used to define market concentrations and identify potential anti-competitive situations. The protagonist is a consultant who may have to structure her analysis to meet her client’s needs rather in the most objective way possible. |
| |
10
|
Yes
| | |
ADV
|
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
|
| White Hills Medical Center
|
| 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 similar to While Hills Children's Museum. |
| |
3
|
Yes
| |
| Management Control Systems |
|
BEG
|
Add
|
| White Mountain Health Care
|
| A case that links strategy with management control. It is set in a department of surgery in a major medical center that is working in a capitation system. The chief of surgery must be concerned about resource use, motivation, conflict management, and a variety of other tricky management issues. He also must worry about balancing clinical care activities with research and education. |
| |
22
|
Yes
| |
| Management Control Systems |
|
INT
|
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. |
| |
9
|
Yes
| |
| Management Control Systems |
|
INT
|
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. |
| |
3
|
Yes
| | |
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. |
| |
3
|
Yes
| |
| Management Control Systems |
|
BEG
|
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. |
| |
2
|
Yes
| |
| Finance/Financial Management |
|
BEG
|
Add
|