|
| |
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
|
| Amerbran (A)
|
| This case is based on actual financial statements of American Brands, Inc. Although the numbers have been changed from those reported, the magnitudes and relationships have been preserved. This case provides practice in preparing a statement of cash flows. Since specific information is not given on cash collections and operating disbursements, students will need to use the indirect approach in developing the cash generated by operations amount. |
| |
2
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
| Financial Analysis and Management |
|
INT
|
Add
|
| Amerbran (B)
|
| This is a straightforward exercise in calculating various ratios for two years’ of an actual company’s (American Brands) financial statements. Although the numbers have been revised, the magnitudes and relationships have been preserved. (Most of the data appear in Exhibit 1 of Amerbrand Company (A). Students are encouraged to think about the meaning of the ratios, and not just mindlessly calculate them. |
| |
1
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
| Financial Analysis and Management |
|
INT
|
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
|
| 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
|
|
| |
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
|
| 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
|
| Concord Municipal Hospital Department of Surgery
|
| A case that concerns a new chief of surgery’s need to turn around a department of surgery that is faced with many problems. Not only must she prioritize but she must deal with some internal politics. |
| |
3
|
No
| | |
BEG
|
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
|
| Disease Control Programs
|
| A benefit-cost analysis on the question of motorcycle helmets. Asks students to think about how to value a human life, and whether a prevention program is worth the cost incurred to run it. |
| |
9
|
Yes
| |
| Finance/Financial Management |
|
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
|
| Dovetown Parking Authority
|
| A capital budgeting case that provides students with an opportunity to use a number of analytic techniques. Among the techniques and issues that can be discussed are sensitivity analysis, opportunity cost, choice of discount rate, the use of IRR, interdependency of variables, importance of making assumptions explicit, treatment of non-quantifiable factors, and the role of price as a rationing mechanism. |
|
| Vancil, R. F. |
| Taylor, Graeme M. |
|
3
|
Yes
| |
| Finance/Financial Management |
|
INT
|
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
|
| 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
|
| 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
|
| 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
|
|
| |
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
|
| 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
|
| 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
|
| 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
|
| 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
|
| 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
|
| 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
|
| Kim Fuller
|
| A nice introductory case for a financial accounting course. A person starting a business must draw up a beginning balance sheet, and also think about what kinds of non-accounting information will be needed to manage the business on an ongoing basis. |
| |
2
|
Yes
| | |
BEG
|
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
|
| 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
|
| Larkin Motel
|
| An apparently successful motel may not be as profitable as the owners think. Students must sort through some data, prepare an income statement and then compare it on a common-sized basis to some industry data. |
| |
4
|
Yes
| | |
BEG
|
Add
|
| Lawrence University Medical Center
|
| A chief of medicine is faced with multiple demands on his time and is attempting to prioritize. Students must determine which problems require his involvement and which do not. |
| |
5
|
No
| | |
BEG
|
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
|
|
| |
4
|
No
| | |
BEG
|
Add
|
|
| |
3
|
No
| | |
BEG
|
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
|
|
| |
2
|
Yes
| | |
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
|
| 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
|
| 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
|
| Memorial Hospital
|
| A short case on a hospital attempting to position itself in a healthcare market.
|
| |
2
|
No
| | |
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
|
| 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
|
| 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
|
|
| |
2
|
No
| |
| Management Accounting |
| Management Control Systems |
| Organizational Behavior |
|
INT
|
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
|
|
| |
7
|
No
| | |
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
|
| Northridge
|
| A continuing care retirement community located in a small college town is attempting to determine whether it should earn a surplus on its operations and, if so, how much. A wide variety of matters that bear on the issue are presented in the case. |
| |
7
|
Yes
| |
| Finance/Financial Management |
| Financial Accounting |
|
INT
|
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
|
|
| |
7
|
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
|
| Piedmont University
|
| A college is considering the designation of each of its schools as a profit center. Several issues must be resolved before a decision can be made, including, among others, how to deal with central administrative costs, libraries, computer support, and cross registration. |
| |
3
|
Yes
| |
| Management Accounting |
| Management Control Systems |
|
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
|
| Protectomatic, Inc.
|
| A quite complicated case concerning the expensing of various costs for a credit card protection company. The accounting is done in such a way that the company pays no taxes. Students must figure out some fairly complex transactions that are at work. |
| |
4
|
Yes
| | |
ADV
|
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
|
| Tru-Fit Parts, Inc.
|
| Enables students to gain insights in two areas of control system design. First, it illustrates (in the transfer pricing area) that some problems are not completely soluble, and that a system with only a few problems may be better than an evident alternative. Second, the case illustrates how a myopic view of control systems can create problems; in two instances the company considered a specific behavioral aspect of a measurement scheme, but neglected to recognize the possibility of undesirable side effects of its approach. |
| |
3
|
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
|
| Vershire Company
|
| An updated and slightly modified version of the classic Empire Glass Company case. Has all of the fun of Empire, but the company makes cans instead of bottles. |
|
| Govindarajan, V.J. |
| Anthony, Robert N. |
|
7
|
Yes
| |
| Management Control Systems |
|
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
|