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236 Items by Young, David W. Found: New/Updated Item  New/Updated Item  |   Popular Item  Popular Item

Title (click on title for details)Author(s)PagesTNSettingFunctional AreaLevelEP
Abbington Health Center
A case requiring a breakeven analysis with multiple products. There are some interesting twists with faulty assumptions. Identical to Abbington Youth Center and Jiao Tong Hospital
Young, David W.
3 Yes
Healthcare Management
Management Accounting
BEG Add
Abbington Youth Center Popular Item
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.
Young, David W.
3 Yes
Nonprofit
Management Accounting
BEG Add
ABC vs. XYZ
Preparing two SCFs and comparing the results. Has a couple of twists.
Young, David W.
3 Yes
For Profit
Financial Accounting
BEG Add
Abington Medical Education Programs
A complex case dealing with the cost of graduate medical education.
Young, David W.
15 Yes
Health Policy
Healthcare Management
Management Accounting
ADV Add
Any Willing Physician Bill
A lengthy case dealing with the complexities of any willing provider legislation.
Young, David W.
15 Yes
Health Policy
General Management
ADV 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.
Young, David W.
12 Yes
Healthcare Management
Management Control Systems
ADV Add
Arlington Boat Club
A short case that deals with a few somewhat tricky accounting transactions
Young, David W.
3 Yes
For Profit
Financial Accounting
BEG Add
Athenaeum School Popular Item
One of the few cases that illustrates the impact of the 1996 FASB standards 116 and 117 for nonprofits. Has 1996 in both the old and new formats
Young, David W.
14 Yes
Nonprofit
Financial Accounting
INT Add
Bandon Medical Associates (A)
The students must build a budget using cost drivers in a somewhat complex setting.
Young, David W.
4 Yes
Healthcare Management
Management Control Systems
BEG Add
Bandon Medical Associates (B)
The students must use variance analysis to determine why a budgeted surplus became an actual loss.
Young, David W.
6 Yes
Healthcare Management
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.
Young, David W.
3 Yes
For Profit
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.
Young, David W.
7 Yes
Nonprofit
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.
Young, David W.
4 Yes
For Profit
Management Control Systems
INT Add
Boise Park Health Care Foundation (A)
A new IPA-type HMO is being offered to some employers, and there are questions about its financial stability. Some tricky accounting is going on.
Young, David W.
6 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
INT Add
Boise Park Healthcare Foundation (B)
A follow on to the (A) case, but could be taught independently. Requires students to assess whether cash or accrual accounting should be used by a rate setting commission to approve a request for a rate increase.
Young, David W.
4 Yes
Health Policy
Finance/Financial Management
Financial Accounting
INT Add
Boston University Medical Center Hospital Popular Item
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.
Young, David W.
9 Yes
Healthcare Management
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.
Young, David W.
9 No
Nonprofit
Management Control Systems
BEG Add
Brookstone Ob-Gyn Associates (A) Popular Item
The (A) case is a very simple introduction to financial accounting.
Young, David W.
5 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
BEG Add
Brookstone Ob-Gyn Associates (B) Popular Item
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.
Young, David W.
6 Yes
Healthcare Management
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.
Young, David W.
4 Yes
Nonprofit
Finance/Financial Management
INT Add
Burinam Health Services Division
A programming, budgeting, and reporting system in a developing country. Contains several reports that students need to assess.
Young, David W.
15 Yes
Developing Country
Healthcare Management
Management Control Systems
INT Add
CareGroup, Inc.
Contains the financial statements for the years up to and including the serious financial difficulties experienced by this organization.
Young, David W.
15 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
INT Add
Carlsbad Home Care Popular Item
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.
Young, David W.
2 Yes
Healthcare Management
Management Accounting
BEG Add
Carroll University Hospital Popular Item
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.
Young, David W.
10 Yes
Healthcare Management
Management Accounting
BEG Add
Carson Housing Authority (A)
An introductory financial accounting case designed to familiarize students with the balance sheet, income statement and statement of cash flows (same as Carson Realty but in a nonprofit context). (A) case is pretty simple, but a disaster is looming and most students don't see it.
Young, David W.
1 Yes
Nonprofit
Financial Accounting
BEG Add
Carson Housing Authority (B)
An introductory financial accounting case designed to familiarize students with the balance sheet, income statement and statement of cash flows (same as Carson Realty but in a nonprofit context). (A) case is pretty simple, but a disaster is looming and most students don't see it.
Young, David W.
2 Yes
Nonprofit
Financial Accounting
BEG Add
Carson Realty Company (A) Popular Item
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.
Young, David W.
1 Yes
For Profit
Financial Accounting
BEG Add
Carson Realty Company (B) Popular Item
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.
Young, David W.
2 Yes
For Profit
Financial Accounting
INT Add
Casa Electrónica, S.A. Popular Item
A keep/discontinue alternative choice decision case for a small electronics firm in Latin America. A CVP analysis suggested that a new product would be profitable, but the accountant's report now shows it is losing money.
Young, David W.
2 Yes
Developing Country
For Profit
Management Accounting
BEG Add
Central Valley Primary Care Associates
A physician in a small group practice must prepare a capitation bid to a managed care plan, but the data for doing so are inadequate. Students must determine what data are needed to complete the analysis.
Young, David W.
5 Yes
Healthcare Management
Management Accounting
BEG Add
Centro Italiano Sviluppo
Zero-based budgeting in the Italian healthcare system. Goes beyond ZBB to many interesting control issues.
Young, David W.
10 Yes
Healthcare Management
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
Healthcare Management
Organizational Behavior
INT Add
Cittá di Forenna
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
Nonprofit
Management Accounting
Management Control Systems
BEG Add
Clinique Nosral
A combination budgeting and variance analysis case set in a central African country. The variance is tricky since no salary information is available.
Young, David W.
4 No
Developing Country
Healthcare Management
Management Control Systems
BEG Add
Clinton Sporting Supplies
Combines a new product introduction with an outsourcing decision. Students need to think about the way overhead is allocated and the differential costs associated with the new production.
Young, David W.
2 Yes
For Profit
Management Accounting
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.
Young, David W.
11 Yes
Nonprofit
Management Control Systems
INT Add
Commonwealth University
A relative simple transfer pricing case that helps students master the very basic computations. It serves as a practice case with a solution in some of the notes.
Young, David W.
2 Yes
Nonprofit
Management Control Systems
BEG Add
Conejo (El) Auto Clinic (A)
Students must build a budget in a relatively simple situation using cost drivers.
Young, David W.
2 Yes
For Profit
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.
Young, David W.
5 Yes
For Profit
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.
Young, David W.
6 Yes
Nonprofit
Management Control Systems
BEG Add
Conglomerate, Inc. (A)
A physician in charge of health care premiums in a large division of a Fortune 10 company is trying to devise ways to keep costs down. The (A) case has him looking at lots of data and trying to exercise leverage on providers to adopt his approaches by contracting with only one managed care plan. In the (B) case, his apparently successful plan falls apart when a large customer of another of the company's divisions (who lost revenue as a result of the cost-containment approaches) threatens to withhold purchases unless the new approaches are abandoned
Young, David W.
12 No
Health Policy
General Management
INT Add
Conglomerate, Inc. (B)
A physician in charge of health care premiums in a large division of a Fortune 10 company is trying to devise ways to keep costs down. The (A) case has him looking at lots of data and trying to exercise leverage on providers to adopt his approaches by contracting with only one managed care plan. In the (B) case, his apparently successful plan falls apart when a large customer of another of the company's divisions (who lost revenue as a result of the cost-containment approaches) threatens to withhold purchases unless the new approaches are abandoned
Young, David W.
2 No
Health Policy
General Management
INT 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
Nonprofit
General Management
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.
Young, David W.
9 Yes
Healthcare Management
Management Control Systems
INT Add
Coolidge Corner Theatre Foundation
Provides sufficient information for students to calculate how large a surplus the nonprofit theatre needs to be financial viable.
Young, David W.
5 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
INT Add
Cortland Manufacturing Company
An ABC case with a health care spin. Very similar to Wizard Manufacturing
Young, David W.
3 Yes
For Profit
Management Accounting
BEG Add
Crimson Chair Company
An absorption versus variable costing case for a manufacturer of wheelchairs. It has some tricky twists.
Young, David W.
3 Yes
For Profit
Management Accounting
BEG Add
Croswell University Hospital Popular Item
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.
Young, David W.
10 Yes
Healthcare Management
Management Accounting
BEG Add
Determination of Need Program
A lengthy case describing a wide variety of issues surrounding the elimination of a certificate of need program in a state that has passed market-oriented healthcare legislation.
Young, David W.
30 No
Health Policy
General Management
INT Add
Docs in a Box, Inc. Popular Item
A relatively basic financial accounting case concerning a start-up company. Has been used successfully as a test of students mastery of introductory material.
Young, David W.
1 Yes
For Profit
Healthcare Management
Financial Accounting
BEG Add
Duplicate
Duplicate
Young, David W.
Noble, David
0 No
ADV Add
Easter Seal Foundation of New Hampshire and Vermont (A) Popular Item
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.
Young, David W.
15 Yes
Nonprofit
Management Control Systems
INT Add
Easter Seal Foundation of New Hampshire and Vermont (B) Popular Item
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.
Young, David W.
4 Yes
Nonprofit
Management Control Systems
INT Add
Energy Associates (A)
The A case (quite easy) requires the student to prepare a SCF (direct and indirect) from some very basic information. Thy B Case requires calculating some ratios for the same company and the same years.
Young, David W.
2 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
Energy Associates (B)
The A case (quite easy) requires the student to prepare a SCF (direct and indirect) from some very basic information. Thy B Case requires calculating some ratios for the same company and the same years.
Young, David W.
2 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
Energy Associates (C) Popular Item
Gives the student some basic practice in CVP analysis and differential cost analysis. Is used as a practice case with a solution in some of the Notes.
Young, David W.
1 Yes
Nonprofit
Management Accounting
BEG Add
Energy Devices, Inc. (A)
The A case (quite easy) requires the student to prepare a SCF (direct and indirect) from some very basic information. The B Case requires calculating some ratios for the same company and the same years. Same figures as Energy Associates but in a for-profit context.
Young, David W.
2 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Energy Devices, Inc. (B)
The A case (quite easy) requires the student to prepare a SCF (direct and indirect) from some very basic information. The B Case requires calculating some ratios for the same company and the same years. Same figures as Energy Associates but in a for-profit context.
Young, David W.
2 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Energy Devices, Inc. (C) Popular Item
Gives students some practice in preparing a CVP analysis and undertaking some differential cost analyses. Same figures as Energy Associates but in a for-profit context. Also a practice case with a solution in some of the Notes.
Young, David W.
1 Yes
For Profit
Management Accounting
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)
Young, David W.
2 Yes
Healthcare Management
Finance/Financial Management
Management Control Systems
BEG Add
Financial Accounting for Managers Popular Item
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.
Young, David W.
250 No
For Profit
Finance/Financial Management
Financial Accounting
B-I Add
Fletcher Allen Health Care Popular Item
A lengthy case describing a failed attempt to implement a new strategy and a new management control system. Students must assess where the control system could have been better designed as well as why the implementation effort failed.
Young, David W.
22 Yes
Healthcare Management
Management Control Systems
Organizational Behavior
INT Add
Franklin Health Associates (A) Popular Item
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)
Young, David W.
10 Yes
Healthcare Management
Management Control Systems
INT Add
Franklin Health Associates (B)
A tricky variance analysis case, building on the (A) case. It has a few unusual twists that usually fool the students.
Young, David W.
4 Yes
Healthcare Management
Management Control Systems
INT 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.
Young, David W.
2 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
Gourmet Delights, Inc. Popular Item
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.
Young, David W.
2 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Granite Valley Medical Center
Like Green Valley but in a centrally-funded system, such that there are only cost savings, not additional revenue.
Young, David W.
7 Yes
Healthcare Management
Finance/Financial Management
INT Add
Granville Symphony Orchestra Popular Item
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
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
Green Valley Medical Center Popular Item
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
Young, David W.
8 Yes
Healthcare Management
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
Nonprofit
Management Control Systems
Organizational Behavior
INT Add
Hamilton Hospital Popular Item
The saga of a chief of surgery 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.
Young, David W.
9 Yes
Healthcare Management
Management Control Systems
Organizational Behavior
INT Add
Harbor City Community Center Popular Item
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.
Young, David W.
4 Yes
Nonprofit
Management Accounting
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.
Young, David W.
5 Yes
For Profit
Management Accounting
BEG Add
Harbor City Health Spa Popular Item
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.
Young, David W.
4 Yes
For Profit
Management Accounting
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.
Young, David W.
5 No
Healthcare Management
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.
Young, David W.
5 Yes
Healthcare Management
General Management
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.
Young, David W.
9 Yes
Healthcare Management
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 Popular Item
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.
Young, David W.
7 Yes
Nonprofit
Management Control Systems
BEG Add
Huntington Avenue
A road construction project has gone over budget. Students must compute the relevant variances, some of which are a little tricky. Same as Huntington Beach but in a for-profit context.
Young, David W.
2 Yes
For Profit
Management Accounting
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.
Young, David W.
2 Yes
Nonprofit
Management Accounting
BEG Add
Huntington Hospital
A relatively simple case in which students must use three months of data to develop a cost equation and then perform a breakeven analysis.
Young, David W.
1 Yes
Healthcare Management
Management Accounting
BEG Add
Huntington Products, Inc.
A relatively simple case in which students must use three months of data to develop a cost equation and then perform a breakeven analysis. Same as Huntington Hospital but in a for-profit context.
Young, David W.
1 Yes
For Profit
Management Accounting
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.
Young, David W.
3 Yes
For Profit
Financial Accounting
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.
Young, David W.
2 Yes
For Profit
Financial Accounting
BEG Add
J. Prep Company (C)
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.
Young, David W.
2 Yes
For Profit
Financial Accounting
BEG Add
Jebah Hospital
Like Croswell and Carroll but in a centrally-funded system with no prices
Young, David W.
8 Yes
Healthcare Management
Management Accounting
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.
Young, David W.
6 Yes
Nonprofit
Management Accounting
BEG Add
Jefferson Multi Media, Inc. Popular Item
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
Young, David W.
6 Yes
For Profit
Management Accounting
BEG Add
Jiao Tong Hospital
A variation on the Bill French case but set in a Chinese Hospital, using three departments. Also under discussion is the possibility of eliminating a department that is a loser on a full-cost basis. Students must assess the department’s contribution as well as the methodology to determine full costs.
Young, David W.
3 Yes
Healthcare Management
Management Accounting
BEG Add
Job Enrichment Division (A)
The (A) case requires students to use some budget drivers to build a budget for the training division of a large company and compute a transfer price per trainee. The (B) case shows actual results, and requires students to compute a flexible budget and the relevant variances.
Young, David W.
2 Yes
For Profit
Management Control Systems
BEG Add
Job Enrichment Division (B)
The (A) case requires students to use some budget drivers to build a budget for the training division of a large company and compute a transfer price per trainee. The (B) case shows actual results, and requires students to compute a flexible budget and the relevant variances.
Young, David W.
1 Yes
For Profit
Management Control Systems
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).
Young, David W.
3 Yes
For Profit
Financial Accounting
INT Add
Kelmscott Rare Breeds Foundation
A long and complex case that requires students to assess how a management control system fits with a variety of other organizational activities, including strategy formulation, culture, authority, client management, motivation, and conflict management. The setting is an unusual one -- a nonprofit farm attempting to preserve vanishing breeds of farm animals.
Young, David W.
33 Yes
Nonprofit
General Management
ADV Add
Kyle Evans (A)
A conflict management case in which the issues are being discussed by E-mail and the matter is becoming increasingly inflamed.
Young, David W.
8 Yes
Nonprofit
Organizational Behavior
BEG Add
Kyle Evans (B)
A follow-on to the (A) case in which students are asked to reflect on how the situation could have been handled better, and what should be done now.
Young, David W.
1 No
Nonprofit
Organizational Behavior
BEG Add
Lakeside Hospital Popular Item
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.
Young, David W.
5 Yes
Healthcare Management
Management Accounting
INT Add
Lakeview Hospital
Like Lakeside but in a centrally funded sysem with no prices.
Young, David W.
4 Yes
Healthcare Management
Management Accounting
BEG Add
Laverne General Hospital: The Orthopedic Center
Contains some minimal information from the other Laverne case, but is stand-alone. Asks students to determine what other organizational processes have been at work to achieve the success in the OR and how, if at all, those processes will need to be modified when the hospital "exports" the system to its soon-to-be-opened orthopedic center.
Young, David W.
Heineke, Janelle
26 Yes
Healthcare Management
General Management
INT Add
Lincoln Dietary Department
A relatively simple ABC case set in a hospital dietary department. It serves to emphasize the potential power of ABC in a healthcare setting.
Young, David W.
2 No
Healthcare Management
Management Accounting
BEG Add
Lomita Hospital (A) Popular Item
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.
Young, David W.
8 Yes
Healthcare Management
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.
Young, David W.
4 No
Healthcare Management
Management Accounting
BEG Add
Los Reyes Hospital (A) Popular Item
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.
Young, David W.
2 Yes
Healthcare Management
Management Control Systems
BEG Add
Los Reyes Hospital (B) Popular Item
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.
Young, David W.
4 Yes
Healthcare Management
Management Control Systems
BEG Add
Lowalos General Hospital
The chief of orthopedics is being pressured to the length of stay for his patients, but he sees other, more financially viable, alternatives
Young, David W.
2 No
Healthcare Management
BEG Add
Management Accounting for Managers Popular Item
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.
Young, David W.
265 No
For Profit
Management Accounting
Management Control Systems
BEG Add
Management Control in Nonprofit Organizations Popular Item
The 10th edition of this popular text. Updated to include new data and new concepts.
Young, David W.
461 No
Healthcare Management
Nonprofit Organization Management
Public Sector Management
Financial Analysis and Management
Management Accounting
Management Control Systems
I-A Add
Management Development, Inc.
A relatively simple financial accounting case containing 10 transactions. Would make a good first exam in an introductory course.
Young, David W.
2 Yes
For Profit
Financial Accounting
BEG Add
Mangpu Central Hospital (A)
These cases are similar to the Browning Lumber or Butler Lumber cases, but set in a Chinese hospital using somewhat modified data from a real Chinese hospital. Students must prepare financial statements (A case), a cash flow worksheet (B case), and then explain why a profitable hospital is running out of cash.
Young, David W.
4 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
BEG Add
Mangpu Central Hospital (B)
These cases are similar to the Browning Lumber or Butler Lumber cases, but set in a Chinese hospital using somewhat modified data from a real Chinese hospital. Students must prepare financial statements (A case), a cash flow worksheet (B case), and then explain why a profitable hospital is running out of cash.
Young, David W.
4 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
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
Healthcare Management
Management Accounting
BEG Add
Massachusetts General Physicians Organization
The MGPO is attempting to institute a new compensation that deals with a mixed payment model in which some of a physician’s revenue comes from fee for service and some from capitation. Also at work are several non-financial measures of performance that complicate the compensation model. Each of several group practices is a profit center, and must decide if it wishes to decentralize this responsibility down to individual physicians within the group.
Young, David W.
19 Yes
Healthcare Management
Management Control Systems
INT Add
Medieval Image
A recently-minted MBA is confused because LIFO is not following the basic rule of thumb. Students need to figure out that a LIFO liquidation is taking place.
Young, David W.
2 Yes
For Profit
Financial Accounting
BEG Add
Menotomy Community Hospital (A)
These cases are similar to the Browning Lumber or Butler Lumber cases, but set in a Chinese hospital using somewhat modified data from a real Chinese hospital. Students must prepare financial statements (A case), a cash flow worksheet (B case), and then explain why a profitable hospital is running out of cash. Same as Mangpu Central Hospital, but set in the U.S.
Young, David W.
4 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
BEG Add
Menotomy Community Hospital (B)
These cases are similar to the Browning Lumber or Butler Lumber cases, but set in a Chinese hospital using somewhat modified data from a real Chinese hospital. Students must prepare financial statements (A case), a cash flow worksheet (B case), and then explain why a profitable hospital is running out of cash. Same as Mangpu Central Hospital, but set in the U.S.
Young, David W.
4 Yes
Healthcare Management
Finance/Financial Management
Financial Accounting
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.
Young, David W.
6 Yes
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Menotomy Home Health Services Popular Item
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).
Young, David W.
6 Yes
Healthcare Management
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.
Young, David W.
4 Yes
Developing Country
For Profit
Management Accounting
BEG Add
Merced College Popular Item
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.
Young, David W.
4 Yes
Nonprofit
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.
Young, David W.
3 Yes
Nonprofit
Management Control Systems
BEG Add
Moray Junior High School Popular Item
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.
Young, David W.
6 Yes
Nonprofit
Management Control Systems
BEG Add
Mossey Bog Laboratories
An extremely simple full cost accounting case that gives students practice in preparing a stepdown. Often used as a demonstrate case in conjunction with a background note.
Young, David W.
1 No
Healthcare Management
Management Accounting
BEG Add
Mt. Auburn/Cambridge Group Practice Initiative
Physicians from several different specialties, including primary care, are attempting to organization themselves in a competitive health care environment
Young, David W.
Leddy, Sheila
10 No
Healthcare Management
General Management
Marketing
Organizational Behavior
INT 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.
Young, David W.
2 Yes
For Profit
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.
Young, David W.
2 Yes
For Profit
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.
Young, David W.
2 Yes
For Profit
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.
Young, David W.
2 Yes
For Profit
Financial Accounting
Management Accounting
BEG Add
Narcolarm, Inc. (E)
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.
Young, David W.
2 Yes
For Profit
Financial Accounting
Management Accounting
BEG Add
Neighborhood Servings Popular Item
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.
Young, David W.
5 Yes
Nonprofit
Management Accounting
BEG Add
New England Trust Popular Item
A "ratio detective" case involving 10 nonprofit organizations of varying sizes, characteristics, and means of support.
Young, David W.
4 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
BEG Add
New Wave Hair Salon
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.
Young, David W.
6 Yes
For Profit
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.
Young, David W.
17 Yes
Nonprofit
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.
Young, David W.
41 No
For Profit
Management Accounting
INT Add
Note on Absorption Costing
A description of the Stage 2 process for attaching costs to products. Discuses the various types of costs that exist in manufacturing settings, how to compute cost of goods manufactured and cost of goods sold with job order and process systems, how to determine overhead rates, including predetermined overhead rate, the preparation of a flexible overhead budgets and computation of overhead variances. Concludes with the managerial uses of overhead variances.
Young, David W.
27 No
For Profit
Management Accounting
INT Add
Note on Accounting Concepts 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.
Young, David W.
7 No
For Profit
Financial Accounting
BEG Add
Note on Activity-Based Costing Popular Item
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.
Young, David W.
9 No
For Profit
Healthcare Management
Management Accounting
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.
Young, David W.
13 No
Nonprofit
Management Control Systems
INT Add
Note on Budget Ploys
An adaptation of the appendix to budgeting in the Anthony & Young text.
Anthony, Robert N.
Young, David W.
8 No
For Profit
Nonprofit
General Management
Management Control Systems
Organizational Behavior
BEG Add
Note on Capital Budgeting Popular Item
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.
Young, David W.
16 No
For Profit
Finance/Financial Management
Management Control Systems
INT Add
Note on Change Implementation Popular Item
A brief discussion of some of the typical barriers to change in organizations and ways to overcome them.
Young, David W.
4 No
For Profit
Organizational Behavior
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.
Young, David W.
10 No
For Profit
Nonprofit
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.
Young, David W.
12 No
For Profit
Nonprofit
General Management
Organizational Behavior
INT Add
Note on Differential Cost Accounting in Health Care
Discusses cost behavior and alternative choice decisions in some detail
Young, David W.
19 No
Healthcare Management
Management Accounting
BEG Add
Note on Financial Accounting in Nonprofit Organizations Popular Item
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.
Young, David W.
37 No
Nonprofit
Financial Accounting
INT Add
Note on Financial Management Popular Item
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.
Young, David W.
15 No
For Profit
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.
Young, David W.
38 No
For Profit
Finance/Financial Management
Financial Accounting
INT Add
Note on Financial Surpluses in Nonprofit Organizations Popular Item
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.
Young, David W.
7 No
Nonprofit
Finance/Financial Management
INT Add
Note on Flexible Budgeting and Variance Analysis Popular Item
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.
Young, David W.
11 No
For Profit
Management Control Systems
BEG Add
Note on Forecasting Financial Statements Popular Item
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.
Young, David W.
22 No
For Profit
Finance/Financial Management
Financial Accounting
INT Add
Note on Full and Differential Cost Accounting Popular Item
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.
Young, David W.
30 No
For Profit
Management Accounting
BEG Add
Note on Full Cost Accounting in Health Care
Describes full cost accounting in both Stage 1 and Stage 2 (with ABC) using healthcare examples
Young, David W.
17 No
Healthcare Management
Management Accounting
BEG Add
Note on GAAP in Nonprofit and Governmental Organizations Popular Item
Discusses the role of the FASB and the details of GAAP for private nonprofit organizations, including accounting for state and local governments, and the federal government. Includes a discussion of FAS 87, 93, 106, 116, 117, 124, and 136 as they apply to private nonprofit organizations
Young, David W.
18 No
Nonprofit
Financial Accounting
ADV Add
Note on Implementing a New Responsibility Accounting System
Describes the characteristics of a good responsibility accounting system, and then discusses some of the issues that need to be considered in implementing a new sysgem
Young, David W.
8 No
For Profit
Nonprofit
General Management
Management Control Systems
Organizational Behavior
INT Add
Note on Improving Management Control Systems in Municipalities
Discusses the barriers to achieving the New Public Management Paradigm, and suggests ways that improved management control systems (including the use of “shadow profit centers” can help to overcome them.
Young, David W.
13 No
Nonprofit
General Management
Management Control Systems
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.
Young, David W.
11 No
For Profit
Nonprofit
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.
Young, David W.
15 No
For Profit
Nonprofit
General Management
Management Accounting
Management Control Systems
Organizational Behavior
BEG Add
Note on Management Accounting in Health Care
Similar to the Note on Management Control Systems in Health Care, but with the additional discussion of full and differential cost accounting.
Young, David W.
19 No
Healthcare Management
Management Accounting
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.
Young, David W.
27 No
For Profit
Management Control Systems
BEG Add
Note on Management Control Systems in Health Care Popular Item
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.
Young, David W.
15 No
Healthcare Management
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.
Young, David W.
11 No
Nonprofit
General Management
Management Control Systems
INT Add
Note on Managing High-Risk Outsourcing In Local Governments
Discusses the idea that not all outsourcing is the same, and provides a framework for identifying high-risk outsourcing. Then discusses ways to manage it.
Padovani, Emanuele
Young, David W.
5 No
Nonprofit
General Management
Management Control Systems
INT 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.
Young, David W.
10 No
For Profit
Nonprofit
General Management
Management Control Systems
Organizational Behavior
INT Add
Note on Operational Budgeting in Health Care Popular Item
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.
Young, David W.
23 No
Healthcare Management
Management Control Systems
INT Add
Note on Performance Measurement in Nonprofit Organizations Popular Item
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.
Young, David W.
16 No
Nonprofit
Management Control Systems
INT Add
Note on Pricing in Nonprofit Organizations Popular Item
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.
Young, David W.
9 No
Nonprofit
Management Control Systems
ADV Add
Note on Ratio Analysis Popular Item
Similar to the Note on Financial Statement Analysis, but shorter. Excludes the material on assessing the accounting-related issues.
Young, David W.
20 No
For Profit
Nonprofit
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.
Young, David W.
19 No
For Profit
Management Control Systems
INT Add
Note on Strategic Decision Making in Healthcare Organizations
Discusses the challenges currently facing healthcare organizations, and provides some conceptual ways of thinking about how to address them. Includes examples from other industries.
Young, David W.
17 No
Healthcare Management
General Management
INT Add
Note on the Basics of Financial Accounting Popular Item
A very brief introduction to the essential elements of financial accounting, focusing mainly on terminology and financial statements. Contains a short discussion of Sarbanes-Oxley, and a practice case to help solidify some of the concepts.
Young, David W.
19 No
For Profit
Financial Accounting
BEG Add
Note on the Characteristics of Nonprofit Organizations
Discusses the technical and behavioral characteristics of nonprofit organizations. Technical characteristics relate to the difficulty of measuring outputs and assessing the relationship between inputs and outputs. This difficulty is unique to nonprofit organizations. Behavioral characteristics encompass factors that impede good management control. The note contains an appendix describing six categories (e.g., health care) of nonprofit organizations.
Young, David W.
19 No
Nonprofit
General Management
BEG 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).
Young, David W.
16 No
Nonprofit
Management Control Systems
INT Add
Note on the Folly of Using RCCs and RVUs for Intermediat Product Costing
Shows how RCCs and RVUs can give misleading information on the cost of a hospital's intermediate products, and how an ABC system can improve costing accuracy
Young, David W.
7 No
Health Policy
Healthcare Management
Finance/Financial Management
Management Accounting
INT Add
Note on the Fundamentals of Responsibility Accounting Popular Item
Analyzes the relationship between cost accounting and responsibility accounting, and then looks at the various factors that must be considered in the design and use of a good responsibility accounting system. Discusses the responsibility accounting structure, and the management control process.
Young, David W.
28 No
For Profit
Nonprofit
General Management
Management Accounting
Management Control Systems
INT Add
Note on the Statement of Cash Flows Popular Item
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.
Young, David W.
22 No
For Profit
Financial Accounting
INT Add
Note on Transfer Pricing
Discusses the various issues that must be considered in setting transfer pricing, and how they can be resolved.
Young, David W.
9 No
For Profit
Nonprofit
General Management
Management Control Systems
BEG Add
Note on Transfer Pricing in Healthcare Organizations
A short note that illustrates quite dramatically to students the basic transfer pricing dilemma in many organizations. Set in a healthcare context, but could be used for other courses as well.
Young, David W.
5 No
Healthcare Management
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.
Young, David W.
40 No
For Profit
Finance/Financial Management
Financial Accounting
BEG Add
Note on Variable Costing
Discusses the distinction between absorption costing and variable costing, and the advantages and disadvantages of each, the cause of a difference between income under absorption costing and variable costing under the same set of manufacturing and selling circumstances, 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.
Young, David W.
15 No
For Profit
Management 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.
Young, David W.
2 Yes
For Profit
Financial Accounting
BEG Add
Oceanside Nursing Home
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 one curve ball that confuses many students and makes for a good learning experience.
Young, David W.
2 Yes
Nonprofit
Financial Accounting
BEG Add
Office of Community Development
A case about where to place the budget branch: with the accountants or with the planners and programmers? It’s location will have a big impact on how budgeting takes place.
Young, David W.
Taylor, Graeme M.
5 Yes
Nonprofit
General Management
Management Control Systems
Organizational Behavior
BEG Add
Omega Research Institute Popular Item
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.
Young, David W.
11 Yes
Nonprofit
General Management
INT Add
Opera Workshop
A relatively basic financial accounting case that requires students to make a series of entries for a year of operations and to create a balance sheet and income statement for the year. This case is used as a practice in some of the notes on financial accounting.
Young, David W.
2 Yes
Nonprofit
Financial Accounting
BEG Add
Opportunities Unlimited, Inc.
A relatively simple breakeven case with multiple products (training programs in this instance). Students must work with several different sets of assumptions about product mix, and figure out why each changes the breakeven figure
Young, David W.
1 Yes
Nonprofit
Management Accounting
BEG Add
Outsourcing: A Primer for Public Sector Organizations
A 121-page (5 chapter) primer that puts outsourcing into a strategic context. It discusses the many issues that public sector managers need to consider in making an outsourcing decision, and the key activities they must engage in in order to achieve a successful outsourcing contract.
Padovani, Emanuele
Young, David W.
121 No
Nonprofit
Nonprofit Organization Management
General Management
Management Control Systems
INT Add
Owen Hospital (A)
A pair of cases that demonstrates the power of ABC. The (A) case requires students to attach the costs from a full cost report to two apparently similar patients. The (B) case uses ABC to demonstrate that the (A) case computations were erroneous.
Young, David W.
3 Yes
Healthcare Management
Management Accounting
BEG Add
Owen Hospital (B)
A pair of cases that demonstrates the power of ABC. The (A) case requires students to attach the costs from a full cost report to two apparently similar patients. The (B) case uses ABC to demonstrate that the (A) case computations were erroneous.
Young, David W.
4 Yes
Healthcare Management
Management Accounting
BEG Add
Penn State-Geisinger Health System
A variety of decisions faces the senior management team of the newly merged entity (which became unmerged several years later). Responsibility center design is complicated by a combination of programs and regions. Capital investment is also complicated, as is attaining the "right" balance between centralization and decentralization.
Young, David W.
4 No
Healthcare Management
Management Control Systems
Organizational Behavior
INT 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.
Young, David W.
11 Yes
Healthcare Management
General Management
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.
Young, David W.
7 Yes
Nonprofit
Financial Accounting
INT Add
Preferred Health Network, Inc.
A managed care plan has instituted a reporting system that compares physicians’ practice patterns to some national standards in an effort to control utilization. Physicians’ reactions are mixed. Management now must decide the next steps to take.
Barrett, Diana
Young, David W.
9 Yes
Healthcare Management
Management Control Systems
Organizational Behavior
INT Add
Priority Health System Popular Item
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.
Young, David W.
13 Yes
Healthcare Management
General Management
INT Add
Riverview Community Health Clinic
A pretty basic full cost accounting case requiring the preparation of a simple stepdown.
Bell, Philip W.
Young, David W.
1 Yes
Healthcare Management
Management Accounting
BEG Add
Robert Wood Johnson Medical School Popular Item
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.
Young, David W.
18 Yes
Healthcare Management
Management Control Systems
ADV Add
Rush-Presbyterian-St. Luke's Medical Center Popular Item
A quite complicated case concerning a Women’s and Children’s “hospital” (within Rush) that is attempting (not very successfully) to implement a new management control system. Part of the problem lies in not understanding the concept of a flexible budget, but there are many other problems.
Young, David W.
15 Yes
Healthcare Management
Management Control Systems
ADV 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.
Young, David W.
7 Yes
For Profit
Management Control Systems
INT Add
Scarpi Italiani
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.
Young, David W.
3 Yes
For Profit
Management Accounting
BEG Add
Sidney's Art Gallery
A financial accounting case with some minor curve balls. Requires understanding journal entries, T accounts, and adjusting entries, and asks students to prepare a balance sheet and income statement. Suitable for an introductory course about 2-3 weeks into the semester.
Young, David W.
3 Yes
For Profit
Financial Accounting
BEG Add
Sonsonala (A)
The (A) case has a twofold focus: (1), to project a budget for pharmaceuticals in a developing country based on the cost drivers of morbidity patterns, required drug regimens, and unit costs, and to focus on ways in which the budget might be cut if necessary; (2), to prepare a modified version of a breakeven analysis for some community pharmacies. The (B) case focuses on the financing of a revolving fund for essential drugs. The case is deceptively simple since a revolving drug fund that is either growing in size or operating in an inflationary economy needs a constant injection of working capital. This case uses some calculations that were made in the (A) case.
Young, David W.
3 Yes
Developing Country
Health Policy
Finance/Financial Management
Management Accounting
INT Add
Sonsonala (B)
The (A) case has a twofold focus: (1), to project a budget for pharmaceuticals in a developing country based on the cost drivers of morbidity patterns, required drug regimens, and unit costs, and to focus on ways in which the budget might be cut if necessary; (2), to prepare a modified version of a breakeven analysis for some community pharmacies. The (B) case focuses on the financing of a revolving fund for essential drugs. The case is deceptively simple since a revolving drug fund that is either growing in size or operating in an inflationary economy needs a constant injection of working capital. This case uses some calculations that were made in the (A) case.
Young, David W.
2 Yes
Developing Country
Health Policy
Finance/Financial Management
Management Accounting
INT Add
South Brookfield Hospital
A complex case in which a data base has been assembled and managers and planners are attempting to determine how to use it. The hospital's managers hope that the data will give them the capability to: (1) define product mix and associated costs, (2) maximize reimbursement, (3) improve competitive position, and (4) plan and market new services and equipment. Students are asked to assess how well the new data base assists with these objectives.
Kane, Nancy M.
Young, David W.
7 Yes
Healthcare Management
Management Control Systems
INT Add
South Central Mental Health Association
An almost failed attempt to implement a new management control/management information system in a mental health agency. Providers are mixed in their views, but some are openly opposing it. Students must diagnose the various reasons for the difficulties and propose some next steps.
Charns, Martin P.
Young, David W.
9 Yes
Healthcare Management
Management Control Systems
Organizational Behavior
INT Add
South Kingston Health Center Popular Item
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
Healthcare Management
Marketing
INT Add
South Street Health Center
Like Southern State University Health System but set in a health center instead of a teaching hospital.
Young, David W.
8 Yes
Healthcare Management
Management Control Systems
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.
Young, David W.
9 Yes
Healthcare Management
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.
Young, David W.
4 Yes
Healthcare Management
Nonprofit
General Management
Management Control Systems
Organizational Behavior
BEG Add
Southern State University Health System Popular Item
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.
Young, David W.
10 No
Healthcare Management
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.
Young, David W.
3 Yes
For Profit
Financial Accounting
BEG Add
Springfield Builders
A tricky breakeven case due to discontinuous cost functions. A managers is trying to decide between full time painters and contracted painters. The solution is a combination, but the analysis is tricky. Same as Springfield Handyman but in a for-profit context.
Young, David W.
2 Yes
For Profit
Management Accounting
BEG Add
Springfield Handyman Program
A tricky breakeven case due to discontinuous cost functions. A managers is trying to decide between full time painters and contracted painters. The solution is a combination, but the analysis is tricky.
Young, David W.
2 Yes
Nonprofit
Management Accounting
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.
Young, David W.
2 Yes
Healthcare Management
Management Accounting
BEG Add
Spruce Street Shelter Popular Item
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.
Young, David W.
3 Yes
Nonprofit
Management Control Systems
BEG Add
Timilty Middle School Popular Item
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.
Young, David W.
13 Yes
Nonprofit
Management Control Systems
INT Add
To Charge or Not to Charge . . .
A case that contains a debate on the subject of when and where to use “user fees” instead of general property taxes to pay for public services.
Young, David W.
8 No
Nonprofit
General Management
Management Control Systems
BEG Add
Town of Bellington
The supervisor of the snow removal department is being accused of overspending his budget, but part of the reason was more snow
Young, David W.
2 No
Nonprofit
Management Accounting
BEG Add
Town of Levinton
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.
Young, David W.
5 Yes
Nonprofit
General Management
Management Control Systems
INT Add
Town of Rovereto
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
Young, David W.
4 Yes
Nonprofit
General Management
Management Control Systems
BEG Add
Transitional Employment Enterprises, Inc. Popular Item
An oldie but goodie. A nonprofit with state funding to carry out its activities has done some questionable accounting. Students must identify some of the major accounting issues, and also some of the significant financial management issues, and distinguish between the two.
Young, David W.
9 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
INT Add
Union Medical Center Popular Item
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
Healthcare Management
Management Control Systems
Organizational Behavior
INT Add
University Day Care Center Popular Item
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.
Young, David W.
7 Yes
Nonprofit
Management Control Systems
INT Add
University of Miami Department of Medicine
The chair of the department of medicine is attempting to compute the true cost of graduate medical education. There are many complicating factors that students need to sort out, including some bogus computations.
Young, David W.
18 Yes
Health Policy
Healthcare Management
Management Control Systems
ADV Add
Urban Arts Institute (A) Popular Item
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.
Young, David W.
15 Yes
Nonprofit
Management Control Systems
INT Add
Urban Arts Institute (B)
A follow-up to the (A) case. The CFO has developed a new financial reporting format, and students need to assess who the readers of the statement are, and what sorts of decisions they might make as a result of the information. They also need to consider how the CEO should determine an appropriate contribution percentage for each department and what other indicators might be used to measure the performance of a department or program. Finally, they need to determine what steps might be taken to more fully involve the department chairs in the institute’s financial affairs.
Young, David W.
4 No
Nonprofit
Management Control Systems
INT Add
Usuluteca (A)
This case has a twofold purpose. First, to get students thinking about the problem of a national policy for essential drugs from two perspectives: types of problems and timing of solutions. Second, to get them to begin thinking about the design of a national policy in terms of (a) the types of problems, (b) what is a feasible approach in the short term and the long term, and (c) what is not feasible to address.
Young, David W.
5 Yes
Health Policy
Financial Accounting
INT Add
Usuluteca (B)
A follow-on to the (A) case. The director of maternal and child health services is attempting to develop a policy for essential drugs. He has convened a meeting with many of the interest groups. Not surprisingly, they don’t agree. Students must identify the policy options and discuss the advantages and disadvantages of each. They also must do a stakeholder analysis.
Young, David W.
5 Yes
Health Policy
General Management
Organizational Behavior
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.
Young, David W.
2 Yes
Healthcare Management
Management Control Systems
BEG 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.
Young, David W.
6 Yes
For Profit
Financial Accounting
General Management
BEG Add
Westbrook Community Housing, Inc. Popular Item
An organization that is not following GAAP. With a few assumptions and some analysis, students can determine what the financial statements would have looked like if the organization had followed GAAP. They also can determine the approximate size of the organization and speculate a bit on how it is being managed. They then must advise a bank’s loan committee on what it should do about an outstanding mortgage.
Young, David W.
5 Yes
Nonprofit
Finance/Financial Management
Financial Accounting
INT 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.
Young, David W.
10 Yes
Health Policy
General Management
ADV Add
White Hills Architects, Inc. Popular Item
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.
Young, David W.
3 Yes
For Profit
Management Control Systems
BEG Add
White Hills Children's Museum Popular Item
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.
Young, David W.
3 Yes
Nonprofit
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.
Young, David W.
3 Yes
Healthcare Management
Management Control Systems
BEG Add
WIC Program Popular Item
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.
Young, David W.
9 Yes
Nonprofit
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.
Young, David W.
3 Yes
For Profit
Management Accounting
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.
Young, David W.
3 Yes
For Profit
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.
Young, David W.
2 Yes
Nonprofit
Finance/Financial Management
BEG Add