Cost Accounting & Management Control

Set Ascending Direction
View as
Grid
List
Showing 1 - 9 of 18 results(s) for:
Page
  1. Ingemosa CG1-149

    Ingeniería de Motores S. A. is a company that manufactures small engines for other manufacturers of gardening products.

    The case is dedicated to the possibility of externalizing a significant part of the manufacturing process to another company. Should they accept the offer of this supplier? How would this decision change if they could use the empty and unused space they have available?

    Academic Area:
    Cost Accounting & Management Control
  2. AM Asesores CG1-148

    This case goes into details of the profitability of the clients of AM Asesores. To resolve a never-ending argument between two departments, they decide to bring in an external third party who offers to alternatives to account and manage profitability in the company. The student will have to analyze the two options and argue for the one they consider best.

    Academic Area:
    Cost Accounting & Management Control
  3. Valuation & Accounting: You can't have one … CF1-126-B-I

    Theresa has been hired for her first job as a junior equity research analyst in an investment bank. The first assignment that her boss gives her is to help with the coverage of the oil sector. She uses a Top-down approach in the sector analysis looking at macro, sector and then company specific issues. Theresa has to decide which will be the best company to include in the model portfolio from a selection of European and American companies. To make this decision, Theresa needs to compare the financial ratios of the different companies, paying special attention to inventory ratios, which are key to the sector. Furthermore, the oil sector recently experienced an unexpected and sharp fall in the Brent price that is impacting the financial reports of the companies and their stock prices. During a coffee break, she saw a senior analyst named Bruno. They talked about her report and he warned her to check that the ratios are comparable. The case ends with Theresa recalculating her numbers and being surprised by the results.

    This case is intended for master level degrees. The case "The Oil Sector: The importance of inventory ratios" is similar, but intended for undergraduates, if that's your target.

    Academic Area:
    Financial Accounting | Cost Accounting & Management Control
  4. The Oil Sector: The importance of inventory ratios CF1-126-A-I

    Theresa has been hired for her first job as a junior equity research analyst in an investment bank. The first assignment that her boss gives her is to help with the coverage of the oil sector. She uses a Top-down approach in the sector analysis looking at macro, sector and then company specific issues. Theresa has to decide which will be the best company to include in the model portfolio from a selection of European and American companies. To make this decision, Theresa needs to compare the financial ratios of the different companies, paying special attention to inventory ratios, which are key to the sector. Furthermore, the oil sector recently experienced an unexpected and sharp fall in the Brent price that is impacting the financial reports of the companies and their stock prices. During a coffee break, she saw a senior analyst named Bruno. They talked about her report and he warned her to check that the ratios are comparable. The case ends with Theresa recalculating her numbers and being surprised by the results.

    This case is intended for undergraduates. The case "Valuation & Accounting: You can't have one without the other" is similar, but intended for master degrees, if that is your target.

    Academic Area:
    Financial Accounting | Cost Accounting & Management Control
  5. El Hotel Terminus (A) CG1-130-A

    The “Terminus” Hotel, a 200-room facility, is located within the city walls of one of the most impressive medieval towns in Southern Europe. As consequence of poor management and old-fashioned interior design, the Hotel experienced slumping demand since 2001. In 2004, the Hotel was on the brink of bankruptcy.  In a sudden, these dark prospects turned into hopeful ones; the Hotel was located on a historic building and the regional authorities approached Mr. Leo D. Marcial, chair of the Chamber of Commerce, to mobilize local entrepreneurs in order to take over hotel ownership. 

    This case presents the opportunity to do a profitability analysis of Hotel Terminus, which after a general renovation has once again opened its doors to guests. This analysis is motivated by poor results, that even though they were planned to be in red numbers, the losses are larger than expected. The hotel offers three distinct services: accommodation, restaurant and entertainment (flamenco).

    For the writing of this case, several bits of data have been modified to protect the identity of the company.

    Academic Area:
    Cost Accounting & Management Control
  6. The Terminus Hotel (B) CG1-130-B-I

    The “Terminus” Hotel, a 200-room facility, is located within the city walls of one of the most impressive medieval towns in Southern Europe. As consequence of poor management and old-fashioned interior design, the Hotel experienced slumping demand since 2001. In 2004, the Hotel was on the brink of bankruptcy.  In a sudden, these dark prospects turned into hopeful ones; the Hotel was located on a historic building and the regional authorities approached Mr. Leo D. Marcial, chair of the Chamber of Commerce, to mobilize local entrepreneurs in order to take over hotel ownership. 

    This part B analyzes a particular situation related to a couple of tour operators that propose to the hotel a regular booking of rooms per day, however at a discounted cost. This possibility was refused because of a recommendation of the accounting department, together with a later proposal with similar terms, though with a lesser discount. This short case offers information on fixed and variable costs and more information to analyze why management took this position so that the student can analyze it to agree or disagree on it.

    Academic Area:
    Cost Accounting & Management Control
  7. El Hotel Terminus (B) CG1-130-B

    The “Terminus” Hotel, a 200-room facility, is located within the city walls of one of the most impressive medieval towns in Southern Europe. As consequence of poor management and old-fashioned interior design, the Hotel experienced slumping demand since 2001. In 2004, the Hotel was on the brink of bankruptcy.  In a sudden, these dark prospects turned into hopeful ones; the Hotel was located on a historic building and the regional authorities approached Mr. Leo D. Marcial, chair of the Chamber of Commerce, to mobilize local entrepreneurs in order to take over hotel ownership. 

    This part B analyzes a particular situation related to a couple of tour operators that propose to the hotel a regular booking of rooms per day, however at a discounted cost. This possibility was refused because of a recommendation of the accounting department, together with a later proposal with similar terms, though with a lesser discount. This short case offers information on fixed and variable costs and more information to analyze why management took this position so that the student can analyze it to agree or disagree on it.

    Academic Area:
    Cost Accounting & Management Control
  8. The Terminus Hotel (A) CG1-130-A-I

    The “Terminus” Hotel, a 200-room facility, is located within the city walls of one of the most impressive medieval towns in Southern Europe. As consequence of poor management and old-fashioned interior design, the Hotel experienced slumping demand since 2001. In 2004, the Hotel was on the brink of bankruptcy.  In a sudden, these dark prospects turned into hopeful ones; the Hotel was located on a historic building and the regional authorities approached Mr. Leo D. Marcial, chair of the Chamber of Commerce, to mobilize local entrepreneurs in order to take over hotel ownership. 

    This case presents the opportunity to do a profitability analysis of Hotel Terminus, which after a general renovation has once again opened its doors to guests. This analysis is motivated by poor results, that even though they were planned to be in red numbers, the losses are larger than expected. The hotel offers three distinct services: accommodation, restaurant and entertainment (flamenco).

    For the writing of this case, several bits of data have been modified to protect the identity of the company.

    Academic Area:
    Cost Accounting & Management Control
  9. white nights CG1-144-I

    In this practical case, students are presented with the challenge of evaluating the financial viability of an event for an art exhibit. Students are asked to determine the viability of the event given data, perform a break even analysis, calculate the maximum profit that can be generated, and consider the impact of segmenting the market based on ticket prices. This case serves well for putting general management accounting concepts into practice and gives students the opportunity to interpret analysis in a meaningful way.

    Academic Area:
    Cost Accounting & Management Control
Set Ascending Direction
View as
Grid
List
Showing 1 - 9 of 18 results(s) for:
Page