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87 Popular Items Found: New/Updated Item  New/Updated Item  |   Popular Item  Popular Item

Title (click on title for details)Author(s)PagesTNSettingFunctional AreaLevelEP
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
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
Baldwin Bicycle Company Popular Item
A now-classic case on computing the differential costs and revenues for a special price offer. Updated to eliminate all references to years.
Reece, James S.
3 Yes
For Profit
Management 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
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
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 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
City of Douglas Popular Item
A reasonably easy case that illustrates quite nicely the differences between municipal accounting and GAAP accounting. It raises several issues for discussion.
Anthony, Robert N.
7 Yes
Nonprofit
Financial Accounting
INT Add
Compact Computing Company Popular Item
Illustrates some of the complexities in accounting for shareholders’ equity in conjunction with the growth-related decisions that gave rise to the transactions.
Menon, Krishnagopal
2 Yes
For Profit
Financial 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
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
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
Enager Industries, Inc. Popular Item
A classic case on investment centers and their pitfalls. Updated to eliminate all references to dates.
Reece, James S.
5 Yes
For Profit
Management Control Systems
INT 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. (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
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
Forner Carpet Popular Item
A classic case on differential pricing decisions in a competitive marketplace. Students usually confuse unit fixed costs with unit variable costs.
Reece, James S.
3 Yes
For Profit
Management Accounting
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
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
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
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 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
Harlan Foundation Popular Item
Two situations that require different approaches to pricing. Illustrates an important point about pricing and also about the measurement of costs: different purposes require different pricing principles and therefore different cost constructions.
Anthony, Robert N.
3 Yes
Nonprofit
Management Accounting
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
Huron Automotive Company Popular Item
A classic case in which costs change as cost centers change. Students must calculate the costs and explain why the changes occurred. They then must make some alternative choice decisions based on the available information.
Reece, James S.
5 Yes
For Profit
Management Accounting
INT Add
Jamie Kincade Popular Item
Mr. Kincade is thinking of starting up a new business. Students must use a variety of estimates to forecast his volume and profits.
Reece, James S.
2 Yes
For Profit
Finance/Financial Management
Financial 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
Joanne Gotsinas (A) Popular Item
A series of four cases that deal with interesting real-life complications to the accounting taught in most introductory financial accounting courses. Each case in the series raises issues that are relevant at various points during a typical first year course. Updated to exclude years and change the name.
Anthony, Robert N.
3 Yes
For Profit
Financial Accounting
INT Add
Joanne Gotsinas (B) Popular Item
A series of four cases that deal with interesting real-life complications to the accounting taught in most introductory financial accounting courses. Each case in the series raises issues that are relevant at various points during a typical first year course. Updated to exclude years and change the name.
Anthony, Robert N.
2 Yes
For Profit
Financial Accounting
INT Add
Joanne Gotsinas (C) Popular Item
A series of four cases that deal with interesting real-life complications to the accounting taught in most introductory financial accounting courses. Each case in the series raises issues that are relevant at various points during a typical first year course. Updated to exclude years and change the name.
Anthony, Robert N.
3 Yes
For Profit
Financial Accounting
INT Add
Joanne Gotsinas (D) Popular Item
A series of four cases that deal with interesting real-life complications to the accounting taught in most introductory financial accounting courses. Each case in the series raises issues that are relevant at various points during a typical first year course. Updated to exclude years and change the name.
Anthony, Robert N.
3 Yes
For Profit
Financial Accounting
INT 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
Landau Company Popular Item
A case demonstrating the difference between full and variable costing. The TN includes an in-class exercise that does a very nice job of illustrating the distinction between absorption and variable costing, and the reason for overhead volume variances
Reece, James S.
3 Yes
For Profit
Management Accounting
INT 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
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
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
MASSBAY Pediatric Service: Designing the New Unit Popular Item
An OM case in which students must determine the factors that should be considered in forecasting future demand for the Pediatric Group Practice, and relate them to matters such as exam room requirements, the current process flow. some proposed changes in scheduling method, and a redesign of the support staff function.
Heineke, Janelle
11 Yes
Healthcare Management
Operations Management
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
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
Meredith Center Popular Item
A market segmentation case in which an organization that serves the blind is attempting to position itself in such a way that it can remain financially viable while accomplishing its mission. At issue are different “segments” of the blind population, referral patterns, and the fit between programs and needs.
Clarke, Roberta
20 No
Nonprofit
Marketing
INT 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
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
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 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 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 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 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 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 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 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 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
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
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
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
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
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
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
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
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
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
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
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