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List of Most Popular Cases

  1. Kankaria Chemical Works

    Authors: Balakrishnan, K;

    Reference No: F&A0087 Pages: 3 Published on: 1, January, 1977

    Abstract: This is a case in comprehensive variance analysis. Requires computation of material, labour, and variable and fixed overheads in a process-costing situation. Variances have to be worked out on equivalent units of production rather than on just finished goods. ... More

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  2. Radio Valves Corporation

    Authors: Balakrishnan, K;

    Reference No: F&A0305 Pages: 1 Published on: 1, January, 1977

    Abstract: Presents a problem in labour cost variances. Requires computation of wage rate, labour mix and labour efficiency variances. ... More

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  3. Janata Textile Corporation (B)

    Authors: Balakrishnan, K;

    Reference No: F&A0312(B) Pages: 3 Published on: 1, January, 1977

    Abstract: Gives additional information on losses to correct the accounting treatment followed in Case (A), where losses are ignored. Introduces the concepts of standard loss, abnormal loss, and abnormal gain. Excludes treatment of opening work-in-process. ... More

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  4. Closure-Cap Company

    Authors: Balakrishnan, K;

    Reference No: F&A0302 Pages: 2 Published on: 1, January, 1977

    Abstract: Outlines a process-costing problem to illustrate the treatment of normal loss and abnormal loss. Does not cover abnormal gain. Also involves treatment of equivalent units of loss and closing work-in-process. ... More

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  5. Cozy Furniture Mart

    Authors: Balakrishnan, K;

    Reference No: F&A0311 Pages: 4 Published on: 1, January, 1977

    Abstract: Describes two furniture companies needing different costing systems. One deals with a few standard models while the other accepts unique jobs. The impact of the two different business strategies on shopfloor management, on the quantity of work-in-process and finished goods, and--more important--on the cost accounting system and related paperwork, is ... More

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  6. Manjeshwari Mills (A)

    Authors: Mote, V L; Saha, Jahar; Shah, B G;

    Reference No: QM0117(A) Pages: 17 Published on: 1, January, 1977

    Abstract: The case begins with a letter from the mill's factory manager to Professor Shah of IIMA, inviting him to work on a costing system for the mill. Professors Shah and Mote meet the executives of the mill to discuss the details about the project. The discussions reveal that the Chief ... More

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  7. T-Shirts India Limited

    Authors: Balakrishnan, K;

    Reference No: F&A0299 Pages: 3 Published on: 1, January, 1977

    Abstract: A case in comprehensive profit variance analysis. Gives the standards for three products, the budget for the year and the actuals for a particular month. Enables generation of all variances (sales, material, labour, variable overheads and fixed overheads) to explain the difference between the actual monthly profit and the budgeted ... More

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  8. LSP Joint

    Authors: Balakrishnan, K;

    Reference No: F&A0308 Pages: 1 Published on: 1, January, 1977

    Abstract: Deals with responsibility accounting. Using concepts of standard costing and variance analysis, the performance of four departments? purchasing, mixing, pellet- making and selling? can be delineated. Class discussion could cover the interdependence of the variances of different responsibility centres. ... More

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  9. Cinestar Soaps (Private) Limited

    Authors: Balakrishnan, K;

    Reference No: F&A0306 Pages: 2 Published on: 1, January, 1977

    Abstract: Presents a problem in sales variance analysis. Total sales variance can be analyzed into price, quantity, and mix variances. Raises a special problem concerning quantity variance when the sales department sells more than what is produced. The variances can be worked out in three different units?revenue, profit, and contribution. ... More

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  10. Co-Optex: Introduction of MBO

    Authors: Balakrishnan, K;

    Reference No: F&A0322 Pages: 28 Published on: 1, January, 1978

    Abstract: The first of a set of three related cases, this case gives the historical background of the Tamil Nadu Handloom Weavers' Cooperative Society Limited (Cooptex) since its inception, and the objectives set for1971-1978 as part of an MBO system being introduced. ... More

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  11. KHDC: Costing System at P.P.U.

    Authors: Balakrishnan, K;

    Reference No: F&A0320 Pages: 14 Published on: 1, January, 1978

    Abstract: The case describes in detail the costing system of a handloom development corporation. The immediate problem faced by the organization is the apparent overpricing of its silk sarees and the resultant inventory build-up. Students can suggest revised prices and evaluate the system from the point of view of cost ... More

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  12. Co-Optex: Funds Flow Analysis for 1975-76

    Authors: Balakrishnan, K; Raman, K S;

    Reference No: F&A0318 Pages: 5 Published on: 1, January, 1978

    Abstract: An exercise in preparing funds flow statements and cash flow statements from the opening and closing balance sheets, profit/loss account and profit/loss appropriation accounts. ... More

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  13. Standard Swings Limited

    Authors: Desai, P V; Bhattacharyya, S K;

    Reference No: F&A0326 Pages: 4 Published on: 1, January, 1978

    Abstract: Mr. Ajoy Gupta has invented electrically operated automatic swings. As part of establishing the manufacturing project, he is required to present before the financing bank a set of projected cash receipts and payments, income statement, and balance sheet, in addition to certain policy inputs. Identification of various policy inputs and ... More

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  14. Mridula Ice Cream Parlour (A)

    Authors: Balakrishnan, K; Jaikumar, V;

    Reference No: F&A0315(A) Pages: 6 Published on: 1, January, 1978

    Abstract: A case in relevant costs and pricing, describing product costing under a full costing system. An accountant suggests improved basis for allocation of fixed/common costs. Relevance of product costs worked out under the old and revised systems can be scrutinized in the context of a price revision to improve ... More

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  15. Co-optex: Budgetary Control Systems

    Authors: Balakrishnan, K;

    Reference No: F&A0323 Pages: 18 Published on: 1, January, 1978

    Abstract: The second of the set, this case describes the sales, stock, and production budgets and their final translation into a cash budget. Also describes the marketing information system being introduced to facilitate the budgetary control systems. ... More

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