Reference No: F&A0312(B)Pages: 3Published 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
Reference No: MAR0199Pages: 12Published on: 1, January, 1977
Abstract: The case revolves around the animal husbandry activities in Banni area of Kutch district. The District Development Officer is planning to increase the income of dairy farmers in the area to incresed productivity and improved return on output. Issues in the case are concerned with objectives of the project, its ... More
Reference No: F&A0304Pages: 1 Published on: 1, January, 1977
Abstract: Gives the actual material consumption for two products for two consecutive periods when the actual production also varies. Requires variance analysis, in an adapted way, for two periods. A combination of standards and past actuals are used to assess the current period's performance. ... More
Reference No: F&A0311Pages: 4Published 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
Reference No: MAR0197(A)Pages: 8Published on: 1, January, 1977
Abstract: A chemical company with considerable in-house competence in plant design is diversifying into project sales. This raises conflicts with product sales. A clearcut sales strategy in respect of projects is called for. ... More
Reference No: P&IR0032Pages: 19Published on: 1, January, 1977
Abstract: The case deals with the evaluation of two selection instruments, the IQ test and the written essay type test, on the basis of an organization's experience. ... More