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: PROD0117Pages: 9Published on: 1, January, 1977
Abstract: The case concerns itself with the establishment of a suitable policy for purchase and stocking of the company's three major raw materials: asbestos fibre, sheet making, and pipe making felts, following the credit squeeze and the Tandon Committee's stipulated norms for inventory. The company is importing all three items, and ... 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: 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 clear cut sales strategy in respect of projects is called for. ... 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: QM0104Pages: 8Published on: 1, January, 1977
Abstract: Deals with the problem of establishing the aggregate production capacity of a small ceramics shop which manufactures a variety of ceramic articles. The case describes the production process, including the equipment used, and details of the various products manufactured (such as the number of articles per set, sizes, weights, number ... More
Reference No: MAR0185Pages: 4Published on: 1, January, 1977
Abstract: A consumer goods company is interested in evaluating the performance of its dealers. A quarterly statement, giving information on profitability and capital structure, is obtained from the dealers. The issues in the case concern the interpretation and analysis of the statements of two dealers. Interesting possibilities exist for analyzing dealer ... More
Reference No: F&A0300Pages: 1 Published on: 1, January, 1977
Abstract: Examines the impact of substituting variable costs for fixed costs on profit, breakeven point, and margin of safety. Class discussion could cover the evaluation of relative business risks in two different cost structures? one with a higher proportion of variable costs and the other with a predominance of fixed costs. ... More
Reference No: P&IR0072(A)Pages: 7Published on: 1, January, 1977
Abstract: This case deals with the problems of manpower planning for workers' category in TELCO, Poona. It gives the steps followed by the Manpower Planning Cell between 1969-73 up to the stage of submission of Manpower Planning Proposal No.2. This proposal identifies the phased needs for manpower, locates alternative sources for ... More
