Reference No: F&A0308Pages: 1Published 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
Reference No: F&A0087Pages: 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
Reference No: PSG0019Pages: 2 Published on: 1, January, 1977
Abstract: This case describes a FPAI project for distributing contraceptive oral pills in a rural block of 80,000. The administrator, prior to launching the project, was aware of two major shortcomings of earlier projects: 1) no medical screening of women before prescribing the pills and 2) break down of oral pill supply resulting in ... More
Reference No: F&A0295Pages: 6 Published on: 1, January, 1977
Abstract: The case provides, in a summarized form, the actual performance of a mediumsized hotel and five other hotels of varying sizes for four year period. The objective is to use these data for performance assessment and cost control. The problem in using past actuals or actuals of comparable units ... More
Reference No: P&IR0031(A)Pages: 6Published on: 1, January, 1977
Abstract: Deals with the Graduate Engineer Training Scheme in TELCO's factory. The scheme started in 1967, was expected to supply bright and capable engineers to the new plant being set up. The scheme ran into several difficulties and had to be modified substantially between 1971 and 1974. Despite the modifications, the company was not ... More
Reference No: F&A0306Pages: 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
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: BP0101Pages: 7Published on: 1, January, 1977
Abstract: The case traces the 16 year career of a management trainee who rises to a senior management position. A shift of accent in corporate strategy, changes in organization structuring, and the incapacity of Ulaganath Madan to adapt to the changing needs further aggravated by obsolescence leads to the conclusion that he ... More