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  • Authors: Balakrishnan, K

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  1. 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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  2. SPHDC: Discounting for Stock Clearance

    Authors: Balakrishnan, K;

    Reference No: F&A0321 Pages: 4 Published on: 1, January, 1979

    Abstract: Describes a controversy between the marketing manager, who instructs his department to dispose of the accumulated stock of sarees at a price discount of 15%, and the financial advisor, who asserts that the discount would result in a huge loss to the corporation. The controversy provides an opportunity for discussing the ... More

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  3. 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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  4. 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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  5. Co-Optex: Introduction of Regional Budgeting

    Authors: Balakrishnan, K;

    Reference No: F&A0324 Pages: 12 Published on: 1, January, 1978

    Abstract: The third of the set, this case describes the organization's efforts to introduce budgetary control systems at the regional level. It also describes the Financial Adviser's efforts to help the regional managers prepare a set of semi-annual budgets from the trial balance generated by the financial accounting system. ... More

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  6. Coastal Pradesh Forest Development Corporation: Breakeven for Boat Building Yard

    Authors: Balakrishnan, K;

    Reference No: F&A0325 Pages: 4 Published on: 1, January, 1979

    Abstract: Narrates the discussion between the managing director and the chief accountant of a forest development corporation regarding the commencement of a boat-building yard. It gives a detailed breakup of the price and cost structure of a typical 48-feet teakwood- based boat they intend to manufacture as an ongoing activity. Students ... More

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  7. Handtex Corporation (A)

    Authors: Seshan, Suresh A; Balakrishnan, K;

    Reference No: F&A0335EX Pages: 4 Published on: 1, January, 1979

    Abstract: An exercise in classification of costs, with a view to understanding the basic cost terminology. Examples from the handloom sector have been given. ... More

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  8. Handtex Corporation (B)

    Authors: Balakrishnan, K;

    Reference No: F&A0336EX Pages: 3 Published on: 1, January, 1979

    Abstract: An exercise in the cost-volume-profit relationship and break-even analysis of a retail outlet. ... More

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  9. Polymer Plant

    Authors: Balakrishnan, K;

    Reference No: F&A0337 Pages: 4 Published on: 1, January, 1980

    Abstract: A comprehensive case in process costing. All theoretical issues concerning process costing can be discussed in a reallife setting. ... More

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  10. Mona Mini Steel: Role of Internal Audit Department

    Authors: Balakrishnan, K;

    Reference No: F&A0338 Pages: 5 Published on: 1, January, 1980

    Abstract: An introductory case in internal auditing. The role and the detailed duties and responsibilities of the internal audit department are described. The department's utility and effectiveness are the issues for discussion. ... More

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  11. Caselets in Cost-Volume-Profit Analysis

    Authors: Balakrishnan, K;

    Reference No: F&A0372 Pages: 4 Published on: 1, January, 1985

    Abstract: This is a collection of four caselets in C-V-P analysis presented in the ascending order of difficulty moving from breakeven analysis with physical units to breakeven without physical units, and on to long term breakeven, cash breakeven, shutdown volume, and profit planning. ... More

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  12. New Madras Plastics Corporation

    Authors: Balakrishnan, K;

    Reference No: F&A0373 Pages: 12 Published on: 1, January, 1985

    Abstract: The accountant believes that one of the products, twenty- litre grease container, does not fetch a price adequate to cover its costs. With the anticipated fall in volume she expects the unit cost to rise even higher. The issue requires understanding of relevant costs, cost-volume- profit relationship and contribution- based ... More

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  13. Star Engineering Company

    Authors: Balakrishnan, K;

    Reference No: F&A0374 Pages: 4 Published on: 1, January, 1985

    Abstract: Deals with the process of full cost determination in a typical job order industry through a series of allocations, apportionments and absorptions. Sufficient data are provided for students to work out specific cost figures. However, the various steps and bases adopted by the company for its cost accounting can be ... More

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  14. Lakshmi Bags Industries

    Authors: Balakrishnan, K;

    Reference No: F&A0375 Pages: 15 Published on: 1, January, 1985

    Abstract: Describes how inefficiencies and/or fraudulent practices seem to exist in several areas?procurement, processing, inventory, pricing, sales, etc. A newly recruited young MBA is asked to look into the problem areas by one of the oner Vice Presidents. After a preliminary investigation, the MBA is wondering what to do. ... More

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  15. Cost Classification Exercise

    Authors: Balakrishnan, K;

    Reference No: F&A0377 Pages: 3 Published on: 1, January, 1986

    Abstract: An introductory exercise in cost accounting which helps students to view the elements of costs from three different perspectives: 1) on a functional basis?manufacturing, selling, administration, research and development, etc; 2) on a traceability basis?direct versus indirect; and 3) on a behavioural basis?fixed versus variable. It is presented in an ... More

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