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  • Authors: Jaikumar, V

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  1. Voltas Limited (I): Strategic Planning of Control

    Authors: Jaikumar, V;

    Reference No: BP0144(I) Pages: 38 Published on: 1, January, 1983

    Abstract: Deals with a new control system designed to achieve the explicit goals spelled out by the management. The Case describes the development of the new system which is interlinked with the new decentralized setup, both of which take place in stages from 1981 and are not fully complete by December 1982. The ... More

  2. Management Control System in Air-India

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0078 Pages: 21 Published on: 1, January, 1967

    Abstract: The case describes the characteristics of an international airline, the position occupied by AirIndia in international aviation, and the management control system evolved by AirIndia. In the class, a critical evaluation of the system is made. ... More

  3. Rajasthan Spinning and Weaving Mills Limited (A)

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0083(A) Pages: 21 Published on: 1, January, 1968

    Abstract: The case describes a reporting system based on an Indian technique known as "parta" which is similar to the "contribution" theory. The difference between "parta" and "contribution", and the question whether the former is better in the Indian context, are discussed in class. Further, a better reporting system with a ... More

  4. Bharat Gases and Equipment Limited (A) **

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0084(A) Pages: 12 Published on: 1, January, 1968

    Abstract: This is a case on capital expenditure control. The procedure adopted in the company is exemplified by describing how a particular project was planned and put through. In the class the discussion is about whether this is the best way of planning and implementing the project within the company objective. ... More

  5. Bharat Gases and Equipment Limited (B) **

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0084(B) Pages: 6 Published on: 1, January, 1970

    Abstract: After a project has been approved for implementation, the mechanism by which it is controlled is discussed. In class, the discussion is mainly about the utility of the mechanism together with exploration of alternatives. ... More

  6. Eastern Paper Mills Limited (B)

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0094(B) Pages: 7 Published on: 1, January, 1968

    Abstract: The company, which has been valuing closing stock at sales value, switches over to valuation at direct costs. After a few years, it goes back to its original method of valuing stocks. In the class, the effects of changeover are assessed; the real reasons why the company made the switchovers ... More

  7. Printall Company Limited **

    Authors: Bhattacharyya, S K; Jaikumar, V;

    Reference No: F&A0098 Pages: 24 Published on: 1, January, 1968

    Abstract: A consultant has given the report that large profits could be made if the company works three shifts instead of the present one shift. While discussing this at a meeting, all the differences between the sales and the production departments come out. In the class, solutions to the problems raised ... More

  8. Budgetary Control: A Publishing House Example

    Authors: Jaikumar, V;

    Reference No: F&A0291TEC Pages: 12 Published on: 1, January, 1976

    Abstract: A brief exposition of a budgetary control process, with a publishing house taken as the organizational example. ... More

  9. You and Ramesh

    Authors: Jaikumar, V;

    Reference No: F&A0297 Pages: 3 Published on: 1, January, 1977

    Abstract: Presents a problem in the analysis of overhead variance. Variances have to be calculated based on the volume of output and the volume (labour hours worked). Finally, the controversy as to which of these two methods is right has to be resolved. ... More

  10. Rare-seed Oil Company

    Authors: Balakrishnan, K; Jaikumar, V;

    Reference No: F&A0298 Pages: 5 Published on: 1, January, 1977

    Abstract: A comprehensive case in cost analysis for management decisions in a joint cost situation. This is a modified version of the "Coco Seed Oil Company"F&A0254 case on the same topic.Unlike the earlier version where the price needs to be computed from a given set of cost ... More

  11. Rajnigandha Perfumeries

    Authors: Balakrishnan, K; Jaikumar, V;

    Reference No: F&A0314 Pages: 5 Published on: 1, January, 1977

    Abstract: Deals with the use of relevant costs for analysis, and managerial decisions, in a joint product situation. Decisions involve choices between 1) alternative processes; 2) alternative uses of by product 3) new and old equipment; and 4) the activities to be pursued or dropped. Cost analysis could cover product line profitabilities and breakeven under ... More

  12. 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

  13. Autoparts (Private) Limited

    Authors: Jaikumar, V;

    Reference No: F&A0341 Pages: 3 Published on: 1, January, 1980

    Abstract: Raises the issue of the impact on production when an item is repeatedly produced because of the increasing efficiency of workers due to learning (or experience). ... More

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