Reference No: CMA0155(B)Pages: 2Published on: 6, November, 1968
Abstract: This text details the pressures under which the PO is working. It shows factors like massiveness of the project, its wide geographic coverage combined with low budget, affecting his efficiency. It further shows that the manner in which the delegation of job has been made to two officers immediately under ... More
Reference No: F&A0046(D)Pages: 53Published on: 1, January, 1969
Abstract: The two broad areas covered by this case are: 1) elements of a budget manual, with illustrative forms and procedures; and 2) the necessity to have different types of control and reporting techniques for the various levels of managerial hierarchy, particularly in the case of a public sector setup. ... More
Reference No: F&A0116Pages: 6 Published on: 1, January, 1969
Abstract: Deals with the problems involved in formulating and implementing budgets for repairs and maintenance. The main issues are 1) alternative ways of classification of R&M costs say, into minor and major, routine and non routine, preventive and curative, etc. 2) the criteria for such classifications, and 3) the utility of such classifications ... More
Reference No: F&A0069Pages: 14 Published on: 1, January, 1969
Abstract: The management determines their costing system's suitability for their foundry operation so that they can determine the price they should pay for buying castings from outside sources. Costing information is also required for fixing the selling prices of the end- products. The case provides material for discussing the relevant costs ... More
Reference No: QM0035(A)Pages: 6 Published on: 1, January, 1969
Abstract: The case deals with the suitability of a costing system for a small manufacturer who needs costing information on practically all types of business decisions. However, an elaborate costing system is expensive and involves a lot of record- keeping. The case facilitates discussion on installing the costing system. ... More
Reference No: F&A0120Pages: 8 Published on: 1, January, 1969
Abstract: The general manager has to determine proper criteria for deciding the optimum size of the advertisement appropriation. The case raises the controversy between the advertising manager, who prefers reporting of expenses by advertising activity, and the cost accountant, who prefers accounting and reporting by expense heads. The procedures for compilation ... More
Reference No: F&A0077TECPages: 13Published on: 1, January, 1969
Abstract: A technical note on the legal requirements to be fulfilled by companies' published annual reports under the Indian Companies Act, 1956. ... More
Reference No: F&A0117Pages: 13Published on: 1, January, 1969
Abstract: The case is intended for two class sessions. In the first session, the organizational problems of introducing change in the form of a new cost accounting system in an orthodox situation could be discussed. In the second session, the various "procedural systems" which should be introduced as a prerequisite for ... More
Reference No: CMA0175Pages: 7Published on: 5, September, 1969
Abstract: The case has been used to illustrate the optimal use of working capital resources, preparation of cash budget and the effect of inventory-keeping on the balance- sheet. It also provides a basis for the calculation of working capital requirements and scheduling of mill operations. ... More
Reference No: CMA0182Pages: 13Published on: 21, November, 1969
Abstract: This paper is prepared to identify the areas of modernization required in rice processing industries and also to show how capital budgeting technique could be useful as a tool for decision making. ... More
Reference No: F&A0121Pages: 14 Published on: 1, January, 1970
Abstract: Provides an exercise in application of sources of funds and its interpretation. It serves to highlight that changes in the balance sheet figures do not necessarily mean application and/or use of funds. ... More
Reference No: F&A0129TECPages: 7 Published on: 1, January, 1970
Abstract: Emphasizes the need for preparing financial statements by business organizations. After a brief description of the two major financial statements developed from accounting records, the note explains the basic concepts and conventions underlying financial statements. ... More
Reference No: F&A0155(B)Pages: 15Published on: 1, January, 1970
Abstract: The case describes a Management control system in operation in a leading India bank and highlights the problems relating to performance evaluation of branches during the case discussion the need for formal management control and reporting system based on predetermined targets relating to deposits, advances, costs and profits is brought ... More
