Reference No: F&A0061Pages: 3 Published on: 1, January, 1967
Abstract: Companies under a managing agency house and located in the same industrial area decide to start a common services company for facilities like water, electricity, security, steam, fire fighting, etc. The question of advisability of starting such a company from the tax angle is raised. ... More
Reference No: F&A0050TECPages: 19 Published on: 1, January, 1967
Abstract: A technical note discussing the significance and application of the tool of analyzing cost, volume and profit. Suitable illustrations and charts have been included to explain the mechanics and interpretation of this analytical tool. ... More
Reference No: CMA0080Pages: 12Published on: 14, March, 1967
Abstract: The case is on costing of farm power used by Indian farmers. The concepts of total operating cost, fixed cost, variable cost, opportunity cost, etc. for different sources of farm power (e.g. bullocks, power tiller, tractors, etc.) are discussed. Factors affecting the rate of replacement of bullock power by ... More
Reference No: CMA0081Pages: 13Published on: 21, March, 1967
Abstract: Deals with many managerial techniques such as planning, coordination, optimal utilization of natural resources and study of alternative sources of farm power for cost minimization. It highlights the concept of opportunity cost, incremental cost profit analysis with given restraints regarding adoption of new techniques such as mechanical power for Indian ... More
Reference No: F&A0083(A)Pages: 21Published 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
Reference No: F&A0098Pages: 24Published 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
Reference No: F&A0091Pages: 22 Published on: 1, January, 1968
Abstract: Essentially pertains to the company's annual report which reports a profit for the year under consideration while the balance sheet shows an accumulated loss. In the computation of this profit, items like depreciation, preference dividend, amortised expenses, etc have been excluded. In the class, the relevance or otherwise of the ... More
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
Reference No: F&A0083(B)Pages: 11 Published on: 1, January, 1968
Abstract: Executives of the mills are working on the loan arrangement to be made with their bankers for meeting the working capital requirements in the next year. The case provides an opportunity to determine the amount, timing and type of loan. It explains the various methods of financing working capital requirements ... More
Reference No: CMA0141Pages: 10Published on: 13, March, 1968
Abstract: Deals with the financial statement analysis of a dairying organization. Financial statements for two years are given from which participants can locate the areas where deviations are excessive. From the financial statements, the managers have to learn about the past mistakes/errors etc. and suggest suitable ways to improve upon ... 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&A0106Pages: 21 Published on: 1, January, 1969
Abstract: Deals with the problems of a small manufacturer of engineering equipment. He needs more funds to carry through an expansion programme, essential for improving the profitability. The case also provides an opportunity for indicating the interrelationship of marketing and production functions, with financial policies. ... More
Reference No: F&A0115(A)Pages: 21 Published on: 1, January, 1969
Abstract: The case provides an excellent opportunity to analyse and evaluate banker- borrower relations. It also gives an opportunity to discuss the concept of security from the bank's point of view. The importance of breakeven and contribution analysis, and economic and financial viability of the project as crucial inputs in appraising ... 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&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
