Reference No: F&A0122(B)Pages: 7 Published on: 1, January, 1970
Abstract: The accountant of Rekha Limited, a large Indian company, suggests certain changes in capital budgeting. He proposes the use of discounted payback period as a measure of investment worth and as a procedure for estimating the cost of capital the company should use as a discount rate for accepting project ... More
Reference No: F&A0173Pages: 12Published on: 1, January, 1970
Abstract: The top management of the bank is disturbed about the low operating efficiency of its branches and the unsuitability of absolute profits as a basis for inter-branch performance evaluation. The chief of the O&M department comes up with a formula that develops an index for measuring inter-branch operating efficiency. ... More
Reference No: F&A0227Pages: 32Published on: 1, January, 1970
Abstract: A development bank set up to assist small scale manufacturers finances for the first time a qualified scientist's project for the manufacture of dibasic calcium phosphate (DCP) of pharmaceutical and dentifrice grades. The project runs into difficulties due to environmental factors such as floods and power shortage, which upset the ... More
Reference No: F&A0109Pages: 10Published on: 1, January, 1970
Abstract: Provides an opportunity to analyse the funds locked up in accounts receivables. It gives information on various ways in which the banks finance accounts receivables, and provides an opportunity to discuss accounting procedure for billing and submission of documents and responsibility for collecting payments. Marginal contribution approach for extending credit ... 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&A0170Pages: 18 Published on: 1, January, 1970
Abstract: JML was an integrated heavy machinery manufacturing plant which was set up in collaboration with world-renowned firms for the manufacture of machinery and equipment required for steel, mining, sugar, cement, paper and pulp. The project incurred a heavy overrun of costs due to excessive investment in infrastructural facilities like ... 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: CMA0162(B)Pages: 7Published on: 20, November, 1969
Abstract: This case deals with the government policy on fertilizer distribution and raise issues about the effectiveness of this policy and its implementation. The objective of this case is to acquaint the students with the problems of planning and implementation. ... More
Reference No: CMA0162(A)Pages: 18Published on: 20, November, 1969
Abstract: This case deals with the government policy on fertilizer distribution and raise issues about the effectiveness of this policy and its implementation. The objective of this case is to acquaint the students with the problems of planning and implementation. ... 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: CMA0166Pages: 12Published on: 19, April, 1969
Abstract: This case is on distribution policy, evaluation of the distributor's performance, total market potentials, share of market, sales promotion efforts and marketing strategy of a firm dealing in Vertical Trubine pumps. ... 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&A0082(F)Pages: 8 Published on: 1, January, 1969
Abstract: Provides an opportunity to make a cost-benefit analysis in a public sector organization. It also provides an opportunity to analyse the cost of capital in public sector organisation. The case raises issues regarding the inclusion of certain benefits accruing to the public in the calculation of return. This is to ... 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