Latest published cases

Authors: Desai, Bhupat M;

Reference No: CMA0403TEC Pages: 5 Published on: 27, August, 1976

Abstract: This note first describes the rationale for the area approach in agricultural financing. It then goes on to describe the norms for area selection, forms of executing area approach, and the interpretations of this approach. Finally, on the basis of recent interpretations, two problems are posed for discussion. One relates ... More

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Authors: Desai, Bhupat M;

Reference No: CMA0404TEC Pages: 3 Published on: 27, August, 1976

Abstract: In this note information is given with regard to the number, organizational structure, and functions of new credit agencies which are being organized for rural areas. ... More

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Authors: Srivastava, U K;

Reference No: CMA0364TEC Pages: 11 Published on: 7, September, 1976

Abstract: The note deals with the pros cons of writing the convertibility clauses in the loan agreements by term-lending institutions. It gives some insights into the implications of the clause for the profitability management control of the assisted companies. ... More

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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

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Authors: Balakrishnan, K;

Reference No: F&A0312(A) Pages: 3 Published on: 1, January, 1977

Abstract: An introductory problem in process costing, covering four processes and three products. Introduces the concepts of transferred-in costs and equivalent units. Excludes treatment of opening work-in-process and losses. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0310 Pages: 3 Published on: 1, January, 1977

Abstract: Gives the breakup of cost of production of sulphuric acid for a medium-scale manufacturer in 1966. Details are given in terms of actual totals for three chosen months, and estimated per unit costs for 1967. Variability of costs are not given. Students are expected to discern the behaviour of costs from ... More

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Authors: Balakrishnan, K;

Reference No: F&A0308 Pages: 1 Published on: 1, January, 1977

Abstract: Deals with responsibility accounting. Using concepts of standard costing and variance analysis, the performance of four departments? purchasing, mixing, pellet- making and selling? can be delineated. Class discussion could cover the interdependence of the variances of different responsibility centres. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0300 Pages: 1 Published on: 1, January, 1977

Abstract: Examines the impact of substituting variable costs for fixed costs on profit, breakeven point, and margin of safety. Class discussion could cover the evaluation of relative business risks in two different cost structures?one with a higher proportion of variable costs and the other with a predominance of fixed costs. ... More

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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

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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

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Authors: Balakrishnan, K;

Reference No: F&A0311 Pages: 4 Published on: 1, January, 1977

Abstract: Describes two furniture companies needing different costing systems. One deals with a few standard models while the other accepts unique jobs. The impact of the two different business strategies on shopfloor management, on the quantity of work-in-process and finished goods, and--more important--on the cost accounting system and related paperwork, is ... More

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Authors: Balakrishnan, K;

Reference No: F&A0309 Pages: 2 Published on: 1, January, 1977

Abstract: This is a comprehensive case in variance analysis covering material, labour and overhead variances. Analysis of variances needs to be followed by assigning responsibility for the variances. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0305 Pages: 1 Published on: 1, January, 1977

Abstract: Presents a problem in labour cost variances. Requires computation of wage rate, labour mix and labour efficiency variances. ... More

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Authors: Balakrishnan, K;

Reference No: F&A0087 Pages: 3 Published on: 1, January, 1977

Abstract: This is a case in comprehensive variance analysis. Requires computation of material, labour, and variable and fixed overheads in a process-costing situation. Variances have to be worked out on equivalent units of production rather than on just finished goods. ... More

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