Reference No: F&A0306Pages: 2 Published on: 1, January, 1977
Abstract: Presents a problem in sales variance analysis. Total sales variance can be analyzed into price, quantity, and mix variances. Raises a special problem concerning quantity variance when the sales department sells more than what is produced. The variances can be worked out in three different units? revenue, profit, and contribution. ... More
Reference No: P&IR0094TECPages: 6 Published on: 1, January, 1977
Abstract: This note traces the influence of environmental factors on the evolution of an industrial relations strategy for a firm and distinguishes between collective bargaining postures and rigidities arising from ideological factors. ... More
Reference No: QM0125TECPages: 7Published on: 1, January, 1977
Abstract: This is a short note written in simple, easy-to-understand language. It is intended mainly for use in programmes for participants from the government. ... More
Reference No: F&A0312(B)Pages: 3Published on: 1, January, 1977
Abstract: Gives additional information on losses to correct the accounting treatment followed in Case (A), where losses are ignored. Introduces the concepts of standard loss, abnormal loss, and abnormal gain. Excludes treatment of opening work-in-process. ... More
Reference No: PROD0117Pages: 9Published on: 1, January, 1977
Abstract: The case concerns itself with the establishment of a suitable policy for purchase and stocking of the company's three major raw materials: asbestos fibre, sheet making, and pipe making felts, following the credit squeeze and the Tandon Committee's stipulated norms for inventory. The company is importing all three items, and ... More
Reference No: MAR0199Pages: 12Published on: 1, January, 1977
Abstract: The case revolves around the animal husbandry activities in Banni area of Kutch district. The District Development Officer is planning to increase the income of dairy farmers in the area to incresed productivity and improved return on output. Issues in the case are concerned with objectives of the project, its ... More
Reference No: BP0100TECPages: 15Published on: 1, January, 1977
Abstract: The note contains edited excerpts from thirteen interviews on managerial effectiveness with chief executives and senior departmental heads of private and public enterprises. It raises several issues for discussion, including questions such as: (a) What constitutes managerial effectiveness? (b) How to appraise effectiveness? (c) Perceptions and opinions on the effectiveness ... More
Reference No: F&A0304Pages: 1 Published on: 1, January, 1977
Abstract: Gives the actual material consumption for two products for two consecutive periods when the actual production also varies. Requires variance analysis, in an adapted way, for two periods. A combination of standards and past actuals are used to assess the current period's performance. ... More
Reference No: PROD0129TECPages: 12Published on: 1, January, 1977
Abstract: This note deals with incentives computation and the evaluation of the incentive scheme used in a firm manufacturing industrial explosives. The individual scheme used is the "work reward scheme" and the group scheme used is the "multifactor work reward scheme." In a situation where output is predominantly process?controlled, the ... More
Reference No: QM0122TECPages: 4Published on: 1, January, 1977
Abstract: Describes the problem of sorting files that are too large to be resident in the main memory of a system with random-access devices. Drum sorting is analyzed first. The complication in analysis due to significant seek times is explained. A simplified situation where transfer and compute times are small is ... More
Reference No: F&A0311Pages: 4Published 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
Reference No: PROD0136TECPages: 7Published on: 1, January, 1977
Abstract: This note deals with the design of work systems in post offices to understand the transformation process underlying the operating system. The note focuses on the tasks, flows and storages in the operating systems of post offices, and how work systems can be suitably designed taking into account the volume ... More
Reference No: QM0104Pages: 8Published on: 1, January, 1977
Abstract: Deals with the problem of establishing the aggregate production capacity of a small ceramics shop which manufactures a variety of ceramic articles. The case describes the production process, including the equipment used, and details of the various products manufactured (such as the number of articles per set, sizes, weights, number ... More
