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1 – 10 of over 1000
Case study
Publication date: 20 January 2017

Mark Jeffery, David Bibbs, Michael Dowhan, Daniel Grace, Lisa Jackson, Woody Maynard, Derek Yung and Steve Johnson

The case is based on a real supply chain outsourcing management decision at a major manufacturing company. The company has been disguised for confidentiality reasons. The case…

Abstract

The case is based on a real supply chain outsourcing management decision at a major manufacturing company. The company has been disguised for confidentiality reasons. The case discusses different types of outsourcing, supply chain management, the benefits and risks of outsourcing, and various pricing models for outsourcing contracts. Students must make a management decision and answer these questions: Is supply chain outsourcing a viable option for DB Toys? What will the return on investment be? What is the best outsourcing model? What is the best pricing model?

Students learn the different types of outsourcing, supply chain management, the benefits and risks of outsourcing, and various pricing models for outsourcing contracts. Students also learn how to calculate the return on investment of supply chain outsourcing. Most important, the case enables students to understand the strategic context of outsourcing, and to decide which outsourcing model and pricing is appropriate.

Details

Kellogg School of Management Cases, vol. no.
Type: Case Study
ISSN: 2474-6568
Published by: Kellogg School of Management

Keywords

Case study
Publication date: 23 November 2020

Biraj Kumar Mohanty and Saroj Kumar Routray

The case provides an insight on the provisions of the IND AS 115 (largely converging with IFRS 15), financial impact of alternative accounting practices and dynamics of a revenue…

Abstract

Learning outcomes

The case provides an insight on the provisions of the IND AS 115 (largely converging with IFRS 15), financial impact of alternative accounting practices and dynamics of a revenue recognition decision. MBA students can use the knowledge derived from the case at their workplace when they encounter accounting of “revenue from a contract with customers”.

Case overview/synopsis

Saifudin Rehman, one of the promoter of Suprajeet Corporation (SUC) had been engaged in electrical installation contract business. The firm had been doing well in the field of small contracts and was having steady growth. People in the firm were also quite acquainted with the kind of contracts they were doing. However, Saifudin always wanted to get into a big contract business. For getting into big installation contracts, the corporation needed more working capital and needed to satisfy the criteria of having a high amount of turnover in the preceding year. The case will be looked into from the perspective of accounting procedure to see the possibility of increasing the revenue by changing the method of accounting in relation to revenue recognition. The case provided the opportunity to evaluate the benefits and the costs involved in changing the accounting method in SUC.

Complexity academic level

Commerce Graduates and MBA I.

Supplementary materials

Teaching notes are available for educators only.

Subject code

CSS 1: Accounting and Finance.

Details

Emerald Emerging Markets Case Studies, vol. 10 no. 4
Type: Case Study
ISSN: 2045-0621

Keywords

Case study
Publication date: 3 December 2020

Dayashankar Maurya, Amit Kumar Srivastava and Sulagna Mukherjee

The central lesson to be learned from studying the case is to understand the challenges and constraints posed by contextual conditions in designing contracts in public–private…

Abstract

Learning outcomes

The central lesson to be learned from studying the case is to understand the challenges and constraints posed by contextual conditions in designing contracts in public–private partnerships (PPP) for financing and delivering health care in emerging economies such as India.

Case overview/synopsis

Perverse incentives, along with contextual conditions, led to extensive opportunistic behaviors among involved agencies, limiting the effectiveness of otherwise highly regarded innovative design of the program.

Complexity academic level

India’s “Rashtriya Swasthya Bima Yojana” or National Health Insurance Program, launched in 2007 provided free health insurance coverage to protect millions of low-income families from getting pushed into poverty due to catastrophic health-care expenditure. The program was implemented through a PPP using standardized contracts between multiple stakeholders from the public and private sector – insurance companies, hospitals, intermediaries, the provincial and federal government.

Supplementary materials

Teaching Notes are available for educators only.

Subject code

CSS: 10 Public Sector Management.

Details

Emerald Emerging Markets Case Studies, vol. 10 no. 4
Type: Case Study
ISSN: 2045-0621

Keywords

Case study
Publication date: 16 March 2015

Sidharth Sinha

Delhi Jal Board (DJB) is about to launch the first of three pilot Public Private Partnership (PPP) projects to improve water supply in Delhi. The case describes the past history…

Abstract

Delhi Jal Board (DJB) is about to launch the first of three pilot Public Private Partnership (PPP) projects to improve water supply in Delhi. The case describes the past history of such projects and the design of new pilot projects, especially the terms of the concession agreements. This provides an opportunity for assessing the PPP Concession agreement in terms of incentivizing performance and simultaneously maintaining flexibility given project uncertainties.

Details

Indian Institute of Management Ahmedabad, vol. no.
Type: Case Study
ISSN: 2633-3260
Published by: Indian Institute of Management Ahmedabad

Keywords

Case study
Publication date: 12 November 2021

Susan Smith

The case uses Carillion plc, a company which focussed on providing maintenance, facilities management and energy services to buildings and large property estates, in public and…

Abstract

Research methodology

The case uses Carillion plc, a company which focussed on providing maintenance, facilities management and energy services to buildings and large property estates, in public and private sectors; infrastructure services for roads, railways and utility networks, with contracts including road and hospital construction and many strategic service contracts, e.g. free school meals. The case uses financial analysis techniques to explore whether the failure was foreseeable and questions the extent to which existing international financial reporting standards support or inhibit the decision usefulness they aspire to. The case uses only publicly available information.

Complexity academic level

This case can be used in undergraduate financial reporting and current issues in accounting courses/modules at the postgraduate level.

Details

The CASE Journal, vol. 18 no. 1
Type: Case Study
ISSN:

Keywords

Case study
Publication date: 13 February 2024

Dana R. Clyman and Sherwood C. Frey

TourAmerica is negotiating a master contract with Voyager Inn International (Bethesda) for hotel rooms during the 1995 tourist season. Issues under consideration include number of…

Abstract

TourAmerica is negotiating a master contract with Voyager Inn International (Bethesda) for hotel rooms during the 1995 tourist season. Issues under consideration include number of rooms during peak, mid-, and off-periods, room rates, breakfast prices, and the cost of ancillary services. While the hotel manager is evaluated on the basis of several criteria, including adjusted daily rates, occupancy rates, and food and beverage profitability, and is also provided with a utility scheme to facilitate trade-offs among the criteria, TourAmerica uses an effective cost per registrant (adjusted for intangibles). These two approaches provide an opportunity to contrast measurement schemes and to justify the use of utility functions. This case is a role-play exercise and must be used in conjunction with “Voyager Inn International” (UVA-QA-0463).

Details

Darden Business Publishing Cases, vol. no.
Type: Case Study
ISSN: 2474-7890
Published by: University of Virginia Darden School Foundation

Case study
Publication date: 3 April 2023

Sesha Iyer, Malay Krishna and Sunny Vijay Arora

1. Probabilistic calculations of cost, and profit/loss using standard probability functions2. Decision tree to find the expected monetary value (EMV) of different options.3. Monte…

Abstract

Learning outcomes

1. Probabilistic calculations of cost, and profit/loss using standard probability functions

2. Decision tree to find the expected monetary value (EMV) of different options.

3. Monte Carlo simulation for risk analysis.

4. Risk analysis in project management.

Learning objectives

Learners will be able to understand and apply the following: how to approach uncertainty in business decisions using probabilistic calculations of cost, and profit/loss using standard probability functions; how to address uncertainty in business decisions by looking forward and reasoning backward, using the decision tree technique and the EMV of different decisions; how to analyse the risk inherent in business decisions by incorporating probability distributions for all critical variables in the form of Monte Carlo simulation; and appreciation of strategic considerations in risk analysis as it applies to project management

Case overview/synopsis

The case describes the challenge facing Vilas Birari, the owner and chief executive of Harsh Constructions, a construction company headquartered in Nasik, India. Birari had to decide on the bid for a construction project in September of 2021, during the COVID-19 (COVID) pandemic. Due to successive waves of the pandemic, the state and federal governments announced lockdowns intermittently, causing uncertainty in costs related to labor, material and project completion. The dilemma before Birari was how to set a bid price that was not so low as to incur a loss and not so high as to lose the bid to competitors. The uncertainty made Birari’s decision-making complex. The case invites students to help Birari find an optimum bid price by using various quantitative techniques, such as Monte Carlo simulation and decision trees.

Complexity academic level

This case is intended for students of management at a master’s level, in an elective course on management science, which is often also known as decision science. This compact case can be positioned in the second half of the course, when exploring risk management using computer simulation as a tool. The case serves both as an introduction to using simulation to manage uncertainty as well a contrast with simpler methods that are covered earlier in the course.

Supplementary material

Teaching notes are available for educators only.

Subject code

CSS 7: Management Science.

Details

Emerald Emerging Markets Case Studies, vol. 13 no. 1
Type: Case Study
ISSN: 2045-0621

Keywords

Case study
Publication date: 20 January 2017

Mark E. Haskins

The basic decision scenario is whether to outsource an internal publishing department. What is initially presented as a comparison of a department's annual operating costs versus…

Abstract

The basic decision scenario is whether to outsource an internal publishing department. What is initially presented as a comparison of a department's annual operating costs versus an outside contract quote gets reformed as a four-year cash flow investment decision.

Details

Darden Business Publishing Cases, vol. no.
Type: Case Study
ISSN: 2474-7890
Published by: University of Virginia Darden School Foundation

Keywords

Case study
Publication date: 20 January 2017

Julie Hennessy and Evan Meagher

This exercise is one in a series intended to help students learn how to perform financial calculations in marketing contexts.Maru Keitou, a decorated former collegiate softball…

Abstract

This exercise is one in a series intended to help students learn how to perform financial calculations in marketing contexts.

Maru Keitou, a decorated former collegiate softball player with a PhD from Oxford University, ran Maru Batting Center in the Roppongi district of Tokyo's Minato ward. She had a deep knowledge of the game and of her customers, but she lacked a marketing background. She had recently signed up for a hosted customer relationship management service that would allow her to track the cost of acquiring and serving each of her four main customer segments. Using this data, she could determine which segments to target in the upcoming year.

The exercise describes the use of calculations of customer acquisition cost, retention rates, and customer lifetime value in picking between market segments and various options for activities to acquire customers.

Maru Keitou, a decorated former collegiate softball player with a PhD from Oxford University, ran Maru Batting Center in the Roppongi district of Tokyo's Minato ward. She had a deep knowledge of the game and of her customers, but she lacked a marketing background. She had recently signed up for a hosted customer relationship management service that would allow her to track the cost of acquiring and serving each of her four main customer segments. Using this data, she could determine which segments to target in the upcoming year.

The exercise describes the use of calculations of customer acquisition cost, retention rates, and customer lifetime value in picking between market segments and various options for activities to acquire customers.

After completing the exercise, students should be able to:

  • Calculate customer acquisition cost

  • Determine customer break-even

  • Calculate and explain customer lifetime value

Calculate customer acquisition cost

Determine customer break-even

Calculate and explain customer lifetime value

Details

Kellogg School of Management Cases, vol. no.
Type: Case Study
ISSN: 2474-6568
Published by: Kellogg School of Management

Keywords

Case study
Publication date: 1 November 2018

John R. Macdonald and Kelvin Sakai

DSM Manufacturing has been around for 100 years. In that time, the company has grown considerably in size and is now a global enterprise. With the global expanse, DSM is now…

Abstract

DSM Manufacturing has been around for 100 years. In that time, the company has grown considerably in size and is now a global enterprise. With the global expanse, DSM is now facing new challenges, leaving executives to determine what the next steps are in running an efficient supply chain, those that a network analysis will not necessarily address. This case illustrates DSM's process

Details

Council of Supply Chain Management Professionals Cases, vol. no.
Type: Case Study
ISSN: 2631-598X
Published by: Council for Supply Chain Management Professionals

Keywords

1 – 10 of over 1000