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Case study
Publication date: 20 January 2017

E. Richard Brownlee, Mark E. Haskins, C. Ray Smith and Luann J. Lynch

This case presents a series of financial events for students to record and to use in preparing financial statements.

Abstract

This case presents a series of financial events for students to record and to use in preparing financial statements.

Details

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

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Case study
Publication date: 20 January 2017

E. Richard Brownlee, C. Ray Smith and Luann J. Lynch

Revised version of UVA-C-0736 This case uses projected transactions for the first day and first year of a start-up business as a basis for preparing journal entries…

Abstract

Revised version of UVA-C-0736 This case uses projected transactions for the first day and first year of a start-up business as a basis for preparing journal entries, T-accounts, and projected financial statements. There is sufficient information included to calculate a sales breakdown point. This is a start-up business, so no opportunity is provided to ask what additional information is needed to prepare more realistic statements.

Details

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

Keywords

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Case study
Publication date: 20 January 2017

Luann J. Lynch, Graham Gillam and Jennifer Forman

The case graphically presents various working capital ratios (days inventory outstanding, days sales outstanding, days payables outstanding, cash conversion cycle, and…

Abstract

The case graphically presents various working capital ratios (days inventory outstanding, days sales outstanding, days payables outstanding, cash conversion cycle, and operating cycle) over the 2009-through-2012 period by industry and for specific well-known companies. Students are given the opportunity to craft an intuitive story around the ratios they are given in the case. The case works well as a supplement for classes on working capital management. It is designed to help students relate the often difficult-to-grasp concepts around working capital and working capital ratios to industries and companies that they are familiar with, using companies whose business models and business practices are particularly good illustrations of the relevant concepts.

Details

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

Keywords

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Case study
Publication date: 20 January 2017

Luann J. Lynch and Robert Galinsky

Xyberspace Consulting, Inc. is reconsidering the allocation of the costs associated with its Training and Educational Services Group (TESG), a shared-services or support…

Abstract

Xyberspace Consulting, Inc. is reconsidering the allocation of the costs associated with its Training and Educational Services Group (TESG), a shared-services or support department to its user departments. Currently, the company uses a single departmental rate to allocate actual training costs to the user groups, using the user groups' actual usage of TESG resources. The company is exploring whether it should allocate TESG fixed and variable costs separately, whether it should use budgeted or actual allocation rates and whether it should allocate costs based on budgeted or actual usage. This case is intended to give students exposure to allocating shared-services or support-department costs, understanding the implications of different allocation strategies, and evaluating whether and how allocation systems can facilitate strategy implementation.

Details

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

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Case study
Publication date: 20 January 2017

Susan Chaplinsky, Luann J. Lynch and Paul Doherty

This case is one of a pair of cases used in a merger negotiation. It is designed to be used with “British Petroleum, Ltd.” (UVA-F-1263). One-half of the class prepares…

Abstract

This case is one of a pair of cases used in a merger negotiation. It is designed to be used with “British Petroleum, Ltd.” (UVA-F-1263). One-half of the class prepares only the British Petroleum (BP) case, and one-half uses this case. BP and Amoco are considering a merger, and are in the process of negotiating a merger agreement. Macroeconomic assumptions, particularly forecasting future oil prices in an uncertain environment, and assumptions about Amoco's ability to reduce exploration and production costs make Amoco's future cash flows difficult to predict.

Details

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

Keywords

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Case study
Publication date: 20 January 2017

Francis Spreng

Lee High, the newly hired cost accountant at Blackheath Manufacturing Company, computes the variable cost and the fixed cost per unit on a weekly volume of 500 units of…

Abstract

Lee High, the newly hired cost accountant at Blackheath Manufacturing Company, computes the variable cost and the fixed cost per unit on a weekly volume of 500 units of the Great Heath. He uses this information to develop some pricing guidelines. His boss, Charlton Blackheath, endorses the guidelines and adds a feature: a higher commission on sales at a higher price. While both High and Blackheath are away, the file clerk, Adelaide Ladywell, accepts an order below the guidelines and is fired. Students are asked to develop an appropriate set of decision rules for pricing Great Heath and to evaluate Ladywell's decision. See also “Blackheath Manufacturing Company—Revisited” (UVA-C-2198).

Details

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

Keywords

To view the access options for this content please click here
Case study
Publication date: 20 January 2017

Luann J. Lynch

Students are presented with the balance sheet, income statement, accounts-receivable footnote, excerpts from the footnote on significant accounting policies, and excerpts…

Abstract

Students are presented with the balance sheet, income statement, accounts-receivable footnote, excerpts from the footnote on significant accounting policies, and excerpts from Management's Discussion and Analysis from MGM Mirage's 2004 Annual Report, and are asked to respond to several questions regarding information in the materials. Questions center around what can be inferred about the impact of accounts receivable, allowance for doubtful accounts, write-offs, and other data on the balance sheet and income statement.

Details

Darden Business Publishing Cases, vol. 1 no. 1
Type: Case Study
ISSN: 2474-7890
Published by: University of Virginia Darden School Foundation

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Case study
Publication date: 20 January 2017

Francis Spreng

It's panic time at Blackheath Manufacturing. Profits have been declining, so the owner's son comes to the rescue to run the company. He asks a consultant to determine…

Abstract

It's panic time at Blackheath Manufacturing. Profits have been declining, so the owner's son comes to the rescue to run the company. He asks a consultant to determine what's wrong. And the consultant has specific answers: The company's pricing guidelines are all wrong, there needs to be a budgeting system to reverse the downward slide in profits, and a former employee should be rehired. This case provides students with the data for constructing a production and raw-materials budget, flexible-expense budget, income statement, balance sheet, and cash budget. See also “Blackheath Manufacturing Company” (UVA-C-2197).

Details

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

Keywords

To view the access options for this content please click here
Case study
Publication date: 20 January 2017

Susan Chaplinsky, Luann J. Lynch and Paul Doherty

This case is one of a pair of cases used in a merger negotiation. It is designed to be used with “Amoco Corporation” (UVA-F-1262). One-half of the class prepares only the…

Abstract

This case is one of a pair of cases used in a merger negotiation. It is designed to be used with “Amoco Corporation” (UVA-F-1262). One-half of the class prepares only the Amoco case, and one-half uses this case. BP and Amoco are considering a merger, and are in the process of negotiating a merger agreement. Macroeconomic assumptions, particularly forecasting future oil prices in an uncertain environment, and assumptions about Amoco's ability to reduce exploration and production costs make Amoco's future cash flows difficult to predict.

Details

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

Keywords

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