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Through this case, participants will be able to:

▪ understand the different approaches to preparing operating budgets;

▪ classify the costs based on traceability to its cost centres;

▪ understand the difference in budget preparation and its analysis under different cost centres;

▪ put together the required information, identify the format and prepare major operating budgets; and

▪ evaluate operating budgets and give suggestions to the company based on budget analysis.

This case is about a manufacturing company that is going to introduce a budgeting system. It highlights the process of information collecting from key employees for budget preparation. This case also deals with various decisions to be made during the implementation of the new system such as the context of budgets, cost units and sequence of budgets.This case will help students to enhance their understanding of the operating budgets. The students will able to visualize the difficulty faced by companies to implement a new system.

This case is applicable in the courses such as Master of Business Administration, Master of Commerce or other postgraduate studies. This can also be discussed in professional courses such as Chartered Accountants, Certified Management Accountants, Company Secretaries, Institute of Cost and Works Accountants of India and Chartered Financial Analysts.

Teaching Notes are available for educators only.

CSS 1: Accounting and Finance.

The first company under the Amara Raja Group was established in 1984, i.e. Amara Raja Electronics Limited (AREL) followed by Amara Raja Batteries Limited (ARBL). Its founder leveraged the presence of his family in Renigunta, a rural village in South India, and chose to start the industry there to create employment opportunities. Preference is given to local population in all ARG enterprises. Despite its strong people orientation, the HR department/function at ARG got strengthened only after Jaikrishna strived to make it central to business. The department's evolution has been demarcated in three phases. The first and second phase saw few initiatives, and during the third phase the HR department was structured according to the Dave Ulrich Strategic HR Model. While this structure had been successful until now, certain sections in ARG still doubted its sustainability.

1. To understand the importance of creating and implementing a vision for enhancing gender diversity and inclusion relevant to the manufacturing and engineering sector in an emerging market.

2. To develop insights into the vision and characteristics of an inclusive leader.

3. To evaluate the strategies and organizational levers that created and nurtured a climate of gender diversity and inclusion in Cummins India.

4. To identify organizational levers that will enable the sustenance and institutionalization of a climate of inclusion.

This case study traces a 16-year journey of diversity and inclusion at Cummins India, a subsidiary of the Fortune 500 manufacturing organization Cummins Inc. headquartered in the US. Initially spearheaded by Anant Talaulicar, and then continued by Ashwath Ram, gender D&I initiative at Cummins India has made significant strides. Talaulicar had an opportunity to immerse himself in the ethos of the parent company before joining the Indian subsidiary.

In India during the early 2000s the external environment was characterized by rapid technological and regulatory changes and increasing complexity. To make matters more difficult, the internal culture was steeped in a traditional manufacturing mindset marked by dismal female participation rate and an over-representation of locals with similar beliefs and value systems.

Given the mammoth task already taken up by Talaulicar by improving the diversity numbers from 3% to 33%, Ram had big shoes to fill. On one hand, he had to drive the business amidst uncertain market conditions; on the other hand, he had to carry on a legacy. Given that he himself had a lived experience of Cummins global values, he knew D&I was an integral part of the Cummins way of life. His familiarity with the socio-cultural challenges of the country coupled with his drive to continue and rejuvenate the D&I agenda, brought some interesting, yet challenging, questions for him. With the internal and external pressures looming large before him, could he institutionalize a climate of inclusion that could serve as a strategic lever to place the company on the path of growth, vibrancy and economic prosperity?

Through qualitative research conducted by the authors, this case study brought out learnings pertaining to linkage of leadership in creating a climate of inclusion and expansion of talent diversity through a set of people strategies and HR practices. The contribution of this case study is primarily to theory and practice in the field of Human Resource Management, D&I as well as in developing inclusive leadership.

MBA programs and leadership development programs

Teaching notes are available for educators only.

CSS 6: Human Resource Management.

The learning outcomes are as follows: to analyze the driving forces that lead non-government organizations (NGOs) to develop need-based programs; to evaluate the strategy adopted by NGOs in attaining the organization’s mission and creating a social impact, corporate social responsibility, inclusion, labor market, social enterprise, strategy and vocational learning; to apply social business canvas for analyzing the business model deployed by NGOs to develop market linkages; to analyze the challenges in setting and scaling NGO programs and strategies designed to address the same; and to enable students to brainstorm in creating future growth options for scaling up and replicating NGO programs.

The case describes the journey of Salaam Bombay Foundation (SBF), a national-level NGO registered in 2002 in Mumbai, India. In March 2020, SBF had an annual budget of INR 13.98 crores (US$1.84m). It addresses the challenging environments children from economically constrained families face by engaging them in continuing school education and providing vocational training. Since its inception, SBF has launched and executed many in-school and after-school programs. To successfully transit skilled adolescents and teenagers into the labor market and help them make informed career decisions, SBF launched “DreamLab,” a stipend-based “internship” model, in August 2018. Gaurav Arora, Vice President SBF, was assigned the responsibility to scale up skills@school and DreamLab internship programs. With disruptions caused by the pandemic in March 2020, Arora struggled to operationalize DreamLab as initially planned. The case is at a crucial decision point where clouds of uncertainty have made Arora and his team anxious about their future course of action.

The case is intended for students of undergraduate and graduate programs in Business Management, Social Entrepreneurship and Social Work programs. Executives of management development programs can also use the case to analyze the effectiveness and management of the skill development program.

Teaching notes are available for educators only.

CSS 3: Entrepreneurship.

Innovative Always (IA) is a small manufacturing unit which has implemented Standard Costing. It has five departments which are headed by five partners. For cost control monthly budgets are prepared. At the end of each month, actual are compared with budgets and variances are calculated. Performance of the five partners alongwith their respective departments have to be evaluated with the help of detailed variance analysis. The case also throws up some conceptual issues like Normal Output, Interdependence of Variances and Recalculation of certain variances for assigning clear cut responsibilities to concerned departments. A comprehensive case on Budgeting and Standard Costing, it showcases the importance of Flexible Budget and Variance Analysis for cost control and performance evaluation.

The Ivey Business School recently decided to outsource its printing to ProPrintR. Barbara Pokropek, Ivey Executive Development (IED), was faced with managing IED's outsourced printing jobs. There had been an increasing number of quality issues with the binder that ProPrintR prepared for IED's executive classes. While binder material errors may not sound like a big deal, for IED these materials are part of their branding and can lead to executive student dissatisfaction. This case describes the evolution of the current situation and challenges students to consider how to manage the situation.

The situation described in this critical incident is real, only the name of the print provider has been changed. Barbara Pokropek was interviewed and she provided the data and examples described. Ms Pokropek reviewed and provided input to revise the manuscript.

This case is intended for undergraduate core operations management classes. It can be used to discuss supplier relations and supply management. As such there are multiple dimensions to the case: importance of clearly delineating the work needed, defining performance expectations and metrics for a supplier, selecting quality tools to help measure performance, and centralized vs decentralized supply management.

The case study aims to investigate human resource management issues of national importance, and specific recruitment issues important to the company.

Students studying, e.g. Human Resource Management/Developing Human Resources as courses within an undergraduate business degree program. The audience is also targeted through courses that include the study of cross cultural management/diversity.

An industrial organization in the United Arab Emirates has a multinational workforce, where many employees are recruited from overseas. The recruitment process necessitates liaison with recruitment agencies at a distance, and locally with the government labor office.

Students will be able to:

• analyze that companies exist in an external environment that impacts on their internal policies;

• describe the importance of quality assurance to the HR function in an organization; and

• explain how the HR department works closely with all departments in an organization.

analyze that companies exist in an external environment that impacts on their internal policies;

describe the importance of quality assurance to the HR function in an organization; and

explain how the HR department works closely with all departments in an organization.

Teaching notes.

The learning outcomes are as follows: to familiarize students with the concept of segmentation, targeting and positioning; to make students understand the need and process of building a brand; to help students to identify the market gap and meet customer’s requirement by delivering the right value proposition; and to examine the feasibility of business opportunity, develop a business plan and run a successful firm.

This case is about the quest of three MBA students who accidentally get into argument about footwear brands. This argument leads them to Punjabi ethnic footwear popularly known as “Punjabi Jutti.” They decide to understand the background of “Punjabi Jutti” and the possibility of developing a brand for the same. An extensive research was carried out through the various online and offline platforms. The research included searching through the existing literature, collecting data from the various online platforms such as e-commerce websites and interviews from the field. The research revealed that this traditional artwork is an unorganized sector. The manufacturers and marketers are two main parts of this business. However, the mainstay of the business is the skilled labors who know the art of making “Punjabi Jutti.” This art has been inherited by them from their previous generations. Also, it was found that there was good demand of the “Punjabi Jutti” in India and it was exported to various countries as well. Customers had a mix response toward these products. This extensive research has now put these students in a dilemma as to what should be the next step. Should they step into this business by creating their own brand? Will this entrepreneurship venture be sustainable? If they created a brand for the “Punjabi Jutti” then what kind of brand it would be?

Post graduate, entrepreneurs.

Teaching Notes are available for educators only.

CSS 3: Entrepreneurship.

This case study aims to provide students with: an understanding of the unique challenges companies in Africa face in attracting and retaining highly-skilled human resources. The ability to critically evaluate various talent recruitment, development and retention options available to companies in Africa.

This case study examines the talent management challenges faced by Chijioke Dozie, CEO of Nigeria-based financial services company One Finance (OneFi). Under the brand name Carbon, OneFi operated a digital financial services app that offered loans, bill payments, an investment platform and an electronic wallet. However, Nigeria did not have many professionals with experience in consumer lending and certain technical skills, particularly data scientists and software engineers, was hard to find. Data scientists, for instance, were not only in short supply in Nigeria but also they were in high demand globally. OneFi, therefore, competed against top employers throughout the world, but with a start-up budget. OneFi’s talent management dilemma is a common challenge faced by companies operating within under-developed African economies. The insights and learnings from this case are, therefore, also applicable to other businesses on the continent.

MBA Post Grad.

Teaching notes are available for educators only.

CSS 1: Accounting and Finance.

The learning outcomes are as follows. Students can assess effective business strategies, determine the role of business in shaping informal institutions, understand managing issues in social enterprises, from talent management to expansion to mission drift, and develop deeper understanding of the African context.

The case presents the challenges facing the award-winning CEO/Founder of Tanzanian social enterprise Girls’ Technical Education (GTE). GTE provides technology and coding skills in Tanzania, focussing on educating women and girls. GTE has experienced significant success – expanding into neighbouring Malawi. GTE has a strong vision and mission, clearly articulated and prioritised by the Founder and his Board. Hybrid organisations, blending a social and financial mission, are expected to experience management tensions or mission drift, yet GTE seems to have avoided this. As an emerging organisational form, social enterprises – like GTE – often face hurdles regarding legitimacy and acceptance in the markets in which they operate. GTE is working to understand the Tanzanian and regional contexts and challenges in these ecosystems, seeking to influence norms and bring about positive impact.

Postgraduate courses including MBA, Executive Education and courses focussing on Organisation Studies, Management and Strategy.

Teaching Notes are available for educators only.

CSS: 7 Management Science.