CaseKey teaching notesCase Topic: Capital Budgeting Characters: John, financial analyst at a small bank The president of a small bank “These numbers are not what I expected, John. Are you sure they’re correct?” John wasn’t. You could never be sure with capital budgeting. You just made your best estimates, even though you knew any…
DetailsCaseKey teaching notesCase Topic: Capital Budgeting Characters: George, a recent M.B.A. who is the only cost accountant at a manufacturing plant which is the largest employer in Cedar Valley, a town of about 20,000 people; Arthur, the plant manager Arthur: “George, come into my office for a few minutes. You know that the company…
DetailsCaseKey teaching notesCase Topic: Budgeting/Standard Setting Characters: Jennifer, a cost accountant working in a manufacturing division of a large corporation; Ron, the budgeting and standards supervisor and Jennifer’s superior in the accounting department Jennifer has been working on next year’s budgets for some of the division’s products. After Ron looked over her work, he…
DetailsCaseKey teaching notesCase Topic: Budgeting/Forecasting/Standard Setting Characters: Edward Saylor, Browning College controller Albert Cauldron, aide to the controller Browning College is a private Midwestern liberal arts college with a national reputation for quality and innovation in curriculum and learning design. Recent rumors hint at serious emerging financial problems, in sharp contrast with the institution’s…
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