case study

Roma and Clint Underhill had both had a long day. They were the owners of a successful real estate

3.       Variable cost per unit will be reduced from $25 to $18.80. A total of 1,000,000 units will still be sold. The reduction in variable costs per unit is a direct result of the increased fixed costs and the associated automation.

On an overcast afternoon in Portland, Oregon, on Friday, March 28, 2003, Richard Okumoto intently studied a set of hard-copy accounting documents called “adjusting journal entries” spread out on his desk. He had been appointed chief financial officer (CFO) of Electro Scientific Industries, Inc. (ESI), a multi-million dollar equipment manufacturer, just a few weeks earlier. Okumoto was in the midst of closing the company’s books for the third quarter of fiscal year 2003, which ended February 28. An experienced executive who had served as CFO for several other technology firms, Okumoto was familiar with the task, which normally would be routine. But this time, he

The Data that has been collected, read, and analysis was to determine Miguel’s strengths and challenges (weaknesses). According to Miguel’s Data his strengths are Phonemic Awareness, Phonics, and Vocabulary. In the phonemic awareness: The student is scoring very well in phonemic awareness/oral language. He was able to get 10 out of 10 in sounding out words. He was also able to

Mark volunteered to help with the community arts festival; he was supporting the not-for-profit organization as he had in the past. However, he did not know his good intentions as a volunteer would cost him his job as an assistant manager. The retail store’s phone number was printed in the festival advertising in error and ticket requests overloaded the phone lines, causing loss of business and annoyed the store manager. As a result, Mark was seen as the cause of the problems and terminated.

Jennifer is a 2nd grader being referred for possible learning disabilities in reading. Jennifer has always attended Sand Hill Elementary and has not repeated a grade. She is eight years old. She has been screened for vision and hearing problems and was found to have normal vision and hearing. Her teachers have described her as cooperative and likable. She does not exhibit behavioral problems.

Case Name The Smithson’s Mortgage Case Study Teams This case is designed to be conducted by a team of students. The discussion, questioning, and resolution of differences is an important part of the learning experience. Another significant advantage is the sharing of the workload in preparing the final case study report. Knowledge Background This case draws heavily on the material presented in Chapters 2 and 3 of Principles of Engineering Economic Analysis, 4th Edition by White, Case, Pratt, and Agee, particularly Section 3.4 (Principal Amount and Interest Amount in Loan Payments). To a limited extent it draws on concepts from Chapter 4 (Measuring the Worth of Investments), Chapter 5 (Comparison

Krispy Kreme has experienced dramatic growth over the past 5 years based on their income statement. Every line on the income statement has grown rather impressively. Revenues have grown from $220M to $666M and net income has grown from $6M to $57M. Based on the income statement, Krispy Kreme is doing very well.

Downsizing has become a commonplace strategy for organizations to adopt in an effort to cut costs, eliminate redundancies, and streamline organizational systems. Over the last 15 years, many organizations have engaged in downsizing more than once. Most companies have learned from the mistakes of the past, but some companies are still trying to use the same tactics today that were used in the mid 1980s, that leave employees reeling.

Following that, the expected values for decision nodes 6 and 7 should also be calculated. The following results were obtained:

Last but not least, investors are easy to get the control of SDB due to its

Another step would be developing value stream financial statements focused on a one-page summary called a box score. Next would be changing the chart of accounts structure to focus on a few value stream groups, rather than functional departments. Next would be to stop collecting standard cost labor and overhead variance information and replaced it with visual live hourly and daily operator-generated reports acted on daily by the value stream teams. Last, would be separating collecting standard cost labor and overhead variance information and replaced it with visual live hourly and daily operator-generated reports acted on daily by the value stream teams. Some results of these implementations have led to the functional departments that remain to combine into a general support group in the general ledger. This has been resisted by some, but has greatly reduced the number of ledger accounts. Although fully burdened standard costs are no longer used, standard materials costs are based on a detailed bill of materials, and inventory is valued at the end of the month at average conversion cost per day multiplied by the number of days of inventory on hand. Many employees displayed some apprehension at first when responsibility shifted from department managers to value stream members, but they rapidly took ownership of their value stream measurements. The changes in inventory costing were a concern to

Steven, a staff accountant in the accounts payable section, is confident that he knows the “ins” and “outs” of the bureaucratic organization he works in. Kristin, a new manager of accounts payable, no non-sense type of manager, Kristin was experienced and determined to perform her new assignment with the same vigor that had brought her so much success throughout her career. Steven believes people seem to gain promotions and have the opportunity to work overtime based on who likes them rather than the quality of their work. As a result, Steven who is dissatisfied with what he senses are political machinations that have influenced managerial decision making within

Although Mary Ann did not want to waste time with this open communication process, she would have realized that Mike and Jeanine work better together when each subordinate individually feels useful and important. Mary Ann got the results out of Jeanine that she expected because she made her feel useful and important. If Mike was properly motivated and given

1. Jerry Kline and Grace Gallo are too eager in getting customers and reaching their quotas without thinking what would be its effect to the company. They focus more on money instead of having a good