A comprehensive case in cost accounting, covering concepts of process costing, by product costing, joint and unique costs, relevant costs for pricing, product line decisions, capital investment decisions, etc. and standard costing and variance analysis (excluding "mix" and other advanced variances). Students could also be asked to evaluate the total cost system for different managerial uses.
F&A0119
6 pages
17, October, 2022
English
The two broad areas covered by this case are: 1) elements of a budget manual, with illustrative forms and procedures; and 2) the necessity to have different types of control and reporting techniques for the various levels of managerial hierarchy, particularly in the case of a public sector setup.
F&A0118
64 pages
17, October, 2022
English
The case is intended for two class sessions. In the first session, the organizational problems of introducing change in the form of a new cost accounting system in an orthodox situation could be discussed. In the second session, the various "procedural systems" which should be introduced as a prerequisite for a subsequent control system could be tackled.
F&A0117
13 pages
17, October, 2022
English
Deals with the problems involved in formulating and implementing budgets for repairs and maintenance. The main issues are 1) alternative ways of classification of R&M costs say, into minor and major, routine and non routine, preventive and curative, etc. 2) the criteria for such classifications, and 3) the utility of such classifications for control.
F&A0116
6 pages
17, October, 2022
English
The case provides an excellent opportunity to analyse and evaluate banker- borrower relations. It also gives an opportunity to discuss the concept of security from the bank's point of view. The importance of breakeven and contribution analysis, and economic and financial viability of the project as crucial inputs in appraising loan requests, instead of the traditional emphasis on adequate stock of tangible security, can be assessed.
F&A0115
24 pages
17, October, 2022
English
The company is engaged in manufacturing a wide range of diversified activities like sugar, cement, vanaspati, chemicals, etc. The results of operations are published in the form of a consolidated balance sheet and profit and loss account. Questions are raised as to how useful these figures are to outside analysts, shareholders,Government regulatory agencies, etc, assessing the performance of the company.
F&A0113
16 pages
17, October, 2022
English
Case (B) is an exercise in the ratio analysis from the viewpoint of management, lenders and investors.
F&A0110(B)
7 pages
17, October, 2022
English
Case (A) provides an exercise in preparing a sources of funds statement and its interpretation.
F&A0110(A)
6 pages
17, October, 2022
English
Provides an opportunity to analyse the funds locked up in accounts receivables. It gives information on various ways in which the banks finance accounts receivables, and provides an opportunity to discuss accounting procedure for billing and submission of documents and responsibility for collecting payments. Marginal contribution approach for extending credit can also be applied.
F&A0109
11 pages
17, October, 2022
English
Provides an opportunity to compare the financial position and performance of one particular mill vis-a-vis other selected mills located in that area. It also points out the limitations of inter- firm study.
F&A0108
5 pages
17, October, 2022
English
