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Christmas Inc. (A)
Gallani, Susanna; Sabin, Gregory; Adams, Lexor; Haberling, NicholasCase HBS-120009-EAccounting and ControlStarting at €8.20
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Cost Variance Analysis
Kaplan, Robert S.; Gallani, SusannaCase HBS-117006-EAccounting and ControlThe Cost Variance Analysis note was written to provide students with fundamental concepts and methods for the analysis of cost variances. This note focuses on the decomposition of cost variances into price, quantity and mix variance components, an approach that allows students to identify the root causes of differences between expected and actual costs.Starting at €8.20
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Springfield Hospital
Gallani, Susanna; Kaplan, Robert S.Case HBS-117025-EAccounting and ControlOne of the key roles of costing systems is to support the evaluation of performance and facilitate appropriate resource allocations. Through participation in a comparative cost study, management at Springfield Hospital, known for its heavy focus on operational excellence, become aware of opportunities for further improvement. Analysis of the differences in costs, uses, and allocations of resources will inform management in the decision and implem...Starting at €8.20
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Bark Gift Shop Ltd.
Gallani, Susanna; Bouwens, Jan; Kroos, PeterCase HBS-120008-EThis case describes a setting in which the CFO of Bark Gift Shop Ltd., a gift items retailer, discovers an undesired pattern in the performance data suggesting that her shop managers that perform well during the first part of the year, purposely reduce their effort in the later part of the year. This pattern drives the CFO to reflect on the process by which she sets annual targets for shop managers and how those targets relate to various aspects ...Starting at €8.20