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A Note on Budgeting and Strategic Profitability Analysis
Lynch, Luann J.Technical Note DARDEN-C-2405-EAccounting and ControlA budget is a tool that allows an organization to put its strategy into financial terms. It can be described as the financial plan for the organization. The organization as a whole will prepare a profit plan, and it will also be concerned with investment in assets needed to achieve that plan and with cash flow being sufficient to support that plan. So it will typically have a profit plan, a capital budget, and a cash budget, which together will e...Starting at €8.20
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PerkinElmer Acquires EUROIMMUN
Lynch, Luann J.; Sless, LaurenCase DARDEN-C-2441-EAccounting and ControlOn June 16, 2017, PerkinElmer, Inc., announced that it would acquire EUROIMMUN Medizinische Labordiagnostika AG (EUROIMMUN), thus making EUROIMMUN an official subsidiary of PerkinElmer. Students are expected to consider strategic motivations behind the acquisition, from the perspectives of both parties, as well as the risks associated with such an acquisition. In addition, they should be able to prepare a pro forma post-acquisition consolidated b...Starting at €8.20
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JW Sports Supplies (B)
Lynch, Luann J.Case DARDEN-C-2403-EAccounting and ControlIn this case, James Jones and William West's company, JW Sports Supplies, has begun to offer a second product line-a customized gym bag. The owners consider the topic of overhead allocation in determining the cost of its basic gym bag and the new customized gym bag. The company currently uses a traditional overhead allocation system, with one cost pool being allocated based on units. Noticing that the custom gym bags tend to be ordered in small b...Starting at €5.74
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Boulevard Sandwiches, Inc. (A)
Brownlee, E. Richard II; Lynch, Luann J.Case DARDEN-C-2433Accounting and ControlCarla Thomas, the owner of Boulevard Sandwiches, is preparing to meet with Alan Philips, the new manager of Boulevard Sandwiches, Inc., Unit No. 2, in mid-December 2017. The primary purpose of this meeting is to finalize the 2018 operating plan for the location, as well as to conduct sensitivity analysis related to the assumptions included in the budget. Thomas has decided that, due to the growth of her business, she can no longer continue to man...Starting at €8.20
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A Note on Responsibility Centers
Lynch, Luann J.Technical Note DARDEN-C-2400-EAccounting and ControlOrganizational design is one of the basic building blocks of control, because it reflects the division of resources and the assignment of responsibility throughout the firm. In particular, each organizational unit headed by a manager can be considered a responsibility center.Starting at €8.20
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Boulevard Sandwiches, Inc. (A)
Brownlee, E. Richard II; Lynch, Luann J.Case DARDEN-C-2433-EAccounting and ControlCarla Thomas, the owner of Boulevard Sandwiches, is preparing to meet with Alan Philips, the new manager of Boulevard Sandwiches, Inc., Unit No. 2, in mid-December 2017. The primary purpose of this meeting is to finalize the 2018 operating plan for the location, as well as to conduct sensitivity analysis related to the assumptions included in the budget. Thomas has decided that, due to the growth of her business, she can no longer continue to man...Starting at €8.20
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Breeden Security, Inc. (A)
Allen, Brandt R.; Rotch, William; Lynch, Luann J.Case DARDEN-C-2307-EAccounting and ControlBreeden Electronics USA is a start-up division of a German company. It plans to produce two products, both electronic signaling devices. Herman Klein, the division president, has asked his controller, Marlene Baer, to compute several break-even sales figures as they assess the sales level that is necessary to meet the profit target established by the parent company. Baer must conduct several break-even analyses and consider the impact on profit i...Starting at €8.20
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Berkshire Hathaway Inc.- Intercorporate Investments (B)
Lynch, Luann J.; Burke, JoshCase DARDEN-C-2276-EAccounting and ControlThis case can be used as a supplement to "Berkshire Hathaway Inc.-Intercorporate Investments (A)" (UVA-C-2240). Students are presented with hypothetical data related to one of Berkshire Hathaway's investments and asked to compare the financial statement impacts of the investment if it is classified as an available-for-sale security with the impacts if classified as a trading security.Starting at €5.74
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An Exercise in Accounting for Marketable Securities
Lynch, Luann J.Case DARDEN-C-2277-EAccounting and ControlThis exercise illustrates the accounting for passive equity investments in other companies (marketable equity securities). It focuses specifically on equity securities classified as either trading securities or AFS securities. It is intended for use in an introductory financial accounting course to introduce the accounting for marketable equity securities. It may be used as a stand-alone exercise or followed by the Berkshire Hathaway Inc.-Interc...Starting at €8.20
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The Garden Spot: Year Two
Lynch, Luann J.Case DARDEN-C-2379-EAccounting and ControlThe owner and manager of a small garden shop needs to prepare the financial statements for the shop’s second year of operation. These financial statements will assess the financial performance of her company during the year, as well as take stock of its financial position at the end of the year and will be important to loan officers at her bank where the company had obtained two loans, and to an equity investor in the company. Students will prepa...Starting at €8.20