個案資料
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Axonify: Budgeting for Rapid Growth
內容大綱
In late 2016, Axonify, a Canadian technology company that managed a corporate online learning platform, was struggling to meet aggressive revenue growth targets while also controlling the costs of acquiring new customers. Axonify's chief financial officer had not imposed a top-down approach to developing budgets, nor had he attempted to closely monitor and control actual results against the budgeted costs. The members of the senior management team had been exercising considerable autonomy to develop their own functional area budgets and had been asked to explain only significant variances. The budgeting system had served Axonify well in its start-up phase. Would this “loose” budget system continue to work as the company grew, or should the chief financial officer have considered another budget process?
學習目標
This case is appropriate for an upper-level undergraduate course in management control systems or a graduate course in introductory management control systems. After completion of this case, students will be able to<ul><li>calculate the budgeted cost of the marketing activities needed to achieve the targeted growth in new customers;</li><li>calculate the budgeted total average cost of acquiring new customers;</li><li>understand the revenue-generation process for a software-as-a-service company;</li><li>appreciate the importance of metrics such as the cost of acquiring new customers; and</li><li>evaluate whether the “loose” budgetary control system of a company's start-up phase should be revised as the company continues to grow.</li></ul>