個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Horseshoe Resort
內容大綱
The general manager of Horseshoe Resort is finalizing the proposal for a new adventure park with his management team. Horseshoe is a recently purchased all-season resort, and new ownership wants to increase Horseshoe’s attractions to entice visitors to the resort in the summer months. The general manager wants to determine how best to use the land and investment money to cater to Horseshoe’s target market and add to its portfolio of activities.
學習目標
This case is best suited for second-year or higher-level managerial accounting courses at the undergraduate level. It covers several concepts taught in an introductory managerial accounting course. Since it is comprehensive in nature, this case should be taught after the concepts and tools have been covered in previous classes; alternatively, it could be used as a testing vehicle. Analysis of the case requires students to complete the following: an external (industry and competitive) analysis; an internal (corporate size-up, statement of cash flows and interpretation, ratio interpretation) analysis; a qualitative assessment of the new adventure park under each proposal; a differential analysis for both adventure park proposals; a projected statement of earnings; and a promotional plan with a limited budget.