個案資料

The finance director of a football association is considering adding a fourth team to the organization. Parents and players in the community want the football association to field a football team in the varsity division for players aged 17 and 18. The finance director needs to identify the amount of financing that would be required to operate a varsity team. She must project a cash budget for the upcoming operating period and also evaluate other scenarios that could help reduce the needed amount of financing.

This case serves as an introduction to students on cash budgeting. The inflows and outflows are designed to be straightforward so that students can complete the assignment in full. The case is also a useful tool for introducing spreadsheet design and use into a business classroom. Using spreadsheet software, students can complete the cash budget, as well as easily evaluate the different options presented in the case.<br><br>Students are asked to perform the following tasks: <ul><li>Prepare a projected cash budget.</li><li>Based on the projected cash budget, determine how much funding is required to field a new varsity team.</li><li>Revise the cash budget to reflect an increase in registration fees.</li><li>Revise the cash budget to reflect the decision that the new varsity team’s players must purchase their own equipment.</li><li>Determine the effect of combining these two options.</li><li>Make a recommendation regarding adding a varsity team and, if so, determine what actions that should be taken to finance the new varsity team.

• Cash Budgeting
• Financing
• Professional Firms
• Non-profit Organizations
• Expansion, Canada