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Pricing Police: An Activity Based Costing Model of Police Services - Spreadsheet
Instructor spreadsheet to accompany product 8B16B014. -
Pricing Police: An Activity Based Costing Model of Police Services
On January 17, 2015, the Ontario Provincial Police (OPP) released service cost estimates to all municipalities under its new municipal billing model. The new billing model, according to the recommendations of the auditor general, was designed to provide a more consistent, transparent, and accurate reflection of municipal servicing costs. Several mayors were not entirely sold on the new model and had their own opinion on how each municipality should be billed. Municipal officials needed consistent year-to-year service costs to accurately forecast their annual budgets. The OPP had to demonstrate the merit of the new billing model to ensure its adoption by all municipalities. -
McPhee Distillers: Accounting Policy Choices in the Preparation of Financial Statements
In 2014, the master distiller from an established Scotch whisky producer founded McPhee Distillers on Vancouver Island, Canada, hoping to capitalize on the growing demand for whisky in the Asia-Pacific region in particular. Rather than competing with larger producers selling by the bottle, McPhee planned to sell whisky exclusively by the barrel, hoping to differentiate McPhee Distillers in the industry. As a first-time entrepreneur, the master distiller was surprised by the amount of overhead costs, but she was determined that there were no costs she could cut without compromising the quality of the whisky. Was her business model profitable, or had she made an error by focusing on barrel sales? Could she improve her operations?