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Supplement to case TCG037. This is a follow-on to the Narcolarm (A) case. It begins with the balance sheet developed in the (A) case and adds some events for the first year of operations. The case helps to bring the accounting information together.

This case gives students the opportunity to examine the operating cycle. They see how a manager's decisions can affect both the cycle, and, perhaps most importantly, how to manage the amount of cash that an entity needs to operate.

Supplement to case TCG041. This case builds on the J. Prep (A) case but adds a couple of twists, including the need for students to identify and record three adjusting entries. They also must include the effect of accumulated depreciation in the accounts.

This is a relatively simple introductory case, designed to give students practice in constructing a balance sheet and to begin to think about the meaning of assets, liabilities and equity.

Supplement to case TCG046. This is a follow-on case to the Carson Realty Company (A) case. It adds some complications to the situation. It requires students to use T accounts and to prepare a full ste of financial statements, including a statement of cash flows.

Based on articles published in both Healthcare Financial Management and the International Journal for Health Planning and Management, this note discusses the challenges facing healthcare organizations in the 21st century, and the nature of the strategic choices they must make.

Discusses several contentious issues involved in the development of theory in the social sciences: (1) description versus prescription, (2) deduction versus induction, (3) quantitative versus qualitative, (4) reflection versus action orientation, (5) verifiability versus falsifiability, and (6) case method versus statistical.

Discusses the linkages among seven different activities that take place in organizations, and that must be coordinated if an organization is to be successful. The activities comprise strategy formulation, authority and influence, conflict management, culture management, customer management, motivation, and management control.

Kim Fuller is planning to start a business. The case discusses the kinds of information she needs to run it successfully.

Discusses the power of activity-based costing (ABC) and illustrates its use in several different settings, where full production costs change significantly with its use.

Discusses leadership from the perspective of seven activities that must be managed if an organization is to be successful. The activities include: (1) strategy formulation, (2) cultural maintenance, (3) customer management, (4) conflict management, (4) customer management, (5) motivation, (6) management control, and (7) authority and influence.

Discusses some basic concepts of financial statements, including the balance sheet and what it measures, the nature of some specific assets and liabilities, the income statement and what it measures, the creation of owners' equity, and the basis for changes in it. Also addresses several fundamental accounting concepts (entity, dual aspect, money measurement, cost, realization), and some basic accounting and finance matters, including the nature of an account, leverage, unmeasured value, and depreciation.

This case has a twofold focus: first, to project a budget for pharmaceuticals based on morbidity patterns, required drug regimens, and unit costs, and to focus on ways the budget might be cut if necessary; second, to prepare a modified version of a breakeven analysis for the community pharmacies.

Supplement case for TCG165.

Discusses the gap between reality and the NPM paradigm and the lessons that can be transferred from the private to the public sector. Address the difference between bureaucratic control and managerial control, and how to move toward managerial control. Focuses on the barriers to effective managerial control and how to overcome them, including the control culture, centralized decision making, the distinction between planning and control, absence of market forces, task complexity, and personnel policies. Includes a discussion of responsibility centers as a decentralizing mechanism, and how a well-prepared set of management control reports can assist managers.

Discusses some basic techniques for financial statement forecasting, including the operating and financing cycles. Discusses three important financial management concepts: debt structure, leverage, and the role of profit. Makes a distinction between financial risk and business risk. Examines some issues related to financing fixed assets, including issues related to financing growth. Discusses cost behavior and its relationship to forecasting financial statements, and the differential cost concept, Examines some techniques for undertaking alternative choice decisions concerning discontinuing a product line, and discusses several important principles associated with alternative choice decisions. Concludes with a discussion of the concept of contribution and the structure of a contribution income statement.

Focuses on the way managers can affect the items on an organization's financial statements. In particular, financial management is concerned with the choices that managers make about (a) the use of debt or equity to finance assets, (b) the structure of debt, (c) the magnitude of net income, and (d) the management of cash. Discusses both the operating cycle and the financing cycle as two cash-related cycles that must be carefully managed.

Discusses the various types of costs that can exist in manufacturing settings; how to compute cost of good manufactured and cost of goods sold; how to determine predetermined overhead rates; how to compute flexible overhead budgets; the managerial use of overhead variances; the distinction between absorption and variable costing; and the impact of JIT on the differences between absorption and variable costing.

Discusses several analytical techniques that incorporate the multi-year period over which a new asset will be used, and looks at three of these techniques (payback period, net present value, and internal rate of return). Examines the choice of a rate of return (or discount rate), the issue of risk, and how companies deal with risk in assessing investment proposals. Also discusses some non-quantitative considerations that can influence senior management's decision about a capital investment (or programming) proposal. Concludes with a description of ways that programming relates to several other organizational activities.

Supplement for TCG263