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Two partners who own a popular restaurant franchise must decide whether to open an outdoor patio. They must identify differential costs, categorize them as recurring flows (variable or fixed) or one-time flows (investments), perform sensitivity analysis, and calculate the projected return on investment to support their decision.

The chief financial officer of Sunshine Juice Company needs to finalize the company's marketing strategy for the upcoming year. Initial results for the launch of the company's product, a four-litre bag-in-a-box orange juice product, had been favourable. The case touches on all aspects of developing a marketing strategy, with emphasis on price setting and distribution.

The human resources/operations manager must design an action plan to implement the mission statement he has developed: the store will offer the best in customer satisfaction. The challenge lies in translating this goal into specific actions for the three groups of employees involved in sales: sales supervisors, department heads, and sales associates. Each of these groups will play a different role in attaining the goal and, therefore, each group will require training and motivation.

The loans manager at the Dorchester, Ontario, branch of the Canadian Commercial bank, needs to determine whether to extend a personal loan of $60,000 to the client. The loan is going to be used as a down payment to buy out Plumb Parts Supply (PPS) Ltd. from the client's father. Since profit from the company would constitute the client's only source of income, the loan officer must examine PPS Ltd.

A glossary of some commonly used Industrial Relations terminology to be used in conjunction with introductory Industrial Relations cases.

The owner/operator of Fleetway Bowling Centre in London, Ontario, is faced with making a decision on whether to introduce a new computerized software program that could combine bowling with the game of bingo. If he decides to go ahead with Bingo-Bowling, he needs to develop a complete marketing plan to introduce this game to the public. In particular, he must decide whom to target (league/recreational bowlers), what media to choose and whether this opportunity would be financially attractive for Fleetway. Lastly, he wondered how to market the game to a group with weak representation at Fleetway: The University of Western Ontario student market.

Melissa Simpson, a loan officer at the St. Thomas Alliance Trust Company, has to decide about a $100,000 loan request for a new restaurant, The Ugly Dog Pizza Company. The operators, Pete Bates and John Symonds, have some experience in food management, but neither of them has ever started and operated a restaurant. Other factors contributing to her difficult decision include minimal collateral coverage, a recent approval from the federal government for a business loan and a fiercely competitive restaurant marketplace.

The owner of Garlic's restaurant in London, Ontario, must make some quick decisions to ensure her first month's high sales figures would translate into long-term success. She needs to improve the current dinner reservation system to ensure customer satisfaction. Other options to meet or suppress demand include expansion or price increases. Operationally, the food being served is not as hot as customers expect and two alternatives to solving this problem - hiring a bus person or buying a plate warmer - are examined. Cost benefit analysis along with their impact on the financial statements need to be elaborated.

A newly appointed maintenance supervisor for the day shift at a pharmaceutical company must make a decision regarding whether to discipline an employee for inappropriate behaviour on the job. The situation became more complicated as the employee, who was a steward for the local union, had a history of filing grievances within the plant and was himself in line for the maintenance supervisory position. (Two sequels to this case are available, titled Carl Jones (B) and Carl Jones (C).)

A newly appointed maintenance supervisor for the day shift at a pharmaceutical company must make a decision regarding whether to discipline an employee for inappropriate behaviour on the job. The situation became more complicated as the employee, who was a steward for the local union, had a history of filing grievances within the plant and was himself in line for the maintenance supervisory position. This is a sequel to Carl Jones (A) and describes an incident with Jones which leads to a grievance. (A sequel to this case Carl Jones (C), describes further events.)

A newly appointed maintenance supervisor for the day shift at a pharmaceutical company must make a decision regarding whether to discipline an employee for inappropriate behaviour on the job. The situation became more complicated as the employee, who was a steward for the local union, had a history of filing grievances within the plant and was himself in line for the maintenance supervisory position. A temporary truce between Jones and the employee is followed by defiant behaviour. This is a continuation of Carl Jones (A) and Carl Jones (B).

A glossary of some commonly used Industrial Relations terminology to be used in conjunction with introductory Industrial Relations cases.

The manager of a medical laboratory must determine the best way to handle necessary layoffs. She has designed a new supervisory structure that will better facilitate the company's objectives toward empowerment and will provide profitable operations despite funding cutbacks. In order to implement the revised structure, she must eliminate five supervisory positions, necessitating the layoffs of five long-term employees. The remaining supervisors' responsibilities will greatly increase. She must determine the logistics for communicating these decisions to the supervisors and their staff without hindering morale and productivity. (A related case, Medictest Laboratories (B), case 9A94J031, outlines how Jean proceeded.)

The manager of a medical laboratory must determine the best way to communicate a cutback decision. She has designed a new supervisory structure that will better facilitate the company's objectives toward empowerment and will provide profitable operations despite funding cutbacks. This is a detailed description of Jean Kelly's action plan proceeding from Medictest Laboratories (A), case 9A94J030.

A young recent graduate has just been hired as a consultant by the tired owner of a small syndicate. His task is to solve the many problems existing within the various businesses, including restaurants, real estate, and a retirement home. The financial situation is severe and there are several personnel conflicts. He must resolve these problems while effectively managing the owner.

Fil Metaillique de Briteque Limitee (FMBL), a small Montreal company, had to decide whether or not to offer a discounted price on their most widely-sold product in order to recapture a large ex-customer. After doing a qualitative size-up of the firm and the industry, students are expected to compare the new lower price to FMBL's costs to determine if accepting the offer is in the best interest of the company. A consideration of pricing policy, strategy and profitability are central to the decision.

Management accounting techniques, such as cost-price relationships and the evaluation of sub-units, are discussed in this introductory note. Readers are exposed to various costing methods (direct costing, absorption costing and full costing) and their appropriate uses. As well, some of the problems of cost allocations are discussed.

Management accounting techniques, such as cost-price relationships and the evaluation of sub-units, are discussed in this introductory note. Readers are exposed to various costing methods (direct costing, absorption costing and full costing) and their appropriate uses. As well, some of the problems of cost allocations are discussed.

This note introduces students to some of the options that managers consider when financing is needed. Internal financing options such as improving operating cashflow, adjusting working capital and disposing fixed assets are examined. The advantages and disadvantages of external financing options (i.e., debt or equity) are also briefly covered.

The owner of a charter airline wishes to determine why the business experienced yet another unprofitable year of operations. He decides to produce an income statement reflecting the profits generated or losses incurred by each plane so that a decision could be made about the fleet mix for subsequent years.