個案總覽

As Levi-Strauss implemented its custom-fitted jeans offering, the traditional value chain for clothing manufacturing and retailing was transformed. This case allows students to explore the subtleties of this transformation and the management implications.

Supplements the (A) case.

Midwest Ice Cream (a disguised name) serves as an example to examine a planning and control system. Useful management information, which otherwise would not be apparent, is derived by preparing a basic profit variance analysis. This illustrates how the company is doing many things "wrong," which are covered up by a growth in the overall ice cream market.

Long-range planning often involves conflicts between creativity and practicality. It is important to maintain an equilibrium when making trade-offs between plans and budgets. Three questions influence this balance: how to link planning data and financial statements; how to integrate people responsible for planning and people responsible for budget; and how to determine the proper sequence of annual planning and budgeting cycles.