個案總覽

Supplement to 910C01

The assistant site supervisor at Finemaster Projects Ltd. struggles with how to approach his boss for a raise. When hired, he had been told that regular annual reviews were held with employees and that good performance would be rewarded with corresponding pay increases. After one year with the company, the assistant site supervisor found that the owners rarely act on this policy, leaving it up to staff to approach management about raises, promotions and other performance-related issues. In his second year with the company, the assistant site supervisor experienced further disappointment with how his boss dealt with his compensation request and his faith in the company's pledge to reward employees for good performance was quickly fading. This supplement to Finemaster Projects Ltd. (A), product # 9B10C001, describes his meeting with his boss after two years.

The assistant site supervisor at Finemaster Projects Ltd. struggles with how to approach his boss for a raise. When hired, he had been told that regular annual reviews were held with employees and that good performance would be rewarded with corresponding pay increases. After one year with the company, the assistant site supervisor found that the owners rarely act on this policy, leaving it up to staff to approach management about raises, promotions and other performance-related issues. In his second year with the company, the assistant site supervisor experienced further disappointment with how his boss dealt with his compensation request and his faith in the company's pledge to reward employees for good performance was quickly fading. The (A) case covers the assistant site supervisor's first meeting with his employer when offered a position with company. The supplements, Finemaster Projects Ltd. (B) and (C) describe his meetings with his boss after 12 months and two years, respectively.

The account manager at the Canadian Commercial Bank (CCB) in Barron, Ontario, reviewed his latest loan request. The co-founder of Druthers Forming Limited (Druthers), a long-time CCB customer, was requesting a $350,000 loan to construct a new building to house Druthers' existing operations. Construction was already well underway. The account manager also noted that Druthers was currently operating without a line of credit and he wondered whether the business could generate enough cash to cover expenses, including the new loan payments. He had one week to decide whether to lend funds and provide supporting rationale for his decision. To aid in his decision, the account manager began by assessing financial performance using statements of cash flows and ratio analysis; financial statement projection; and consideration of working capital requirements, including performing a sensitivity analysis on the days of accounts receivable, inventory and/or accounts payable.

A carpenter is considering options for improving the manufacturing process of his custom wood-flooring concept. He started the business as a part-time venture and wanted to increase production efficiency to accommodate the growing interest for his pine flooring design. The carpenter was unsure whether he should invest in new equipment or hire part-time labor, but he knew that either way, he would have to change the current process to ensure that capacity would meet the upcoming year's forecasted demand.

A shareholder and silent partner in More Vino Ltd. reviews a request for TT$600,000 in additional funding to finance a renovation for the company. He had initially invested a major portion of the start-up capital. Since then, More Vino has grown in popularity and is now considered the most popular spot for food, drink and entertainment. The shareholder believes that More Vino is a good investment, but he is uncertain whether lending additional capital at this time is the best solution for the business.

The owner of Mountainarious Sporting Co. has requested a long-term loan to cover construction costs for major alterations to the store's layout. He has also requested an increase in the business's line of credit to fund additional inventory purchases for the increased store space. The loan manager has received the company's financial statements and must decide whether to grant the loan in a short time in order that the renovations may proceed.

A machine tools distributor is planning to build an extension on to its warehouse. The owner is concerned over how to source the $200,000 required to finance the expansion. This case is intended to introduce students to financial analysis. The concepts of ratio analysis, projected statements and debt repayment are central to the case. The case requires students to draft a set of projected statements to determine the amount of required financing, assess the financial health of the company and its ability to take on more debt.

The snack bar supervisor of The Waterview resort in Northern Ontario just had another argument with his boss. He was angry and hated the thought of finishing the remaining four weeks of his summer contract. It was obvious to the supervisor that his boss held a personal grudge against him that was growing in intensity. He wondered how to finally settle their differences. Students will analyze a set of complex issues.

The owners of Black Fly Beverage Company consider the viability of expanding their product-line after less than a year in operation. Since its start-up earlier the same year, sales of the company's original cranberry-blueberry vodka cooler had climbed steadily. Impressed with their early success, the owners wonder whether they should take advantage of their new brand's momentum and invest in the production of a second product.

The founder and owner of Eden Creations debut line of hand-crafted specialty beaded jewelry had been well received by the local bridal industry, and several retailers throughout the region had placed orders. She now has to develop a formalized marketing plan to ensure the continued success of her company before returning to her postgraduate studies.

The account manager at the Business Development Bank of Canada reviews a loan request from the owner and president of Miami Car Care Center Inc. Miami Car Care is a six-bay, self-serve, coin operated carwash. The owner, a previous client of the bank, has requested a $1 million long-term loan to finance the opening of a second location in the city.

The account manager at the Business Development Bank of Canada must determine whether he will approve a loan to Forest of Flowers, a long-time client of the bank. The company had requested a long-term loan to finance the opening of two additional retail locations and was relying on the bank to finance plans for its expansion.