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In February 2017, four co-founders were deciding whether or not to launch their new custom suit business, Hudson St. Clair. The company would manufacture made-to-measure suits in Detroit, Michigan, and sell them online, across the United States. The co-founders approached Hulin Partners, a private equity company to see if it would be interested in investing in the idea, but the company offered instead to buy the business. The four founders need to determine whether they would infuse their own equity and grow the business or sell the business plan and existing contracts to Hulin Partners. To decide what to do, the team first needed to understand the current business environment, evaluate the product and marketing strategy, and project the new venture's financial performance for the first three years of operations.

In November 2020, the owner of Tranquility by Jen Candle Company located in Canmore, Alberta, Canada, was reviewing her company’s financial performance for its third fiscal year. The company was a candle manufacturer located in Canmore, Alberta, Canada. The owner had gathered the company’s statement of financial position for fiscal year 2018–19, the list of cash receipts and disbursements for 2019–20, and various related miscellaneous information. Her task was to record all necessary accounting transactions for the current fiscal year, ending October 31, 2020.

In April 2020, the owner and founder of BeanCountr Inc. was reviewing her company’s financial performance for its third fiscal year. The company was a financial technology start-up located in London, Ontario, Canada. The owner had already reviewed the company’s operating decisions over the past fiscal year, which ended March 31, 2020. She was now eager to review the company’s financing and investing transactions.

In April 2020, the owner and founder of BeanCountr Inc. was reviewing her company's financial performance for its third fiscal year. The company was a financial technology start-up located in London, Ontario, Canada. The owner had already reviewed the company's operating decisions over the past fiscal year, which ended March 31, 2020. She was now eager to review the company's financing and investing transactions.

In November 2020, the owner of Tranquility by Jen Candle Company located in Canmore, Alberta, Canada, was reviewing her company's financial performance for its third fiscal year. The company was a candle manufacturer located in Canmore, Alberta, Canada. The owner had gathered the company's statement of financial position for fiscal year 2018-19, the list of cash receipts and disbursements for 2019-20, and various related miscellaneous information. Her task was to record all necessary accounting transactions for the current fiscal year, ending October 31, 2020.

In 2019, the pricing manager at the US manufacturing facility for Sparrow GmbH (Sparrow), a chemical manufacturer based in Germany, asked the project manager at Roland Berger, a global management consulting firm, to provide her opinion on the pricing for Sparrow's bid on a basic chemicals contract with Impendium Chemicals. The basic chemicals industry was a highly competitive and commoditized environment; as a result, pricing decisions with respect to formulating bids were very important. Although the company had traditionally relied on the estimates of salespersons for pricing, it needed to develop a more refined approach to its pricing strategy. The project manager had to decide which costing method was most appropriate for this contract and recommend a price for the bid.

In 2019, the pricing manager at the US manufacturing facility for Sparrow GmbH (Sparrow), a chemical manufacturer based in Germany, asked the project manager at Roland Berger, a global management consulting firm, to provide her opinion on the pricing for Sparrow’s bid on a basic chemicals contract with Impendium Chemicals. The basic chemicals industry was a highly competitive and commoditized environment; as a result, pricing decisions with respect to formulating bids were very important. Although the company had traditionally relied on the estimates of salespersons for pricing, it needed to develop a more refined approach to its pricing strategy. The project manager had to decide which costing method was most appropriate for this contract and recommend a price for the bid.