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This is an introductory case with a simple narrative designed to teach students the basics of designing a simple financial spreadsheet. The follow-up B case may be used to teach the basic steps for creating pivot tables. The topic is based on a new student trying to budget for the academic year expenses.

Supplement to case KS1202. This is an introductory case with a simple narrative designed to teach students the basics of designing a simple financial spreadsheet. The follow-up B case may be used to teach the basic steps for creating pivot tables. The topic is based on a new student trying to budget for the academic year expenses.

Student spreadsheet for cases KS1202 and KS1203.

This case is part of a four part series that examines the merger of the Walter Reed Army Medical Center and the National Naval Military Center at Bethesda - the most expensive, controversial and largest hospital merger in US history. The series includes: A case + A teaching note (Leadership of VADM Mateczun); B case + B teaching note (Army/Navy cultural issues); Epilogue (short conclusion); Film - award winning short documentary. The A case focuses on the leadership of Vice Admiral Dr. John Mateczun, a three-star Navy admiral who led the merger. Mateczun achieved what many considered to be a minor miracle - integrating Walter Reed and Bethesda Naval in the face of fierce institutional resistance. But in his drive to see the plan through, Mateczun stretched the limit of military authority, expended his political capital and alienated friends and colleagues. The case allows discussion of leadership styles and the importance of persuasion, negotiation, communication issues, and personal character. There are two companion cases and a 17-minute film. The film shows a brief history of the hospitals, explains the BRAC (Base Closure Commission), and shows the intensity and urgency of the medical needs of patients being cared for at Walter Reed during the height of the Iraq and Afghanistan wars. The B Case focuses on the difficulties of merging organizations with significant cultural differences. It may be taught together with the (A) case or on its own with the video. The short Epilogue looks at the outcome in 2014, 3 years after the merger. Case number 2035.0

This case is part of a four part series that examines the merger of the Walter Reed Army Medical Center and the National Naval Military Center at Bethesda - the most expensive, controversial and largest hospital merger in US history. The series includes: A case + A teaching note (Leadership of VADM Mateczun); B case + B teaching note (Army/Navy cultural issues); Epilogue (short conclusion); Film - award winning short documentary. The A case focuses on the leadership of Vice Admiral Dr. John Mateczun, a three-star Navy admiral who led the merger. Mateczun achieved what many considered to be a minor miracle - integrating Walter Reed and Bethesda Naval in the face of fierce institutional resistance. But in his drive to see the plan through, Mateczun stretched the limit of military authority, expended his political capital and alienated friends and colleagues. The case allows discussion of leadership styles and the importance of persuasion, negotiation, communication issues, and personal character. There are two companion cases and a 17-minute film. The film shows a brief history of the hospitals, explains the BRAC (Base Closure Commission), and shows the intensity and urgency of the medical needs of patients being cared for at Walter Reed during the height of the Iraq and Afghanistan wars. The B Case focuses on the difficulties of merging organizations with significant cultural differences. It may be taught together with the (A) case or on its own with the video. The short Epilogue looks at the outcome in 2014, 3 years after the merger. Case number 2035.0

This case is part of a four part series that examines the merger of the Walter Reed Army Medical Center and the National Naval Military Center at Bethesda - the most expensive, controversial and largest hospital merger in US history. The series includes: A case + A teaching note (Leadership of VADM Mateczun); B case + B teaching note (Army/Navy cultural issues); Epilogue (short conclusion); Film - award winning short documentary. The A case focuses on the leadership of Vice Admiral Dr. John Mateczun, a three-star Navy admiral who led the merger. Mateczun achieved what many considered to be a minor miracle - integrating Walter Reed and Bethesda Naval in the face of fierce institutional resistance. But in his drive to see the plan through, Mateczun stretched the limit of military authority, expended his political capital and alienated friends and colleagues. The case allows discussion of leadership styles and the importance of persuasion, negotiation, communication issues, and personal character. There are two companion cases and a 17-minute film. The film shows a brief history of the hospitals, explains the BRAC (Base Closure Commission), and shows the intensity and urgency of the medical needs of patients being cared for at Walter Reed during the height of the Iraq and Afghanistan wars. The B Case focuses on the difficulties of merging organizations with significant cultural differences. It may be taught together with the (A) case or on its own with the video. The short Epilogue looks at the outcome in 2014, 3 years after the merger. Case number 2035.0

Juan Antonio Jimenez is the new Executive Director of the Toliza Museum of Art located in Spain. Jimenez is concerned that the museum lost money in 2008 and wants to understand what the financial results for the current year (2009) are likely to be. The museum has an extensive collection of contemporary and classical art which are shown as Regular Exhibits. The museum also hosts travelling Special Exhibits made up of items loaned by other galleries for a short period of time. The case asks students to use variance analysis to examine the causes of the 2008 losses based on the current cost allocation and to do a straightforward revenue projection based on a scenario where concessionary ticket prices are increased. The second half of the case uses activity based costing to reallocate costs and examine whether the Special Exhibits were profitable in 2008.

Variance analysis is widely used in budgeting and managerial accounting, and is a required skill to be taught in any introductory budget course. The Kalamazoo Zoo is a short, amusing case for use in teaching variance analysis. The case is best taught after students have already learned the basics of variance analysis, using a standard text. [Recommended material is "Variance Analysis and Flexible Budgeting," Harvard Business School Publishing, Note 9-101-039, c 2000, and the on-line HBS tutorial on variance analysis]. The Kalamazoo case may be used as a short homework assignment or an in-class group exercise. In the case, students must determine why the Zoo is losing money. Using variance analysis, students can examine the impact of the Zoo's successful animal breeding program (which has produced a higher number of animals) and the quantity of food the animals are consuming. From this simple premise, the case can be used to discuss the revenue and expenditure implications for the Zoo, and to discuss how further variance analysis is necessary to fully understand the drivers of financial performance. The case also allows for a discussion of simple budget options that would enhance revenues and/or decrease expenditures.

Spreadsheet Supplement for HKS718

Spreadsheet Supplement for HKS718

The case is set in a large teaching hospital. Students must analyze the actual and forecasted budgets provided for the previous year to identify the financial difficulties of the hospital. They can then solve costing and budgeting exercises. Finally, students may use the data they have generated in the case to prepare a budget for the following year. The case questions cover: revenue and expenditure variance analysis; activity-based costing (cost accounting); and simple capital budgeting problems that can be answered using net present value, IRR, and discount rate techniques. HKS Case Number 1823.0