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An entrepreneur is hoping to open Caribbean Internet Cafe in Kingston, Jamaica. He has gathered data on all the relevant costs: equipment, rent, labor, etc. He has also found a partner in the local telephone company, Jamaica Telecommunications Limited (JTL). JTL has provided equity and a long-term loan at favourable interest rates. He is now faced with the task of analyzing fixed, variable and start-up costs, contribution margin, and the concept of break-even to guide his decision.

The head of the Clinical Resource Management Committee at St. Catharines General Hospital which was responsible for monitoring and promoting optimal resource utilization by physicians and the other staff at the hospital. While the committee had made some gains, there was little effect on the hospital's operating costs and many physicians were uninterested or resistant to the concept of utilization. In addition, hospitals in the region were faced with restructuring proposals and budget cuts in the near future. The case highlights the changes taking place in the health care sector and the implications for managerial analysis and control. Issues covered include: cost analysis, design of a funding scheme to promote certain behavior, data collection and validity, incentives, and performance measurement.

Group Retirement Services (GRS) is a division of London Life Insurance Company in London, Ontario. The vice president of GRS implemented the balanced scorecard in his division in 1994. Since that time, the industry and London Life have experienced significant change. Although the scorecard was not yet complete (after three years), the real issue here is whether the scorecard has been useful to GRS and whether the scorecard could be improved to assist the department in the future.

An entrepreneur is hoping to open Caribbean Internet Cafe in Kingston, Jamaica. He has gathered data on all the relevant costs: equipment, rent, labor, etc. He has also found a partner in the local telephone company, Jamaica Telecommunications Limited (JTL). JTL has provided equity and a long-term loan at favourable interest rates. He is now faced with the task of analyzing fixed, variable and start-up costs, contribution margin, and the concept of break-even to guide his decision.

Group Retirement Services (GRS) is a division of London Life Insurance Co. of London, Ontario. The vice president of GRS implemented the balanced scorecard in his division in 1994. Since that time, the industry and London Life have experienced significant change. Although the scorecard was not yet complete (after three years), the real issues here are whether the scorecard has been useful to GRS and whether the scorecard could be improved to assist the department in the future.

Big City Courier is a small regional courier company operating in Toronto, Ontario. The business was started two years ago, and has grown rapidly since its inception. The company is making profits, but has a severe cash flow problem. This case may be used to illustrate the statement of cash flows, the impact of rapid growth on a company's cash position, and the financing gap between receivables and payables.