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Kim Fuller is planning to start a business. The case discusses the kinds of information she needs to run it successfully.

Discusses accrual accounting in nonprofit organizations. Focuses on the three basic financial statements, and includes three practice case studies of increasing complexity.

Ever since there has been budgeting, there have been budgetees who engage in various activities to help improve their chances of obtaining the resources they desire, and supervisors who engage in their own ploys to try to prevent an inappropriate or wasteful use of resources. These ploys fall into four categories: (1) ploys for new programs, (2) ploys for maintaining or expanding ongoing programs, (3) ploys to resist cuts, and (4) ploys used primarily by supervisors.

This case provides a vehicle for discussing the presentation of a nonprofit's financial statements. The presentation in the orchestra's annual report is unusual. It focuses on contribution to fixed costs from operating activities, highlighting the operating deficit and how this deficit was, or was not, made up from endowment revenue and annual fund raising. The case also includes an eight-year projection in the published financial statements, which is highly unusual.

This case raises issues about management control in (1) a matrix organization, (2) a project-oriented organization, (3) a professional organization, and (4) a research/development organization. The focus is on a specific project, but the experience with that project can be used to generalize about management control in all the circumstances listed above.

Raises the issue of whether to use profit centers for the schools in a university and, if so, what issues need to be resolved.

Describes two situations that require different approaches to pricing decisions. Illustrates an important point about pricing and also about the measurement of costs: different purposes require different pricing principles and therefore different cost constructions. Situation #1 requires an estimate of full costs. Situation #2 requires an estimate of differential costs in order to obtain the breakeven number of units, but the breakeven number is by no means the whole story; management had also to consider the going rate for the service and the possibility of generating income.

For some time now, accountants, economists, and executives have been engaged in debate: Given the inflationary economy we are in, do balance sheets, income statements, and other financial statements based on historical-cost accounting give a valid picture of a company's operations and financial position? If not, what form of replacement-cost, or price-level-adjusted, accounting should be used instead? The United States' continued high rate of inflation has convinced many people that statements based on historical-dollar conventions are no longer realistic indicators of financial position or operating results. Mr. Anthony is not one of those people, and in this article he makes the case for keeping the traditional historical-cost method.

Centers on pricing, contribution to overhead, cost system.

Spreadsheet Supplement for case 156004.

A printing company, founded in 2000 as a one-man-job printing firm, is experiencing rapid growth together with a move and modernization of its facilities. Presents a problem in depreciation.