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Focuses on the dilemma of a young professor at a graduate school of business. He must decide what final grade to give a student who has worked extremely hard, but he is constrained by the school's "forced curve" grading policy. Designed to explore the multiple purposes of performance measurement (motivation, evaluation, early warning) and the assumptions that underlie performance management systems.

Supplements the (A) case.

Citibank has introduced a new, comprehensive performance-scorecard system. A regional president struggles with a tough decision: how to evaluate an outstanding branch manager who has scored poorly on an important customer satisfaction measure. This case provides a scoring sheet to be completed by the reader and an explanation of the ramifications of the decision for the business's strategy.

Spreadsheet supplement for case 198048.

Ramsey Walker, a second-year MBA student, must decide how to control a family business as an absentee owner. After providing background details on the publishing industry, the case requires the reader to: 1) make a product segmentation decision; 2) prepare a profit plan; 3) calculate free cash flow effects; 4) determine key accounting performance measures; and 5) assess new control systems and their implementation.

Spreadsheet Supplement for case 197084

The owner of an ice cream company must evaluate the performance of three regional businesses. To do the analysis, students must flex the budget by seasonal temperature; calculate revenue, volume, price, and efficiency variances; analyze the effects of transfer prices; and calculate return-on-investment. In addition, the owner considers how to set strategic boundaries and how to compensate his managers.

Managers introduce a new performance evaluation system based on sales growth and return-on-investment (ROI). A branch manager wonders whether his new warehouse should be leased to mitigate the impact on ROI. Formulas and performance calculations are provided. A rewritten version of an earlier case.

Spreadsheet Supplement for case 197082

Spreadsheet Supplement for case 197082

On April 17, 1994, Kidder, Peabody & Co. announced a $350 million charge against earnings resulting from the discovery of false trading profits. That same day, the termination of Joseph Jett's employment with the company was made public. By illustrating the mechanics of bond accounting, this case describes the trading strategy that led to the creation of false profits. Failures of internal control are also discussed. The case ends by asking who was to blame.

Spreadsheet Supplement for case 197038.

During the 20-year evolution of a family-owned, entrepreneurial sailboat company, two founders leverage their design and marketing skills to build one of the most recognized brands in the recreational boating industry. The founder then considers management succession and the need to improve financial planning and control systems to capitalize on brand value.

Describes management's attempts to design and install a sophisticated planning and control system in an international company as it changes its strategy. Issues of strategy implementation, accountability, and performance measurement are at the core of the analysis, as managers confront difficulty and resistance in using the system for "strategic, operational, and financial" control.

Spreadsheet Supplement for case 197014

Explains the concepts and procedures behind the statement of cash flows. Presents an overview of the reporting objectives of this report, and describes in detail the preparation of the cash flow statement using both the indirect method and the direct method. A complete numerical example is presented. Financial analysis techniques using the cash flow statement are also described. A rewritten version of an earlier note.

Spreadsheet Supplement for case 196108

A problem facing managers in the 1990s is how to exercise adequate control in organizations that demand flexibility, innovation, and creativity. How do senior managers protect their companies from control failures when employees are encouraged to redefine how they do their jobs? Today's managers must permit employees to initiate process improvements and new ways of responding to customers' needs--but in a controlled way. Fortunately, the tools to reconcile the conflict between creativity and control are at hand: Belief systems communicate core values and inspire all participants to commit to the organization's purpose. Boundary systems establish rules and identify pitfalls. Diagnostic control systems allow managers to ensure that employees are meeting goals efficiently and effectively. And interactive control systems enable top-level managers to focus on strategic uncertainties.

Students are asked to use actual and pro forma financial statements to prepare a statement of cash flows under both the direct and indirect method.

Spreadsheet Supplement for case 195130