個案總覽

Mayor Stephen Goldsmith of Indianapolis introduces competition to provide city services and implementation of new bidding procedures and work practices in the Department of Transportation. Exhibits show how work methods changed and work control procedures control work and costs.

The president and controller of Western Chemical Corp. are discussing the best way to measure and report performance of foreign subsidiaries. One subsidiary is a joint venture with its own borrowing capacity; another is wholly owned; and a third is wholly owned and serves as a sales base for regional sales. Applying generally accepted accounting principles gives income measurements that seem to conflict with true success of the operations.

Spreadsheet Supplement for case 196079