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The general manager of a Lubricants Business Unit in Mobil's U.S. Marketing and Refining division launched a project to develop a Balanced Scorecard (BSC) for his unit. The purpose was to provide focus for all employees of the unit, enabling it to operate on an integrated basis. After the unit's scorecard had been developed, the general manager challenged the project team to extend the effort out to every employee in the business unit. The team started by constructing a cause-and-effect tree that linked high-level business unit objectives down to positions or tasks for every individual. The team then visited all locations, using the cause-and-effect tree to link the unit's strategy and scorecard to individuals' responsibilities. This case describes the construction of individual BSCs and their impact on employee behavior.

A summer intern is asked to perform a financial value analysis of a company's financial report for the period 1987-1994.

Note on accounting for retiree benefits.

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.

The purpose of this case is: To familiarize the students with the changing landscape of health care delivery, through chains of retail medical centers and those offering value-based care (VBC). To discuss fundamental managerial decisions about their viability through the Framework used In Innovation in Health Care: What type of innovation is this? How well aligned is each with the Six Factors of Structure, Financing, Consumers, Accountability, Public Policy, and Technology? With the answers to the two questions above, what are the critical elements of their business model? The case features pre-class polls that essentially ask the students to rate the startups on a scale ranging from bankruptcy to success in five years. This case specifically discusses how the recent changes in the organization of health care delivery affect the job choices of a newly graduated MBA. He can join a new chain of retail medical centers (RMCs), which has raised $62 million in venture capital from a firm intrigued by the idea and the team. The idea is to attract patients who cannot see their regular Primary Care Physician (PCP) because he or she is not available or they do not have one. The RMCs are located in convenient locations ( eg. next to a supermarket with a large parking lot ) in middle-class towns in Massachusetts. They are open 8-8, seven days a week, and staffed by a PCP, nurse, additional personnel, and equipped with labs and X-ray equipment. They offer attractive benefits to this staff. Although they cannot handle emergency care, they can stabilize the patients and send them to a hospital. Their prices are like those of other PCPs and far lower than an Emergency Room. The RMCs face competition from existing PCPs in that locale, urgent care centers, and nearby hospitals. He has another job offer from a chain that manages Physicians through a one-year agreement with a prominent AMC (academic medical center) to capitate payment to the MDs.

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

An entrepreneur's application for a loan to open a small restaurant is rejected. As a consequence, the restaurant's cash position is a concern. The case requires the student to calculate three cash budgets based on expected, optimistic and pessimistic sales projections.

Two partners who own a popular restaurant franchise must decide whether to open an outdoor patio. They must identify differential costs, categorize them as recurring flows (variable or fixed) or one-time flows (investments), perform sensitivity analysis, and calculate the projected return on investment to support their decision.

Spreadsheet supplement for case number 196138.

Capital markets may have overcapitalized the craft brewing industry during a flurry of new IPOs. In the context of this "hot" IPO market each individual company's valuation may seem reasonable. However, after careful analysis of each company's financial statement and upon consideration of analysts' forecasts of the industry's growth prospects, it is unclear whether the craft brewing industry is overcapitalized. This could be another "hot" then "crash" IPO industry, like biotech or the computer disk drive industry.

This case examines how accurately investors have incorporated information about the growth strategy of Bed Bath & Beyond (BBBY) into share price, especially given the changing competitive environment in the housewares industry and the recent Barron's article pointing to several negative indicators at BBBY. The red flags highlighted in the article include BBBY's request for extended payment terms with its suppliers, inventory buildups, insider sales of stock, and growing short interest in the company's stock. In the days following Barron's article, BBBY's share price falls by more than 10%.

Spreadsheet Supplement for case 196123

Stream International's Crawfordsville, Indiana facilities undertake the design and implementation of an activity-based costing project. After analyzing the costs assigned to 161 work activities, Crawfordsville managers present five proposals for change based on ABM results, then meet to decide which to implement.

Summarizes the accounting principles governing employee stock options, including the recently issued accounting standard SFAS 123, Accounting for Stock-Based Compensation. Presents the theoretical issues involved with valuation and measurement of employee stock-based compensation. Illustrates the accounting standard setting process in a unique and volatile situation.

A series of examples are used to illustrate Comdisco's leasing transactions.

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.

America Online's (AOL) stock price has soared nearly 2,000% since its IPO. However, there is considerable disagreement among analysts regarding the future prospects of AOL. Although many analysts are bullish on the stock, short sellers have sold around 7 million shares.

Spreadsheet Supplement for case 196130.

The pharmaceutical division of a diversified company has been asked to develop a Balanced Scorecard. Research and development projects take about ten years to bring a new product to the marketplace and the division depends on good relations and active feedback from its customers for continued success. But currently, the division is evaluated by meeting monthly financial objectives. This case describes an early and less-than-successful attempt to develop a Balanced Scorecard encompassing financial, customer, internal process, and innovation perspectives.