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An investor must prepare pro forma financial statements as a basis for a third-party investment in his new company. The investor must make a number of accounting policy decisions.

Two brothers start a boatyard. The case covers the start-up and initial operating period.

Many companies have used activity-based costing in onetime profitability studies. But when companies integrate ABC into critical management systems and use it to make day-to-day decisions--when they use it as activity-based management--it becomes a powerful tool for continuously rethinking and improving a business. Most managers do not realize that implementing activity-based management is a major organizational-change effort that involves a tremendous amount of work. The biggest obstacle is resistance from employees. The authors focus on two companies--Chrysler Corp. and Safety-Kleen Corp.--whose success in implementing activity-based management can serve as a model for other companies. The benefits they have reaped have been 10 to 20 times their investments in their programs.

Dennis R. Beresford, Chairman of the FASB, reflects on the AT&T and NCR merger and AT&T's desire to qualify the transaction for pooling of interest treatment, an accounting method allowing companies to record assets acquired in business combinations at historical cost rather than at fair value required by purchase accounting.

Discusses accounting for long-lived fixed assets, depreciation, and asset impairments.

Discusses accounting for intercorporate equity investments and the preparation of consolidated financial statements.

A company making data communication devices has adopted a Total Quality philosophy for working with suppliers, employees, and customers. The finance group finds its existing cost system has become obsolete because of a shift from manual to automatic production technologies. As part of its improvement activities, the group develops an activity-based costing system to replace the obsolete standard costing system. The new system is being used to value inventory for financial reporting, provide monthly feedback on operational efficiencies, and inform product managers about the cost and profitability of their products. It is also being used for target costing, influencing decisions made by product design and development engineers so that future generations of products can be produced at lower cost. The case enables discussion about how well a single system functions for these diverse roles, and to compare this company's target costing approach with those used by Japanese companies, such as Nissan, Komatsu, and Olympus.

This case presents financial statements and selected ratios for seven unidentified nonprofit organizations and asks that each set of financial information be matched with one of the following nonprofit entities: a public television station, a suburban hospital, a metropolitan art museum, a health insurer, a municipal government, a social service organization, and a private college.

Pillsbury is transforming itself from an integrated producer of flour and bakery products to a value-added supplier of premium branded products. After initial successes applying activity-based costing to manufacturing operations, two senior executives decide to collaborate to propose a major reengineering project across the company's entire value chain. The case describes the project's definition and scope to yield projected annual cost savings and margin improvement between $100 and $300 million.

Mounting financial losses and increasing public scrutiny present many challenges to the board of directors of a large nonprofit health insurer. This case series presents chronologically the increasing problems of the company.

Supplements the (A) case.

Supplements the (A) case.

Supplements the (A) case.

Supplements the (A) case.

Supplements the (A) case.

Supplements the (A) case.

Supplements the (A) case. Contains a denouement.

Discusses accounting for contingency losses and gains.

A British bank with strong roots in the cooperative movement encounters declining profitability in an increasingly competitive and deregulated financial services industry. It attempts to grow by broadening its customer base and increasing the range of products and services offered. It turns to activity-based costing as part of its reengineering effort to learn more about the process and product costs and customer profitability, and contemplates what actions to take based on this new information.

Deals with the basic accounting conventions (or concepts). The five operative statements of financial concepts issued by the FASB are also discussed.