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An introduction to inventory accounting practices, procedures, and methods. Financial analysis concerns about inventory are also covered.

The treasurer of a Toronto men's wear manufacturer attempts to negotiate bank financing for his company. The task is made more complex by the need to purchase material from Hong Kong and sales made to the United States and Italy.

The retail bank division of Chemical Bank faces declining margins and increased competition in its credit and deposit gathering and processing business. It wishes to implement a new strategy to become a preferred financial service provider to target customer groups. The division adapts the balanced scorecard to clarify and communicate the new strategy and to identify the key drivers for strategic success. The case describes the development of strategic objectives and measures for four perspectives: financial, customer, internal, and learning growth, and the process for implementing the new measurement and management system.

Spreadsheet Supplement for case 195210.

Describes six characteristics of cost systems: standard vs. actual costs; job-order vs. process costing; variable vs. full costs; disaggregate vs. aggregate cost accumulation; and specific vs. average rates for labor and overhead. A rewritten version of an earlier case.

Covers basic financial analysis techniques.

Spreadsheet Supplement for case 195177

A company meets financial analysis year-end earnings per share estimates, which have been progressively lowered during the year.

The case addresses some basic personal financial planning issues that a couple with children may encounter. Specifically addressed are the taxation of different components of employment income, the trade-off between paying down a mortgage and investing in an RRSP and the creation of a RESP to save for a child's education.

Documents the emergence of the functional group management system at Olympus's camera manufacturing facility. This system increases the pressure on the work force to decrease costs and improve output by treating the facility's 10 autonomous groups as profit centers, not cost centers. This case illustrates how Japanese firms use profit pressure to improve performance.

Illustrates the budget planning process at a Japanese firm. Also describes a highly traditional cost accounting system, and shows how variances are used for performance measurement.

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

A heavy equipment manufacturing firm is considering three different levels of investment in a professional services firm that performs consulting engineering work for industrial firms. To assess the impact of the different levels of investment, financial statements need to be prepared using generally accepted accounting principles (GAAP), for one year after the planned investment.

Explores Olympus Optical's strategic response to major losses in its camera business. Key to Olympus's recovery were its extensive product planning process, a quality improvement program, and an aggressive cost-reduction program. In particular, the case details Olympus's target costing system, which enabled the firm to design high-quality products at low cost.

Illustrates how Japanese firms use profit pressures to increase efficiency. In particular, explores how pseudo profit centers create pressure on workers to increase revenues and reduce costs, and the use of semiautonomous teams in a traditional Japanese workforce.

Documents how Higashimaru's plant manager converted a reluctant workforce into one that was open to change. Illustrates "human reengineering" and shows how the plant manager prepared workers for a factory modernization program.

Spreadsheet Supplement for case 195050

Describes Komatsu's profit planning and product costing systems. Komatsu can boast a high degree of employee dedication to achieving its profit plan. Also explores the logic behind the design of a new cost system at Komatsu that is less accurate at the product level but more accurate at the product-line level.

Describes Kyocera's unusual approach to profit centers. The firm's basic units of operation are profit centers called "amoebas," which are sales or manufacturing units with full responsibility for their planning, decision making, and administration. Amoebas are expected to find ways to improve production and lower costs, reflecting the belief of Kyocera's founder that profits are generated during the manufacturing process.