DO NOT EDIT CONTENT OF THIS CASE. IT MUST MATCH THE CAMBRIDGE BOOK VERSION (2009) EXACTLY. FORMATTING MAY BE UPDATED AS NECESSARY. Marlene Baer, the controller of Breeden Security USA, recognizes that grouping all manufacturing overhead costs together and allocating them to Breeden's two...

This case is designed for an introductory MBA management accounting course or an MBA course in management planning and control systems. It provides exposure to (1) the basic assumptions in the creation of an operating plan; (2) analyzing the difference in actual and planned financial results,...

Three exercises related to stockholders' equity are presented. Students are asked to record transactions, and then consider their effect on the financial statements. The exercises include the issuance of common and preferred stock, payment of dividends, repurchase and reissue of stock, stock...

This case can be used as a supplement to Berkshire Hathaway Inc. -- Intercorporate Investments (A) (UVA-C-2240). Students are presented with hypothetical data related to one of Berkshire Hathaway's investments and asked to compare the financial statement impacts of the investment if it is...

Monroe Clock Company, a producer of electrical timers, is trying to decide how to price a new device by considering variable versus fixed costs, the relevance of certain costs, and information regarding capacity utilization. The A case can be taught independently or in conjunction with the B...

Monroe Clock Company, a producer of electrical timers, is trying to decide how to price a new device by considering the method of overhead allocation and its impact on the cost of the household timer. The B case can be taught independently or in conjunction with the A case (UVA-C-2228), which...

John Johnson, the owner of the FinePrint Company, is presented with several opportunities to consider: (1) whether to accept a one-time special printing order (the A case, UVA-C-2193), (2) whether to outsource some of his printing to another printing company (the B case, UVA-C-2194), and (3)...

John Johnson, the owner of the FinePrint Company, is presented with several opportunities to consider: (1) whether to accept a one-time special printing order (the A case), (2) whether to outsource some of his printing to another printing company (the B case, UVA-C-2194), and (3) whether to both...

John Johnson, the owner of the FinePrint Company, is presented with several opportunities to consider: (1) whether to accept a one-time special printing order (the A case, UVA-C-2193), (2) whether to outsource some of his printing to another printing company (the B case), and (3) whether to both...

This case exposes students to (1) basic assumptions in the creation of an operating plan; (2) analyzing the difference between actual and planned financial results, including the development of flexible expense budgets, quantifying the profit impact of various business risks that impact profit,...