IMA Case Studies: Volume 14 (1998) Cases From Management Accounting Practice, IMA, Montvale, NJ

Go to text of Volume 14

Vol.	Case Title (Authors)	Pages	Case Brief Description
14-1	The Aristocrat Furniture Company Case: Performance Measurement and Business Valuation	1-14	Examines investment and divestiture decisions (with associated performance measures) in a family-owned business. This leads to an examination of business valuation.
14-2	Ciba Specialty Chemicals: Unlocking Significant Shareholder Value	15-32	Examines Economic Value Added (EVA) analysis to determine the drivers of shareholder value, and how shareholder value can be translated into concrete actions. The setting is an international chemical company.
14-3	Letsgo Travel Trailers: A Case for Incorporating the New Model of the Organization into the teaching of Budgeting	33-38	Budgetary interactions among various functional areas of the company are presented in addition to basic budgetary calculations. Performance measures are then linked to budget.
14-4	Using EVA at Outsource, Inc.	39-44	Exposes students to Economic Value Added (EVA) and Market Value Added (MVA) concepts used in evaluating performance and creating managerial incentives.
14-5	RVF Systems, Inc. (A) RVF Systems, Inc. (B)	45-64 65-72	Design a performance scorecard for the customer services department of French computer hardware company. Highlights changes in the performance scorecard driven by changes in corporate strategy.
14-6	Evaluating Product Line Performance: The Case of Wellesley Paint	73-78	Focuses on the interrelationship between the profitability of two product lines. Introduces the conceptual benefits of using a 'Balanced Scorecard' approach rather than relying on traditional financial profitability measures.