Volume 6 Issue 4
IMA Educational Case Journal
A SUBSIDIARY HAS BEEN ASKED TO RECOMMEND A PLAN FOR improving their profitability. They have proposed to outsource the production of its largest-selling product, thereby reducing its cost and allowing more competitive pricing. Students are asked to evaluate the proposal and make a recommendation to management on whether the proposal should be adopted.
Keywords: Make or buy analysis, strategy, problem identification.
SuperHeroes LLP: A Super Management Control Case
Norman T. Sheehan
THE SHORT, GRAPHIC CASE INVOLVES DESIGNING A MANAGEMENT CONTROL SYSTEM for a recently incorporated group of superheroes who sell their unique, creative crime-fighting services to a large, crime-ridden metropolis. While the superheroes have managed to reduce the metropolis’s crime rate, they also have caused significant collateral damage to its citizens and property in the process. Students are asked to devise a management control system that best controls the superheroes’ actions without jeopardizing their ability to effectively fight crime. The case was written to introduce students to the use and development of management control systems, but it also provides instructors with an opportunity to discuss why and how management controls vary across firms. Students rated the case as “effective,” as 91% (n=81) of students recommend that the case be adopted by instructors at other universities. Student feedback indicates that the innovative context, concise length, and graphic format of the case gains and retains their interest and thus enhances the students’ potential for learning about management control systems.
Keywords: Merchant’s management control framework, Simons’ Levers of Control framework, control system contingencies, knowledge-intensive firms, graphic teaching case.
GENERAL LAB IS A CASE STUDY THAT SHOWS THE CURRENT SITUATION OF A EUROPEAN COMPANY operating in the healthcare industry. In particular, General Lab has conducted clinical analysis and managed clinical laboratories in Spain since the early 1990s and has expanded its operations in Europe in the past decade. The case presents information from different corporate areas (strategy, quality, human resources, control, and internationalization) so that students obtain vast information from many different perspectives. The appendices at the end of the case provide financial information that’s compared to General Lab’s main competitor, Laboratorio Dr. F. Echevarne. The purpose of the case is for students to identify the factors that explain General Lab’s success.
Keywords: Business strategy, growth, mergers, healthcare industry.