After the successful implementation of Lean manufacturing concepts at U.S. Navy Aircraft Intermediate Maintenance Depot (AIMD) Lemoore, particularly with regard to the maintenance processes for the F404 engine on the F/A-18 Hornet, these concepts have became the standard by which production...

This case series (labeled A through C, UVA-E-0274, UVA-E-0274, and UVA-E-0275) focuses on an employee in the asset-management division of the Birmingham-based HealthSouth who suspects possible fraud in the company's accounting practices. The employee's suspicions were correct (see the A case,...

"Media General and the Balanced Scorecard (A)" (UVA-C-2283) describes the impetus for and the process of implementing a balanced scorecard (BSC) in a large, publicly held, multimedia news organization. The B case (UVA-C-2284) presents a situation where a business-unit manager turns to his...

This case provides students the opportunity to practice variance analysis for an annual operating plan using flexible budgeting skills. First, a static budget is flexed to account for changes in product volume. Then, actual results are compared to the flexed budget and analyzed for product...

Lipton has about 50 branded product lines, each of which has a product-line income statement. For many years, the company had used trading profit as a key measure of performance; in recent years, however, other measures have been used, and now a radically different product-line Pamp;L has been...

The setting of this case is the Recession of 1980. G. Wilson amp; Co. is a job shop that gets business by submitting the low bid. Robert Monroe, the controller, has been doing a trial run of direct costing. The case provides financial information for six months under both direct costing and...

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...

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...