S. David Young

Professor of Accounting and Control
A brief case highlighting the uses and limitations of cost-volume-profit analysis.

Published 07 Mar 2013

Reference 5995

Topic Economics & Finance

Region Other Regions

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The note addresses accounting for mergers and acquisitions by using the example of P and G's acquisition of Gillette. It explains the accounting journal entries that are recorded in an M and A transaction and the process of calculating goodwill and subsequent impairment.

Published 29 Nov 2007

Reference 5487

Topic Economics & Finance

Industry Accounting

Region Global

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This workbook focuses on three international companies in the automotive manufacturing industry. The industry write-up gives an overview of the industry; growth development, as well as cost cutting measures in response to the prevailing economic situation. Similarly, the company write-ups are a general overview of the history and business segments within each company.

Published 01 Oct 2006

Reference 5376

Topic Economics & Finance

Industry Automotive Mechanical or Industrial Engineering

Region Global

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This brief case deals with the issue of how companies arrive at financial return targets for their operating managers. Naert's CEO has determined that the company needs to generate a Return on Equity (ROE) of 16% if it's to be competitive in the capital markets. His CFO, Mr. Van Roost, is tasked with transmitting this goal to the company's operating managers.

Published 01 Aug 2005

Reference 4762

Topic Economics & Finance

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This mini-case focuses on the use of debt to finance Honeywell's acquisition of Measurex in 1997. The financing appeared surprising because the stock market was booming, and Honeywell's investment bankers were urging it to use equity. The case affords the opportunity to explore the debt-equity choice, without having to get bogged down in numbers.

Published 08 Jan 2005

Reference 4763

Topic Economics & Finance

Industry Investment Management

Region Other Regions

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This case describes how Pine Products, a formerly state-owned company in the chemicals industry, transformed itself into a high-performance organization following its privatization. It highlights the need for the company to redesign its performance measurement and reward systems in line with the Value-Based Management philosophy implemented by the holding company.

Published 01 Jan 2004

Reference 5190

Topic Economics & Finance

Industry Chemicals

Region Europe

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Groupe Schneider is a world leader in electrical distribution, industrial engineering equipment, and industrial control and automation. To promote a stronger value creating culture, Schneider implemented a performance measurement system based on Economic Value Added.

Published 01 Oct 1998

Reference 4721

Topic Economics & Finance

Industry Electrical/Electronic Manufacturing

Region Global

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This technical note addresses the key issues involved in designing executive compensation systems in accordance with value-based management principles. It focuses on the use of Economic Value Added as a means of aligning managerial and shareholder agendas. The potential advantages of this approach are examined in detailed, as are the potential drawbacks and limitations.

Published 01 Jan 1998

Reference 4778

Topic Economics & Finance

Industry Accounting

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Economic Value Added (EVA) measures the difference between the return on a company’s capital and the cost of that capital. A positive EVA indicates that value has been created for shareholders; a negative EVA signifies value destruction.

Published 01 Jan 1998

Reference 4667

Topic Economics & Finance

Industry Accounting

Region Global

View case
Value Based Management