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Case
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Reference no. 9-175-070
Subject category: Finance, Accounting and Control
Authors: John K. Shank (Dartmouth College); John K Shank (Harvard Business School); W Rauwerdink (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1974
Version: 18 January 1988
Length: 14 pages
Data source: Field research
Topics: Variance analysis; Entrepreneurial management; Management accounting; Systems theory; Cost accounting
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Abstract

Midwest Ice Cream (a disguised name) serves as an example to examine a planning and control system. Useful management information, which otherwise would not be apparent, is derived by preparing a basic profit variance analysis. This illustrates how the company is doing many things 'wrong', which are covered up by a growth in the overall ice cream market.
Industry:
Food industry
Size:
Small, USD9.6 million sales
Other setting(s):
1973-1974
Case
-
Reference no. 9-102-S19
Spanish language
Subject category: Finance, Accounting and Control
Authors: John K. Shank (Dartmouth College); W Rauwerdink (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1974
Version: 18 January 1988
Length: 14 pages
Data source: Field research
Topics: Management accounting; Cost accounting; Profitability analysis; Planning systems; Control systems; Variance analysis; Budgeting; Small business administration
View full details

About

Abstract

Midwest Ice Cream (a disguised name) serves as an example to examine a planning and control system. Useful management information, which otherwise would not be apparent, is derived by preparing a basic profit variance analysis. This illustrates how the company is doing many things 'wrong', which are covered up by a growth in the overall ice cream market.

Settings

Industry:
Food industry
Size:
Small, USD9.6 million sales
Other setting(s):
1973-1974

Related

Case
-
Reference no. 9-102-S19
Spanish language
Subject category: Finance, Accounting and Control
Authors: John K. Shank (Dartmouth College); W Rauwerdink (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1974
Version: 18 January 1988
Length: 14 pages
Data source: Field research
Topics: Management accounting; Cost accounting; Profitability analysis; Planning systems; Control systems; Variance analysis; Budgeting; Small business administration
View full details