Budgeting and Performance Evaluation at the Berkshire Toy Company
2000 ◽
Vol 15
(2)
◽
pp. 283-309
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Keyword(s):
This case provides an opportunity to study budgets, budget variances, and performance evaluation at several levels. As a purely mechanical problem, the case asks for calculations of various price, efficiency, spending, and volume variances from a set of budgets and actual results. The case is also an interpretive exercise. After the variances have been computed, the next step is to develop plausible conjectures about their likely causes. Finally, it is a case about performance evaluation and responsibility accounting. The company has an incentive plan, based on the budget variances, that needs to be analyzed and critiqued.
2015 ◽
Vol 135
(6)
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pp. 221-229
Keyword(s):
2014 ◽
Vol 15
(3)
◽
pp. 125-137
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2018 ◽
Vol 30
(4)
◽
pp. 267-291
Keyword(s):
Keyword(s):