Ivey Business School (Canada)
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Project Sparrow: Applying Costing Methods
Ian Dunn; Kaitlyn OhCase IVEY-9B21B003-EAccounting and ControlIn 2019, the pricing manager at the US manufacturing facility for Sparrow GmbH (Sparrow), a chemical manufacturer based in Germany, asked the project manager at Roland Berger, a global management consulting firm, to provide her opinion on the pricing for Sparrow’s bid on a basic chemicals contract with Impendium Chemicals. The basic chemicals industry was a highly competitive and commoditized environment; as a result, pricing decisions with respe...Starting at €8.20
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KT&G of South Korea: Analyses Concerning Privatization
Ho-Young Lee; Won-Wook Choi; Youngmook Lee; Min-Jung LeeCase IVEY-9B12B029-EAccounting and Control, StrategyKorea Tobacco and Ginseng (KT&G) is a leading tobacco and ginseng company in South Korea, as well as one of the most successful cases of privatization in the country’s history. This case examines KT&G’s business operations during the process of privatization and afterwards in an environment of increasing foreign competition and investment. This case provides a valuable lesson for investors interested in the volatile process of privatization.Starting at €8.20
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Headquarters' Overhead Cost Allocation at Korea Auto Insurance Co. Inc.
Ho-Young Lee; Sangil Kim; Won-Wook ChoiCase IVEY-9B09B014-EAccounting and Control, StrategyKorea Auto Insurance Co. Inc. (Korea Auto Insurance) incurred both direct and indirect costs. Direct costs were incurred at branches as they performed sales and operating activities, while indirect costs were incurred at headquarters as it supported branches through the activities of the information technology, operating support, investment, marketing and general administrative teams. Indirect costs accounted for a significant part (41 per cent) ...Starting at €8.20
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T-Systems South Africa: Contextual Leadership of Shared Value
Caren Scheepers; Abdullah Verachia; Sheila MotsepeCase IVEY-9B18C024-EAccounting and ControlIn June 2017, the managing director of T-Systems South Africa (TSSA) was considering how best to inspire stakeholders to join his movement towards contributing positively to nation building in South Africa. TSSA had experienced some success in setting up information and communication technology systems and academies to create jobs and to create shared value, but it needed to overcome a threshold to exert its influence over a broader level within ...Starting at €8.20
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Asante Teaching Hospital: Activity-Based Costing
Melissa Jean; Courtney YoungCase IVEY-9B16B012-EAccounting and Control, StrategyIn August 2015, an intern at Asante Teaching Hospital, a prestigious not-for-profit hospital in Johannesburg, South Africa, wanted to organize the cost data she had gathered from staff interviews into clear recommendations for the hospital's chief executive officer. Asante Teaching Hospital's maternity ward competitors had begun offering bundled pricing for natural births, and the intern wondered if Asante Teaching Hospital should do the same. In...Starting at €8.20