Accounting for a local retail drugstore chain: a case study
Author : Thomas Hal Dodson
Publisher :
Page : 260 pages
File Size : 34,53 MB
Release : 1956
Category : Drugstores
ISBN :
Author : Thomas Hal Dodson
Publisher :
Page : 260 pages
File Size : 34,53 MB
Release : 1956
Category : Drugstores
ISBN :
Author : Lorraine Bernice Hockett
Publisher :
Page : pages
File Size : 19,18 MB
Release : 1952
Category : Chain stores
ISBN :
Author : William Andrew Paton
Publisher :
Page : 714 pages
File Size : 50,20 MB
Release : 1957
Category : Accounting
ISBN :
Includes section "Reviews".
Author : Michael C. Knapp
Publisher :
Page : pages
File Size : 33,68 MB
Release : 2000
Category :
ISBN :
This case recounts an actual sequence of events that unfolded in the early 1990s. The facts of this case were drawn primarily from two enforcement releases issued by the Securities and Exchange Commission (viz., AAER Nos. 1015 and 1037) and from the 1991-1994 annual reports of Perry Drug Stores, Inc. in 1992, Perry Drug Stores ranked as the 14th largest drug store chain in the nation. During that year, Perry's management discovered that the company's inventory was significantly overstated. Physical inventories of Perry's more than 200 retail outlets revealed a $20.3 million inventory shortage, representing 14 percent of the company's book inventory. The company's year-end book inventory figure was an estimate yielded by the gross profit method. Perry's executives decided not to record a book-to-physical inventory adjustments to recognize the shortage during fiscal 1992. Perry's independent auditors were aware of this decision and did not object to it. When the company's 1993 physical inventory confirmed the inventory shortage, Perry wrote off the $20.3 million shortfall, treating it as a change in accounting estimate. Perry's audit firm approved this financial statement treatment of the write-off. This case focuses on inventory accounting and control issues, in particular application of the gross profit method. In addition, the case introduces auditing issues relevant to inventory.
Author : JOhn Thomas Valentine
Publisher :
Page : 192 pages
File Size : 50,40 MB
Release : 1974
Category : Accounting
ISBN :
Author : Harry Goodman
Publisher :
Page : 372 pages
File Size : 31,90 MB
Release : 1953
Category : Department stores
ISBN :
Author :
Publisher :
Page : pages
File Size : 27,77 MB
Release : 1956
Category : Union catalogs
ISBN :
Includes entries for maps and atlases.
Author : Robert Theodore Tussing
Publisher :
Page : 176 pages
File Size : 35,78 MB
Release : 1949
Category : Hardware stores
ISBN :
Author : Jost Hamschmidt
Publisher : Routledge
Page : 336 pages
File Size : 17,62 MB
Release : 2017-11-28
Category : Business & Economics
ISBN : 1351280260
With the rapidly growing importance of sustainability and corporate responsibility in a globalised world, management schools are increasingly integrating long-term economic, environmental and social issues into their teaching and research. Climate change, poverty, labour standards and human rights are among the many topics that future decision-makers will need to face in their careers. Business education needs to reflect this new reality and provide a broadened understanding of value creation in order to create economic capital while developing social and preserving natural capital. Many sustainability trends also offer interesting new business opportunities that are ripe for entrepreneurial thinking. Case studies can be important tools for creating learning processes on different levels - students are forced to struggle with exactly the kinds of decisions and dilemmas managers confront every day. In this reflection of reality, the values and goals of the student are systematically challenged. This can be especially valuable in the context of sustainability and strategy - organisations are now continually forced to value the different aspects of sustainability and their interrelations: How do social issues impact the economic bottom line? How can an environmentally sound strategy create a positive impact on employee motivation and thus have measurable impact on economic performance? What comes first and why? But excellent case studies for management education in the field of sustainability management and strategy are rare. This innovative collection has been produced to fill this gap. It is based on the winning cases of an annual competition organised by oikos - the international Student Organization for Sustainable Economics and Management. So what makes an excellent case in sustainability management? These cases have been highly praised because they provide excellent learning opportunities, tell engaging stories, deal with recent situations, include quotations from key actors, are thought-provoking and controversial, require decision-making and provide clear take-aways. These cases explore both the opportunities and pitfalls companies and NGOs face in targeting sustainability issues and how their values and core assumptions impact their business strategies. They deal with a myriad of issues including supply chain management, stakeholder dialogue, social entrepreneurship, sustainable marketing, ethics, governance, the business case for sustainability, partnerships, purchasing and climate change. Case Studies in Sustainability Management and Strategy is an essential purchase for educators and is likely to be a widely used as a course textbook at all levels of management education. Online Teaching Notes to accompany each chapter are available on request with the purchase of the book.
Author : Soraya Dhillon
Publisher :
Page : 0 pages
File Size : 20,51 MB
Release : 2009
Category : Medical
ISBN : 9780853697244
Knowledge gained within the individual areas of law and ethics, pharmaceutics, pharmacology and pathology are tested by each example, bringing together all areas taught on the degree course. Each chapter contains five case studies, starting with uncomplicated cases and increasing in complexity as they expand.