Richard Ivey School of Business – The University of Western Ontario Disciplines
Management
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
KALISTA’S FINE CHOCOLATE
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Author(s): Morse E; Artiuch P
Publication Date: 9/20/2004
Industry: Food and Kindred Products
Abstract: Kalista’s Fine Chocolate is a home-base business that produces high-quality chocolate products. The company has been very successful and had purchased a kiosk at local mall to accommodate the increase in business, but the demand for Kalista’sproducts is still growing and the owners must decide whether to move into a larger space or continue working out of their home.
Ivey Number: 9B04M002
Geographic Location: Canada Company Size: Small organization Year of Event: 2003 Level of Difficulty: Undergraduate/MBA Functional Area: General Management
Subjects: Opportunity Recognition; Growth; Business Development
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For use with 9B04M002
Ivey Number: 8B04M02
KAMERON MILLS (J)
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Britney RR; Britney J
Kameron Mills is building a plant and must decide which activities to crash and how to schedule its workers. This exercise provides a demonstration of critical path methodology.
Ivey Number: 9A84D033
Publication Date: 1/1/1984 Revision Date: 9/11/1998 Industry Setting: Agricultural Services
Subjects: Critical Path
Functional Area: Production/Operations Management
KAMI CORPORATION
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Lecraw DJ
A production-driven company that produces televisions under contract has constant problems meeting production schedules. Because of personal ties to the owner, the finance manager from a holding company has been promoted to general manager of Kamito "straighten out the mess". He faces major challenges because of his lack of production and general management experience and of credibility due to his age and lower seniority. A major challenge will be how to handle the hostility of theproduction manager who expected to be promoted himself. Industry: Electric & Electronic Equipment Supplies Issues: Management Style, Managing Implementation, General Management Location: Philippines/Japan Size: Medium organization Year of event: 1995 Level: Undergraduate/MBA Revised: 14/02/2000 Ivey #: 9A97G008
KANZEN BERHAD: A PROPOSED JOINT VENTURE WITH PACIFIC DUNLOP LIMITED
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Lecraw DJ; Beamish PW; Lim B
The director of Kanzen Berhad (KB), Malaysia, must decide whether to recommend the company’s owner and CEO accept the offer of Pacific Dunlop Limited to form a joint venture in which Pacific Dunlop, an Australian company, would buy 30 per cent ofKB’s holdings in six subsidiaries in the mattress and bedding industry for RM$28 million. Since its founding as Dreamland, KB had been growing rapidly and had been quite profitable. The owner, however, had plans for expansion into other businessesin Malaysia and, especially, in China. As well, Pacific Dunlop had product and process technology, additional brand names and management expertise that had the potential to increase the success of KB’s subsidiaries.
Ivey Number: 9A97G004
Publication Date: 24/06/1997 Revision Date: 9/2/2000
Geographic Setting: Malaysia/Australia Industry Setting: Furniture and Fixtures
Company Size: Large organization
Event Year Start: 1992
Subjects: Joint Ventures, Negotiation, International Business
Functional Area: General Management
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KANZEN BERHAD: THE UNITED STATES AND ANTIDUMPING DUTIES
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Lecraw DJ; Lim B
The managing director of a new Malaysian producer of stainless steel tubing received a letter from the company’s attorney in Washington, DC, informing him that the U.S. Specialty Tube Group had written to the U.S. President concerning stainless steeltubing imported into the U.S. from Korea, Taiwan, Thailand and Malaysia at dumped prices that was causing injury to the U.S. industry. For the next year, the managing director considered how he should respond to this threat, while at the same timeincreasing the company’s exports to the U.S. so that it could meet its sales and profits goals. One year later, he was informed that a formal antidumping action had been taken against imports of stainless steel tubing from Malaysia (and othercountries). He is considering what he should do now, both to preserve the company’s U.S. market and maintain alternative markets in other countries.
Ivey Number: 9A97G002
Publication Date: 10/9/1997 Revision Date: 7/5/2001
Geographic Setting: Malaysia/USA Industry Setting: Fabricated Metal Products
Company Size: Medium organization
Event Year Start: 1992
Subjects: International Trade, Political Environment, Anti-Dumping Action, International Law
Functional Area: General Management
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KAPCO LIMITED (A) - MATT GRUBER
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Mikalachki A
Matt Gruber is an effective and highly motivated executive, yet his inability to deal with superiors is shown by numerous instances of abrasive behaviour. Matt’s rise and fall at Kapco is described in this case, which is one of a four-part series(see 9A93D016, 9A93D017, 9A93D018). The series’ teaching objectives are to learn to manage and to maintain successful relationships with supervisors and to effectively manage an employee who has difficulty relating upward.
Ivey Number: 9A93D015
Publication Date: 7/9/1993 Revision Date: 9/2/1999
Geographic Setting: Canada Industry Setting: Miscellaneous Retail
Company Size: Large organization
Event Year Start: 1983
Subjects: Human Resources Management, Interpersonal Skills, Wrongful Dismissal
Functional Area: Production/Operations Management
KAPCO LIMITED (B) -- HENRY YOUNG
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Mikalachki A
This (B) case in the Kapco series presents the situation described in Kapco Limited (A), case 9A93D015, but from the perspective of one of Matt Gruber’s superiors.
Ivey Number: 9A93D016
Publication Date: 7/9/1993 Revision Date: 5/11/1999
Geographic Setting: Canada Industry Setting: Miscellaneous Retail
Company Size: Large organization
Event Year Start: 1983
Subjects: Human Resources Management, Interpersonal Skills, Wrongful Dismissal
Functional Area: Production/Operations Management
KAPCO LIMITED (C) -- MATT GRUBER: BEFORE THE AXE
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Mikalachki A
Further information is provided to the situation described in Kapco Limited (A), case 9A93D015, which leads to a request for Matt Gruber’s resignation.
Ivey Number: 9A93D017
Publication Date: 7/9/1993 Revision Date: 5/11/1999
Geographic Setting: Canada Industry Setting: Miscellaneous Retail
Company Size: Large organization
Event Year Start: 1983
Subjects: Human Resources Management, Interpersonal Skills, Wrongful Dismissal
Functional Area: Production/Operations Management
KAPCO LIMITED (D) -- MATT GRUBER: AFTER THE AXE
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Mikalachki A
In the final case of the Kapco series, Matt’s firing, and how he handled it, are presented. See Kapco Limited (A), case 9A93D015, for the origins of the story.
Ivey Number: 9A93D018
Publication Date: 7/9/1993 Revision Date: 5/11/1999
Geographic Setting: Canada Industry Setting: Miscellaneous Retail
Company Size: Large organization
Event Year Start: 1983
Subjects: Human Resources Management, Interpersonal Skills, Wrongful Dismissal
Functional Area: Production/Operations Management
KATE ARCHER IN HAITI (A)
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Dietz J; Archer K
Helped the Aged Canada, a non-profit organization, has hired Kate Archer to manage their prosthetic clinic in Haiti. After her arrival in Haiti she learns that its key employee does not meet her performance expectations. Communicating with theemployee, a deaf-mute, however, was very difficult and required the use of another employee as translator. She must communicate her performance expectations to the employee. The supplement to this case, Kate Archer In Haiti (B), product number9B01C036 describes how Kate develops a contract and finalizes the agreement with the employee.
Ivey Number: 9B01C035
Publication Date: 25/04/2002
Geographic Setting: Haiti Industry Setting: Health Services
Company Size: Small organization
Event Year Start: 2000
Subjects: Cross Cultural Management, Non-Profit Organization, International Management, Communications
Functional Area: Human Resource Management
KATE ARCHER IN HAITI (B)
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Dietz J; Archer K
Kate Archer is managing a small clinic for a non-profit agency. One of her employees is not meeting her performance expectations, and she decides to ask the employee to sign a contract outlining her performance expectations. However, she is notcertain the employee understands the contract. This case supplements Kate Archer in Haiti (A), product 9B01C035.
Ivey Number: 9B01C036
Publication Date: 25/04/2002
Geographic Setting: Haiti Industry Setting: Health Services
Company Size: Small organization
Event Year Start: 2000
Subjects: Cross Cultural Management, Non-Profit Organization, International Management, Communications
Functional Area: Human Resource Management
KAUPTHING BANK HF AND JP NORDISKA AB ACQUISITION (A)
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Author(s): Bryant MJ
Description: Kaupthing Bank hf is a large financial institution that began as an investment bank and after five years, expanded operations into other Nordic countries. Kaupthing acquired JP Nordiska, a Swedish securities trader that is four times larger thanKaupthing Bank hf and is currently unprofitable. The immediate issue is to determine the processes to return JP Nordiska AB to profitability, however, the substantive issue concerns the degree of decentralization and the planning processes employedin a rapidly growing enterprise. The supplement Kaupthing Bank hf and JP Nordiska AB (B), product 9B04B002 outlines what happened.
Ivey Number: 9B04B001
Publication Date: 4/3/2004
Geographic Setting: Iceland/Sweden
Industry Setting: Banking
Company Size: Medium organization
Event Year Start: 2002
Subjects: Management Control; Acquisitions; Planning; Decentralization
Level of Difficulty: Undergraduate/MBA
Functional Area: Accounting
KAUPTHING BANK HF AND JP NORDISKA AB ACQUISITION (B)
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Author(s): Bryant MJ
Description: This supplement to Kaupthing Bank hf and JP Nordiska AB (A), product 9B04B001 discusses the events that happened after the acquisition of JP Nordiska AB.
Ivey Number: 9B04B002
Publication Date: 4/3/2004
Geographic Setting: Iceland/Sweden
Industry Setting: Banking
Company Size: Medium organization
Event Year Start: 2003
Subjects: Management Control; Acquisitions; Planning; Decentralization
Level of Difficulty: Undergraduate/MBA
Functional Area: Accounting
KELLERS’ FREEHOUSE (A)
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Goldthorpe PA; Jakob S; Mimick RH
This is the first case of six cases which will assess the feasibility of starting a brew pub while reviewing various managerial accounting and business decision-making tools. It focuses on generating realistic objectives, assessing informationneeds, and identifying potential sources of this information. In addition, the use of consumer surveys as market research tools will be evaluated.
Ivey Number: 9A90K001
Publication Date: 1/1/1990 Revision Date: 28/02/2002
Geographic Setting: Canada Industry Setting: Eating and Drinking Places
Company Size: Small organization
Event Year Start: 1989
Subjects: Feasibility Analysis, Entrepreneurship, Marketing Research
Functional Area: Marketing
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KELLERS’ FREEHOUSE (B)
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Goldthorpe PA; Jakob S; Mimick RH
This follow-up case of the Kellers’ Freehouse series provides a comprehensive review of cost behaviour. Specifically, the topics of cost classification, contribution analysis, and break-even analysis are addressed in the context of examining thecost structure of a restaurant.
Ivey Number: 9A90K002
Publication Date: 1/1/1990 Revision Date: 20/03/2002
Geographic Setting: Canada Industry Setting: Eating and Drinking Places
Company Size: Small organization
Event Year Start: 1989
Subjects: Contribution Analysis, Break-Even Analysis
Functional Area: Marketing
KELLERS’ FREEHOUSE (C)
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Goldthorpe PA; Jakob S; Mimick RH
The third case of the Kellers’ Freehouse series focuses on the development of a marketing plan. A marketing analysis framework will be used to make decisions regarding the pricing policies, product offering, place, and promotion of the brew pub.
Ivey Number: 9A90K003
Publication Date: 1/1/1990 Revision Date: 28/02/2002
Geographic Setting: Canada Industry Setting: Eating and Drinking Places
Company Size: Small organization
Event Year Start: 1989
Subjects: Marketing Management, Consumer Analysis, Competition
Functional Area: Marketing
KELLERS’ FREEHOUSE (D)
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Goldthorpe PA; Jakob S; Mimick RH
The fourth case of the Kellers’ Freehouse series provides a review of cash flow analysis. This session addresses the importance of cash management and the mechanics of developing a cash budget. In addition, a plan will be developed to finance thenew business.
Ivey Number: 9A90K004
Publication Date: 1/1/1990 Revision Date: 28/02/2002
Geographic Setting: Canada Industry Setting: Eating and Drinking Places
Company Size: Small organization
Event Year Start: 1989
Subjects: Cash Flow, Cash Budgeting, Financing
Functional Area: Marketing
KELLERS’ FREEHOUSE (E)
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Goldthorpe PA; Jakob S; Mimick RH
This is the fifth case in the Kellers’ Freehouse series. The primary purpose of this session is to generate and interpret projected statements. This analysis will include a review of return on investment calculations and sensitivity analysis. Inaddition, the methods of structuring a new business will be examined.
Ivey Number: 9A90K005
Publication Date: 1/1/1990 Revision Date: 1/3/2002
Geographic Setting: Canada Industry Setting: Eating and Drinking Places
Company Size: Small organization
Event Year Start: 1989
Subjects: Income Determination, Return on Investment, Sensitivity Analysis, Organizational Structure
Functional Area: Marketing
KELLERS’ FREEHOUSE (F)
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Goldthorpe PA; Jakob S; Mimick RH
This is the sixth and final case in the Kellers’ Freehouse series. The purpose of this case is to review the concept of relevant costs and the use of cost/benefit analysis. In addition, contribution and return on investment analysis are employed.
Ivey Number: 9A90K006
Publication Date: 1/1/1990 Revision Date: 7/3/2002
Geographic Setting: Canada Industry Setting: Eating and Drinking Places
Company Size: Small organization
Event Year Start: 1989
Subjects: Relevant Costs, Cost/Benefit Analysis, Contribution Analysis, Return on Investment
Functional Area: Marketing
KELLOGG SALADA CANADA LTD. (A)
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Author(s): Howard JH; Ross G
Description: A recently appointed supervisor believes that a job enrichment program might help operations in his company. The following issues are raised: (1) Types of jobs which can be enriched; (2) The role of the union in job enrichment programs; (3)Working without supervision; (4) Group cohesion; (5) Financial demands accompanying job enrichment; (6) Management of change.
Ivey Number: 9A83C024
Publication Date: 1/1/83 Revision Date: 5/6/2003
Geographic Setting: Canada
Industry Setting: Food and Kindred Products
Company Size: Large organization
Event Year Start: 1975
Subjects: Job Enrichment; Motivation; Group Behaviour; Management of Change
Level of Difficulty: Undergraduate/MBA
KENTUCKY FRIED CHICKEN IN CHINA (A)
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Morrison A; Beamish PW
The new vice-president for Kentucky Fried Chicken in southeast Asia, must weigh the growth benefits of investing in China with alternative opportunities in the region. He is at the exploratory stage of market research and is focusing his attentionon four possible locations in China. He must also balance his own personal ambitions with the possibilities for failure, not only in China, but the rest of southeast Asia.(A 31-minute video is available with this case, video 7A90G001.) A follow-up case (9A90G002) is also available. Industry: Eating and Drinking Places Issues: International Business, Political Environment, Strategic Planning Location: Asia/China Size: Large organization Year of event: 1986 Level: Undergraduate/MBA Revised: 9/2/00 Ivey #: 9A90G001
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KENTUCKY FRIED CHICKEN IN CHINA (A)
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Morrison A; Beamish PW
The new vice-president for Kentucky Fried Chicken in southeast Asia, must weigh the growth benefits of investing in China with alternative opportunities in the region. He is at the exploratory stage of market research and is focusing his attentionon four possible locations in China. He must also balance his own personal ambitions with the possibilities for failure, not only in China, but the rest of southeast Asia.(A 31-minute video is available with this case, video 7A90G001.) A follow-up case (9A90G002) is also available.
Ivey Number: 9A90G001
Publication Date: 1/1/1990 Revision Date: 9/2/2000
Geographic Setting: Asia/China Industry Setting: Eating and Drinking Places
Company Size: Large organization
Event Year Start: 1986
Subjects: International Business, Political Environment, Strategic Planning
Functional Area: General Management
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KENTUCKY FRIED CHICKEN IN CHINA (B)
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Morrison A; Beamish PW
The VP’s efforts to determine whether and how to proceed with an emerging three-way partnership in China are described. Kentucky Fried Chicken has selected local partners and has been issued a license to operate a restaurant in Beijing. If he is toproceed, the VP must decide how fast he should advance the negotiations and which of three location sites in the city is most desirable. A background case (9A90G001) and a follow-up case (9A90G003) are available.
Ivey Number: 9A90G002
Publication Date: 1/1/1990
Geographic Setting: China Industry Setting: Eating and Drinking Places
Company Size: Large organization
Event Year Start: 1987
Subjects: International Business, Joint Ventures, Site Selection, Risk Analysis
Functional Area: General Management
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KENTUCKY FRIED CHICKEN IN CHINA (B)
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Morrison A; Beamish PW
The VP’s efforts to determine whether and how to proceed with an emerging three-way partnership in China are described. Kentucky Fried Chicken has selected local partners and has been issued a license to operate a restaurant in Beijing. If he is toproceed, the VP must decide how fast he should advance the negotiations and which of three location sites in the city is most desirable. A background case (9A90G001) and a follow-up case (9A90G003) are available. Industry: Eating and Drinking Places Issues: International Business, Joint Ventures, Site Selection, Risk Analysis Location: China Size: Large organization Year of event: 1987 Level: Undergraduate/MBA Revised: Ivey #: 9A90G002
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KENTUCKY FRIED CHICKEN IN CHINA (C)
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Morrison A; Beamish PW
This case presents the start-up of operations in Beijing and discusses the difficulties Kentucky Fried Chicken (KFC) is having with its local partners. By March 1988, KFC has established its largest restaurant in the world in Beijing with sales thatare booming and showing no sign of slowing down. Nevertheless, the extent of operational problems and the shortage of hard currency profits is raising concerns over whether further expansion is warranted. Previous cases (9A90G001, 9A90G002) areavailable. Industry: Eating and Drinking Places Issues: International Business, Joint Ventures, Currency, Risk Analysis Location: China Size: Large organization Year of event: 1988 Level: Undergraduate/MBA Revised: Ivey #: 9A90G003
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KENTUCKY FRIED CHICKEN IN CHINA (C)
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Morrison A; Beamish PW
This case presents the start-up of operations in Beijing and discusses the difficulties Kentucky Fried Chicken (KFC) is having with its local partners. By March 1988, KFC has established its largest restaurant in the world in Beijing with sales thatare booming and showing no sign of slowing down. Nevertheless, the extent of operational problems and the shortage of hard currency profits is raising concerns over whether further expansion is warranted. Previous cases (9A90G001, 9A90G002) areavailable.
Ivey Number: 9A90G003
Publication Date: 1/1/1990
Geographic Setting: China Industry Setting: Eating and Drinking Places
Company Size: Large organization
Event Year Start: 1988
Subjects: International Business, Joint Ventures, Currency, Risk Analysis
Functional Area: General Management
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KEPPEL BANK AND TAT LEE BANK MERGER
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Lanfranconi CP; Kwok W
This case examines the consolidation accounting adopted for the merger of Keppel Bank and Tat Lee Bank in Singapore. It is designed to expose students to the fundamental issues and complications of pooling versus purchase accounting.
Ivey Number: 9A98B036
Publication Date: 4/2/1999
Geographic Setting: Singapore Industry Setting: Banking
Company Size: Large organization
Event Year Start: 1998
Subjects: Accounting Methods, Financial Reports/Disclosure, Consolidations and Mergers, Financial Analysis
Functional Area: Accounting
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KETTLE CREEK CANVAS COMPANY 1985 (A)
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Fry JN; Blunden R
Kettle Creek has opened an attractive fashion market niche by selling its unique garments through a chain of franchised retail outlets. Rapid growth has stretched its financial and management resources, seemingly to the limit. The President, amajority shareholder, is concerned about her next steps. See (B) case 9A87M018.
Ivey Number: 9A87M016
Publication Date: 1/1/1987 Revision Date: 8/8/2001
Geographic Setting: Canada Industry Setting: Apparel and Accessory Stores
Company Size: Small organization
Event Year Start: 1985
Subjects: Strategic Planning
Functional Area: General Management
KETTLE CREEK CANVAS COMPANY 1985 (B)
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Author(s): Fry JN; Blunden R
Description: The president is considering three steps to deal with financial and operating problems at Kettle Creek (see (A) case 9A87M016). They were to sell equity, even the whole business if necessary, to recruit a board of directors, and to hire a generalmanager. She reviews three applicants’ resumes for the job. Do any of them fit the bill?
Ivey Number: 9A87M018
Publication Date: 1/1/87 Revision Date: 3/27/2003
Geographic Setting: Canada
Industry Setting: Apparel and Accessory Stores
Company Size: Small organization
Event Year Start: 1985
Subjects: Staffing
Level of Difficulty: Undergraduate/MBA
KIDDYLAND
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Author(s): Sedki SS
Publication Date: 11/23/2004
Industry: Social Services
Abstract: A day care center operated by a church and originally set up for children of low-income families is unable to continue its operations because of the lack of space and funds. The current policy is to operate on a break-even basis, but the managermust consider other options. Should it increase tuition fees per child, secure a loan in order to expand its facility to allow for more children or renovate the existing facility.
Ivey Number: 9B04N013
Geographic Location: United States Year of Event: 2001 Level of Difficulty: Undergraduate/MBA Functional Area: Finance
Subjects: Non-Profit Organization; Cash Flow; Accounting - Transactions; Finance
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For use with 9B04N013
Ivey Number: 8B04N13
KIDS MARKET CONSULTING
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Author(s): Beamish PW; Taylor S; Vynogradov O
Publication Date: 11/23/2004
Industry: Business Services
Abstract: The founder of Kids Market Consulting, a market research firm dedicated to kids, tweens and teens segment, is faced with increasing competition and slowing revenue, and was exploring a variety of possibilities for the future strategic direction ofthe business. In particular, she must formulate the best plan for protecting the niche market and decide how aggressively to pursue expansion. In addition, there was the existing relationship with her business partner and Kids Market Consulting waspart of his group of marketing firms. Any changes the founder chose had to respect his relationship and she was therefore restricted to a limited number of options. The over-arching corporate objective for the company was to defend the market fromlarger businesses who were trying to increase their share of the market research industry.
Ivey Number: 9B04M065
Geographic Location: Ukraine Company Size: Small organization Year of Event: 2004 Level of Difficulty: Undergraduate/MBA Functional Area: General Management
Subjects: Strategic Planning; Strategic Change; Strategy Development; Market Analysis
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For use with 9B04M065
Ivey Number: 8B04M65
KING’S FOOD STORES (A)
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Pearce MR; Benzie E
The key account manager at Pioneer Products, sat before her computer pondering the challenge that faced her. She had been asked by the category manager at King’s Food Store (KFS) to work with him on a review of the table syrup category. She knewthat the performance of the table syrup category, and indeed, the various brands and items within the category, had caused some concern at KFS recently. The table syrup category was a small one for King’s Food Store and they really needed theexpertise and resources available from the syrup manufacturers to improve the performance of the category. She knew that the category review was the first step in developing a category management program with KFS. She was excited about theopportunity to partner with KFS but she knew that she had a lot of work to do to review and understand the category before making her initial presentation. As she prepared for her task, she wondered what market and product performance information toreview and what recommendations she would make to KFS. A follow-up case (9A95A007) is available.
Ivey Number: 9A95A006
Publication Date: 12/6/1995 Revision Date: 30/06/1995
Geographic Setting: Canada Industry Setting: Food Stores
Event Year Start: 1994
Subjects: Retailing, Product Management, Supplier Relations
Functional Area: Marketing
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KING’S FOOD STORES (B)
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Pearce MR; Benzie E
The key account manager at Pioneer Products, was elated. She had just presented the category manager at King’s Food Stores (KFS), with her observations and preliminary recommendations based on her review of the table syrup category (see King’s FoodStores (A), 9A95A006). He was delighted with her new insights into the category and was now considering the formation of a strategic alliance with Pioneer Products to manage the table syrup business. He had just provided her with additionalvaluable, confidential information about consumer behaviour, pricing, and promotions. Her challenge now was to develop further her recommendations for KFS.
Ivey Number: 9A95A007
Publication Date: 12/6/1995 Revision Date: 12/11/2001
Geographic Setting: Canada Industry Setting: Food Stores
Event Year Start: 1994
Subjects: Retailing, Product Management, Supplier Relations
Functional Area: Marketing
KINGSWAY FINANCIAL SERVICES INC.
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Foerster SR; Logie T; Balkissoon D; Patil R
A fund manager has to decide whether to keep an investment in Kingsway Financial Services Inc. (a property and casualty insurance company) as part of his portfolio. This case examines how a property and casualty (P&C) investment fits into a stockportfolio and some of the unique characteristics of the insurance industry. The case gives students an exposure to insurance reserves, an understanding of how P&C companies make money and where such an investment fits into a portfolio.
Ivey Number: 9A98N008
Publication Date: 14/05/1998 Revision Date: 10/10/2000
Geographic Setting: Canada Industry Setting: Insurance and Pension Funds
Company Size: Medium organization
Event Year Start: 1998
Subjects: Investment Analysis, Investment Funds, Industry Analysis, Investments
Functional Area: Finance
KISMET INC.
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Author(s): Anticic A; Grasby EMA
Description: Kismet Inc. was a rapidly growing distributor of tools and hobby products that focused on selling lower-priced tools through mobile tool shows. The president and treasurer of the company projected a need for funds to finance the company’s rapidexpansion. The partners wanted to have all the necessary information for the financial institution’s account manager when they presented their financing plans.
Ivey Number: 9B03N012
Publication Date: 9/25/2003 Revision Date: 4/14/2004
Geographic Setting: Canada
Industry Setting: Bldg. Materials, Hardware, Garden Supply
Company Size: Small organization
Event Year Start: 2003
Subjects: Loan Evaluation; Bank Lending; Entrepreneurship; Financing
Level of Difficulty: Introductory
Functional Area: Finance
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Ivey Number: 8B03N12
For use with 9B03N012.
KITCHEN HELPER INC.
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White RW; Hawkins J
The president of Kitchen Helper Inc. is seeking financing for his new invention. Commercial banks have refused to provide any further financing, and the president has rejected offers from venture capitalists. A private investor has expressedinterest but wishes to see a cash budget and a pro forma income statement and balance sheet.
Ivey Number: 9A96B039
Publication Date: 26/07/1996 Revision Date: 6/10/2000
Geographic Setting: USA Industry Setting: Miscellaneous Manufacturing Industries
Company Size: Small organization
Event Year Start: 1990
Subjects: Cash Budgeting, Financial Planning, Funding, Forecasting
Functional Area: Finance
KMART DE MEXICO S.A. DE C.V. (ABRIDGED)
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Conklin DW; Ager D
El Puerto de Liverpool, S.A. de C.V., one of Mexico’s oldest and largest retail department store chains, has entered into an agreement with U.S. retail giant Kmart Corporation to open and operate a series of Super Kmart Centers throughout Mexico.The new CEO of Kmart de Mexico must create the new Mexican organization. He must consider all elements of the Mexican business environment and assess how separately and collectively, these elements will impact the transferability of the U.S. retail concept. Specifically, he must consider issues of store layout and design, food, management hiring, training programs, and corporate culture. This abridged version of the case Kmart de Mexico, S.A. de C.V. (9A94H009) primarily differs in the amountof background information provided.
Ivey Number: 9A95H001
Publication Date: 22/01/1995 Revision Date: 29/10/2001
Geographic Setting: Mexico Industry Setting: General Merchandise Stores
Company Size: Large organization
Event Year Start: 1993
Subjects: Joint Ventures, Environmental Change, Retailing, Management in a Global Environment
Functional Area: General Management
KNIGHT IMPORTERS
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Bridgnell CJ; Grasby EMA; Mimick RH
In this exercise, the owner and sole proprietor of an art importing business must prepare a statement of changes in financial position.
Ivey Number: 9A87K001
Publication Date: 1/1/1987 Revision Date: 27/11/2000
Geographic Setting: Canada Industry Setting: Wholesale Trade - Non-Durable Goods
Company Size: Medium organization
Event Year Start: 1986
Subjects: Accounting Methods, Financial Analysis
Functional Area: Accounting
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KOALA SPRINGS CANADA
Add View 14 pp. Case
DeLellis M; Graham JF
The president of the newly established Koala Springs Canada, must decide on a marketing strategy for their product, a combination mineral water-fruit juice beverage imported from Australia. The product had been launched in San Francisco a yearearlier, and Schultz has just secured the Canadian rights. He has decided to focus on the British Columbian region for his initial launch.
Ivey Number: 9A91K008
Publication Date: 1/1/1991 Revision Date: 28/01/2002
Geographic Setting: Canada Industry Setting: Food and Kindred Products
Company Size: Small organization
Subjects: Market Strategy, Market Analysis
Functional Area: Marketing
KOBE STEEL USA, ELECTRONIC MATERIALS CENTER (A)
Add View 22 pp. Case
Author(s): Smith SP; Plano L; Glass JT
Description: Kobe Steel Ltd. started as a large manufacturer of steel products and has diversified into other sectors including iron, aluminum and copper products, engineering, machinery and electronic information. Headquartered in Japan, it established overseaslaboratories that were given technology-based missions to assist with the diversification away from the company’s core business. One such laboratory, the Electronic Materials Center (EMC) located in North Carolina, evolved from a research orientedfocus to a product development focus. The center’s major products were expected to launch EMC in a profitable business venture and help spear head Kobe Steel’s diversification effort. However, the organization context and economic environment inwhich Kobe Steel was attempting this were extremely complex. This included multicultural issues, emerging markets, technologies new to the company and even natural disaster. The supplement Kobe Steel USA, Electronic Materials Center: TheCommercialization of New Technologies (B), product 9B04M018 looks at the issues faced in a consulting situation.
Ivey Number: 9B04M017
Publication Date: 4/3/2004
Geographic Setting: United States/Japan
Industry Setting: Electric & Electronic Equipment Supplies
Company Size: Large organization
Event Year Start: 1999
Subjects: Research and Development; Emerging Markets; Product Design/Development; Corporate Culture
Level of Difficulty: Undergraduate/MBA
Functional Area: General Management
Add View 8 pp. Teaching Note
Ivey Number: 8B04M17
For use with 9B04M017.
KOBE STEEL USA, ELECTRONIC MATERIALS CENTER (B)
Add View 7 pp. Case
Author(s): Smith SP; Plano L; Glass JT
Description: This is a supplement to Kobe Steel USA, Electronic Materials Center: The Commercialization of New Technologies (A), product 9B04M017 and focuses on a consulting assignment. A consultant working with the Center decides to request reconsideration ofthe terms and deliverables of his assignment.
Ivey Number: 9B04M018
Publication Date: 4/3/2004
Geographic Setting: United States/Japan
Industry Setting: Electric & Electronic Equipment Supplies
Company Size: Large organization
Event Year Start: 1999
Subjects: Research and Development; Emerging Markets; Product Design/Development; Corporate Culture
Level of Difficulty: Undergraduate/MBA
Functional Area: General Management
Add View 8 pp. Teaching Note
Ivey Number: 8B04M17
For use with 9B04M018.
KODAK’S HEALTH IMAGING DIVISION IN ASIA (A)
Add View 17 pp. Case
DeMartino R
Kodak’s Health Imaging division is the second largest business unit within Kodak, a worldwide provider of consumer, professional and health imaging products. The regional manager of the Health Imaging division is preparing her presentation for thecompany’s senior management retreat. The East Asian Crisis and its impact on the division are on the agenda. The regional manager reflects on the magnitude of the crisis, and she wonders if the company’s responses were reactive instead ofstrategic.There will be some tough questions to rake through at the meeting. Did the Health Imaging department respond effectively to the crisis? Is Kodak better off because of the crisis? What will the short-term and long-term effects be? Will Kodak’sresponse to the East Asian Crisis preserve customer relationships for the years to come? Information pertaining to Health Imaging’s strategic view of the region, the company’s organizational structure and the levers employed by Kodak in response tothe crisis all serve to produce some answers for the division’s future consideration. A supplementary (B) case is available, product 9B01M056.
Ivey Number: 9B01M055
Publication Date: 27/09/2001
Geographic Setting: Asia Industry Setting: Measuring & Analyzing Instruments
Company Size: Large organization
Event Year Start: 1999
Subjects: International Marketing, International Business, Pricing Strategy, Foreign Exchange
Functional Area: General Management
Add View 8 pp. Teaching Note
KODAK’S HEALTH IMAGING DIVISION IN ASIA: THE CRISIS IN THAILAND (B)
Add View 2 pp. Case
DeMartino R
This exercise places students in the position of the Thai country manager throughout the Asian Crisis. It explores the choices and options available to the manager during this time. This is a supplement to Kodak’s Health Imaging Division in Asia(A), product 9B01M055.
Ivey Number: 9B01M056
Publication Date: 27/09/2001 Revision Date: 4/6/2002
Geographic Setting: Thailand Industry Setting: Measuring & Analyzing Instruments
Company Size: Large organization
Event Year Start: 1999
Subjects: International Marketing, International Business, Pricing Strategy, Foreign Exchange
Functional Area: General Management
KOFFMAN CORPORATION
Add View 10 pp. Case
Bryant MJ; MacCormack J
A financial analyst has been asked to review the financial statements of Koffman Corporation because a large client was considering a substantial purchase of Koffman stock. During his analysis, he found that Koffman’s management had much discretion in its accounting practices. He needed to figure out its motivation so he could make a recommendation to his client.The impact of accounting policies and management decisions on accounting is examined in this case. Specifically, it highlights common questionable accounting practices in research and development write-offs in acquisitions, restructuring reserves,leases, contingent liabilities and portfolio investments. Students will have to look carefully behind the numbers to draw conclusions and make numerical adjustments.
Ivey Number: 9A99B032
Publication Date: 28/09/2000 Revision Date: 19/10/2000
Geographic Setting: Canada Industry Setting: Electric & Electronic Equipment Supplies
Company Size: Medium organization
Event Year Start: 1999
Subjects: Accounting Methods, Accounting Principles, Consolidations and Mergers, Acquisitions
Functional Area: Accounting
Add View 13 pp. Teaching Note
KOMANDOR SA (A)
Add View 10 pp. Case
Sharp DJ; Bong K
Komandor SA is a subsidiary of a Polish holding company that manufacturers sliding doors and closet organizer systems. The company president and his Canadian counterpart must decide on a transfer pricing policy for consulting services and associatedcomponents shipped between the two countries. Polish tax regulations seem unclear and arbitrary and the tax auditor has disallowed the consulting fees. The two presidents must decide whether allocating the consulting fee to product overhead willsolve the problem.
Ivey Number: 9B01B013
Publication Date: 18/10/2001
Geographic Setting: Poland Industry Setting: Furniture and Fixtures
Company Size: Medium organization
Event Year Start: 1999
Subjects: Transfer Pricing, International Trade, Ethical Issues, International Accounting
Functional Area: Accounting
KOMANDOR SA (B)
Add View 7 pp. Case
Sharp DJ; Bong K
This is a supplement to Komandor SA (A) (product 9B01B013). The Polish and Canadian division presidents had reviewed their transfer pricing policy for consulting services and components shipped by Canada to Poland. Having allocated the consultingfee to overhead cost, they have to deal with several consequences that have arisen.
Ivey Number: 9B01B014
Publication Date: 18/10/2001
Geographic Setting: Poland Industry Setting: Furniture and Fixtures
Company Size: Medium organization
Event Year Start: 2001
Subjects: Transfer Pricing, International Trade, Ethical Issues, International Accounting
Functional Area: Accounting
KOMIA AND THE 3G WIRELESS PHONE AUCTION IN POLAND (A)
Add View 24 pp. Case
Bonardi JP; Siwak M
Komia Holdings SA is the second largest fixed-telephony operator in Poland. The chief executive officer must decide if the company should participate in the government bidding process to acquire an operating license for the third generation (3G)wireless telecommunications in Poland. This technology will allow the company to offer high-speed Internet access as well as many promising multimedia services on mobile handsets. He must consider his company’s strategy, competition from otheroperators and several political debates about the bidding process that has lead to changes in the way the process is handled. The supplement, Komia and the 3G Wireless Phone Auction in Poland (B), product 9B01M038 follows, with the decision of Komiato participate in the bidding process.
Ivey Number: 9B01M037
Publication Date: 8/8/2001
Geographic Setting: Poland Industry Setting: Communications
Company Size: Large organization
Event Year Start: 2000
Subjects: Bidding, Deregulation, Political Environment, Uncertainty
Functional Area: General Management
KOMIA AND THE 3G WIRELESS PHONE AUCTION IN POLAND (B)
Add View 3 pp. Case
Bonardi JP; Siwak M
Komia Holding SA is the second largest fixed telephony operator in Poland. The chief executive officer of Komia Holdings SA decides to withdraw from the bidding process to obtain an operating license for the third generation (3G) wirelesstelecommunications in Poland. The government had not made a decision about who would get the licenses; however they continued to make changes to the bidding process. these changes made the licenses more appealing to bidding operators but agitatedoperators that had withdrawn from the process. The CEO had to review the past events and rethink the next step that Komia should take. This is a supplement to Komia and the 3G Wireless Phone Auction in Poland (A), product 9B01M037.
Ivey Number: 9B01M038
Publication Date: 9/8/2001
Geographic Setting: Poland Industry Setting: Communications
Company Size: Large organization
Event Year Start: 2000
Subjects: Bidding, Deregulation, Political Environment, Uncertainty
Functional Area: General Management
KOSONIC DECISION (A)
Add View 14 pp. Case
Lanfranconi CP; Crum G
The senior vice president of County Bank and Trust Company in Hong Kong must decide if he will continue financing Kosonic International Holdings, a small Hong Kong-based public electronics manufacturer. Kosonic has recently revealed a surprisingloss. In order to make his decision, he vice president of the Bank must assess Kosonic’s financial position, in light of recent operational issues and possibly erroneous financial disclosure. Other issues raised include the environment ofcommercial lending in Hong Kong, manufacturing operations in China, and the consumer electronics industry in Hong Kong. A follow-up case, 9A99B002, is also available under the same name.
Ivey Number: 9A99B001
Publication Date: 24/03/1999
Geographic Setting: Hong Kong Industry Setting: Banking
Company Size: Large organization
Event Year Start: 1995
Subjects: Financial Reports/Disclosure, Accounting Environment, Bank Lending, International Business
Functional Area: Accounting
Add View 4 pp. Teaching Note
KOSONIC DECISION (B)
Add View 10 pp. Case
Lanfranconi CP; Crum G
In this follow-up case to The Kosonic Decision (A) case, 9A99B001, the decision of the senior vice president of County Bank and Trust Company to re-finance Kosonic International Holdings, and the subsequent events, are analysed. The objective is toreview the decisional process used in the (A) case and analyse why it may or may not be appropriate within the corporate financial reporting environment of Hong Kong.
Ivey Number: 9A99B002
Publication Date: 24/03/1999
Geographic Setting: Hong Kong Industry Setting: Banking
Company Size: Large organization
Event Year Start: 1996
Subjects: Financial Reports/Disclosure, Accounting Environment, Bank Lending, International Business
Functional Area: Accounting
Add View 4 pp. Teaching Note
KOWLOON DEVELOPMENT CO. LTD.
Add View 3 pp. Case
Hulland JS
Anthony Ng, the general manager of Kowloon Development Co. Ltd., has been approached by a real-estate agent proposing a new development project for possible investment by Kowloon Development. Although the project is attractive, there are a number ofassociated uncertainties that complicate Ng’s decision about whether or not to recommend investment. He has only a few days to review the proposal and make a decision before the next board meeting.
Ivey Number: 9A99E022
Publication Date: 20/07/1999
Geographic Setting: Hong Kong Industry Setting: Holdings and other Investment Companies
Company Size: Small organization
Event Year Start: 1998
Subjects: Decision Analysis, Decision Trees, Risk Analysis, Real Estate
Functional Area: Management Science & Information Systems
Add View 8 pp. Teaching Note
KPMG FORENSIC: MONEY LAUNDERING AT AGNES INSURANCE
Add View 13 pp. Case
Author(s): Gopal A; Chandrasekhar R
Publication Date: 10/13/2004
Industry: Insurance and Pension Funds
Abstract: Agnes Insurance calls in KPMG Forensic to conduct a routine "fraud and misconduct diagnostic" requested by a potential merger partner. The diagnostic reveals a money laundering operation that has gone undetected for several years. The chieffinancial officer must decide what to do about the money laundering incident as well as how to ensure it does not happen again.
Ivey Number: 9B04E004
Geographic Location: Canada Company Size: Medium organization Year of Event: 2003 Level of Difficulty: Undergraduate/MBA Functional Area: Management Science & Information Systems
Subjects: Accounting Environment; Employee Termination; Management Information Systems; Information Systems
KRAFT GENERAL FOODS CANADA INC.: POST CHILDREN’S CEREALS
Add View 13 pp. Case
Author(s): Hulland JS; DeFranco G
Description: Janet Wells, product manager for POST Children’s Cereals, must decide how to allocate her marketing budget to in-pack premiums, trade promotions, and advertising. Her decision is complicated by recent increases in competitive activity.
Ivey Number: 9A91A016
Publication Date: 1/1/1991 Revision Date: 1/22/2004
Geographic Setting: Canada
Industry Setting: Food and Kindred Products
Company Size: Large organization
Event Year Start: 1990
Subjects: Advertising Management; Marketing Mix; Product Management; Promotion Policy
Level of Difficulty: Undergraduate/MBA
Functional Area: Marketing
Add View 11 pp. Teaching Note
Ivey Number: 8A91A16
For use with 9A91A016.
KRAVE’S CANDY CO. – CLODHOPPERS (A)
Add View 6 pp. Case
Author(s): Thornhill S; Sturby C
Publication Date: 9/20/2004
Industry: Food and Kindred Products
Abstract: Two entrepreneurs of a successful competitive candy business are gearing up for the busy season and are looking at options to finance their company’s growth over the short term. Supplements Krave’s Candy Co. - Clodhoppers (B) and (C), products9B04M029 and 9B04C030, look at prioritizing key issues and their long-term growth strategy. A 20-minute video, product 7B04M028, is also available.
Ivey Number: 9B04M028
Geographic Location: Canada Company Size: Medium organization Year of Event: 1999 Level of Difficulty: Undergraduate/MBA Functional Area: General Management
Subjects: Entrepreneurship; Growth; Growth Strategy; Cash Flow
KRAVE’S CANDY CO. – CLODHOPPERS (B)
Add View 3 pp. Case
Author(s): Thornhill S; Sturby C
Publication Date: 9/20/2004
Industry: Food and Kindred Products
Abstract: The two entrepreneurs of a candy business have reached annual sales of over $1 million, and they prioritize some of the issues that they would need to address such as cash flow and seasonality. This is a supplement to Krave’s Candy Co. - Clodhoppers(A), product 9B04M028.
Ivey Number: 9B04M029
Geographic Location: Canada Company Size: Medium organization Year of Event: 1999 Level of Difficulty: Undergraduate/MBA Functional Area: General Management
Subjects: Entrepreneurship; Growth; Growth Strategy; Cash Flow
KRAVE’S CANDY CO. – CLODHOPPERS (C)
Add View 3 pp. Case
Author(s): Thornhill S; Sturby C
Publication Date: 9/20/2004
Industry: Food and Kindred Products
Abstract: The entrepreneurs consider their long-term growth strategy and some of the opportunities that lay ahead such as new products and marketing opportunities. This is a supplement to Krave’s Candy Co. - Clodhoppers (A) and (B), products 9B04M028 and9B04M029.
Ivey Number: 9B04M030
Geographic Location: Canada Company Size: Medium organization Year of Event: 1999 Level of Difficulty: Undergraduate/MBA Functional Area: General Management
Subjects: Entrepreneurship; Growth; Growth Strategy; Cash Flow
KRUG FURNITURE INC. – THE CUT-OFF SAW
Add View 17 pp. Case
Author(s): Radford RW; McCutcheon D
Description: A small manufacturing company has purchased an innovative and complex new machine. The equipment is for a vital part of the manufacturing process. Despite the concerted efforts of the equipment maker and the company’s production and manufacturingstaffs, the new machine fails to achieve the promised output. The purchase of this equipment was supposed to be the first step in a move toward advanced manufacturing techniques. The vice-president, production, must decide whether to continue toattempt to get the equipment running well or to exercise his option of returning the system and getting back the purchase price plus a penalty fee.
Ivey Number: 9A86D017
Publication Date: 1/1/86 Revision Date: 7/8/2003
Geographic Setting: Canada
Industry Setting: Furniture and Fixtures
Company Size: Small organization
Event Year Start: 1985
Subjects: Equipment Selection/Maintenance; Management of Technology; Technological Change
Level of Difficulty: Undergraduate/MBA
Add View 6 pp. Teaching Note

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