Merchant and Van der Stede
Management Control Systems: Performance Measurement, Evaluation, and Incentives, 5e
Instructor’s Manual
Instructor’s Manual
Management Control Systems
Performance Measurement, Evaluation, and
Incentives
Fifth edition
Kenneth A. Merchant Wim A. Van der Stede
** Immediate Download
** Swift Response
** All Chapters included
** Excel Files Included
, Merchant and Van der Stede
Management Control Systems: Performance Measurement, Evaluation, and Incentives, 5e
Instructor’s Manual
Contents
I. Introduction
1. Introduction 8
2. Model Syllabi 11
3. Case Matrix 56
4. The Case Method of Instruction: Suggestions for Students 60
II. Teaching Notes for Cases
Chapter 1 Cases
1. Leo’s Four-Plex Theater 65
2. Wong’s Pharmacy 67
3. Private Fitness, Inc.* 68
4. Atlanta Home Loan 70
Chapter 2 Cases
5. Office Solutions, Inc. 75
6. Puente Hills Toyota 81
7. Kooistra Autogroep 86
Chapter 3 Cases
8. Witsky and Associates, Inc. 94
9. The Rancho View Knolls Land Deal* 97
10. EyeOn Pharmaceuticals, Inc. 101
11. Axeon N.V. 105
Chapter 4 Cases
12. Controls at the Bellagio Casino Resort 114
13. PCL: A Breakdown in the Enforcement of Management Control 120
Chapter 5 Cases
14. Philip Anderson 124
15. Sunshine Fashion: Fraud, Theft, and Misbehavior among Employees 129
16. Better Beauty, Inc. 135
17. Fit Food, Inc.* 139
18. Atlantis Chemical Industries 144
, Merchant and Van der Stede
Management Control Systems: Performance Measurement, Evaluation, and Incentives, 5e
Instructor’s Manual
Chapter 6 Cases
19. Diagnostic Products Corporation 147
20. Game Shop, Inc. 153
21. Family Care Specialists Medical Group, Inc. 161
Chapter 7 Cases
22. Kranworth Chair Corporation* 166
23. Zumwald AG 173
24. Global Investors, Inc.* 177
Chapter 8 Cases
25. Royal Wessanen NV 182
26. The Stimson Company 194
27. Multiple Versions of the Plan 198
28. Vitesse Semiconductor Corporation 203
A spreadsheet containing the IRR data and calculations is available online on the
publisher’s website.
29. VisuSon, Inc.: Business Stress Testing 209
Two VisuSon, Inc. databases are available online on the publisher’s website—one
for instructors and one for students.
Chapter 9 Cases
30. Harwood Medical Instruments PLC* 215
31. Giroux Glass, Inc. – Bonus Plan§ 218
32. Superconductor Technologies, Inc. 222
33. Raven Capital, LLC 230
Chapter 10 Cases
34. Behavioral Implications of Airline Depreciation Accounting
Policy Choices* 241
35. Las Ferreterías de México, S.A. de C.V. 245
36. Industrial Electronics, Inc. 249
37. Haengbok Bancorp* 253
38. Corbridge Industries, Inc. 257
39. King Engineering Group, Inc. 262
40. Berkshire Industries PLC* 266
Chapter 11 Cases
41. Catalytic Solutions, Inc. 275
42. Dortmunder-Koppel GmbH 282
Management Control Systems: Performance Measurement, Evaluation, and Incentives, 5e
Instructor’s Manual
Instructor’s Manual
Management Control Systems
Performance Measurement, Evaluation, and
Incentives
Fifth edition
Kenneth A. Merchant Wim A. Van der Stede
** Immediate Download
** Swift Response
** All Chapters included
** Excel Files Included
, Merchant and Van der Stede
Management Control Systems: Performance Measurement, Evaluation, and Incentives, 5e
Instructor’s Manual
Contents
I. Introduction
1. Introduction 8
2. Model Syllabi 11
3. Case Matrix 56
4. The Case Method of Instruction: Suggestions for Students 60
II. Teaching Notes for Cases
Chapter 1 Cases
1. Leo’s Four-Plex Theater 65
2. Wong’s Pharmacy 67
3. Private Fitness, Inc.* 68
4. Atlanta Home Loan 70
Chapter 2 Cases
5. Office Solutions, Inc. 75
6. Puente Hills Toyota 81
7. Kooistra Autogroep 86
Chapter 3 Cases
8. Witsky and Associates, Inc. 94
9. The Rancho View Knolls Land Deal* 97
10. EyeOn Pharmaceuticals, Inc. 101
11. Axeon N.V. 105
Chapter 4 Cases
12. Controls at the Bellagio Casino Resort 114
13. PCL: A Breakdown in the Enforcement of Management Control 120
Chapter 5 Cases
14. Philip Anderson 124
15. Sunshine Fashion: Fraud, Theft, and Misbehavior among Employees 129
16. Better Beauty, Inc. 135
17. Fit Food, Inc.* 139
18. Atlantis Chemical Industries 144
, Merchant and Van der Stede
Management Control Systems: Performance Measurement, Evaluation, and Incentives, 5e
Instructor’s Manual
Chapter 6 Cases
19. Diagnostic Products Corporation 147
20. Game Shop, Inc. 153
21. Family Care Specialists Medical Group, Inc. 161
Chapter 7 Cases
22. Kranworth Chair Corporation* 166
23. Zumwald AG 173
24. Global Investors, Inc.* 177
Chapter 8 Cases
25. Royal Wessanen NV 182
26. The Stimson Company 194
27. Multiple Versions of the Plan 198
28. Vitesse Semiconductor Corporation 203
A spreadsheet containing the IRR data and calculations is available online on the
publisher’s website.
29. VisuSon, Inc.: Business Stress Testing 209
Two VisuSon, Inc. databases are available online on the publisher’s website—one
for instructors and one for students.
Chapter 9 Cases
30. Harwood Medical Instruments PLC* 215
31. Giroux Glass, Inc. – Bonus Plan§ 218
32. Superconductor Technologies, Inc. 222
33. Raven Capital, LLC 230
Chapter 10 Cases
34. Behavioral Implications of Airline Depreciation Accounting
Policy Choices* 241
35. Las Ferreterías de México, S.A. de C.V. 245
36. Industrial Electronics, Inc. 249
37. Haengbok Bancorp* 253
38. Corbridge Industries, Inc. 257
39. King Engineering Group, Inc. 262
40. Berkshire Industries PLC* 266
Chapter 11 Cases
41. Catalytic Solutions, Inc. 275
42. Dortmunder-Koppel GmbH 282
