Bellaire Clinical Labs, Inc. (B)

6 Pages Posted: 21 Oct 2008

See all articles by Richard Brownlee

Richard Brownlee

University of Virginia - Darden School of Business

Luann J. Lynch

University of Virginia - Darden School of Business

Multiple version iconThere are 2 versions of this paper

Abstract

This case exposes students to (1) basic assumptions in the creation of an operating plan; (2) analyzing the difference between actual and planned financial results, including the development of flexible expense budgets, quantifying the profit impact of various business risks that impact profit, and preparing a comprehensive reconciliation of actual and planned profits; and (3) thinking through some basic issues associated with performance evaluation of the functional manager. It may be used as a stand-alone case on flexible budgeting, or it may be paired with the A case (UVA-C-2178) in a module on budgeting and strategic-profitability analysis or flexible expense budgeting.

Keywords: budgeting, performance measurement, profitability analysis, strategy formulation, management control systems

Suggested Citation

Brownlee, Richard and Lynch, Luann J., Bellaire Clinical Labs, Inc. (B). UVA-C-2179, Available at SSRN: https://ssrn.com/abstract=908084

Richard Brownlee (Contact Author)

University of Virginia - Darden School of Business ( email )

P.O. Box 6550
Charlottesville, VA 22906-6550
United States
434-924-4800 (Phone)

HOME PAGE: http://www.darden.edu/faculty/Brownlee.htm

Luann J. Lynch

University of Virginia - Darden School of Business ( email )

P.O. Box 6550
Charlottesville, VA 22906-6550
United States
434-924-4721 (Phone)
434-243-7677 (Fax)

HOME PAGE: http://www.darden.virginia.edu/faculty/lynch.htm

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