Company Case Analysis
Abstract This is a case analysis of the Our Company, Incorporated. The paper includes an introduction of the company, overview of the industry, discussion of two emerging accounting practices to include the balanced scorecard and activity based management, definition of these accounting practices including an analysis of the impact on the organization, and finally conclusions and recommendations. Our Company Case Analysis The Our Company, Inc. ... The Our Company provides higher education to working adults and has been doing so for more than 25 years. ... The Our Company, Inc. ... Our Company completed their initial public offering (IPO) on December 6, 1994 with a price of $0. ... Our Company Locations. ... Western International University (WIU) was founded in 1978 and purchased by the Our Company in 1995. ... The Our Company, Inc. ... Our Company Stock Chart. ... Table 2 is the Income Statement for the Our Company for the fiscal years of 2000-2002. ... Our Company (APOL) Income Statement. ... Table 4 identifies the Cash Flows for the Our Company. ... Our Company (APOL) Statement of Cash Flows. ... Last year, Our Company introduced a new method of delivery for student course materials called rEsource. ... Also the materials can be constantly updated and distributed at much less cost to both the student and the Our Company. ... The Our Company, Inc. ... 555 2727 APOL Our Company, Inc. ... Notice that the Our Company ranks first in both market capitalization and sales but is ranked fourth overall in employees behind KinderCare Learning Center, Sylvan Learning System, Inc. ... Our Company has a good Price/Earnings (PE) ratio of 48. ... The Our Company, with a value of 27. ... Overall, the Our Company is becoming the distinguished leader in the schools industry and appears to be the leader for years to come as their growth continues. ... These identified key performance measures help the company to improve management through strategic initiatives. Using the company’s mission and vision statements teams can strive for measures that are idealistic, and make them a reality. Due to Our Company, Inc. ... From the corporate prospectus, they state that their “mission is to provide practical, real-world education with unsurpassed convenience and efficiency” (Our Company, Inc. ... Financially the company gains revenues through tuition, investments, and stock options, as demonstrated by the financial statements. One way the Our Company, Inc. ... The primary uses of Activity Based Costs tend to be strategic in nature and include: · Evaluation of product line or customer profitability · Enhancement of make or buy decisions, and · Costing of intra-company services. ... It also expands the analysis to understand and define: · Non-value-added activities · Cost drivers · Performance measurements · Opportunities to redefine/redesign business processes. ... Applying this discipline to the Our Company, we can compare where it would benefit or improve their accountability system, although the Our Company might be reluctant to change their winning system. In conclusion, this paper has identified the Our Company and its subsidiaries, discussed the schools industry, then defined and analyzed the balance scorecard and activity-based management accounting methods. By using the Balanced Scorecard and incorporating improvements associated with Activity-Based Management, the Our Company could have further breakthroughs in cost savings and better delivery of student materials and teaching methods. These methods can lead the Our Company in furthering their model of “Globalization of Higher Education”.