The owner of an ice cream company needs to evaluate the performance of three regional companies. To do the analysis, students must turn the budget to seasonal temperature changes; calculate revenue, volume, price and efficiency variances, analysis of the impact of transfer pricing, and calculate return-on-investment. In addition, the owner, as the strategic limits and how to balance his manager holds.

The owner of an ice cream company needs to evaluate the performance of three regional companies. To do the analysis, students must turn the budget to seasonal temperature changes; calculate revenue, volume, price and efficiency variances, analysis of the impact of transfer pricing, and calculate return-on-investment. In addition, the owner, as the strategic boundaries and how to set compensate its manager holds.
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Robert L. Simons,
Antonio Davila
Source: HBS Premier Case Collection
11 pages.
Release Date: 18, March 1997. Prod #: 197085-PDF-ENG
Compagnie du Froid, S.A. HBR case solution

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