case analysis代写 This case analysis will be used to measure program effectiveness and the application of certain competencies.
Instructions:
You have one hour to complete this case, using no outside resources. This case analysis will be used to measure program effectiveness and the application of certain competencies. You will not be graded on this case, and your ability on this case will not determine your ability in the MBA program or future success. You have one hour to complete. The company presented below is purely fictional.case analysis代写
翻译：你有一个小时的时间完成以下案例，不能使用任何外部资源。这一案例的分析将用于衡量项目的有效性和某些能力的应用。此案例不予评分，你完成此案例的能力不决定你将来的成功或学习 MBA 课程的能力。你有一小时完成，下面所介绍的公司纯粹是虚构的。
Name: Date:_ ___
8:00 AM.
You have just been appointed as the new president of Visionaid, a global computer consulting and database security firm. Visionaid has been suffering for the last two years under your predecessor who took the firm public. To complicate matters, the previous president was the founder, and he still remains the majority stockholder within the company.case analysis代写
早晨 8:00. 你才被任命为 Visionaid(一个全球性的计算机咨询和数据库安全公司)的新总裁。 Visionaidi 在曾经成为上市公司的前辈管理下，过去两年间，状况不好。为了使问题复杂化，前任主席也就是创始人，他仍然是公司内部的占有多数股份的股东。
The controller,
visiting from the international headquarters in Beijing, has come to you to report that an accounting fraud has been taking place perpetrated by the CFO of the organization, a close friend of the former president and owner. The firm is actually bleeding more red than the accounting department is willing to let on. The CFO, according to the controller, has worked in concert with the auditing firm and shifts inventory from one location to the next to look as if there is more inventory than actually exists. The controller explains that he has been keeping a sub-ledger for some time, and that actually the firm is probably bankrupt.case analysis代写
监控者，从北京国际总部参观回来，向你报告该组织的 CFO 财务总监有欺诈行为，他是该公司前任主席的亲密朋友。该公司实际财务状况比其财务部门所披露的严重得多。根据监控者的汇报，该财务总监曾与审计公司一起把存货从一个地点转到下一个地方，以至于看起来存货多于实际数量。该监控者解释说，他已经保持记录总账有段时间了，实际上该公司很可能要破产。
With your current knowledge of ethical and spiritual development, communication skills, analysis and problem solving, cultural understanding, and numeracy, and any other related areas you can marshal, how do you handle this case properly? It is now 8:30 am. case analysis代写
How do you begin?
The balance sheet and income statements for the last two years are included for your perusal. Be specific with your statements and tasks (i.e. Called the human resources department for files on the CFO, etc). 以你当前对有关于企业道德和精神的认知，沟通技巧，分析和解决问题的能力，对行业文化的理解，以及你对其它相关领域知识的了解，你如何恰当处理此案例？现在是上午 8:30。你如何开始呢？你所阅读的数据包括最近两年的资产负债表及收入报表。使你的报表和任务具体化（例如：给人力资源部门打电话要有关 CFO 的数据，等等）。
| Visionaid Consolidated Balance Sheet
Visionaid 综合资产负债表 Current Year(今年) Previous Year(去年) Assets(资产) Current Assets(流动资产) Cash/cash equivalents(现金) $ 44,458 $ 58,755 Inventories(存货) 159, 230 28,000 Prepaid expenses(预付费用) 35,798 36,954 Property and equipment(固定资产) 175,659 134,590 Deferred tax assets(递延税务税务) 14,555 19,798 Goodwill, net(商誉净资产) 0 36,796 |
||||
| Other assets, net(其它净资产) 79,565 | 82,545 | |||
| Restricted cash(用途受限现金) 18,797 | 19,238 | |||
| Total assets(总资产) $ 528,062
Liabilities and stockholders’ equity(负债及业主权益) Current liabilities(流动负债) |
$ 416,676 | |||
| Notes payable (应付票据) $360,459 | $115,500 | |||
| Accounts payable(应付款) 100,200 | 88,898 | |||
| Long-term debt(长期债务)
Stockholders equity(股东权益) |
44,459 | |||
| Common stock(普通股) 1,000 | 1,598 | |||
| Paid-in capital(已付资本) 64,403 | 131,221 | |||
| Retained earnings(保留盈余) 1,000 | 35,000 | |||
| Total liabilities/stockholders equity $528,062
(总负债/股东权益) Visionaid Consolidated Statement of Income (Vosionaid 合并性损益计算表) |
$ 416,676 | |||
| Current period | Previous period | |||
| Net sales(净销售) | $1,350,345 | $1,525,624 | ||
| Cost of Goods Sold(售货成本) | 759,998 | 825,997 | ||
| Gross Profit(毛利润) | 590,347 | 699,627 | ||
| Restructuring charge(重组费用) | 75,000 | |||
| Taxes(税) | 36,445 | 44,295 | ||
| Net income(净收益) | 478,902 | 655,332 | ||
答：
由资产负债表,的确显示目前的存货相较于去年存货约增加五倍之多, 这么高的存货是相当不正常的，是需要搞清楚原因的。case analysis代写
存货数量的正确性. 召集会计部门及生产部门开会，以了解库存量是否正确，会计认列的方式是否正确。是否真如 controller 所怀疑存货数据为造假，必须要进一步澄清事实真相。如有必要需进行全厂盘点。
如果存货确实这么多，需要进一步了解为什么会增加如多的存货 ? 需要和业务部及生产部门开会了解是何种策略导致公司库存增加如此之快速。生产单位和销售部门之间是否存在有沟通不良的问题。而业务部门是否未能及时将市场需求降低反应给生产部门，而导致工厂持续生产货物确因无实际的客户需求，而导致供需失调，最终成为呆滞料件，造成公司损失。
今年应付票据亦为去年的一倍之多，需请会计部门提出详细应付款项清单，逐一了解是否为合理之费用。商誉净资产为何为”零”，亦需由会计部门需提供相关之凭证并说明之。其次,已付资产为什么会由去年的 131,221 减少为 64,430 会计部门需提供相关之凭证并说明之。case analysis代写
何谓 Restructuring charge(重组费用)，此项用途需由会计及管理部门提供详细数据及据体说明。是否为必要之费用非常有必进一步的搞清楚。公司运营不佳，销货金额及获利均不如去年，何以固定资产仍高于去年度？是否有增加非必要的设备有必要和管理部门及生产部门进行了解。
10:30 AM.
The public relations department has just received a call from The Wall Street Journal and they have forwarded the call to you. A reporter at WSJ received an anonymous tip that the company is withholding information from shareholders that is financially relevant. What do you do?case analysis代写
早上 10:30. 该署公共关系部门收到来自华尔街日报的电话，他们同时把电话也转发给了你。华尔街日报记者收到一封匿名举报信，该公司拒绝给予有关财政相关信息。你怎么做?
答：
我会联系记者，针对于此匿名举报信内容的真实性，我们会非常严肃慎重的调查此事。公司内部会做调查，若是恶意诋毁，我们会采取法律行动，当然我们也不允许有任何影响公司、股东、投资人等的利益的情况出现。所以，请媒体朋友们给一点时间，待内部调查完毕一定给公众一个交代。
然后立即请律师方面出正式律师函给相关媒体，告知目前公司正在针对于外界相传的假账事宜做内部调查，秉承负责任的态度。调查结果出来后会第一时间向媒体公开。在调查期间，不希望看到外界对我们公司有过多的揣测，希望各媒体朋友谅解。同时，还需要向证监会、证交所也坦承此事，告知目前正在内部严格的审查，秉承诚实守信公正的态度。希望股市停牌 1 周，一周后公布内部调查结果，公正、公开，并会第一时间向公众、股民交代。case analysis代写
公司在内部调查期间，公共关系部门需要和各个与公司有交易、有往来的供应商、代理商、客户端等交流，稳定其情绪。让他们知道公司非常有责任、有信心、有实力。让公司 HR 稳定员工情绪。稳定公司正常运营。
11:00 AM
The Chairman of the Board calls and asks how things are going. What do you disclose? How do you handle this call?case analysis代写
11:00 AM 董事会主席打电话询问你事情进展如何。你会公布什么? 你如何处理这个电话?
答：我会立即告之董事长自己处理此事的解决方案，以及截止目前调查的结果。希望得到董事会的支持。调查结果会真实的告知董事会，并告知预计采取的方案。若，调查后确实有欺诈行为，则会召开记者招待会，向公众公开，并告知，相关此刑事案件以及刑事责任人，会提交给相关执法部门处理。同时公开公司真实财务数据给证监会、证交所，重新开盘。
