Publications
Publications
- March 1997 (Revised August 2017)
- HBS Case Collection
Compagnie du Froid, S.A.
By: Robert Simons and Antonio Dávila
Abstract
The owner of an ice cream company must evaluate the performance of three regional businesses. To do the analysis, students must flex the budget by seasonal temperature; calculate revenue, volume, price, and efficiency variances; analyze the effects of transfer prices; and calculate return-on-investment. In addition, the owner considers how to set strategic boundaries and how to compensate his managers.
Keywords
Analysis; Investment Return; Performance Evaluation; Revenue; Budgets and Budgeting; Food and Beverage Industry; Europe; France; Spain; Italy
Citation
Simons, Robert, and Antonio Dávila. "Compagnie du Froid, S.A." Harvard Business School Case 197-085, March 1997. (Revised August 2017.)