Accounting & Business Case

Analysis Method
Session 3

Miranti Kartika Dewi

 Questions to be Discussed

What are the key

What would you elements of Balance
What’s strategic
constitute key strategic Scorecard and how each
leadership?
leadership actions? element of BSC relate to
each other?

How has Cheung Yan What lessons you could

seen such success as a learn from Cheung Yan
strategic leader? What which would be
are the qualities she beneficial for developing
possesses? your future business?
Remember, there are usually no objectively right
answer to a case. The
best answer is the
one with the strongest evidence
backing it.
(Ellet, 2018)
 Evaluation Case Study
Express a judgement Tools for analysis
about the worth, value or
effectiveness of a • Criteria as a standard to assess the worth, value or
effectiveness of a performance/act/outcome
performance, act or
outcome. • Include both sides: positive and negative

Goal
• To assess performance/act/outcome of decision that has
been taken
• To develop next strategy

Example
• Chan and her two key associates, Chin and Chun, were
reassessing the firm’s long-term growth strategy. Was
their business more an on-line operation or should it
compete directly against more traditional outlets? How
fast did it have to grow to protect its initial success? What
would be the financial implications of various growth
strategies?
 6 Elements of
Evaluation Case Study
Identification of the subject Criteria selection Criteria-based analysis
•Can be anything from an individual, team, •The criteria should be relevant to •Looks at the case evidence related to
product, and company performance to decisions and relevant to the subject of each criterion and considers whether it
the effectiveness of a company strategy evaluation provides positives, negatives, or both
or a nation’s economic policy. •Criteria that yield a quantitative about the subject.
measurement are a good place to start
an assessment.

Overall evaluation Identification of contingencies

•Decide which option offers the best fit •Acknowledge any contingency that could
between your criteria and evidence in have a significant impact on the overall
the case. evaluation. Recommended actions
 Case reading process
Read the first and Take a quick look
the last sections at other sections List the things you
of the case. What and the exhibits Stop! Think of the need to know
is the core to determine 2 powerful test about the
scenario of the what information situation.
case? the case contains

Go through the
case, skim
Carefully read and
sections, and Make a
analyze the
mark places or conclusion about What actions
information
take notes about the case’s main does your
you’ve identified
where you find issue, backed by position support
that is relevant to
information that evidence from the or require?
the things you
corresponds to case.
need to know
the list of things
you need to know