【案例名称】Kansas City Zephyrs Baseball Club, Inc.

【作者】Kenneth A. Merchant, Krishna G. Palepu, Joseph P. Mulloy

【页数】12

【格式】PDF

【语言】英语

【出版日期】1987年3月2日

【修订日期】1996年7月24日

【学科】会计 (Accounting)

【案例编号】187088-PDF-ENG

【来源】HBS Premier Case Collection

【网页】http://cb.hbsp.harvard.edu/cb/product/187088-PDF-ENG

【简介】

Describes a dispute between the owners of the major league baseball teams and the players' union about the profitability of the baseball teams. The issue is important because of the ongoing collective bargaining negotiations. A consultant is brought in to decide whether a representative team, the Kansas City Zephyrs, is making or losing money. He has to settle a number of accounting disputes about roster depreciation, signing bonuses, deferred compensation, and stadium costs.

【涉及课题】

Accounting policies; Accounting procedures; Cost allocation; Labor relations

【背景】

    * Geographic: United States
    * Industry: Baseball
    * Company Revenue: $30 million annual revenues
    * Event Year Begin: 1985
    * Event Year End: 1985

【下载】

http://www.mbabbs.com/thread-400-1-1.html