• Berendsen Island

      Bisselink, Rick; Roodhooft, Filip; Stouthuysen, Kristof; Teunis, Ineke (2015)
    • Customer lifetime value analysis at COMTEL

      Van Gool, J.; Roodhooft, Filip; Kemseke, P. (2010)
      By analyzing this case, students learn to apply management accounting and cost control concepts in practice. They will also think independently, creatively and in a structured way on the development of marketing strategies. The proposed questions require the students to calculate customer lifetime values for the acquisition of new customers across product segments, calculate up-sell and win-back potential, prioritize which segments should be targeted with promotional campaigns and assess the use of multiple marketing campaigns for the selected segments
    • Eandis: Financing the rollout of smart meters in a regulated environment

      Roodhooft, Filip; Momber, Ilan; Meeus, Leonardo; Hadush, Samson Yemane (2019)
      n 2014, Eandis System Operator CVBA (Eandis), a low- and medium-voltage power distribution system operator (DSO) in Belgium, had an ambitious plan for investing in a smart metering infrastructure, but the regulatory context was uncertain. The company had been operating in a regulated monopoly characterized by a cost-plus pricing regime. The regime allowed the company to recover its costs through the tariffs it charged grid users for access to the electricity distribution network. In recent years, the regime had motivated the company to invest in infrastructure; however, the cost-plus regime was about to be replaced by a new type of regulation based on incentives and the DSO's performance. Under the new regulation, DSOs could propose investments to the regulator, who then approved the investments based on a cost-benefit analysis. In this context, Eandis must decide whether to continue with its plan to invest in smart metering and, if so, how to structure the investment to appeal to the equity investors.
    • Food@home (A): strategic use of budgets

      Stouthuysen, Kristof; Roodhooft, Filip (2018)
      This is part of a case series. Food@Home is a Belgian online consumer food brand specialised in the home delivery of boxes containing recipes and ingredients. In two years, Food@Home created a new market and became the market leader. While at the end of 2015, Food@Home reported a negative operating income margin of 30%, the goal for 2016 was to was to break-even. To achieve this goal, Food@Home needed to upscale sufficiently and further successfully execute its strategy. To help with the execution and management of that strategy, John C, the financial director of Food@Home, needed to develop a budget. The CEO of Food@Home, Charles M, asked John to present an operating income and cash budget for the year ahead.
    • Food@home(B): strategic variance analysis

      Stouthuysen, Kristof; Roodhooft, Filip (2018)
      This is part of a case series. The Food@Home (B) case presents all the information available to Charles, the CEO, to evaluate the performance of Food@Home in 2016. It involves analysing the difference in original budgeted and actual financial results, including the profit impact of various sources of strategic profitability, and preparing a comprehensive reconciliation of actual and planned operating profit.
    • Royal Biscuits Inc

      Roodhooft, Filip; de Vlieger, An-Katrien (2008)
      Royal Biscuits Inc is a British manufacturing company of fine biscuits. They have a highly respected product portfolio of 3 fine biscuits: Supreme crisps (R), Tropical chocolates (R) and Sublime rolls (R).The turnover of Royal Biscuits Inc is steadily increasing, but margins are dropping significantly due to increased purchase prices of ingredients. In order to adjust the selling prices and thus improve the margins, the company urgently needs to know how much it costs to produce the biscuits. Therefore, they decide to set up a new straightforward costing system. The company opts for a standard costing system that allows them to recognise the generated costs upfront. By analysing this case, students are familiarised with a traditional standard costing system. The students are required to calculate standard costs and actual costs. A variance analysis helps them to draw conclusions. In addition, the students should build up an income statement using standard and actual costing.
    • RTE: Financing electricity transmission investments in a regulated environment

      Roodhooft, Filip; Hadush, Samson Yemane; Meeus, Leonardo; Momber, Ilan (2019)
      Leading up to 2013, Réseau de Transport d’Électricité (RTE), a French transmission operator (TSO), was the largest TSO in Europe’s electricity network. Like all European TSOs, RTE was subject to regulatory regimes. At the end of 2013, RTE was operating under a revenue cap, which required that it seek the regulator’s approval before making capital investments. The company was poised to undertake an ambitious investment program in 2014 to replace aging assets. However, the potential for regulatory changes, the need for the regulator’s approval, and the long depreciation life of the assets made planning difficult. RTE needed to develop a financial planning model that would help it decide whether to make the investment and how to prepare for possible regulatory uncertainties.
    • Time-driven activity based costing at Corelio printing

      Roodhooft, Filip; de Vlieger, An-Katrien; Joren, Luc (2006)
      Corelio Printing is the printing division of Corelio, a large Belgian multimedia news business. This division struggles with its costing system, a traditional method where overhead costs are allocated based on direct costs. This costing system may have been appropriate in the past, today however, it is not. The division suffers under-capacity, while the market situation is characterized by declining margins and increased service offered to the customers. Accurate cost control is hence crucial! In order to improve the costing system, Time-Driven Activity Based Costing (ABC) is presented as an alternative to the current system. By analyzing the case, students are familiarized with Time-Driven Activity Based Costing. They are encouraged to apply this new approach of ABC to a real business case in the printing business and to think about the pros and cons of this new method.
    • Time-driven activity based costing at Corelio printing - Teaching Note

      Roodhooft, Filip; de Vlieger, An-Katrien; Joren, Luc (2006)
    • Total Cost of Ownership of the procurement process at Hydrogen Cyanide Company

      Roodhooft, Filip; Van den Abbeele, Alexandra (2005)
      Hydrogen Cyanide Company is a company that is experiencing increasing costs. Management is convinced that a lot of money is spent on the procurement of catalysts for the production of hydrogen cyanide and that important savings can be made here. Therefore they want to re-evaluate their supplier selection process. Rationalising the procurement process is an increasingly important issue for companies today as purchasing plays a strategic role in a firm's profitability and enhanced shareholder value. This significance of purchasing makes it relevant for firms to understand which purchasing approaches are effective and efficient, and can thus contribute to their overall market success and profitability by cutting hidden costs of wastage, rework, returns, etc. Insights into this topic are important because purchasing professionals in many companies still need to demonstrate the contribution they make to the firm. This case study offers students the opportunity to gain these important insights. Students are challenged to compare traditional procurement practices, such as the weighted point method, with the more recently developed total cost of ownership method, which is based on activity-based costing.
    • Total Cost of Ownership of the procurement process at Hydrogen Cyanide Company - Teaching note

      Roodhooft, Filip; Van den Abbeele, Alexandra (2005)
      Hydrogen Cyanide Company is a company that is experiencing increasing costs. Management is convinced that a lot of money is spent on the procurement of catalysts for the production of hydrogen cyanide and that important savings can be made here. Therefore they want to re-evaluate their supplier selection process. Rationalising the procurement process is an increasingly important issue for companies today as purchasing plays a strategic role in a firm's profitability and enhanced shareholder value. This significance of purchasing makes it relevant for firms to understand which purchasing approaches are effective and efficient, and can thus contribute to their overall market success and profitability by cutting hidden costs of wastage, rework, returns, etc. Insights into this topic are important because purchasing professionals in many companies still need to demonstrate the contribution they make to the firm. This case study offers students the opportunity to gain these important insights. Students are challenged to compare traditional procurement practices, such as the weighted point method, with the more recently developed total cost of ownership method, which is based on activity-based costing.
    • Value creation through total cost of ownership in the extended supply chain

      Muylle, Steve; Roodhooft, Filip; de Vlieger, An-Katrien (2007)
      Europal is a family-owned medium sized company supplying packaging logistics solutions to customers in Europe. The company originally focused on the manufacture and selling of corrugated board packaging, but decided in the year 2000 to grow from a mere vendor towards a trusted partner accommodating the packaging logistics needs of its customers. Daikin Europe, the leading manufacturer and seller of air conditioning units, was the first company with whom Europal Logistics developed a close partnership. Thanks to the success of its value-added partnership with Daikin Europe, Europal was able to acquire the confidence of various companies such as Atlas Copco, Barco, Baxter, Mutoh and Tyco, and roll out similar collaboration initiatives at these organisations.