CPE SESSION 39 - Wednesday, 1:00 PM - 4:00 PM

Tri-Cities Community Bank: A Balanced Scorecard Case

Description/Objectives:
The Tri-Cities Community Bank case, based on an actual balanced scorecard (BSC) implementation, introduces fundamental scorecard concepts at an introductory level. However, the case can be taught at a higher level by integrating other core business school materials taught in Management and Statistics. Students develop BSC materials, analyze outcomes, and prepare a presentation to management.

The case is divided into three sections. The introduction presents an overview of the case scenario and a BSC tutorial. The BSC material provided in the introduction is sufficient to enable students to address BSC issues contained in the case. Students do not have an assignment associated with the case introduction. Case A provides students with the opportunity to apply BSC concepts by preparing cause-and-effect chains of performance measures that lead to improvement in key financial measures. Case B requires students to analyze financial outcomes and interview data. This case can be covered in one 75-90 minute class session.

Format/Structure:
The workshop consists of case preparation and discussion. The case will be analyzed and discussed in a group setting.

Intended Audience:
The workshop is intended for professors who teach Managerial or Cost Accounting at the undergraduate or graduate level.

Presenter:
Stan Davis, Wake Forest University
Doug Cagwin, University of Texas–Brownsville