Kalamazoo Zoo Harvard Case Solution & Analysis

Variance analysis is popular in budgeting and managerial accounting, and is a required skill to be instructed in any opening budget course. The Kalamazoo Zoo is a brief, amusing instance to be used in teaching variance analysis. The case is best taught after students have learned the basics of variance analysis, using a regular text. [Recommended content is "Variance Analysis and Flexible Budgeting," Harvard Business School Publishing, Note 9-101-039, c 2000, and the on line HBS tutorial on variance analysis].

Kalamazoo Zoo Case Study Solution

The Kalamazoo case may act as a brief homework assignment or an in-class group exercise. In the case, pupils must determine why the Zoo is losing cash. Using variance analysis, students can examine the impact of the Zoo's successful animal breeding application (which has produced a higher number of animals) and the amount of food the creatures are consuming. From this easy premise, the case can be utilized to discuss how additional variance analysis is essential to fully understand the drivers of financial performance, and to discuss the expenditure and revenue implications for the Zoo. The case also allows for a discussion of simple budget choices that would enhance earnings and reduce costs.


This is just an excerpt. This case is about FINANCE & ACCOUNTING

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