Business Case Studies & Business Publications

Boulevard Sandwiches, Inc. (B)

Brownlee, E. Richa...

Case

Boulevard Sandwiches, Inc. (B)

Brownlee, E. Richard II; Lynch, Luann J.

C-2434 | Published January 14, 2020 | 5 pages Case

Collection: Darden School of Business

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Alan Philips has just completed his first year as manager of Boulevard Sandwiches, Inc., Unit No. 2. Actual profit for the year was well below budgeted profit. Philips is preparing for a meeting with Carla Thomas, the owner of Boulevard Sandwiches, Inc., to discuss the 2018 operating results and Philips's performance for the year. In December 2017, Philips had met with Thomas and had accepted the 2018 budget as aggressive but achievable. Now, he must convince Thomas that he did a good job during his first year as manager and that he deserves a bonus. This case can be used alone or after "Boulevard Sandwiches, Inc. (A)" (UVA-C-2433), which focuses on preparing the 2018 budget for Boulevard Sandwiches Unit No. 2.

This case is intended to give students exposure to: 1) using basic assumptions in the creation of an operating plan; 2) analyzing the difference between actual and planned financial results, including the development of flexible expense budgets, quantifying the profit impact of various business risks that impact profit, and preparing a comprehensive reconciliation of actual and planned profit; and 3) thinking through some basic issues associated with performance evaluation of functional managers.