CPA PM Elective case studies
CPA PM Elective · Put your knowledge to work in context.
The CPA Performance Management (PM) Elective is one of the four elective modules in the CPA Canada Professional Education Program (PEP). It is designed for candidates who want to work where accounting meets operational decision-making: management accounting, FP&A, business partnering, cost and profitability analysis, and strategic performance measurement. The CPA PM Elective case studies are 5 cases and about 5,505 words.
1Greenhills Community Services: a scorecard that no longer points at the strategy
Greenhills Community Services is a not-for-profit aged care and disability provider with nine sites across three regions and revenue of $148 million. In March the board approved a three-year strategy built on three shifts: moving 40% of revenue from block-funded government contracts to individualised and private-pay funding; consolidating nine sites into six; and replacing paper care plans with a digital platform by mid-2027.
1,087 words, about 5 min2Kingsford Pumps: cross-subsidy, a special order and a costing method under pressure
Kingsford Pumps manufactures two lines at one plant. The Standard line sells 30,000 units a year and uses 2 direct labour hours each; the Custom line sells 2,000 units a year and uses 10 direct labour hours each.
1,136 words, about 6 min3Halcyon Group: a transfer price dispute that destroys group profit
Halcyon Group has two divisions. Instruments manufactures a sensor module; Systems assembles and sells monitoring systems.
1,198 words, about 6 min4Lakeside Suites: rate architecture, channel mix and a bonus that buys occupancy
Lakeside Suites is a 140-room independent hotel in a regional city serving two segments. Business travellers dominate Monday to Thursday; leisure and event guests dominate Friday and Saturday; Sunday is the weakest night.
1,092 words, about 5 min5Northfield Foods: an automation business case that turns on 1.3%
Northfield Foods is considering a robotic palletising line for its dry-goods plant. The installed cost is 3,000,000, with a six-year expected life and no residual value.
992 words, about 5 min