CASE STUDY. The Tembec case is designed to illustrate the use of activity-based costing (ABC) information to improve the division’s management control system.

CASE STUDY. Part A concerns the budgetary process, including the different stages of this process, its style, its difficulties and challenges, and its usefulness in formulating the organization’s strategy.

CASE STUDY. Part B discusses key performance indicators and their use as well as their relation to budgets.

ÉTUDE DE CAS. Une discussion sur le processus budgétaire et déterminer des indicateurs clés de performance et leur utilisation ainsi que les liens des indicateurs avec un budget.

NOTE INDUSTRIELLE. Cette note industrielle est un complément au cas, il est donc préférable de la lire avant de commencer à l’analyser.

INDUSTRIAL NOTE. This industry note presents an overview of the economic environment of the forestry industry in Canada.