Leadership Contract Inc.: Finding Value Within

Name: Leadership Contract Inc.: Finding Value Within (English version)
SKU: W46144

Ian Dunn, Tomas Molinaro

Product #:W46144

Supplier:Ivey

Discipline:Accounting, General Management

Setting:Canada, 2023

Details:Case (PDF) • 7 pages • 2025-09-17

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In January 2023, Dr. Vince Molinaro, owner and founder of Leadership Contract Inc. (LCI), wanted to determine the value of each of his company’s service lines. Because the COVID-19 lockdowns began early in LCI’s second year of operations, Molinaro believed he had not had the opportunity to truly see which parts of his business brought in the most value. He expected the financial results from 2022 would provide more insight. Once he analyzed those results, he would decide where he should allocate time and resources within the company.

Learning Objectives

This case is best suited for an introductory managerial accounting course at the undergraduate level. Students should be introduced to the following topics prior to attempting the case: qualitative analysis (i.e., industry, consumer, corporate analysis) and basic subunit financial analysis (segment reporting). Students will complete the following tasks:

Analyze a company’s internal and external environments.
Qualitatively analyze options for the future.
Identify costs relevant to the decision as either direct or indirect.
Understand the behaviour of subunits with respect to profitability to understand the costs associated with each segment.
Develop a recommendation as a small business owner to achieve the business goals.

Leadership Contract Inc.: Finding Value Within

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Learning Objectives