Case #1. Garden Royal is one of the finest and grandest hotels in the City of Ozamiz, Misamis Occidental, Philippines. It offers state-of-the-art room accommodation, excellent room service, catering, function rooms and more. Since its existence, Garden Royal hotel was performing very well in terms of profitability, quality service and customer satisfaction. Before the pandemic, the hotel spent huge amount of money for maintenance, repairs and renovation. The purpose of such repairs and maintenance was to prepare for something innovative service and at the same time timely for the preparation for the coming summer season (the season where there is a great demand or high level of sales). To make the story short, as of the moment, Garden Royal is experiencing financial challenges because it was greatly affected by the pandemic. No cash inflow as a result of sales and huge amount of money was spent for its people and maintenance cost. The company as of this time is considering temporary shutdown of the Garden Royal and even planned to sell the hotel. Question: 1. Discuss what managerial accounting concepts, tools or techniques that you can use in order to further analyze the current situation of the hotel. Explain why you use that concepts, tools and techniques. 2.In recommending whether the hotel will be shutdown temporarily or not, what will be your utmost consideration for such decision? 3. Based on the current situation, what will be your recommendation? Provide scientific basis for your answer. 4. Conclusion of this case and recommendation Case # 2. CDR King Philippines. CDR King is known for selling IT and computer accessories, cellphone accessories, electronic devices, and the like. CDR King started its venture at Quiap0, Manila. Because of its huge success, the management decided to expand its business venture by establishing more CDR King store in every mall to capture the wide coverage of the target market. Subsequently, more and more CDR King stores were established successfully and it turned out be marketable despite of having a small margin/income to its items being sold. Despite of the success of CDR King and being able to rock the market in the industry, at present, noticeably, CDR King is nowhere to be found. The noise of CDR King before in the market was replaced by the deafening silence of its existence now. Questions: 1. Based on your observation, what do you think the possible dilemma or challenges faced by CDR King that is why they are currently struggling as of the moment. Justify your answer/s. 2. Having been experienced CDR King, what would be your suggestions to enhance or improve their operations and become more profitable? 3. In analyzing the situation of CDR King, what would be the applicable managerial accounting concepts/tools/methods that can be used and why? 4. Considering the situation of CDR King, what would be your recommendation or strategies in order to get back for what it was before. 5. Conclusion of this case and recommendation. Case # 3. Divisoria Manufacturing Plant Divisoria Manufacturing Plant is engaged in manufacturing of steel. Because of the pandemic, it decided to temporarily close the plant until the situation gets back to normal. After 5 months, as per advice by IATF, non-essential establishments may operate with 50% capacity limit to its employees. With this consideration, Divisoria is considered as a non-essential and allowed to operate with 50% capacity workforce. Limited capacity also means that limited and decreased productivity. While temporarily closed, the plant still incurring unavoidable fixed costs to maintain the manufacturing plant. Questions: 1. If you are the CEO of the manufacturing plant, would you open the manufacturing plant despite of the limitation? 2. What would be your basis in deciding whether to operate or not the manufacturing plant? Justify your answer with your chosen method/technique in analyzing the situation. 3. Conclusion of this case and recommendation. Case # 4. Small Private Hospital A small private hospital is successful in its hospital operations to address the health care needs of the community. The hospital went well until such time COVID 19 strikes and affected most of the business establishments including hospitals. This private hospital is considering to shutdown temporarily because of the expensive and costly paraphernalia needed in order to adhere to the minimum health standards as required by the DOH during this pandemic. Being a small private hospital, it seems that the situation affected the operations and financial aspect of the hospital with its long-term goals. Particularly, it affected their profitability and liquidity of the hospital. During the pandemic, there were sudden decline of patients going to hospital because they are afraid to get infected with the virus. Additionally, for the hospital to continue to operate, it needs more supplies and equipment to continuously serve the general public without sacrificing the health standards and the health protocols in order to fight against COVID 19. Questions: 1. As small private hospital, will you continue or shutdown temporarily? 2. What will be your scientific basis in deciding whether to continue or to temporarily shut down? Justify your answer. 3. If you are the owner of this small private hospital, what will be your strategic plans in order to save the investment and at the same time save the employees during this time of pandemic? 4. Conclusion of this case and recommendation. 4. Conclusion of this case and recommendation