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Fran Hayden Joins Dairy Engineering
By Glyn Jones, University of Waikato Background Dairy Engineering (NZ) Ltd has its headquarters in Hamilton, New Zealand, with manufacturing plants in South Auckland and Christchurch. The company manufactures equipment for the dairy industry. In its early years it focused on the domestic market, but in the last five years it has expanded into the export market. The company employs 450 people, which makes it a large company by New Zealand standards. The accounting department at the head office is organised into two sections: cost accounting and management information services (MIS). The accounting department is structured as shown in Exhibit 1. Exhibit 1: Description of Employees in the Case Name Rob Poor Position Chief accountant Description Rob is the accounting department manager. He is 40 years old and is a qualified accountant with a chartered accounting (ACA) qualification. He has been with the company for six years. He is an unassuming person regarded as a bit ‘soft’ by his staff. cost Vernon is 30 years old and is a graduate with an ACA qualification. He joined the company 18 months ago. He is considered an easygoing type and is well liked by his staff. Peter is 37 years old and has a science degree in dairy technology. He is also studying part-time for a management degree through Massey University. He is regarded as ‘moody’ and is not well liked by his staff.

Vernon Moore

Chief accountant

Peter Bruton

Management accountant

Fran, the New Graduate Fran Hayden was in the final year of her bachelor of management studies (BMS) degree at the University of Waikato, where she had proved to be a high achiever. Fran was interested in a position with Dairy Engineering because of the opportunity to gain practical experience and the company's higher starting salary compared to the industry average.

Fran sent her

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