In this two-part case, students are asked to assume the role of a consultant for Where’s da Beef (WDB), a large cattle feedlot in southern Kansas that owns approximately 30,000 head of cattle at any given time. In completing this case, students will learn more about the inventory process in general. They will also learn how drones and automated counting software, emerging technologies with a variety of business uses, can be effectively used to make inventory counting and auditing more efficient and effective.

A key feature of this case is that it encourages students to develop an innovation mindset. Students are encouraged to consider how they might imagine a process or address a problem in a better manner than is currently handled today. This can include how emerging technologies can bring value. Students are also encouraged to learn more in order to further develop their ideas. In this constantly changing environment, it is critical that students develop a passion for lifelong learning and that they’re curious and actively seek out information and an understanding. This can include reading, talking to others who might have valuable insights to offer or learning about an emerging technology.

• Part I, “Imagine better and learn more,” is intended to be completed before class. Students are given background about WDB and about the traditional inventory process and they are asked to watch a brief video about WDB, drones and automated counting software. They are also asked to think about any additional technologies or process changes that might provide value.

• Part II, “Take action and look to the future” has three sections: a, b and c.

  • Part IIa requires that students perform the inventory count for 11 cattle pens using the CountThings software.

  • Part IIb requires the same steps as Part IIa; however, there are 36 cattle pens to count. Part IIb is more complicated due to the number of images to review and the overall reconciling items.

  • Part IIc, students are asked to write a memo to the Audit Committee of WDB about the pros and cons of using drone technology and automated counting software for this inventory process. The memo should be persuasive with the goal of convincing the Audit Committee to either adopt drone technology and automated counting software as part of the inventory process at WDB or to continue using the traditional inventory count methods.

You can require students to perform Parts IIa and IIc only, Parts IIb and IIc only, or all sections. Part IIa could be assigned as individual work and Part IIb could be assigned as group work because it is more complex.

Suitable courses: auditing (external or internal); data analytics

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