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case 33: data from case intro, three memos, income statement, and balance sheet. computer improvement in a professional services firm. Assumptions will lead to an instructive variety of results.

Case 33 Piping Plus Curly, Maureen Mo to her friends, and Lamy founded CMIL Mechanical Engineers nearly ten years ago. The firm has grown substantially, and it now employs 28 engineers. CML emphasizes industrial and commercial work related to the construction of facilities. For example, they have designed heating and ventilation systems for factones and shopping malls, piping for refineries and chemical plants, and even a treatment facility for oil tanker ballast water. obviously, they have undertaken mamy other jobs over the years, but these represent their market niche. When CML first started business, most of the work was subcontracts for heating and ventilation systems for individual buildings. The jobs are now larger, more complex, and technically far more sophisticated, but CML still generally works as a subcomtractor to another design fim. None of the founders, who are still the owners, want to diversify into other branches of engineering or into more general construction or into project management. They enjoy being in close contact with the technical details, even though they do relatively little design work themselves. Virtually all of the analysis and technical drawings are done with an ever-increasing amay of software packages. However, there are beginning to be problems in interfacing with the project management software used by some of their clients. Furthermore, they would like to link the finm's accounting and time tracking and billing software with thefim's software for design, drawing, and project management. Case 33 Piping Plus Curly, Maureen Mo to her friends, and Lamy founded CMIL Mechanical Engineers nearly ten years ago. The firm has grown substantially, and it now employs 28 engineers. CML emphasizes industrial and commercial work related to the construction of facilities. For example, they have designed heating and ventilation systems for factones and shopping malls, piping for refineries and chemical plants, and even a treatment facility for oil tanker ballast water. obviously, they have undertaken mamy other jobs over the years, but these represent their market niche. When CML first started business, most of the work was subcontracts for heating and ventilation systems for individual buildings. The jobs are now larger, more complex, and technically far more sophisticated, but CML still generally works as a subcomtractor to another design fim. None of the founders, who are still the owners, want to diversify into other branches of engineering or into more general construction or into project management. They enjoy being in close contact with the technical details, even though they do relatively little design work themselves. Virtually all of the analysis and technical drawings are done with an ever-increasing amay of software packages. However, there are beginning to be problems in interfacing with the project management software used by some of their clients. Furthermore, they would like to link the finm's accounting and time tracking and billing software with thefim's software for design, drawing, and project management