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      • August 2000 (Revised February 2001)
      • Case

      Plum Creek Timber (A)

      By: Max H. Bazerman, Hannah Bowles, Dov Brachfeld and Jack Troast
      Plum Creek Timber Co., the nation's sixth largest private timberland owner and forest products company, must decide whether to enter negotiations with the U.S. government to establish a Habitat Conservation Plan (HCP) on its Pacific Northwest properties for a... View Details
      Keywords: Conflict of Interests; Negotiation Process; Negotiation Participants; Environmental Sustainability; Business and Government Relations; Forest Products Industry; United States
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      Bazerman, Max H., Hannah Bowles, Dov Brachfeld, and Jack Troast. "Plum Creek Timber (A)." Harvard Business School Case 801-131, August 2000. (Revised February 2001.)
      • March 2000 (Revised February 2005)
      • Case

      Hewlett Packard--Computer Systems Organization: Selling to Enterprise Customers

      By: Das Narayandas and Robert C. Dudley
      In late 1996, Manuel Diaz, head of Worldwide Sales for Hewlett-Packard's (HP) Computer Systems Organization (CSO), is reviewing the results of an audit of HP's enterprise customer management approach with the objective of identifying market and organizational... View Details
      Keywords: Accounting Audits; Transformation; Customer Relationship Management; Cost vs Benefits; Marketing Strategy; Sales; Computer Industry
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      Narayandas, Das, and Robert C. Dudley. "Hewlett Packard--Computer Systems Organization: Selling to Enterprise Customers." Harvard Business School Case 500-064, March 2000. (Revised February 2005.)
      • December 1999
      • Case

      Sun Microsystems, Inc. (A6): Enterprise 250: Mark Canepa on the Newcomer as Change Agent

      By: Rosabeth M. Kanter and Jane Roessner
      Coming to Sun Microsystems after 20 years with Hewlett-Packard (HP), Mark Canepa brought a highly organized leadership style more characteristic of HP than Sun. His goal was to use the development of a new workstation product to build a disciplined, process-oriented,... View Details
      Keywords: Management Practices and Processes; Organizational Change and Adaptation; Organizational Structure; Cost Management; Leadership Style; Product Development; Technology Industry; Computer Industry
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      Kanter, Rosabeth M., and Jane Roessner. "Sun Microsystems, Inc. (A6): Enterprise 250: Mark Canepa on the Newcomer as Change Agent." Harvard Business School Case 300-080, December 1999.
      • November 1999
      • Background Note

      Recognizing Revenues and Expenses: Realized and Earned

      By: Robert S. Kaplan
      Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details
      Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry
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      Kaplan, Robert S. "Recognizing Revenues and Expenses: Realized and Earned." Harvard Business School Background Note 100-050, November 1999.
      • August 1999 (Revised February 2000)
      • Case

      Cisco Systems, Inc.: Acquisition Integration for Manufacturing (A)

      By: Steven C. Wheelwright, Charles A. Holloway, Nicole Tempest and Christian G. Kasper
      Describes the procedures and processes used by Cisco Systems in its acquisition of high-technology firms. Its goal is to retain key engineering talent and to leverage existing product development efforts, but to quickly merge acquired companies its own systems and... View Details
      Keywords: Information Technology; Leveraged Buyouts; Acquisition; Integration; Mergers and Acquisitions; Production; Activity Based Costing and Management; Corporate Entrepreneurship; Innovation and Management; Technological Innovation; Talent and Talent Management; Human Resources; Manufacturing Industry; Technology Industry; England
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      Wheelwright, Steven C., Charles A. Holloway, Nicole Tempest, and Christian G. Kasper. "Cisco Systems, Inc.: Acquisition Integration for Manufacturing (A)." Harvard Business School Case 600-015, August 1999. (Revised February 2000.)
      • August 1998 (Revised February 1999)
      • Case

      Product Development at Dell Computer Corporation

      By: Stefan H. Thomke, Vish V. Krishnan and Ashok Nimgade
      Describes how Dell redesigned its new product development process after experiencing a major product setback and a significant decline in firm profits in 1993. Dell's new process is challenged during the development of a new line of portable computers when the incoming... View Details
      Keywords: Cost vs Benefits; Profit; Managerial Roles; Risk Management; Product Development; Business Processes; Problems and Challenges; Risk and Uncertainty; Hardware; Computer Industry
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      Thomke, Stefan H., Vish V. Krishnan, and Ashok Nimgade. "Product Development at Dell Computer Corporation." Harvard Business School Case 699-010, August 1998. (Revised February 1999.)
      • July 1998
      • Teaching Note

      Hawthorne Plastics, Inc. TN

      By: Paul W. Marshall, John S. Hammond and William L Berry
      Teaching Note for (9-171-004). View Details
      Keywords: Risk and Uncertainty; Production; Cost; Quality; Theory; Management Practices and Processes; Decisions
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      Marshall, Paul W., John S. Hammond, and William L Berry. "Hawthorne Plastics, Inc. TN." Harvard Business School Teaching Note 399-004, July 1998.
      • October 1997 (Revised April 1998)
      • Case

      C-Car

      By: V. Kasturi Rangan and Marie Bell
      C-Car was the first automobile retailer in the United States to go public. Subsequently the owner, Mr. Gilliland, must decide how to invest the capital raised from the public ownership. This case describes in detail C-Car's highly profitable strategy of managing its... View Details
      Keywords: Business Model; Cost vs Benefits; Management Practices and Processes; Profit; Acquisition; Business Strategy; Public Ownership; Auto Industry; Retail Industry
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      Rangan, V. Kasturi, and Marie Bell. "C-Car." Harvard Business School Case 598-064, October 1997. (Revised April 1998.)
      • August 1997
      • Background Note

      Accounting for Manufacturing Companies

      By: Srikant M. Datar
      The accounting for a manufacturing company is examined, including the flow of costs from raw materials to work in process to finished goods and the distribution between an inventoriable or product cost and a noninventoriable or period cost. View Details
      Keywords: Cost Accounting; Product; Cost; Distribution; Accrual Accounting; Accounting; Manufacturing Industry
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      Datar, Srikant M. "Accounting for Manufacturing Companies." Harvard Business School Background Note 198-019, August 1997.
      • May 1997
      • Teaching Note

      Module Overview: Coordinating and Managing Supply Chains: Matching Supply and Demand TN

      By: Ananth Raman
      Prepares students to configure operating and distribution systems to provide product (or service) supply to match customer demand. Begins by introducing students to the supply-demand mismatch problem, documenting its significance in many companies, and suggesting ways... View Details
      Keywords: Demand and Consumers; Working Capital; Distribution; Cost of Capital; Management Practices and Processes; Supply Chain Management; Forecasting and Prediction; Supply and Industry
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      Raman, Ananth. "Module Overview: Coordinating and Managing Supply Chains: Matching Supply and Demand TN." Harvard Business School Teaching Note 697-126, May 1997.
      • February 1997
      • Case

      Enron Development Corp.: The Dabhol Power Project in Maharashtra, India (B) (Abridged)

      By: Louis T. Wells Jr.
      A new administration takes power in a state in India and cancels a power project agreed upon by the previous state government and a U.S.-based energy company. The project cancellation is based on allegations of irregularities, exorbitant costs, and political pressures. View Details
      Keywords: Energy Generation; Fairness; Cost; Cross-Cultural and Cross-Border Issues; Policy; Government and Politics; Contracts; Market Entry and Exit; Negotiation Process; Conflict Management; Energy Industry
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      Wells, Louis T., Jr. "Enron Development Corp.: The Dabhol Power Project in Maharashtra, India (B) (Abridged)." Harvard Business School Case 797-086, February 1997.
      • December 1996 (Revised February 1998)
      • Case

      Colorscope, Inc.

      By: V.G. Narayanan and Joseph Cha
      A small company in the graphic arts business faces severe price competition. The company must respond by cutting costs and making process improvements. View Details
      Keywords: Cost Management; Price; Business Processes; Performance Improvement; Competition; Fine Arts Industry
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      Narayanan, V.G., and Joseph Cha. "Colorscope, Inc." Harvard Business School Case 197-040, December 1996. (Revised February 1998.)
      • December 1996 (Revised February 2000)
      • Background Note

      Assigning Support Department Expenses to Production Cost Centers (A)

      By: Robert S. Kaplan
      Describes the first stage of the two-stage cost assignment process from support/service departments to production cost centers. View Details
      Keywords: Cost
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      Kaplan, Robert S. "Assigning Support Department Expenses to Production Cost Centers (A)." Harvard Business School Background Note 197-046, December 1996. (Revised February 2000.)
      • September 1996 (Revised April 1998)
      • Case

      Mobil USM&R (B): New England Sales and Distribution

      By: Robert S. Kaplan
      The general manager of a local gasoline/distillate sales and distribution business unit must communicate a new strategy to the unit's 300 employees. An initial strategic planning exercise identified a high-priority list of opportunities that blended the parent... View Details
      Keywords: Balanced Scorecard; Adoption; Strategic Planning; Customization and Personalization; Management Practices and Processes; Growth and Development Strategy; Measurement and Metrics; Motivation and Incentives; Performance Evaluation; Energy Industry; Mining Industry; United States
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      Kaplan, Robert S. "Mobil USM&R (B): New England Sales and Distribution." Harvard Business School Case 197-026, September 1996. (Revised April 1998.)
      • August 1995 (Revised August 1995)
      • Case

      CIGNA Property and Casualty Reengineering (A)

      By: Richard L. Nolan, Donna B. Stoddard, Chiara Francalanci and Elise C Martin
      Reengineering was introduced at CIGNA Corp. in 1988. CIGNA entered a second wave reengineering effort through a major project at CIGNA P&C, one of CIGNA's larger businesses. P&C was in financial crisis and as a result brought in a new executive team in 1991 to head the... View Details
      Keywords: Transformation; Cost vs Benefits; Design; Growth and Development; Analytics and Data Science; Growth and Development Strategy; Balanced Scorecard; Financial Crisis; Crisis Management; Projects; Information Technology; Insurance Industry
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      Nolan, Richard L., Donna B. Stoddard, Chiara Francalanci, and Elise C Martin. "CIGNA Property and Casualty Reengineering (A)." Harvard Business School Case 196-059, August 1995. (Revised August 1995.)
      • March 1995 (Revised April 1997)
      • Case

      Co-operative Bank, The

      By: Robert S. Kaplan and Srikant M. Datar
      A British bank with strong roots in the cooperative movement encounters declining profitability in an increasingly competitive and deregulated financial services industry. It attempts to grow by broadening its customer base and increasing the range of products and... View Details
      Keywords: Product; Competition; Expansion; Cost Management; Activity Based Costing and Management; Profit; Banking Industry; Financial Services Industry
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      Kaplan, Robert S., and Srikant M. Datar. "Co-operative Bank, The." Harvard Business School Case 195-196, March 1995. (Revised April 1997.)
      • December 1994
      • Case

      AB SKA (Sweden)

      By: David F. Hawkins, V.G. Narayanan and Robert L. Simons
      A senior manager faces three accounting and control decisions related to a new R&D project: to expense or capitalize, how to implement management control over the R&D function, and how to use activity-based cost drivers for product costing. View Details
      Keywords: Cost Accounting; Management Practices and Processes; Cost Management; Activity Based Costing and Management; Research and Development; Sweden
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      Hawkins, David F., V.G. Narayanan, and Robert L. Simons. "AB SKA (Sweden)." Harvard Business School Case 195-180, December 1994.
      • December 1994
      • Background Note

      Cost System Analysis

      By: Robert S. Kaplan
      Describes six characteristics of cost systems: standard vs. actual costs; job-order vs. process costing; variable vs. full costs; disaggregate vs. aggregate cost accumulation; and specific vs. average rates for labor and overhead. A rewritten version of an earlier... View Details
      Keywords: Cost; Analysis; System
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      Kaplan, Robert S. "Cost System Analysis." Harvard Business School Background Note 195-181, December 1994.
      • August 1994 (Revised May 2001)
      • Case

      ITT Automotive: Global Manufacturing Strategy (1994)

      By: Gary P. Pisano and Sharon L. Rossi
      ITT Automotive is in the process of developing a new-generation antilock brake system (ABS), designated the MK-20. The case focuses on the level of automation to be used in the production of this new system, and whether all plants should use the same process... View Details
      Keywords: Information Technology; Innovation Strategy; Production; Product Development; Globalized Firms and Management; Performance Productivity; Manufacturing Industry; Auto Industry; Belgium; Germany; United States
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      Pisano, Gary P., and Sharon L. Rossi. "ITT Automotive: Global Manufacturing Strategy (1994)." Harvard Business School Case 695-002, August 1994. (Revised May 2001.)
      • March 1994 (Revised October 1994)
      • Case

      Reading Energy

      By: Forest L. Reinhardt
      Reading Energy builds facilities that produce energy from nontraditional fuels. A privately held, entrepreneurial organization, it has spent six years developing a plan to build a waste-to-energy plant in the town of Robbins, Illinois. The plant would burn municipal... View Details
      Keywords: Energy Generation; Wastes and Waste Processing; Business and Community Relations; Business Plan; Agreements and Arrangements; Contracts; Risk and Uncertainty; Government and Politics; Environmental Sustainability; Business Strategy; Energy Industry; Utilities Industry; Illinois
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      Reinhardt, Forest L. "Reading Energy." Harvard Business School Case 794-102, March 1994. (Revised October 1994.)
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