Publications

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October 2017 (Revised April 2019)
Case

Data Breach at Equifax

By: Suraj Srinivasan, Quinn Pitcher and Jonah S. Goldberg

The case discusses the events leading up to the massive data breach at Equifax, one of the three U.S. credit reporting companies, the organizational and governance issues that contributed to the breach, and the consequences of the breach. The case supplement provides... View Details

Keywords: Safety; Information Management; Cybersecurity; Technology Industry; United States

December 1992 (Revised May 1993)
Case

Porsche AG

By: Robert S. Kaplan

Describes the financial management of the research and development departments of an automobile manufacturer and technology supplier. Existing cost systems measure accurately the costs incurred by department and by project. But little formal information is provided... View Details

Keywords: Financial Management; Cost Accounting; Research and Development; Machinery and Machining; Auto Industry; Technology Industry

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March 1993
Supplement

Eastwind Trading Company (B)

By: Howard H. Stevenson

Describes the aftermath of the (A) case. Describes the actions taken and the possible consequences for the company and its principals. Also describes the principals' attitudes at this point. A rewritten version of an earlier case. View Details

Keywords: Business Startups; Finance; Management; Opportunities

June 1985 (Revised March 1991)
Case

Camelback Communications, Inc.

Camelback Communications, Inc. has a poorly designed cost accounting system and is in the process of redesigning it. This case demonstrates how the old cost accounting system operated. View Details

Keywords: Cost Accounting; System; Communications Industry

22 Dec 2008
Research & Ideas

10 Reasons to Design a Better Corporate Culture

subjects such as the "fairness of my boss." The underlying theme in such conversations, though, is the strength and appropriateness of the organization's culture. Organizations with clearly codified cultures enjoy labor View Details

Keywords: by James L. Heskett, W. Earl Sasser & Joe Wheeler

05 Dec 2005
What Do You Think?

Is Growth Good?

just economic. But does this translate to the global economy? Benjamin Friedman, as the result of an examination of the economic and social histories of the United States, Britain, France, Germany, and a... View Details

Keywords: by James Heskett

July 2003 (Revised October 2018)
Case

Starbucks: Delivering Customer Service

By: Youngme Moon and John Quelch

Starbucks, the dominant specialty-coffee brand in North America, must respond to recent market research indicating that the company is not meeting customer expectations in terms of service. To increase customer satisfaction, the company is debating a plan that would... View Details

Keywords: Customer Focus and Relationships; Customer Satisfaction; Profit; Recruitment; Marketing Strategy; Service Operations; Performance Improvement; Planning; Food and Beverage Industry

April 2000
Background Note

Market Failures

By: Bharat N. Anand, Tarun Khanna and Jan W. Rivkin

Examines the role of transaction costs in impeding the functioning of markets and shows how the concept of transaction costs sheds light on a broad range of issues in strategy. View Details

Keywords: Competitive Strategy; Competition; Corporate Strategy; Cost; Market Transactions; Industry Clusters; Failure; Internet

April 1996 (Revised April 1996)
Case

Activity-Based Management at Stream International

By: Robert S. Kaplan and Norman Klein

Stream International's Crawfordsville, Indiana facilities undertake the design and implementation of an activity-based costing project. After analyzing the costs assigned to 161 work activities, Crawfordsville managers present five proposals for change based on ABM... View Details

Keywords: Organizational Change and Adaptation; Change Management; Activity Based Costing and Management; Indiana

October 22, 2015
Article

The Mayo Clinic Model for Running a Value-Improvement Program

By: Robert S. Kaplan, Derek A. Haas, Richard A. Helmers, March Rucci and Meredith Brady

Applying time-driven activity-based costing (TDABC) in health care cannot be delegated to the finance function. The most successful implementations have had strong executive support, exceptional clinical leaders, and dedicated, multi-disciplinary project teams. The... View Details

Keywords: Service Delivery; Activity Based Costing and Management; Health Care and Treatment; Health Industry

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December 2012
Background Note

Jefferson County: Specific Swap Detail

Jefferson County, Alabama, faces an EPA mandate requiring sewer system upgrades. How will they finance the upgrades? What consequences will follow? View Details

Keywords: Local Government; Political Process; Bankruptcy; Debt Management; Financial Planning; Financial Management; Urban Development; City; Infrastructure; Government and Politics; Alabama

November 1990 (Revised February 1991)
Case

Commonwealth Blood Transfusion Service

For the first time, the Commonwealth Blood Transfusion Service (CBTS) has to determine product costs for the output of its plasma fractionation center. The motivation for determining product costs is political in nature. Therefore, the CBTS has to find a way to report... View Details

Keywords: Product; Cost; Health Care and Treatment; Health Industry

September 1996 (Revised September 2004)
Case

Monterrey Manufacturing Company

By: William J. Bruns Jr.

A small manufacturing company plans and budgets sales and expenses to ensure that its strategy is feasible. It must trace costs of manufacturing through work-in-process to finished goods and cost of goods sold, and project cash flows and income. View Details

Keywords: Cost Accounting; Business Earnings; Cash Flow; Sales; Budgets and Budgeting; Manufacturing Industry

February 23, 2022
Article

Can WEB3 Bring Back Competition to Digital Platforms?

By: Christian Catalini and Scott Duke Kominers

Like the early Internet, blockchain and Web3 applications promise a new wave of decentralization and competition—yet at the same time, it is unclear which of the dynamics that drove concentration in online platforms and services will remain in force under the Web3... View Details

Keywords: Web3; Blockchain; Interoperability; Internet and the Web; Technological Innovation; Competition; Digital Platforms

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January 1993 (Revised May 2004)
Case

Adventurous Computer Games, Inc.

By: William J. Bruns Jr.

A new company producing computer games must begin to capitalize computer software development cost. To do so requires a cost accounting system, decisions about which costs to capitalize, and how to match costs to future revenues. Teaches accounting standards for... View Details

Keywords: Product Development; Applications and Software; Cost Accounting; Business Startups; Information Technology Industry

September 2009 (Revised August 2011)
Case

Urban Decay: A Great Idea

By: Lena G. Goldberg

Casual discussions of ideas for a new business can have unintended legal consequences and expectations about founder status and ownership shares may diverge widely. Using facts from a litigated case, the concept of inadvertent formation of a partnership is explored. View Details

Keywords: Business Startups; Spoken Communication; Lawsuits and Litigation; Ownership Stake; Partners and Partnerships

April 2019
Case

Barber Cardiosystems

By: Ranjay Gulati and Paul S. Myers

Barber Cardiosystems, based in Melbourne, Australia, designs and manufactures therapeutic devices used for treatment of coronary conditions. Over four decades, it has grown to be among the top 200 medical device companies in the world. It competes against much larger... View Details

Keywords: Organizational Behavior; Strategic Alignment; Cost Management; Performance Productivity; Organizational Culture; Motivation and Incentives; Organizational Design; Strategy; Leadership; Medical Devices and Supplies Industry; Australia

August 1994 (Revised May 1997)
Case

Sony Corporation: The Walkman Line

Explores how Sony manages its Walkman line in both the domestic (Japanese) and Western markets. Describes a simple target costing system, a simple Japanese cost accounting system, and the management of product proliferation. View Details

Keywords: Cost Accounting; Brands and Branding; Consumer Products Industry; Japan