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      • January–February 1988
      • Article

      One Cost System Isn't Enough

      By: Robert S. Kaplan
      Keywords: Cost; System
      Citation
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      Kaplan, Robert S. "One Cost System Isn't Enough." Harvard Business Review 66, no. 1 (January–February 1988): 61–66.
      • November 1987 (Revised April 2017)
      • Teaching Note

      Polysar Limited

      By: Robert Simons
      Teaching Note for (9-187-098). View Details
      Keywords: Management Control Systems; Strategy And Execution; Performance Measurement; Variance Analysis; Profit Management; Canada
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      Simons, Robert. "Polysar Limited." Harvard Business School Teaching Note 187-198, November 1987. (Revised April 2017.)
      • October 1987
      • Case

      Malaysian Airline System

      By: James I. Cash Jr. and Arthur L. Gilbert
      Keywords: Air Transportation Industry; Malaysia
      Citation
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      Cash, James I., Jr., and Arthur L. Gilbert. "Malaysian Airline System." Harvard Business School Case 188-032, October 1987.
      • September 1987 (Revised May 2017)
      • Teaching Note

      Codman & Shurtleff, Inc.: Planning and Control System

      By: Robert Simons
      Teaching Note for (9-187-081). View Details
      Keywords: Strategy And Execution; Management Control Systems; Control Systems; Planning; System
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      Simons, Robert. "Codman & Shurtleff, Inc.: Planning and Control System." Harvard Business School Teaching Note 188-029, September 1987. (Revised May 2017.)
      • Article

      The Case for Integrative Innovation: An Expert System at Digital

      By: D. A. Leonard
      Keywords: System
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      Leonard, D. A. "The Case for Integrative Innovation: An Expert System at Digital." MIT Sloan Management Review 29, no. 1 (Fall 1987): 7–19.
      • July 1987 (Revised October 1995)
      • Case

      Phillips 66: Controlling a Company Through Crisis

      By: Lynda M. Applegate
      The downstream operations subsidiary of a major U.S. petroleum company is faced with major restructuring decisions and responds by developing an Executive Information System (EIS) which allows for increased responsiveness, wider span of control, and higher levels of... View Details
      Keywords: Restructuring; Information Management; Governance Controls; Organizational Design; Crisis Management; Communication; Management Teams; Growth Management; Mining Industry; Energy Industry; United States
      Citation
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      Applegate, Lynda M. "Phillips 66: Controlling a Company Through Crisis." Harvard Business School Case 189-006, July 1987. (Revised October 1995.)
      • June 1987
      • Supplement

      Au Bon Pain: Interviews with Ron Shaich and Len Schlesinger, Video

      By: W. Earl Sasser, Christopher Hart and Lucy N. Lytle
      To be used with Au Bon Pain: The French Bakery Cafe, the Partner/Manager Program. View Details
      Keywords: Employee Relationship Management; Human Resources; Management Systems; Selection and Staffing; Programs; Partners and Partnerships; Food and Beverage Industry
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      Sasser, W. Earl, Christopher Hart, and Lucy N. Lytle. "Au Bon Pain: Interviews with Ron Shaich and Len Schlesinger, Video." Harvard Business School Video Supplement 887-548, June 1987.
      • June 1987 (Revised August 1988)
      • Case

      American Bank

      By: Robert S. Kaplan
      American Bank is developing a new system to compute product costs. The deregulated, more competitive environment for commercial banks has created both problems and opportunities for banking operations. In order to price existing products and assess the desirability of... View Details
      Keywords: System; Consolidation; Commercial Banking; SWOT Analysis; Fair Value Accounting; Cost Management; Price; Banking Industry; North and Central America; United States
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      Kaplan, Robert S. "American Bank." Harvard Business School Case 187-194, June 1987. (Revised August 1988.)
      • May 1987 (Revised November 1998)
      • Case

      John Deere Component Works (A)

      By: Robert S. Kaplan
      The division has recognized the inadequacies of its existing, traditional cost system for estimating product costs. Describes the innovative activity-based system that was developed to more accurately trace overhead costs to individual products. Provides students with... View Details
      Keywords: Activity Based Costing and Management; Cost Accounting; Cost Management; Cost vs Benefits; Production; Budgets and Budgeting; Innovation and Invention; Innovation and Management; Consumer Products Industry
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      Kaplan, Robert S. "John Deere Component Works (A)." Harvard Business School Case 187-107, May 1987. (Revised November 1998.)
      • May 1987 (Revised February 2000)
      • Case

      Codman & Shurtleff, Inc.: Planning and Control System

      By: Robert L. Simons
      Detailed description of the planning and control systems in use at Johnson & Johnson. Focuses on the actions of managers in one subsidiary in revising budget targets. Illustrates intensive strategic planning and financial planning process in a large, decentralized... View Details
      Keywords: Strategic Planning; Planning; Forecasting and Prediction; Accounting Audits; Budgets and Budgeting; Business Strategy; Financial Management; Business or Company Management; Management Systems; Public Administration Industry; Financial Services Industry
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      Simons, Robert L. "Codman & Shurtleff, Inc.: Planning and Control System." Harvard Business School Case 187-081, May 1987. (Revised February 2000.)
      • May 1987 (Revised October 1996)
      • Case

      Murray Ohio Manufacturing Co.

      By: Krishna G. Palepu
      After a record year in 1983, Murray Ohio's earnings declined in 1984. The company was faced with competition from cheap imports and was experiencing declining margins. Students are asked to analyze the company's 1984 financial statements and predict whether there is... View Details
      Keywords: Financial Statements; Financial Reporting; Business Divisions; Cost Management; Spending; Decision Making; Change Management; Problems and Challenges; Management Systems; Manufacturing Industry
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      Palepu, Krishna G. "Murray Ohio Manufacturing Co." Harvard Business School Case 187-178, May 1987. (Revised October 1996.)
      • April 1987
      • Case

      Giant Systems Division: The Personnel Function

      By: Michael Beer
      Keywords: Human Resources; Management
      Citation
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      Beer, Michael. "Giant Systems Division: The Personnel Function." Harvard Business School Case 487-070, April 1987.
      • spring 1987
      • Article

      Facilitating Group Creativity: Experience with a Group Decision Support System

      By: J. Nunamaker, L. M. Applegate and B. Konsynski
      Keywords: Groups and Teams; Creativity; Decision Making
      Citation
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      Nunamaker, J., L. M. Applegate, and B. Konsynski. "Facilitating Group Creativity: Experience with a Group Decision Support System." Journal of Management Information Systems 3, no. 4 (spring 1987): 5–19.
      • April 1987 (Revised July 1989)
      • Case

      Lockheed-Georgia Co.: Executive Information Systems

      By: Lynda M. Applegate
      Keywords: Business Divisions; Information Technology Industry
      Citation
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      Applegate, Lynda M. "Lockheed-Georgia Co.: Executive Information Systems." Harvard Business School Case 187-135, April 1987. (Revised July 1989.)
      • April 1987 (Revised January 1988)
      • Background Note

      Managing Information Technology: System Development Project Management

      By: Lynda M. Applegate
      Keywords: Information Technology; System; Projects; Management
      Citation
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      Applegate, Lynda M. "Managing Information Technology: System Development Project Management." Harvard Business School Background Note 187-149, April 1987. (Revised January 1988.)
      • spring 1987
      • Article

      Second-Sourcing and the Experience Curve: Price Competition in Defense Procurement

      By: James J. Anton and Dennis A. Yao
      We examine a dynamic model of price competition in defense procurement that incorporates the experience curve, asymmetric cost information, and the availability of a higher cost alternative system. We model acquisition as a two-stage process in which initial production... View Details
      Keywords: Acquisition; Government and Politics; Price; Competition; Mathematical Methods
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      Anton, James J., and Dennis A. Yao. "Second-Sourcing and the Experience Curve: Price Competition in Defense Procurement." RAND Journal of Economics 18, no. 1 (spring 1987): 57–76. (Harvard users click here for full text.)
      • March 1987 (Revised January 1992)
      • Case

      A New CAE System for Shield Electronics Engineers

      By: Dorothy Leonard-Barton
      Keywords: Engineering; Electronics Industry
      Citation
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      Leonard-Barton, Dorothy. "A New CAE System for Shield Electronics Engineers." Harvard Business School Case 687-081, March 1987. (Revised January 1992.)
      • March 1987 (Revised October 1993)
      • Case

      Au Bon Pain: The French Bakery Cafe, The Partner/Manager Program

      By: W. Earl Sasser
      In recent years, Au Bon Pain (ABP), a chain of upscale French bakeries/sandwich cafes based in Boston, confronted a set of human resource problems endemic to the fast food industry (i.e., a labor shortage which made it difficult to attract and maintain quality crew... View Details
      Keywords: Motivation and Incentives; Managerial Roles; Retention; Employees; Performance Improvement; Recruitment; Problems and Challenges; Compensation and Benefits; Food and Beverage Industry; Service Industry; Boston
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      Sasser, W. Earl. "Au Bon Pain: The French Bakery Cafe, The Partner/Manager Program." Harvard Business School Case 687-063, March 1987. (Revised October 1993.)
      • January 1987 (Revised January 2002)
      • Case

      Baker Precision Instruments, Inc.

      By: Ramchandran Jaikumar, Roy Shapiro, Donald Rosenfield and Kathryn E. Stecke
      A rapidly growing machine parts manufacturer is trying to decide whether to acquire an advanced Flexible Manufacturing System or Systems. The selection decisions must address the impact of new technology, the effect of setup times on production planning and capacity,... View Details
      Keywords: Information Technology; Cost vs Benefits; Machinery and Machining; Production; Decision Choices and Conditions; Management Systems; Manufacturing Industry; Industrial Products Industry
      Citation
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      Jaikumar, Ramchandran, Roy Shapiro, Donald Rosenfield, and Kathryn E. Stecke. "Baker Precision Instruments, Inc." Harvard Business School Case 687-052, January 1987. (Revised January 2002.)
      • 1987
      • Article

      Accounting Control Systems and Business Strategy: An Empirical Analysis

      By: R. Simons
      Keywords: Accounting; System; Business Strategy
      Citation
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      Simons, R. "Accounting Control Systems and Business Strategy: An Empirical Analysis." Accounting, Organizations and Society 12, no. 4 (1987): 357–374.
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