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  • All HBS Web  (3,510)
    • People  (8)
    • News  (818)
    • Research  (1,853)
    • Events  (5)
    • Multimedia  (35)
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  • 09 Jan 2006
  • Research & Ideas

When Benchmarks Don’t Work

is fundamentally different. Is It Possible To Evaluate Differentiated Services? The question remains: how to evaluate the effectiveness of service units that offer differentiating outputs? Dave Norton and I argue that the cause-and-effect linkages in a service unit's... View Details
Keywords: by Robert S. Kaplan; Service
  • 25 Apr 2016
  • Book

A Three-Box Solution to Managing Innovation

Keywords: by Michael Blanding
  • September 2013
  • Case

The Case of the Unidentified Industries—2013

By: Mihir A. Desai, William E. Fruhan Jr. and Elizabeth A. Meyer
Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14... View Details
Keywords: Financial Management; Accounting Statements; Ratio Analysis; Financial Statements; Finance
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Desai, Mihir A., William E. Fruhan Jr., and Elizabeth A. Meyer. "The Case of the Unidentified Industries—2013." Harvard Business School Case 214-028, September 2013.
  • November 1996 (Revised April 1999)
  • Case

United Way of Southeastern New England (UWSENE)

By: Robert S. Kaplan and Ellen L. Kaplan / RA
A regional United Way organization, a nonprofit already active in total quality management, implements a Balanced Scorecard to link its strategic planning objectives with day-to-day operations, and is able to translate its vision and strategy into objectives and... View Details
Keywords: Balanced Scorecard; Nonprofit Organizations; Governing and Advisory Boards; Strategy; United States
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Kaplan, Robert S., and Ellen L. Kaplan / RA. "United Way of Southeastern New England (UWSENE)." Harvard Business School Case 197-036, November 1996. (Revised April 1999.)
  • June 1998 (Revised August 2001)
  • Case

Wells Fargo Online Financial Services (A)

By: Robert S. Kaplan and Nicole Tempest
Wells Fargo, the industry leader in electronic banking, has implemented a Balanced Scorecard in its online financial services group (OFS) to track and measure performance. The OFS group develops and supports services that allow existing and future banking customers to... View Details
Keywords: Balanced Scorecard; Internet and the Web; Corporate Entrepreneurship; Corporate Strategy; Performance Evaluation; Finance; Change; Situation or Environment; Measurement and Metrics; Banking Industry; Financial Services Industry
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Kaplan, Robert S., and Nicole Tempest. "Wells Fargo Online Financial Services (A)." Harvard Business School Case 198-146, June 1998. (Revised August 2001.)
  • March–April 1979
  • Article

How Competitive Forces Shape Strategy

By: M. E. Porter
Many factors determine the nature of competition, including not only rivals, but also the economics of particular industries, new entrants, the bargaining power of customers and suppliers, and the threat of substitute services or products. A strategic plan of action... View Details
Keywords: Competition; Strategy
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Porter, M. E. "How Competitive Forces Shape Strategy." Harvard Business Review 57, no. 2 (March–April 1979): 137–145.
  • 03 Jul 2013
  • What Do You Think?

What Are the Limits of Transparency?

Summing Up What Is Transparency's "Sweet Spot"? We generally think of transparency as an admirable organization quality. But commenting on this month's column, Kapil Kumar Sopory summed up a lot of the thinking with the observation that "excess of... View Details
Keywords: by James Heskett
  • September 2013
  • Teaching Note

The Case of the Unidentified Industries—2013

By: Mihir A. Desai, William E. Fruhan, Jr. and Elizabeth A. Meyer
Helps students to understand how the characteristics of a business are reflected in its financial statements. This case consists of an exercise in which students are given balance sheet data in percentage form and other selected financial data for companies in 14... View Details
Keywords: Financial Management; Accounting Statements; Ratio Analysis; Financial Statements; Finance
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Desai, Mihir A., William E. Fruhan, Jr., and Elizabeth A. Meyer. "The Case of the Unidentified Industries—2013." Harvard Business School Teaching Note 214-030, September 2013.
  • November 2003 (Revised August 2005)
  • Case

First Commonwealth Financial Corporation

By: Robert S. Kaplan
First Commonwealth Financial Corp., a financial institution in central and southwestern Pennsylvania, implemented the Balanced Scorecard for describing and implementing its new customer-focused strategy. Its founder and chairman decided that the Balanced Scorecard also... View Details
Keywords: Balanced Scorecard; Corporate Strategy; Customers; Corporate Governance; Governing and Advisory Boards; Customer Relationship Management; Executive Compensation; Financial Services Industry; Banking Industry; Pennsylvania
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Kaplan, Robert S. "First Commonwealth Financial Corporation." Harvard Business School Case 104-042, November 2003. (Revised August 2005.)
  • January 2011 (Revised November 2011)
  • Case

Identifying Firm Capital Structure

Students are asked to link concealed balance sheets with firm descriptions. The case helps students understand how balance sheets reflect industry and firm characteristics. View Details
Keywords: Financial Statements; Business Ventures; Capital Structure
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Becker, Bo. "Identifying Firm Capital Structure." Harvard Business School Case 211-072, January 2011. (Revised November 2011.)
  • September 2010 (Revised December 2010)
  • Supplement

Enman Oil, Inc. (E)

By: David F. Hawkins
Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions. View Details
Keywords: Energy Sources; Capital Structure; Financial Statements; Energy Industry; Mining Industry; United States
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Hawkins, David F. "Enman Oil, Inc. (E)." Harvard Business School Supplement 111-046, September 2010. (Revised December 2010.)
  • September 2010 (Revised December 2010)
  • Supplement

Enman Oil, Inc. (C)

By: David F. Hawkins
Company pursues ways to reduce its debt to equity ratio by resorting to off balance sheet debt transactions. View Details
Keywords: Energy Sources; Capital Structure; Financial Statements; Energy Industry; Mining Industry; United States
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Hawkins, David F. "Enman Oil, Inc. (C)." Harvard Business School Supplement 111-044, September 2010. (Revised December 2010.)
  • September 2000 (Revised October 2002)
  • Background Note

Professional Services Module Seven: Becoming a Professional

By: Thomas J. DeLong, Ashish Nanda and Scot H. Landry
Discusses strategies for balancing private and professional life. View Details
Keywords: Experience and Expertise; Success; Work-Life Balance
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DeLong, Thomas J., Ashish Nanda, and Scot H. Landry. "Professional Services Module Seven: Becoming a Professional." Harvard Business School Background Note 801-013, September 2000. (Revised October 2002.)
  • September 2015 (Revised July 2016)
  • Case

Unidentified Industries: Australia 2014

By: Benjamin Esty and William E. Fruhan, Jr.
Helps students to understand how the characteristics of a business are reflected in the firm's financial statements. In this exercise, students are given balance sheet data in percentage form (common-size balance sheets) and other selected financial ratios for a set of... View Details
Keywords: Accounting; Finance; Financial Management; Australia
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Esty, Benjamin, and William E. Fruhan, Jr. "Unidentified Industries: Australia 2014." Harvard Business School Case 216-014, September 2015. (Revised July 2016.)
  • February 2003 (Revised February 2004)
  • Case

Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)

The concept of deferred tax accounting is introduced, along with examples to demonstrate the balance sheet perspective of FAS #109. View Details
Keywords: Taxation; Accounting
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Miller, Gregory S., and Jacob Cohen. "Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A)." Harvard Business School Case 103-064, February 2003. (Revised February 2004.)
  • August 1998 (Revised December 1998)
  • Case

Wells Fargo Online Financial Services (B)

By: Robert S. Kaplan and Nicole Tempest
Describes how the Balanced Scorecard built by the Online Financial Services (OFS) group is used to select the highest-priority initiatives for the organization. Currently, initiatives arise continually throughout the organization, and management spends considerable... View Details
Keywords: Balanced Scorecard; Internet and the Web; Corporate Entrepreneurship; Corporate Strategy; Performance Evaluation; Finance; Change; Situation or Environment; Measurement and Metrics; Financial Services Industry; Banking Industry
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Kaplan, Robert S., and Nicole Tempest. "Wells Fargo Online Financial Services (B)." Harvard Business School Case 199-019, August 1998. (Revised December 1998.)
  • July 2012
  • Case

LEGO

By: Jan W. Rivkin, Stefan Thomke and Daniela Beyersdorfer
LEGO has emerged as one of the most successful companies in the toy industry. The case describes LEGO's gradual rise, rapid decline, and recent revitalization as it is keeping up with a changing market place. Central to LEGO's management model is the ability to find... View Details
Keywords: Innovation Management; Innovation; Operations Management; Organizational Change And Transformation; Operations; Competitive Strategy; Innovation and Management; Innovation Strategy; Organizational Change and Adaptation; Entertainment and Recreation Industry
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Rivkin, Jan W., Stefan Thomke, and Daniela Beyersdorfer. "LEGO." Harvard Business School Case 613-004, July 2012.
  • October 1992 (Revised September 1993)
  • Case

L.L. Bean, Inc.: Item Forecasting and Inventory Management

By: Arthur Schleifer Jr.
L.L. Bean must make stocking decisions on thousands of items sold through its catalogs. In many cases, orders must be placed with vendors twelve or more weeks before a catalog lands on a customer's doorstep, and commitments cannot be changed thereafter. As a result,... View Details
Keywords: Forecasting and Prediction; Risk Management; Cost Management; Risk and Uncertainty; Demand and Consumers; Order Taking and Fulfillment; Retail Industry; United States
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Schleifer, Arthur, Jr. "L.L. Bean, Inc.: Item Forecasting and Inventory Management." Harvard Business School Case 893-003, October 1992. (Revised September 1993.)
  • October 2011 (Revised July 2013)
  • Case

Delta/Signal Corp.

By: V.G. Narayanan, Lisa Brem and Matthew Packard
This auto parts company has just ousted its longtime CEO and founder, and the new, professional CEO is badly in need of a coherent strategy, clear objectives and metrics, and initiatives that are aligned with the strategy and objectives. Will the balanced scorecard... View Details
Keywords: Balanced Scorecard; Business Strategy; Financial Reporting; Leading Change; Performance Evaluation; Growth and Development Strategy; Web Services Industry; Auto Industry
Citation
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Narayanan, V.G., Lisa Brem, and Matthew Packard. "Delta/Signal Corp." Harvard Business School Case 112-048, October 2011. (Revised July 2013.)
  • October 1996 (Revised April 1998)
  • Case

Mobil USM&R (D): Gasoline Marketing

By: Robert S. Kaplan
Mobil US Marketing & Refining has shifted from a centralized staff-driven organization to decentralized business-units. Staff functions now must negotiate service agreements with a buyer's committee consisting of representatives from the profit-center business units.... View Details
Keywords: Balanced Scorecard; Management Teams; Human Resources; Agreements and Arrangements; Organizational Change and Adaptation; Customers; Situation or Environment; Business Units; Energy Industry; Mining Industry; United States
Citation
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Kaplan, Robert S. "Mobil USM&R (D): Gasoline Marketing." Harvard Business School Case 197-028, October 1996. (Revised April 1998.)
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