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      Control SystemsRemove Control Systems →

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      • February 1990 (Revised July 1990)
      • Case

      Internal Revenue Service: Automated Collection System

      By: Nitin Nohria
      Describes how the IRS's collection operations changed from a largely manual system (COF) to an automated system (ACS). A central aspect of ACS was the electronic scheduling and maintaining of work. While with ACS the IRS accomplished significant improvements in the... View Details
      Keywords: Sovereign Finance; Revenue; Information Technology; Taxation; Change Management; Organizational Change and Adaptation; Organizational Design; Human Resources; Public Administration Industry; United States
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      Nohria, Nitin. "Internal Revenue Service: Automated Collection System." Harvard Business School Case 490-042, February 1990. (Revised July 1990.)
      • January 1990 (Revised March 1991)
      • Case

      American Red Cross Blood Services: Northeast Region

      By: Robert L. Simons
      Recounts the financial difficulties and management changes experienced by American Red Cross Blood Services: Northeast Region (NER) during the 1980s. After summarizing industry-wide changes in the collection, testing, and distribution of blood and blood products, the... View Details
      Keywords: Change Management; Budgets and Budgeting; Financial Management; Restructuring; Health; SWOT Analysis; Social Enterprise; Marketplace Matching; Management Style; Organizational Culture; Organizational Change and Adaptation; Medical Devices and Supplies Industry; Health Industry; North and Central America
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      Simons, Robert L. "American Red Cross Blood Services: Northeast Region." Harvard Business School Case 190-078, January 1990. (Revised March 1991.)
      • 1990
      • Article

      The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives

      By: R. Simons
      Keywords: Management; System; Competitive Strategy
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      Simons, R. "The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives." Accounting, Organizations and Society 15, nos. 1-2 (1990): 127–143.
      • November 1989 (Revised November 1999)
      • Case

      Automatic Data Processing: The EFS Decision

      By: Robert L. Simons and Hilary Weston
      Illustrates how ADP's top management uses formal planning and control systems to establish strategic boundaries for its business units. Top management has developed a detailed list of strategic criteria that ADP managers use to evaluate products and business units, as... View Details
      Keywords: Business Units; Strategic Planning; Management Systems; Accounting; Acquisition
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      Simons, Robert L., and Hilary Weston. "Automatic Data Processing: The EFS Decision." Harvard Business School Case 190-059, November 1989. (Revised November 1999.)
      • November 1989 (Revised April 2018)
      • Case

      Automation Consulting Services

      By: Robert Simons and Hilary Weston
      Illustrates the management control challenges that are associated with rapid growth and geographic expansion. Situated at an offsite Executive Committee Retreat. The three founding partners of a specialized consulting firm are grappling with several difficult questions... View Details
      Keywords: Geographic Location; Governance Controls; Policy; Growth and Development Strategy; Management Teams; Expansion; Consulting Industry
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      Simons, Robert, and Hilary Weston. "Automation Consulting Services." Harvard Business School Case 190-053, November 1989. (Revised April 2018.)
      • October 1989 (Revised November 2006)
      • Background Note

      Channel Management

      By: Frank V. Cespedes
      Written as an introduction to a module concerning channel management for the second-year MBA elective in Marketing Implementation. Discusses: 1) reasons for the growth of multichannel systems in marketing efforts, 2) key components and choices in channel management, 3)... View Details
      Keywords: Marketing Channels
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      Cespedes, Frank V. "Channel Management." Harvard Business School Background Note 590-045, October 1989. (Revised November 2006.)
      • October 1989 (Revised December 1989)
      • Case

      Deregulation of the Australian Wheat Board: A Commodity System in Flux

      By: Ray A. Goldberg
      Keywords: Governing Rules, Regulations, and Reforms; Business and Government Relations; Goods and Commodities; Markets; Agriculture and Agribusiness Industry; Australia
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      Goldberg, Ray A. "Deregulation of the Australian Wheat Board: A Commodity System in Flux." Harvard Business School Case 590-034, October 1989. (Revised December 1989.)
      • April 1989
      • Case

      Norton Auto Supply

      By: Janice H. Hammond
      Describes a multiechelon distribution system for the distribution of automobile spare parts. An analyst has been hired by the Norton Auto Supply Co. to improve the company's inventory planning and control techniques. Includes demand, cost, weight, and supplier lead... View Details
      Keywords: Business or Company Management; Operations; Distribution Channels; Management Practices and Processes; Management; Strategy; Industrial Products Industry; Auto Industry
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      Hammond, Janice H. "Norton Auto Supply." Harvard Business School Case 689-084, April 1989.
      • March 1989 (Revised March 1999)
      • Case

      Metabo GmbH & Co. KG

      By: Robert S. Kaplan
      A privately owned German power tool company was dissatisfied with its existing cost system. The system could not produce timely accurate reports on cost center operations, and newly purchased automated machines were attracting large overhead costs. A new, highly... View Details
      Keywords: Activity Based Costing and Management; Cost; Budgets and Budgeting; Capital Budgeting; Cost Management; Reports; Private Ownership; Business or Company Management; Consumer Products Industry; Germany
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      Kaplan, Robert S. "Metabo GmbH & Co. KG." Harvard Business School Case 189-146, March 1989. (Revised March 1999.)
      • February 1989
      • Case

      Reorder Point Based Inventory Control Systems

      By: Janice H. Hammond
      Keywords: Logistics; Management
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      Hammond, Janice H. "Reorder Point Based Inventory Control Systems." Harvard Business School Case 689-026, February 1989.
      • September 1988
      • Case

      Frontier Airlines, Inc. (A) (Condensed)

      By: F. Warren McFarlan
      Describes a regional airline that is on the losing end of a strategic application of information technology. Management is focusing on internal data processing issues while its principal, and larger, competitor is using its computerized reservations system to gain... View Details
      Keywords: Adoption; Business Strategy; Competitive Strategy; Information Technology; Air Transportation; Air Transportation Industry
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      McFarlan, F. Warren. "Frontier Airlines, Inc. (A) (Condensed)." Harvard Business School Case 189-074, September 1988.
      • August 1988 (Revised November 1988)
      • Case

      Texas Instruments: Cost of Quality (A)

      By: Robert S. Kaplan
      Texas Instruments implements a Cost of Quality (COQ) system as part of a company-wide "Total Quality Thrust." After several years of operation, group management questions whether or not the COQ system should be updated to make it more useful in identifying areas for... View Details
      Keywords: Quality; Performance Improvement
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      Kaplan, Robert S. "Texas Instruments: Cost of Quality (A)." Harvard Business School Case 189-029, August 1988. (Revised November 1988.)
      • 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.)
      • 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.)
      • 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
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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.)
      • 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.)
      • 1987
      • Article

      Accounting Control Systems and Business Strategy: An Empirical Analysis

      By: R. Simons
      Keywords: Accounting; System; Business Strategy
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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.
      • November 1986 (Revised December 1992)
      • Case

      Kentucky Fried Chicken (Japan) Ltd.

      By: Christopher A. Bartlett
      Describes the internationalization of the Kentucky Fried Chicken (KFC) fast food chain, focusing on KFC's entry into Japan. An entrepreneurial country general manager, Lou Weston, battles numerous problems to establish the business and is eventually highly successful.... View Details
      Keywords: Business Subsidiaries; Entrepreneurship; Globalized Economies and Regions; Governing Rules, Regulations, and Reforms; Policy; Market Entry and Exit; Strategic Planning; Agency Theory; Perspective; Corporate Strategy; Food and Beverage Industry; Japan
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      Bartlett, Christopher A. "Kentucky Fried Chicken (Japan) Ltd." Harvard Business School Case 387-043, November 1986. (Revised December 1992.)
      • April 1985 (Revised October 1988)
      • Case

      Everest Computer (A): The Development of the SuperMOS Process

      By: Kim B. Clark
      The research and development lab at the semiconductor development and manufacturing facility of a computer systems manufacturer has embarked on a radically improved semiconductor manufacturing process for application in a new computer system. The case offers a detailed... View Details
      Keywords: Factories, Labs, and Plants; Governance Controls; Production; Research and Development; Hardware; Semiconductor Industry
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      Clark, Kim B. "Everest Computer (A): The Development of the SuperMOS Process." Harvard Business School Case 685-085, April 1985. (Revised October 1988.)
      • May 1982 (Revised June 1982)
      • Case

      Air Traffic Controllers

      By: Michael Beer
      On August 3, 1981 President Ronald Reagan terminated 12,000 air traffic controllers, members of the Professional Air Traffic Controllers Organization, for violating their no-strike oath. Provides background on the human resources policies and practices of the Federal... View Details
      Keywords: Resignation and Termination; Labor and Management Relations; Government and Politics; Labor Unions; Negotiation; Employees; Air Transportation Industry; United States
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      Beer, Michael. "Air Traffic Controllers." Harvard Business School Case 482-056, May 1982. (Revised June 1982.)
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