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      • July 1990 (Revised October 1999)
      • Case

      Nordstrom: Dissension in the Ranks? (A)

      By: Robert L. Simons and Hilary Weston
      In 1989, the performance measurement systems and compensation policies of Nordstrom Department Stores unexpectedly came under attack by employees, unions, and government regulators. The case describes the "sales-per-hour" monitoring and compensation system that many... View Details
      Keywords: Performance Consistency; Performance Evaluation; Compensation and Benefits; Motivation and Incentives; Labor Unions; Salesforce Management; Retention; Growth and Development; Industrial Products Industry; Industrial Products Industry
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      Simons, Robert L., and Hilary Weston. "Nordstrom: Dissension in the Ranks? (A)." Harvard Business School Case 191-002, July 1990. (Revised October 1999.)
      • July 1990 (Revised August 1995)
      • Case

      Symantec--1982-90

      By: Nitin Nohria
      As Symantec grew from a small, upstart software development company to a major player in the software development industry, the channels of information flow and the internal communication needs of the company became more complex. The geographically-dispersed structure... View Details
      Keywords: Applications and Software; Communication Technology; Communication; Organizational Change and Adaptation; Employee Relationship Management; Growth and Development; Knowledge Dissemination; Knowledge Sharing; Knowledge Management; Information Technology Industry; United States
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      Nohria, Nitin. "Symantec--1982-90." Harvard Business School Case 491-010, July 1990. (Revised August 1995.)
      • July 1990 (Revised October 1997)
      • Case

      Siemens Electric Motor Works (A) (Abridged)

      By: Robert S. Kaplan
      Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details
      Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry
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      Kaplan, Robert S. "Siemens Electric Motor Works (A) (Abridged)." Harvard Business School Case 191-006, July 1990. (Revised October 1997.)
      • May 1990
      • Teaching Note

      Xerox Corp.: Executive Support Systems, Teaching Note

      By: Lynda M. Applegate
      Keywords: Management Teams; System; Consumer Products Industry; Consumer Products Industry
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      Applegate, Lynda M. "Xerox Corp.: Executive Support Systems, Teaching Note." Harvard Business School Teaching Note 190-182, May 1990.
      • 1990
      • Chapter

      Cost of Product and Process Complexity

      By: S. Datar, R. Banker, S. Kekre and T. Mukhopadhyay
      Keywords: Complexity; Cost; Product Development; Business Processes
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      Datar, S., R. Banker, S. Kekre, and T. Mukhopadhyay. "Cost of Product and Process Complexity." Chap. 9 in Measures for Manufacturing Excellence, edited by Robert S. Kaplan, 269–290. Boston: Harvard Business School Press, 1990.
      • March 1990 (Revised June 1993)
      • Case

      Analog Devices, Inc.: The Half-Life System

      By: Robert S. Kaplan
      The company has committed to major improvements in quality, cost, and on-time delivery performance. Despite strong senior management support, however, the actual rate of improvement was disappointing until a new measurement philosophy was introduced. The new approach... View Details
      Keywords: Quality; Performance Improvement; Earnings Management; Financial Reporting; Organizational Change and Adaptation; Performance Productivity; Business or Company Management; Cost Management; Measurement and Metrics; Management Teams; Semiconductor Industry
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      Kaplan, Robert S. "Analog Devices, Inc.: The Half-Life System." Harvard Business School Case 190-061, March 1990. (Revised June 1993.)
      • February 1990 (Revised March 1990)
      • Case

      Quantum Semiconductor, Inc.

      By: Janice H. Hammond and Roy D. Shapiro
      Quantum is faced with a difficult ethical dilemma--industry studies provide evidence that chemicals used in semiconductor manufacturing may cause women working in fabrication cleanrooms to suffer a higher likelihood of spontaneous abortions. The possibility of other... View Details
      Keywords: Safety; Prejudice and Bias; Law; Equality and Inequality; Cost; Production; Ethics; Health; Gender; Semiconductor Industry
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      Hammond, Janice H., and Roy D. Shapiro. "Quantum Semiconductor, Inc." Harvard Business School Case 690-059, February 1990. (Revised March 1990.)
      • January 1990 (Revised February 1990)
      • Teaching Note

      Sedalia Revisited, Teaching Note

      By: Roy D. Shapiro
      Teaching Note for (9-687-004). View Details
      Keywords: Factories, Labs, and Plants; Design; Quality; System; Employees; Framework; Competition; Production; Strategy
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      Shapiro, Roy D. "Sedalia Revisited, Teaching Note." Harvard Business School Teaching Note 690-024, January 1990. (Revised February 1990.)
      • January 1990 (Revised February 1990)
      • Case

      MSA: The Software Company--Planning the AMAPs Product Line

      By: Robert J. Dolan
      MSA has commissioned a major market research study to assess demand potential for a computer software system designed for aerospace and defense contractors. Students must evaluate the results of the study (including a conjoint analysis) to assess whether MSA should... View Details
      Keywords: Product; Marketing; Mathematical Methods; Software
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      Dolan, Robert J. "MSA: The Software Company--Planning the AMAPs Product Line." Harvard Business School Case 590-069, January 1990. (Revised February 1990.)
      • 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.)
      • October 1989 (Revised June 1993)
      • Case

      Texas Eastman Co.

      By: Robert S. Kaplan
      The company as part of a commitment to Total Quality Management has installed a computer system that accumulates 30,000 observations on its processes every 2-4 hours. Operating people have found the monthly summaries of financial performance not too useful in this... View Details
      Keywords: Quality; Information Technology; Reports; Business or Company Management
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      Kaplan, Robert S. "Texas Eastman Co." Harvard Business School Case 190-039, October 1989. (Revised June 1993.)
      • July 1989 (Revised April 2001)
      • Case

      Kanthal (A)

      By: Robert S. Kaplan
      Multinational company needs an improved cost system to determine the profitability of individual customer orders. Its strategy is to have significant sales and profitability growth without adding additional administrative and support people. The new cost system... View Details
      Keywords: Cost Accounting; Earnings Management; Cost Management; Financial Management; Multinational Firms and Management; Business or Company Management; Customer Relationship Management; Sales; Business Strategy; Profit; Electronics Industry
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      Kaplan, Robert S. "Kanthal (A)." Harvard Business School Case 190-002, July 1989. (Revised April 2001.)
      • May 1989
      • Teaching Note

      Tektronix: Portable Instruments Division (B), Teaching Note

      By: Robert S. Kaplan
      Teaching Note for (9-188-143). View Details
      Keywords: Production; Cost Management; System; Product; Resource Allocation; Management Practices and Processes; Electronics Industry
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      Kaplan, Robert S. "Tektronix: Portable Instruments Division (B), Teaching Note." Harvard Business School Teaching Note 189-055, May 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; Industrial Products 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.)
      • 1989
      • Book

      Going to Market: Distribution Systems for Industrial Products

      By: E. Raymond Corey, Frank V. Cespedes and V. Kasturi Rangan
      Keywords: Distribution; Industrial Products Industry
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      Corey, E. Raymond, Frank V. Cespedes, and V. Kasturi Rangan. Going to Market: Distribution Systems for Industrial Products. Boston, MA: Harvard Business School Press, 1989.
      • winter 1989
      • Article

      Split-Awards Procurement and Innovation

      By: James J. Anton and Dennis A. Yao
      In many procurement settings, it is possible for a buyer to split a production award between suppliers. In this article, we develop a model of split-award procurement auctions in which the split choice is endogenous. We characterize the set of equilibrium bids and... View Details
      Keywords: Innovation and Invention; Auctions; Bids and Bidding; Cost; Supply Chain; Investment; Balance and Stability
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      Anton, James J., and Dennis A. Yao. "Split-Awards Procurement and Innovation." RAND Journal of Economics 20, no. 4 (winter 1989): 538–552. (Harvard users click here for full text.)
      • September 1988 (Revised June 1993)
      • Case

      Ring Medical

      By: V. Kasturi Rangan
      Describes the progress of a new product launch (HCS-100, a hospital communication system). Ring Medical has sold only five systems in six months against an annual target of 30. There is a lack of agreement internally on how the new product effort should be organized.... View Details
      Keywords: Conferences; Marketing Strategy; Product Launch; Distribution Channels; Performance
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      Rangan, V. Kasturi. "Ring Medical." Harvard Business School Case 589-046, September 1988. (Revised June 1993.)
      • 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.)
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