Management Control - Publications - Faculty & Research - Harvard Business School

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Research Summary

By: Srikant M. Datar

Datar's research interests are in the cost management and management control areas. He has published his research on activity-based management, quality, productivity, time-based competition, new product development, bottleneck management, incentives and ... View Details

September 1985 (Revised July 2007)
Case

Population Services International: The Social Marketing Project in Bangladesh

By: V. Kasturi Rangan

Population Services International (PSI) was a not-for-profit agency founded to disseminate family planning information and to market birth control products, primarily in less developed countries seeking to curb their population explosions. In 1976, PSI concluded an... View Details

Keywords: Developing Countries and Economies; Health; Marketing Strategy; Social Marketing; Business and Government Relations; Nonprofit Organizations; Bangladesh

November – December 2011
Article

Most Likely to Succeed: Leadership in the Industry

By: Robert C. Pozen and Theresa Hamacher

What is the critical factor for success in the U.S. mutual fund industry? Is it top-ranked investment performance, innovative products, or pervasive distribution? In our view, it is none of these factors, despite their obvious importance. Instead, the best predictors... View Details

Keywords: Leadership; Success; Investment Funds; Rank and Position; Performance; Investment; Innovation and Invention; Product; Distribution; Forecasting and Prediction; Asset Management; Governance Controls; United States

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Article

How to Bounce Back from Adversity

By: Joshua D. Margolis and Paul G. Stoltz

The article focuses on how companies can be managed to overcome adversity with resilience. The characteristics of resilient managers who provide leadership for their teams and can build resilience in their employees are discussed. The manager's ability to shift... View Details

Keywords: Competency and Skills; Leadership; Crisis Management; Managerial Roles; Behavior; Cognition and Thinking

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18 Mar 2010
Working Paper Summaries

Matching Firms, Managers, and Incentives

Keywords: by Oriana Bandiera, Luigi Guiso, Andrea Prat & Raffaella Sadun

September 1974 (Revised January 1988)
Case

Midwest Ice Cream Co.

Midwest Ice Cream (a disguised name) serves as an example to examine a planning and control system. Useful management information, which otherwise would not be apparent, is derived by preparing a basic profit variance analysis. This illustrates how the company is doing... View Details

Keywords: Small Business; Management Systems; Food and Beverage Industry

11 AM – 12 PM EST, 13 Jan 2016
Webinars: Trending@HBS

What Great Service Leaders Know and Do: Creating Breakthroughs in Service Firms

In their recently completed book by the same title, Professor Schlesinger and coauthors and fellow HBS faculty members James L. Heskett (emeritus) and W. Earl Sasser posit the following: that management has within its control the authority, and, they think, the... View Details

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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November 1978 (Revised June 1985)
Case

Hanson Industries (B)

By: William J. Bruns Jr. and Julie H. Hertenstein

Provides a complete description of the processes used in preparing a budget (annual operating plan). Starting with basic product line decisions, management prepares a budget that integrates production and marketing within constraints of financial feasibility. The... View Details

Keywords: Production; Negotiation; Marketing; Financing and Loans; Budgets and Budgeting; Planning

August 2014
Case

Three Jays Corporation

By: Paul Marshall and Mark Davis

Brodie Arens is an MBA student and summer intern at Three Jays Corporation, a jam and jelly manufacturer in Michigan. Brodie's first assignment as an intern is to update the inventory and production planning system. Initially, he begins by updating the Economic Order... View Details

October 2018 (Revised July 2023)
Case

The Boston Beer Company (A): New CEO

By: Christina R. Wing and Marco Iansiti

In 1984, when the Boston Beer Company’s Samuel Adams Boston Lager was first sold, founder Jim Koch had helped ignite a craft beer movement by making small-batch premium beers in an era of industry consolidation. By 2018, Boston Beer was a publicly traded company that... View Details

Keywords: Beer/brewing Industry; Succession; Leadership; Change; Supply Chain; Change Management; Entrepreneurship; Supply Chain Management; Management Succession; Food and Beverage Industry; United States; Boston

August 2018
Supplement

Garanti Payment Systems: Digital Transformation Strategy (B)

By: Shelle M. Santana and Esel Çekin

Supplements the (A) case. Işıl Akdemir Evlioğlu, executive vice president of marketing at Garanti Payment Systems (GPS), a subsidiary of Garanti Bank, is grappling with three questions. First, should GPS create its own mobile app for credit card customers or leverage... View Details

January 2005 (Revised July 2005)
Case

Gretta Enterprises

Describes Gretchen ("Gretta") Monahan's founding and management of Gretta Enterprises, which has grown to five outlets--salons, day spas, and fashion boutiques--and $10 million in annual revenue in 10 years. Monahan's role as a television host on TLC's A Makeover Story... View Details

Keywords: Growth Management; Entrepreneurship; Leadership Style; Fashion Industry; Beauty and Cosmetics Industry

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April 2000 (Revised December 2001)
Case

AirTex Aviation

By: Brian J. Hall and Carleen Madigan

Two young and inexperienced MBAs buy a virtually bankrupt company. They design a decentralized control system organized around profit centers. As a case in control systems, there is ample detail for a discussion of design issues, control of independent profit centers,... View Details

Keywords: Air Transportation; Management Systems; Insolvency and Bankruptcy; Air Transportation Industry

James I. Cash

Professor Cash received a Bachelor of Science degree in Mathematics from Texas Christian University; a Master of Science in Computer Science from Purdue University's Graduate School of Mathematical Sciences; and a Doctor of Philosophy in Management Information... View Details

Keywords: accounting industry; computer; e-commerce industry; financial services; health care; information technology industry; software

June 1977 (Revised May 1997)
Case

University of Trent

By: Regina E. Herzlinger

Focuses on two issues: 1) technical systems that can be employed in nonprofit organizations for control and motivational purposes. Systems discussed range from payroll monitoring systems to zero-base budgeting and 2) the managerial environment needed for serious... View Details

Keywords: Information Technology; Motivation and Incentives; Business or Company Management; Nonprofit Organizations; Governance Controls; Education Industry

April 1998 (Revised September 1998)
Case

Classic Pen Company, The: Developing an ABC Model

By: Robert S. Kaplan

Classic Pen has diversified from its core blue and black pen business by introducing new specialized colors. But costs have risen and margins on blue and black pens are decreasing. The controller turns to activity-based costing (ABC) for an explanation. View Details

Keywords: Activity Based Costing and Management; Manufacturing Industry

May 2016 (Revised April 2018)
Case

Building the Digital Manufacturing Enterprise of the Future at Siemens

This case describes the motivation for and the development of Siemens' digital manufacturing enterprise vision, which became the foundation for its implementation of Industrie 4.0. While the effort started with a purely defensive move by Anton Huber, head of the... View Details

November 1988 (Revised July 1997)
Case

Technology Transfer at a Defense Contractor

By: Linda A. Hill

At a time of great changes in the corporate environment, Larry Yoshino, a design lab manager at Parsons Controls Corp., faces a delay in a costly defense project due to the inability of one of his subordinates to gain the cooperation of engineers at Parsons'... View Details

Keywords: Organizational Change and Adaptation; Change Management; Conflict Management; Managerial Roles; Management Teams; Employees; Competitive Strategy; Projects

January 2014 (Revised May 2014)
Case

Tech Mahindra and the Acquisition of Satyam Computers (A)

By: Srikant M. Datar, Anjali Raina and Namrata Arora

Set in 2008, the case details Tech Mahindra, an information technology (IT) company within the Mahindra Group, an Indian multi-industry company with a diverse stable of businesses including automotives, farm equipment, and financial services, and its decision to... View Details

Keywords: Acquisition; Corporate Governance; Computer Industry; India

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