Publications
Publications
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- All HBS Web
(2,299)
- Faculty Publications (593)
- May 1995 (Revised April 1998)
- Case
AT&T Paradyne
By: Robert S. Kaplan
A company making data communication devices has adopted a Total Quality philosophy for working with suppliers, employees, and customers. The finance group finds its existing cost system has become obsolete because of a shift from manual to automatic production... View Details
- March 1995 (Revised April 1997)
- Case
Co-operative Bank, The
By: Robert S. Kaplan and Srikant M. Datar
A British bank with strong roots in the cooperative movement encounters declining profitability in an increasingly competitive and deregulated financial services industry. It attempts to grow by broadening its customer base and increasing the range of products and... View Details
- December 1994
- Case
AB SKA (Sweden)
By: David F. Hawkins, V.G. Narayanan and Robert L. Simons
A senior manager faces three accounting and control decisions related to a new R&D project: to expense or capitalize, how to implement management control over the R&D function, and how to use activity-based cost drivers for product costing. View Details
- September 1994 (Revised June 2017)
- Case
Chemalite, Inc. (B): Cash Flow Analysis
By: Robert Simons and Antonio Davila
Students are asked to use actual and pro forma financial statements to prepare a statement of cash flows under both the direct and indirect method. View Details
- August 1994 (Revised July 1995)
- Background Note
Financial Reporting and Control, Course Overview
By: Robert L. Simons and Antonio Davila
Keywords: Financial Reporting
- September 1993
- Background Note
The Private Label Movement
By: Robert S. Kaplan and Ray A. Goldberg
Private labels, previously weak in the U.S. market, are making inroads in the United States and Canada. Reasons for this include a weak economy, better quality of private label goods, and a desire by retailers to increase profitability. View Details
- May 1993 (Revised January 1994)
- Case
Cummins Engine Company, The: Starting Up "B" Crankshaft Manufacturing at the San Luis Potosi Plant
By: Robert H. Hayes
Cummins Engine Co. is starting up production of diesel engine crankshafts in its plant in central Mexico. This operation requires much tighter tolerances than any product previously produced at the plant, and the young (recent MBA) manager who is in charge of the... View Details
- January 1993 (Revised April 1993)
- Case
Chadwick, Inc.: The Balanced Scorecard
By: Robert S. Kaplan
The pharmaceutical division of a diversified company has been asked to develop a Balanced Scorecard. Research and development projects take about ten years to bring a new product to the marketplace and the division depends on good relations and active feedback from its... View Details
- December 1992 (Revised May 1993)
- Case
Porsche AG
By: Robert S. Kaplan
Describes the financial management of the research and development departments of an automobile manufacturer and technology supplier. Existing cost systems measure accurately the costs incurred by department and by project. But little formal information is provided... View Details
- May 1992 (Revised January 2000)
- Supplement
ABB: Accountability Times Two (A)
By: Robert L. Simons
Describes the complexity of setting and reconciling performance targets in a global, matrix company. The president of the Finnish industry and rail transport company has received targets from two bosses--his regional superior and his business area superior. Each has... View Details
- May 1992 (Revised January 2000)
- Supplement
ABB: Accountability Times Two (B)
By: Robert L. Simons
Describes internal allocation conflicts in a complex global company structured as a matrix organization. ABB Switzerland has secured and will build an important power station project; however, internal market allocation policies dictate that this work be handled by ABB... View Details
- May 1992 (Revised January 2000)
- Case
Asea Brown Boveri
In 1987, two European rivals--Asea AB of Sweden and BBC Brown Boveri Ltd. of Switzerland--merged to form Asea Brown Boveri. The new company employed 150,000 employees in 850 legal entities operating in 140 countries. The case describes the challenges facing Percy... View Details
- May 1992 (Revised January 2000)
- Case
Asea Brown Boveri: The ABACUS System
By: Robert L. Simons
Describes the computer-based information system (ABACUS) used to monitor and control business operations in a complex, global company. Describes the technical attributes of the database system, financial reporting requirements, target setting and profit calculations on... View Details
- October 1991 (Revised September 1998)
- Case
Maxwell Appliance Controls
By: Robert S. Kaplan
A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details
- September 1991 (Revised January 2017)
- Teaching Note
Nordstrom: Dissension in the Ranks? (A) and (B)
By: Robert Simons
Teaching Note for Nordstrom: Dissension in the Ranks, Case A (191-002) and Case B (192-027) View Details
- May 1991 (Revised March 2018)
- Teaching Note
Automation Consulting Services
By: Robert Simons
Teaching Note for 190-053 View Details
- May 1991 (Revised January 2017)
- Teaching Note
Turner Construction Co.: Project Management Control Systems
By: Robert Simons
Teaching Note for Turner Construction Company: Project Management Control Systems (190-128) View Details
- May 1991
- Teaching Note
American Red Cross Blood Services: Northeast Region, Teaching Note
By: Robert L. Simons
Teaching Note for (9-190-078). View Details
- May 1991 (Revised February 1992)
- Teaching Note
Marriott Corp.: The Internal Audit Function, Teaching Note
By: Robert L. Simons