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- Faculty Publications (666)
Show Results For
- All HBS Web (2,096)
- Faculty Publications (666)
- Article
Competition and Cost Accounting
By: V.G. Narayanan and Michael Smith
The central theme of Competition and Cost Accounting is that strategic considerations may make it desirable for a firm to have divisions and product managers internalize something other than their true costs. In the case of transfer prices, a high transfer price... View Details
Keywords: Cost Allocation; Transfer Pricing; Decentralization; Bertrand And Cournot Competition; Cost Accounting
Narayanan, V.G., and Michael Smith. "Competition and Cost Accounting." Foundations and Trends® in Accounting 7, no. 3 (2012): 131–195. (Published: 11 April 2013.)
- September 2006
- Tutorial
Management Control Process - Online Tutorial
By: David F. Hawkins
Introduces the Management Control Process by detailing its six components: 1) the management control environment, 2) organizational structure and responsibilities, 3) information and communication, 4) management control systems, 5) incentives, and 6) monitoring.... View Details
- Research Summary
Management Control Issues of International Ventures
William J. Bruns, Jr. is conducting (with Sharon M. McKinnon of Northeastern University) a field study of control issues that arise in international ventures between U.S. and European companies. Bruns' research is aimed at answering questions raised by earlier... View Details
- April 1993 (Revised May 1993)
- Case
Safeway Manufacturing Division: The Manufacturing Control System (MCS) (A)
Describes a decision that SMD management made to implement an MRP II system in its 38 plants. Raises the issues that needed to be addressed to enable the implementation, and is positioned so the students can develop a detailed implementation plan. View Details
Stoddard, Donna B., and Maryellen C. Costello. "Safeway Manufacturing Division: The Manufacturing Control System (MCS) (A)." Harvard Business School Case 193-134, April 1993. (Revised May 1993.)
- June 2009 (Revised April 2017)
- Teaching Note
Merck: Managing Vioxx (A)-(G)
By: Robert Simons and Natalie Kindred
Teaching Note for [109080], [109081], [109082], [109083], [109084], [109085], and [109086]. View Details
- 2014
- Working Paper
The Effect of Management Control Elements on Coordination
By: Sara Bormann, Jan Bouwens and Christian Hofmann
This study examines how control elements of a firm affect coordination among profit centers. The firm operates a network of 59 profit centers. It uses a transfer-pricing system designed to account for interdependencies between profit centers and to induce coordination.... View Details
Bormann, Sara, Jan Bouwens, and Christian Hofmann. "The Effect of Management Control Elements on Coordination." Harvard Business School Working Paper, No. 14-092, March 2014.
- June 1998
- Article
Using Delegation and Control Systems to Mitigate the Trade-off between the Performance-Evaluation and Belief-Revision Uses of Accounting Standards
By: V.G. Narayanan and A. Davila
Narayanan, V.G., and A. Davila. "Using Delegation and Control Systems to Mitigate the Trade-off between the Performance-Evaluation and Belief-Revision Uses of Accounting Standards." Special Issue on Mastering Finance Series. Journal of Accounting & Economics 25, no. 3 (June 1998).
- 2005
- Book
Levers of Organization Design: How Managers Use Accountability Systems for Greater Performance and Commitment
By: R. Simons
Simons, R. Levers of Organization Design: How Managers Use Accountability Systems for Greater Performance and Commitment. Boston: Harvard Business School Press, 2005.
- Teaching Interest
Finance Reporting and Control
Financial Reporting and Control (FRC) is a course about how leaders can design and use performance measurement systems to build more effective organizations. Throughout their careers, business leaders are required to... View Details
- TeachingInterests
Financial Reporting and Control
By: Paul M. Healy
Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details
- TeachingInterests
Financial Reporting and Control
Throughout their careers, business leaders are required to measure and evaluate their organization's economic performance, improve resource allocation and strategy implementation within their organizations, and build accountability for performance through effective... View Details
- 1 Nov 2013
- Conference Presentation
The Entrepreneurial Gap: How Managers Adjust Span of Accountability and Span of Control to Implement Business Strategy
By: Robert L. Simons
- November 2016 (Revised December 2016)
- Module Note
Strategy Execution Module 7: Designing Asset Allocation Systems
By: Robert Simons
This module reading provides tools and analyses for acquiring and allocating resources. The module begins by reviewing the importance of setting strategic boundaries as a basis for asset acquisitions. Next, a distinction is made between new assets acquired to meet... View Details
Keywords: Management Control Systems; Implementing Strategy; Execution; Asset Allocation Systems; Payback; Discounted Cash Flow; Internal Rate Of Return; Strategic Investments; Analyzing Acquisitions; Strategy; Capital Budgeting
Simons, Robert. "Strategy Execution Module 7: Designing Asset Allocation Systems." Harvard Business School Module Note 117-107, November 2016. (Revised December 2016.)
- May 2017 (Revised June 2017)
- Case
ATH Technologies (A): Making the Numbers
By: Robert Simons and Jennifer Packard
An exercise that takes students through five stages of growth in an entrepreneurial start-up in the medical devices industry: 1) founding, 2) growth, 3) push to profitability, 4) refocusing process, and 5) takeover by new management. At each stage, students must... View Details
Keywords: Strategy And Execution; Management Control Systems; Balancing Innovation And Control; Performance Management; Business Growth and Maturation; Business Startups; Profit; Geographic Location; Governance Controls; Innovation and Invention; Management Succession; Performance Evaluation; Medical Devices and Supplies Industry
Simons, Robert, and Jennifer Packard. "ATH Technologies (A): Making the Numbers." Harvard Business School Case 117-013, May 2017. (Revised June 2017.)
Levers of Control
Based on a ten-year examination of control systems in over 50 U.S. businesses, this book broadens the definition of control and establishes a critical bridge between the disciplines of strategy and accounting and control. In addition to the more traditional diagnostic... View Details
- February 2019
- Technical Note
Can Multiunit Organizations Remain Agile as They Grow?
By: Tatiana Sandino
This note discusses how multiunit organizations incorporate flexibility into their management control systems, some by authorizing all or a select number of their dispersed units to make input and process decisions, some by investing in data-analytic technologies to... View Details
Keywords: Management Control Systems; Flexibility; Management Systems; Business Units; Decision Making
Sandino, Tatiana. "Can Multiunit Organizations Remain Agile as They Grow?" Harvard Business School Technical Note 119-067, February 2019.
- April 1991 (Revised March 2017)
- Teaching Note
Westchester Distributing, Inc. (A) and (B)
By: Robert Simons
Teaching Note for (9-191-118) and (9-191-119). View Details
- August 1994
- Case
Higashimaru Shoyu Company, Ltd. (A): Price Control System
Illustrates how Japanese firms use profit pressures to increase efficiency. In particular, explores how pseudo profit centers create pressure on workers to increase revenues and reduce costs, and the use of semiautonomous teams in a traditional Japanese workforce. View Details
Keywords: Cost Management; Groups and Teams; Organizational Structure; Performance Efficiency; Management Systems; Japan
Cooper, Robin. "Higashimaru Shoyu Company, Ltd. (A): Price Control System." Harvard Business School Case 195-050, August 1994.
- Winter 2011
- Article
Developing Good Measures to Advance Management Accounting and Control Research: A Discussion of 'Corporate Frugality: Theory, Measurement and Practice'
By: Tatiana Sandino
Sandino, Tatiana. "Developing Good Measures to Advance Management Accounting and Control Research: A Discussion of 'Corporate Frugality: Theory, Measurement and Practice'." Contemporary Accounting Research 28, no. 4 (Winter 2011): 1388–1396.
- February 1987 (Revised August 1988)
- Case
Gillette Personal Care Division: Marketing Planning and Control
Bill Ryan, president of the Gillette Co.'s Personal Care Division, is considering changing the division's planning and control system for marketing. White Rain, the division's most recent success, had been launched by taking shortcuts through the system, while other... View Details
Bonoma, Thomas V. "Gillette Personal Care Division: Marketing Planning and Control." Harvard Business School Case 587-099, February 1987. (Revised August 1988.)