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  • All HBS Web  (7,771)
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  • September 2004 (Revised January 2006)
  • Tutorial

Introduction to Cost Accounting Systems

By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Covers the basics of cost system design, demonstrating in a clear, step-by-step fashion how costs are assigned to cost objects. Key concepts include direct and indirect costs, two-stage allocation, cost pools, and cost drivers. Also provides a brief review of several... View Details
Keywords: Cost Accounting; Cost; System
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"Introduction to Cost Accounting Systems." Harvard Business School Tutorial 105-701, September 2004. (Revised January 2006.)
  • March 1989 (Revised September 1995)
  • Background Note

Management Support Systems

By: Lynda M. Applegate
Provides a technical overview of executive information systems. View Details
Keywords: Management Systems
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Applegate, Lynda M. "Management Support Systems." Harvard Business School Background Note 189-159, March 1989. (Revised September 1995.)
  • January 1989 (Revised June 1993)
  • Case

General Electric: Compliance Systems

By: Robert L. Simons
After General Electric (GE) is indicted in 1985 for defrauding the Department of Defense, Chairman John F. Welch takes dramatic steps to prevent a recurrence. This case documents the new systems and procedures that are put in place to ensure that all GE employees are... View Details
Keywords: Policy; Contracts; Business or Company Management; Communication; Business History; Behavior; Boundaries; Management Style; Cost Management; Electronics Industry
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Simons, Robert L. "General Electric: Compliance Systems." Harvard Business School Case 189-081, January 1989. (Revised June 1993.)
  • October 1986 (Revised January 1991)
  • Case

Manac Systems International Ltd.

Manac Systems International is confronting a decision about how best to market one of its computer software product lines to small law firms. In the past, Manac has focused on traditional personal selling approaches to market software products that ran on IBM... View Details
Keywords: Marketing Communications; Marketing Channels; Software; Product Marketing; Information Technology Industry
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Kosnik, Thomas J. "Manac Systems International Ltd." Harvard Business School Case 587-076, October 1986. (Revised January 1991.)
  • 2011
  • Teaching Note

Xinxing Ductile Iron Pipes: Transforming the Management Control System in Time of Crisis (TN)

By: Ning Jia, F. Warren McFarlan and Xiaohui Li
Xinxing Ductile Iron Pipes Co. is a Chinese state-owned enterprise (SOE) that manufactures cast pipe products and steel products. The company had grown to become a dominant player in the ductile iron pipe industry, holding more than 40% domestic market share and nearly... View Details
Keywords: Control Systems; Cost Centers; Manufacturing; Profit Centers; China; Iron & Steel; China
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Jia, Ning, F. Warren McFarlan, and Xiaohui Li. "Xinxing Ductile Iron Pipes: Transforming the Management Control System in Time of Crisis (TN)." Tsinghua University Teaching Note, 2011.
  • Forthcoming
  • Article

The Effect of a System for Sharing Best Practices Within Pre-existing Peer Networks

By: Shelley Xin Li and Tatiana Sandino
Peer networks, such as enterprise social networks (ESNs), can facilitate knowledge transfer across employees. However, such systems can also lead to information overload or difficulty in finding useful information. We examine data from a natural field experiment where... View Details
Keywords: Retail; Best Practices; Enterprise Social Media; Management Accounting And Control Systems; Social and Collaborative Networks; Communication Technology; Knowledge Sharing; Sales; Social Media; Retail Industry
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Li, Shelley Xin, and Tatiana Sandino. "The Effect of a System for Sharing Best Practices Within Pre-existing Peer Networks." Management Science (forthcoming).
  • January 2002 (Revised March 2002)
  • Case

Virtualis Systems (Condensed)

By: Michael J. Roberts and Jay O. Light
Focuses on a graduating HBS MBA who has been working part-time with a Web-hosting firm in California. Discusses the question of which of several "business models" make the most sense for the company to pursue. View Details
Keywords: Entrepreneurship; Business Model; Management Analysis, Tools, and Techniques; Growth and Development Strategy; Business Strategy; Cost vs Benefits; SWOT Analysis; Management Practices and Processes; Web Services Industry; California
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Roberts, Michael J., and Jay O. Light. "Virtualis Systems (Condensed)." Harvard Business School Case 802-130, January 2002. (Revised March 2002.)
  • February 1995 (Revised March 1999)
  • Case

Duales System Deutschland

By: Forest L. Reinhardt and Carin-Isabel Knoop
Keywords: Germany
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Reinhardt, Forest L., and Carin-Isabel Knoop. "Duales System Deutschland." Harvard Business School Case 795-074, February 1995. (Revised March 1999.)
  • May 1965
  • Case

Aerospace Systems (C)

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Lawrence, Paul R. "Aerospace Systems (C)." Harvard Business School Case 413-134, May 1965.
  • September 1975 (Revised May 1993)
  • Exercise

Mayfair School System

By: Regina E. Herzlinger
Keywords: Education; Education Industry
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Herzlinger, Regina E. "Mayfair School System." Harvard Business School Exercise 176-041, September 1975. (Revised May 1993.)
  • 1991
  • Chapter

Executive Information Systems

By: L. M. Applegate
Keywords: Information Management; Knowledge Management
Citation
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Applegate, L. M. "Executive Information Systems." In Macmillan Encyclopedia of Computing, edited by G. Davis. New York: Macmillan Publishing, 1991.
  • December 2000 (Revised November 2001)
  • Case

Adobe Systems Incorporated

Examines Adobe's battle with Microsoft to establish de facto standards in the emerging eBook space. View Details
Keywords: Conflict and Resolution; Product Design; Technology; Information Technology Industry; United States
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Tripsas, Mary. "Adobe Systems Incorporated." Harvard Business School Case 801-199, December 2000. (Revised November 2001.)
  • March 1998 (Revised October 1998)
  • Case

Siebel Systems (B)

By: Michael J. Roberts, Joseph B. Lassiter III and Nicole Tempest
Supplements the (A) case. View Details
Keywords: Marketing; Software; Entrepreneurship; Business Startups; Sales; Information Technology Industry
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Roberts, Michael J., Joseph B. Lassiter III, and Nicole Tempest. "Siebel Systems (B)." Harvard Business School Case 898-211, March 1998. (Revised October 1998.)
  • December 1983
  • Case

Robeson Distribution Systems

By: Howard H. Stevenson and Michael J. Roberts
Keywords: Distribution Industry
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Stevenson, Howard H., and Michael J. Roberts. "Robeson Distribution Systems." Harvard Business School Case 384-178, December 1983.
  • December 1994
  • Background Note

Cost System Analysis

By: Robert S. Kaplan
Describes six characteristics of cost systems: standard vs. actual costs; job-order vs. process costing; variable vs. full costs; disaggregate vs. aggregate cost accumulation; and specific vs. average rates for labor and overhead. A rewritten version of an earlier... View Details
Keywords: Cost; Analysis; System
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Kaplan, Robert S. "Cost System Analysis." Harvard Business School Background Note 195-181, December 1994.
  • March 2002
  • Case

Unified Energy System at Russia

On April 4, 2000, at a board of directors' meeting, CEO Anatoly Chubais, Russia's legendary reformer, announced his plan to break up the Russian joint stock company Unified Energy System (UES). The plan envisioned breaking up the giant energy monopoly along two lines... View Details
Keywords: Risk and Uncertainty; Energy Industry; Russia
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Huang, Yasheng, Anatoli Miliukov, and Kirsten O'Neil Massaro. "Unified Energy System at Russia." Harvard Business School Case 702-068, March 2002.
  • October 2004 (Revised January 2006)
  • Tutorial

Introduction to Responsibility Accounting Systems

By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Responsibility accounting systems generate financial and related nonfinancial information about the actual and planned activities of a company's responsibility centers--organizational units headed by managers responsible for a unit's performance. The principal... View Details
Keywords: Business or Company Management; Cost Accounting; Governance Controls; Financial Reporting; Performance Evaluation; Budgets and Budgeting; Planning
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"Introduction to Responsibility Accounting Systems." Harvard Business School Tutorial 105-703, October 2004. (Revised January 2006.)
  • Research Summary

Risk Management Systems

By: Robert S. Kaplan
Along with Assistant Professor Anette Mikes and Associate Professor Dennis Campbell, Kaplan continues to explore how companies can implement risk management processes that reflect their strategies. The research involves case writing, teaching in executive program, and... View Details
  • 1973
  • Book

Information Systems Administration

By: F. W. McFarlan, R. L. Nolan and D. P. Norton
Keywords: Information Management
Citation
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McFarlan, F. W., R. L. Nolan, and D. P. Norton. Information Systems Administration. New York: Holt, Rinehart and Winston, 1973.
  • August 1989 (Revised December 1990)
  • Case

Systems Development, Inc.

By: William J. Bruns Jr.
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Bruns, William J., Jr. "Systems Development, Inc." Harvard Business School Case 190-034, August 1989. (Revised December 1990.)
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