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      Systems Of Management ControlsRemove Systems Of Management Controls →

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      • 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.)
      • winter 1988
      • Article

      Management Buyouts and Managerial Efforts

      By: Robert F. Bruner and Lynn S. Paine
      Management buyouts, which have played an important role in the recent wave of corporate restructurings, have been criticized from several directions. This article addresses the problems created by management's conflict of interest. As members of the buyout team,... View Details
      Keywords: Buyout; Ethical Decision Making; Management; Leveraged Buyouts; Ethics; Decision Making
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      Bruner, Robert F., and Lynn S. Paine. "Management Buyouts and Managerial Efforts." California Management Review 30, no. 2 (winter 1988): 89–106.
      • 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
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      Hill, Linda A. "Technology Transfer at a Defense Contractor." Harvard Business School Case 489-084, November 1988. (Revised July 1997.)
      • November 1988
      • Case

      Honeywell Residential Division: New Product Development

      By: Steven C. Wheelwright
      Describes three different product development efforts at the Residential Controls division of Honeywell, Inc. Each of the three projects was for a different market and competitive environment. Each was tackled in a somewhat different way within the Honeywell... View Details
      Keywords: Product Development; Construction; Outcome or Result; Situation or Environment; Business Divisions; Product Design; Change Management; Construction Industry
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      Wheelwright, Steven C. "Honeywell Residential Division: New Product Development." Harvard Business School Case 689-035, November 1988.
      • September 1988 (Revised September 1993)
      • Case

      Mrs. Fields Cookies

      By: James I. Cash Jr.
      Mrs. Fields Cookies is a small company selling freshly baked goods through privately owned specialty stores (each store sells only Mrs. Fields products). The company has about 8,000 employees worldwide and less than 150 information systems people for a unique leverage... View Details
      Keywords: Acquisition; Information Management; Organizational Structure; Customer Relationship Management; Business Growth and Maturation; Networks; Internet and the Web; Food and Beverage Industry; Information Technology Industry
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      Cash, James I., Jr. "Mrs. Fields Cookies." Harvard Business School Case 189-056, September 1988. (Revised September 1993.)
      • 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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      McFarlan, F. Warren. "Frontier Airlines, Inc. (A) (Condensed)." Harvard Business School Case 189-074, September 1988.
      • August 1988 (Revised November 1988)
      • Case

      Texas Instruments: Cost of Quality (A)

      By: Robert S. Kaplan
      Texas Instruments implements a Cost of Quality (COQ) system as part of a company-wide "Total Quality Thrust." After several years of operation, group management questions whether or not the COQ system should be updated to make it more useful in identifying areas for... View Details
      Keywords: Quality; Performance Improvement
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      Kaplan, Robert S. "Texas Instruments: Cost of Quality (A)." Harvard Business School Case 189-029, August 1988. (Revised November 1988.)
      • April 1988 (Revised May 1992)
      • Case

      Gaz de France

      By: W. Carl Kester
      The treasurer of Gaz de France is an aggressive, proactive manager of his company's liability structure, running one of the largest swap books of any non-financial corporation in the world. Currency futures, interbank forwards, and currency options are also frequently... View Details
      Keywords: Decisions; Borrowing and Debt; Currency Exchange Rate; Credit Derivatives and Swaps; Policy; Management; Organizational Structure; Energy Industry; Europe
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      Kester, W. Carl. "Gaz de France." Harvard Business School Case 288-030, April 1988. (Revised May 1992.)
      • April 1988 (Revised September 1992)
      • Case

      Frito-Lay, Inc.: The Backhaul Decision

      By: Janice H. Hammond
      Prior to the Motor Carrier Act of 1980, companies with private trucking fleets were generally prohibited from selling transportation services to other companies. The deregulation of the trucking industry in 1980 allowed private carriers to offer for-hire transportation... View Details
      Keywords: Cost Management; Revenue; Governing Rules, Regulations, and Reforms; Marketing Strategy; Distribution; Service Operations; Sales; Salesforce Management; Transportation; Food and Beverage Industry
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      Hammond, Janice H. "Frito-Lay, Inc.: The Backhaul Decision." Harvard Business School Case 688-104, April 1988. (Revised September 1992.)
      • November 1987 (Revised April 2017)
      • Teaching Note

      Polysar Limited

      By: Robert Simons
      Teaching Note for (9-187-098). View Details
      Keywords: Management Control Systems; Strategy And Execution; Performance Measurement; Variance Analysis; Profit Management; Canada
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      Simons, Robert. "Polysar Limited." Harvard Business School Teaching Note 187-198, November 1987. (Revised April 2017.)
      • September 1987 (Revised May 2017)
      • Teaching Note

      Codman & Shurtleff, Inc.: Planning and Control System

      By: Robert Simons
      Teaching Note for (9-187-081). View Details
      Keywords: Strategy And Execution; Management Control Systems; Control Systems; Planning; System
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      Simons, Robert. "Codman & Shurtleff, Inc.: Planning and Control System." Harvard Business School Teaching Note 188-029, September 1987. (Revised May 2017.)
      • July 1987
      • Case

      Altoona Corp.: Computer Products Division

      By: Roger E. Bohn and Robert H. Hayes
      A relatively small manufacturer of computer memory disks has achieved a major market position through the use of its statistical quality control (SQC) program. It is now expanding the production of a new line of disks and is encountering problems getting the process... View Details
      Keywords: Factories, Labs, and Plants; Volatility; Performance Consistency; Performance Improvement; Performance Productivity; Quality; Mathematical Methods; Hardware; Manufacturing Industry
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      Bohn, Roger E., and Robert H. Hayes. "Altoona Corp.: Computer Products Division." Harvard Business School Case 688-010, July 1987.
      • July 1987 (Revised October 1995)
      • Case

      Phillips 66: Controlling a Company Through Crisis

      By: Lynda M. Applegate
      The downstream operations subsidiary of a major U.S. petroleum company is faced with major restructuring decisions and responds by developing an Executive Information System (EIS) which allows for increased responsiveness, wider span of control, and higher levels of... View Details
      Keywords: Restructuring; Information Management; Governance Controls; Organizational Design; Crisis Management; Communication; Management Teams; Growth Management; Mining Industry; Energy Industry; United States
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      Applegate, Lynda M. "Phillips 66: Controlling a Company Through Crisis." Harvard Business School Case 189-006, July 1987. (Revised October 1995.)
      • 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.)
      • May 1987 (Revised February 2000)
      • Case

      Codman & Shurtleff, Inc.: Planning and Control System

      By: Robert L. Simons
      Detailed description of the planning and control systems in use at Johnson & Johnson. Focuses on the actions of managers in one subsidiary in revising budget targets. Illustrates intensive strategic planning and financial planning process in a large, decentralized... View Details
      Keywords: Strategic Planning; Planning; Forecasting and Prediction; Accounting Audits; Budgets and Budgeting; Business Strategy; Financial Management; Business or Company Management; Management Systems; Public Administration Industry; Financial Services Industry
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      Simons, Robert L. "Codman & Shurtleff, Inc.: Planning and Control System." Harvard Business School Case 187-081, May 1987. (Revised February 2000.)
      • April 1987 (Revised April 1987)
      • Case

      Tiberg Co.

      By: Michael Beer and Daniel J. Isenberg
      Describes the efforts of a vice president of purchasing to coordinate and centralize purchasing procedures in a multinational company. He encounters a lack of active cooperation. A rewritten version of an earlier case by G. Lombard. View Details
      Keywords: Cost Management; Multinational Firms and Management; Governance Controls; Managerial Roles; Organizational Change and Adaptation; Organizational Design; Power and Influence
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      Beer, Michael, and Daniel J. Isenberg. "Tiberg Co." Harvard Business School Case 487-079, April 1987. (Revised April 1987.)
      • March 1987 (Revised October 1993)
      • Case

      Au Bon Pain: The French Bakery Cafe, The Partner/Manager Program

      By: W. Earl Sasser
      In recent years, Au Bon Pain (ABP), a chain of upscale French bakeries/sandwich cafes based in Boston, confronted a set of human resource problems endemic to the fast food industry (i.e., a labor shortage which made it difficult to attract and maintain quality crew... View Details
      Keywords: Motivation and Incentives; Managerial Roles; Retention; Employees; Performance Improvement; Recruitment; Problems and Challenges; Compensation and Benefits; Food and Beverage Industry; Service Industry; Boston
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      Sasser, W. Earl. "Au Bon Pain: The French Bakery Cafe, The Partner/Manager Program." Harvard Business School Case 687-063, March 1987. (Revised October 1993.)
      • January 1987 (Revised January 2002)
      • Case

      Baker Precision Instruments, Inc.

      By: Ramchandran Jaikumar, Roy Shapiro, Donald Rosenfield and Kathryn E. Stecke
      A rapidly growing machine parts manufacturer is trying to decide whether to acquire an advanced Flexible Manufacturing System or Systems. The selection decisions must address the impact of new technology, the effect of setup times on production planning and capacity,... View Details
      Keywords: Information Technology; Cost vs Benefits; Machinery and Machining; Production; Decision Choices and Conditions; Management Systems; Manufacturing Industry; Industrial Products Industry
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      Jaikumar, Ramchandran, Roy Shapiro, Donald Rosenfield, and Kathryn E. Stecke. "Baker Precision Instruments, Inc." Harvard Business School Case 687-052, January 1987. (Revised January 2002.)
      • December 1986 (Revised November 1989)
      • Case

      Hewlett-Packard: Manufacturing Productivity Division (A)

      By: Benson P. Shapiro and Lawrence B. Levine
      In late summer 1986, the management of the Manufacturing Productivity Division (MPD) of Hewlett-Packard (HP) was in the process of making major market selection and product policy decisions. MPD is a small division which develops and markets manufacturing productivity... View Details
      Keywords: Business Divisions; Marketing; Product Marketing; Market Entry and Exit; Production; Research and Development; Manufacturing Industry
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      Shapiro, Benson P., and Lawrence B. Levine. "Hewlett-Packard: Manufacturing Productivity Division (A)." Harvard Business School Case 587-101, December 1986. (Revised November 1989.)
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