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      Management Control SystemsRemove Management Control Systems →

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      • July 1990
      • Case

      Ceramics Process Systems Corp. (B)

      By: Kim B. Clark and Brent D. Barnett
      Ceramics Process Systems (CPS) is an advanced ceramics company facing problems with lead time in product/process development, and late delivery of prototype parts to its customers. Engineering is confronted with difficult technical problems and multiple objectives... View Details
      Keywords: Product Development; Business Processes; Management Practices and Processes; Supply Chain Management; Machinery and Machining; Goals and Objectives; Resource Allocation; Customer Satisfaction; Customer Value and Value Chain; Manufacturing Industry
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      Clark, Kim B., and Brent D. Barnett. "Ceramics Process Systems Corp. (B)." Harvard Business School Case 691-006, July 1990.
      • July 1990 (Revised October 1999)
      • Case

      Nordstrom: Dissension in the Ranks? (A)

      By: Robert L. Simons and Hilary Weston
      In 1989, the performance measurement systems and compensation policies of Nordstrom Department Stores unexpectedly came under attack by employees, unions, and government regulators. The case describes the "sales-per-hour" monitoring and compensation system that many... View Details
      Keywords: Performance Consistency; Performance Evaluation; Compensation and Benefits; Motivation and Incentives; Labor Unions; Salesforce Management; Retention; Growth and Development; Industrial Products Industry; Utilities Industry
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      Simons, Robert L., and Hilary Weston. "Nordstrom: Dissension in the Ranks? (A)." Harvard Business School Case 191-002, July 1990. (Revised October 1999.)
      • July 1990 (Revised August 1995)
      • Case

      Symantec--1982-90

      By: Nitin Nohria
      As Symantec grew from a small, upstart software development company to a major player in the software development industry, the channels of information flow and the internal communication needs of the company became more complex. The geographically-dispersed structure... View Details
      Keywords: Applications and Software; Communication Technology; Communication; Organizational Change and Adaptation; Employee Relationship Management; Growth and Development; Knowledge Dissemination; Knowledge Sharing; Knowledge Management; Information Technology Industry; United States
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      Nohria, Nitin. "Symantec--1982-90." Harvard Business School Case 491-010, July 1990. (Revised August 1995.)
      • July 1990 (Revised October 1997)
      • Case

      Siemens Electric Motor Works (A) (Abridged)

      By: Robert S. Kaplan
      Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details
      Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry
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      Kaplan, Robert S. "Siemens Electric Motor Works (A) (Abridged)." Harvard Business School Case 191-006, July 1990. (Revised October 1997.)
      • Article

      A Model for Managing System Conflict during Franchise Expansion

      By: P. J. Kaufmann and V. K. Rangan
      Keywords: Management; System; Conflict and Resolution; Business Ventures; Expansion
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      Kaufmann, P. J., and V. K. Rangan. "A Model for Managing System Conflict during Franchise Expansion." Journal of Retailing 66, no. 2 (Summer 1990): 155–173.
      • May 1990
      • Teaching Note

      Xerox Corp.: Executive Support Systems, Teaching Note

      By: Lynda M. Applegate
      Keywords: Management Teams; System; Consumer Products Industry; Manufacturing Industry
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      Applegate, Lynda M. "Xerox Corp.: Executive Support Systems, Teaching Note." Harvard Business School Teaching Note 190-182, May 1990.
      • April 1990 (Revised November 1992)
      • Case

      Population Services International: The Social Marketing Project in Bangladesh (Abridged)

      By: James E. Austin
      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: Conferences; Developing Countries and Economies; Information Publishing; Growth and Development Strategy; Marketing Strategy; Social Marketing; Agreements and Arrangements; Product; Nonprofit Organizations; Pharmaceutical Industry; Bangladesh; Washington (state, US)
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      Austin, James E. "Population Services International: The Social Marketing Project in Bangladesh (Abridged)." Harvard Business School Case 590-061, April 1990. (Revised November 1992.)
      • April 1990 (Revised December 1992)
      • Case

      Cut Flower Industry in Colombia (Abridged)

      By: James E. Austin
      The Colombian Cut Flower Exporting Association faces several problems concerning local government regulations and import restrictions from the U.S. government. The Colombian Export Promotion Agency also faces decisions as to its policy stance toward the industry. View Details
      Keywords: Trade; Governing Rules, Regulations, and Reforms; Policy; Business or Company Management; Agriculture and Agribusiness Industry; Colombia
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      Austin, James E. "Cut Flower Industry in Colombia (Abridged)." Harvard Business School Case 390-109, April 1990. (Revised December 1992.)
      • March 1990 (Revised October 1999)
      • Case

      Turner Construction Company: Project Management Control Systems

      By: Robert L. Simons and Hilary Weston
      After providing a brief overview of Turner Construction Co.'s structure and project work, the case gives a detailed description of its project management control system, the IOR system. In addition to explaining the mechanics of the IOR system, the case identifies the... View Details
      Keywords: Mission and Purpose; Cost Management; Performance Evaluation; Risk Management; Strategic Planning; Planning; Management Systems; Management Teams; Construction Industry
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      Simons, Robert L., and Hilary Weston. "Turner Construction Company: Project Management Control Systems." Harvard Business School Case 190-128, March 1990. (Revised October 1999.)
      • March 1990 (Revised June 1991)
      • Case

      IBM Corp.: ""Make It Your Business"" (A)

      By: Robert L. Simons
      In 1987, IBM changed its strategy in an attempt to become a market-driven company rather than a product-driven company. The case begins with a description of the new strategy and the reasons for the change and then describes the top-down sales planning and quota system... View Details
      Keywords: Commercialization; Competitive Advantage; Business Strategy; Goals and Objectives; Strategic Planning; Motivation and Incentives; Sales; Volatility; System; Information Technology Industry
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      Simons, Robert L. IBM Corp.: ""Make It Your Business"" (A). Harvard Business School Case 190-137, March 1990. (Revised June 1991.)
      • March 1990 (Revised June 1993)
      • Case

      Analog Devices, Inc.: The Half-Life System

      By: Robert S. Kaplan
      The company has committed to major improvements in quality, cost, and on-time delivery performance. Despite strong senior management support, however, the actual rate of improvement was disappointing until a new measurement philosophy was introduced. The new approach... View Details
      Keywords: Quality; Performance Improvement; Earnings Management; Financial Reporting; Organizational Change and Adaptation; Performance Productivity; Business or Company Management; Cost Management; Measurement and Metrics; Management Teams; Semiconductor Industry
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      Kaplan, Robert S. "Analog Devices, Inc.: The Half-Life System." Harvard Business School Case 190-061, March 1990. (Revised June 1993.)
      • March 1990 (Revised October 1999)
      • Case

      Mary Kay Cosmetics: Sales Force Incentives (A)

      By: Robert L. Simons and Hilary Weston
      Describes the incentive system by which Mary Kay Cosmetics motivates the sales force of 200,000 independent agents who comprise the firm's only distribution channel. Illustrates the powerful effect on sales-force behavior that results when creative types of employee... View Details
      Keywords: Motivation and Incentives; Cost Management; Salesforce Management; Distribution Channels; Beauty and Cosmetics Industry; United States
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      Simons, Robert L., and Hilary Weston. "Mary Kay Cosmetics: Sales Force Incentives (A)." Harvard Business School Case 190-103, March 1990. (Revised October 1999.)
      • February 1990 (Revised July 1990)
      • Case

      Internal Revenue Service: Automated Collection System

      By: Nitin Nohria
      Describes how the IRS's collection operations changed from a largely manual system (COF) to an automated system (ACS). A central aspect of ACS was the electronic scheduling and maintaining of work. While with ACS the IRS accomplished significant improvements in the... View Details
      Keywords: Sovereign Finance; Revenue; Information Technology; Taxation; Change Management; Organizational Change and Adaptation; Organizational Design; Human Resources; Public Administration Industry; United States
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      Nohria, Nitin. "Internal Revenue Service: Automated Collection System." Harvard Business School Case 490-042, February 1990. (Revised July 1990.)
      • 1990
      • Chapter

      Analysis of Cost Variances for Management Control in Hospitals

      By: S. Datar, R. Banker and S. Das
      Keywords: Cost Management; Health Care and Treatment; Non-Governmental Organizations; Health Industry
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      Datar, S., R. Banker, and S. Das. "Analysis of Cost Variances for Management Control in Hospitals." In Research in Governmental and Nonprofit Accounting. Vol. 5, edited by James L. Chan, Rowan H. Jones, and James M. Patton, 269–291. Elsevier Science, 1990.
      • January 1990 (Revised June 1995)
      • Case

      Colliers International Property Consultants

      By: Nitin Nohria
      Describes the origins, organizational structure, management practices, and use of information technology (IT) in Colliers, a real estate network. Colliers provides local firms with a way to maintain local autonomy while gaining national and international coverage.... View Details
      Keywords: Property; Organizational Structure; Information Technology; Management Practices and Processes; Partners and Partnerships; Business Model; Mission and Purpose; Business Growth and Maturation; Conflict and Resolution; Quality; Real Estate Industry
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      Nohria, Nitin. "Colliers International Property Consultants." Harvard Business School Case 490-049, January 1990. (Revised June 1995.)
      • January 1990 (Revised March 1991)
      • Case

      American Red Cross Blood Services: Northeast Region

      By: Robert L. Simons
      Recounts the financial difficulties and management changes experienced by American Red Cross Blood Services: Northeast Region (NER) during the 1980s. After summarizing industry-wide changes in the collection, testing, and distribution of blood and blood products, the... View Details
      Keywords: Change Management; Budgets and Budgeting; Financial Management; Restructuring; Health; SWOT Analysis; Social Enterprise; Marketplace Matching; Management Style; Organizational Culture; Organizational Change and Adaptation; Medical Devices and Supplies Industry; Health Industry; North and Central America
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      Simons, Robert L. "American Red Cross Blood Services: Northeast Region." Harvard Business School Case 190-078, January 1990. (Revised March 1991.)
      • 1990
      • Article

      The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives

      By: R. Simons
      Keywords: Management; System; Competitive Strategy
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      Simons, R. "The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives." Accounting, Organizations and Society 15, nos. 1-2 (1990): 127–143.
      • November 1989 (Revised November 1999)
      • Case

      Automatic Data Processing: The EFS Decision

      By: Robert L. Simons and Hilary Weston
      Illustrates how ADP's top management uses formal planning and control systems to establish strategic boundaries for its business units. Top management has developed a detailed list of strategic criteria that ADP managers use to evaluate products and business units, as... View Details
      Keywords: Business Units; Strategic Planning; Management Systems; Accounting; Acquisition
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      Simons, Robert L., and Hilary Weston. "Automatic Data Processing: The EFS Decision." Harvard Business School Case 190-059, November 1989. (Revised November 1999.)
      • November 1989 (Revised April 2018)
      • Case

      Automation Consulting Services

      By: Robert Simons and Hilary Weston
      Illustrates the management control challenges that are associated with rapid growth and geographic expansion. Situated at an offsite Executive Committee Retreat. The three founding partners of a specialized consulting firm are grappling with several difficult questions... View Details
      Keywords: Geographic Location; Governance Controls; Policy; Growth and Development Strategy; Management Teams; Expansion; Consulting Industry
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      Simons, Robert, and Hilary Weston. "Automation Consulting Services." Harvard Business School Case 190-053, November 1989. (Revised April 2018.)
      • November 1989
      • Teaching Note

      H.J. Heinz Co.: The Administration of Policy (A), (B), (C), and (D), Teaching Note

      By: Kenneth E. Goodpaster and Thomas R. Piper
      Teaching Note for (9-382-034, 035, 036, and 037). View Details
      Keywords: Business Earnings; Management Practices and Processes; Motivation and Incentives; System; Ethics; Policy; Business Divisions; Organizational Change and Adaptation; Food and Beverage Industry
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      Goodpaster, Kenneth E., and Thomas R. Piper. "H.J. Heinz Co.: The Administration of Policy (A), (B), (C), and (D), Teaching Note." Harvard Business School Teaching Note 390-045, November 1989.
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