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      Management Control SystemsRemove Management Control Systems →

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      • October 1989 (Revised June 1993)
      • Case

      Texas Eastman Co.

      By: Robert S. Kaplan
      The company as part of a commitment to Total Quality Management has installed a computer system that accumulates 30,000 observations on its processes every 2-4 hours. Operating people have found the monthly summaries of financial performance not too useful in this... View Details
      Keywords: Quality; Information Technology; Reports; Business or Company Management
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      Kaplan, Robert S. "Texas Eastman Co." Harvard Business School Case 190-039, October 1989. (Revised June 1993.)
      • October 1989 (Revised December 1989)
      • Case

      Deregulation of the Australian Wheat Board: A Commodity System in Flux

      By: Ray A. Goldberg
      Keywords: Governing Rules, Regulations, and Reforms; Business and Government Relations; Goods and Commodities; Markets; Agriculture and Agribusiness Industry; Australia
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      Goldberg, Ray A. "Deregulation of the Australian Wheat Board: A Commodity System in Flux." Harvard Business School Case 590-034, October 1989. (Revised December 1989.)
      • August 1989
      • Article

      Organizational Frame-Bending: Principles for Managing Reorientations

      By: D. Nadler and Michael Tushman
      Keywords: Organizations; Management; Governing Rules, Regulations, and Reforms
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      Nadler, D., and Michael Tushman. "Organizational Frame-Bending: Principles for Managing Reorientations." Academy of Management Executive 3, no. 3 (August 1989): 194–204.
      • July 1989 (Revised August 1993)
      • Supplement

      Kanthal (B)

      By: Robert S. Kaplan
      Describes actions taken by senior management of Kanthal after seeing the results of the newly installed account management system. Designed as a class handout. A rewritten version of an earlier case by the same author. View Details
      Keywords: Accounting; Management Systems; Management Teams
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      Kaplan, Robert S. "Kanthal (B)." Harvard Business School Supplement 190-003, July 1989. (Revised August 1993.)
      • July 1989 (Revised April 2001)
      • Case

      Kanthal (A)

      By: Robert S. Kaplan
      Multinational company needs an improved cost system to determine the profitability of individual customer orders. Its strategy is to have significant sales and profitability growth without adding additional administrative and support people. The new cost system... View Details
      Keywords: Cost Accounting; Earnings Management; Cost Management; Financial Management; Multinational Firms and Management; Business or Company Management; Customer Relationship Management; Sales; Business Strategy; Profit; Electronics Industry
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      Kaplan, Robert S. "Kanthal (A)." Harvard Business School Case 190-002, July 1989. (Revised April 2001.)
      • June 1989 (Revised November 1991)
      • Supplement

      Ingersoll-Rand (B): Managing Multiple Channels--1986

      By: V. Kasturi Rangan
      Peter Baldwin takes over Clabough's job and is charged with the responsibility to improve sales force morale, control expenses, and improve market share. View Details
      Keywords: Salesforce Management; Supply and Industry; Management Teams; Industrial Products Industry
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      Rangan, V. Kasturi. "Ingersoll-Rand (B): Managing Multiple Channels--1986." Harvard Business School Supplement 589-122, June 1989. (Revised November 1991.)
      • May 1989
      • Teaching Note

      Tektronix: Portable Instruments Division (B), Teaching Note

      By: Robert S. Kaplan
      Teaching Note for (9-188-143). View Details
      Keywords: Production; Cost Management; System; Product; Resource Allocation; Management Practices and Processes; Electronics Industry
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      Kaplan, Robert S. "Tektronix: Portable Instruments Division (B), Teaching Note." Harvard Business School Teaching Note 189-055, May 1989.
      • April 1989 (Revised March 1990)
      • Case

      Burlington Northern (B)

      By: Janice H. Hammond
      Describes the experiences of a seasoned Burlington Northern (BN) sales representative after the introduction of ShipSmart, a decision support system developed by the BN to help its employees and customers analyze logistics problems. After a brief description of a... View Details
      Keywords: Change Management; Expansion; Rail Transportation; Logistics; Distribution Channels; Truck Transportation; Innovation and Invention; Sales; Rail Industry; United States
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      Hammond, Janice H. "Burlington Northern (B)." Harvard Business School Case 689-083, April 1989. (Revised March 1990.)
      • April 1989
      • Case

      Norton Auto Supply

      By: Janice H. Hammond
      Describes a multiechelon distribution system for the distribution of automobile spare parts. An analyst has been hired by the Norton Auto Supply Co. to improve the company's inventory planning and control techniques. Includes demand, cost, weight, and supplier lead... View Details
      Keywords: Business or Company Management; Operations; Distribution Channels; Management Practices and Processes; Management; Strategy; Industrial Products Industry; Auto Industry
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      Hammond, Janice H. "Norton Auto Supply." Harvard Business School Case 689-084, April 1989.
      • April 1989 (Revised January 1990)
      • Case

      Texas Instruments: Cost of Quality (B)

      By: Robert S. Kaplan
      A division questions whether to retain, modify, or abandon its cost of quality system now that more direct measures of quality have been adopted. Discusses the role of quality cost measurement in a mature quality management system. View Details
      Keywords: Measurement and Metrics; Quality
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      Kaplan, Robert S. "Texas Instruments: Cost of Quality (B)." Harvard Business School Case 189-111, April 1989. (Revised January 1990.)
      • March 1989 (Revised March 1999)
      • Case

      Metabo GmbH & Co. KG

      By: Robert S. Kaplan
      A privately owned German power tool company was dissatisfied with its existing cost system. The system could not produce timely accurate reports on cost center operations, and newly purchased automated machines were attracting large overhead costs. A new, highly... View Details
      Keywords: Activity Based Costing and Management; Cost; Budgets and Budgeting; Capital Budgeting; Cost Management; Reports; Private Ownership; Business or Company Management; Consumer Products Industry; Germany
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      Kaplan, Robert S. "Metabo GmbH & Co. KG." Harvard Business School Case 189-146, March 1989. (Revised March 1999.)
      • 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.)
      • February 1989
      • Case

      Reorder Point Based Inventory Control Systems

      By: Janice H. Hammond
      Keywords: Logistics; Management
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      Hammond, Janice H. "Reorder Point Based Inventory Control Systems." Harvard Business School Case 689-026, February 1989.
      • January 1989
      • Background Note

      Managing Information Technology: Computer Systems and Components

      By: James I. Cash Jr. and Thomas H. Davenport
      Keywords: Management; Information Technology; Information Infrastructure
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      Cash, James I., Jr., and Thomas H. Davenport. "Managing Information Technology: Computer Systems and Components." Harvard Business School Background Note 189-130, January 1989.
      • January 1989
      • Background Note

      Managing Information Technology: System Development

      By: James I. Cash Jr. and Thomas H. Davenport
      Provides an overview of the system development process in large organizations. Describes traditional life cycle approaches as well as more recent methods, e.g., prototyping. The objective is to familiarize students with the terminology and issues involving system... View Details
      Keywords: Design; Information Technology; System
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      Cash, James I., Jr., and Thomas H. Davenport. "Managing Information Technology: System Development." Harvard Business School Background Note 189-132, January 1989.
      • 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.)
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