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- October 1994
- Article
Aggregation, Specification and Measurement Errors in Product Costing
By: S. Datar and M. Gupta
Datar, S., and M. Gupta. "Aggregation, Specification and Measurement Errors in Product Costing." Accounting Review 69, no. 4 (October 1994): 567–591.
- September 1994
- Article
Implementing New Knowledge: The Case of Activity-Based Costing
By: Chris Argyris and Robert S. Kaplan
Argyris, Chris, and Robert S. Kaplan. "Implementing New Knowledge: The Case of Activity-Based Costing." Accounting Horizons 8, no. 3 (September 1994): 83–105.
- August 1994 (Revised May 1999)
- Teaching Note
Citizen Watch Company, Ltd.: Cost Reduction for Mature Products TN
By: Robin Cooper and Robert S. Kaplan
- August 1994
- Case
Mitsubishi Kasei Corporation: Product Line Cost System
By: Robin Cooper and Robert S. Kaplan
Keywords: Electronics Industry
Cooper, Robin, and Robert S. Kaplan. "Mitsubishi Kasei Corporation: Product Line Cost System." Harvard Business School Case 195-066, August 1994.
- August 1994 (Revised May 1999)
- Teaching Note
Mitsubishi Kasei Corporation: Product Line Cost System TN
By: Robin Cooper and Robert S. Kaplan
- August 1994 (Revised May 2001)
- Case
ITT Automotive: Global Manufacturing Strategy (1994)
By: Gary P. Pisano and Sharon L. Rossi
ITT Automotive is in the process of developing a new-generation antilock brake system (ABS), designated the MK-20. The case focuses on the level of automation to be used in the production of this new system, and whether all plants should use the same process... View Details
Keywords: Information Technology; Innovation Strategy; Production; Product Development; Globalized Firms and Management; Performance Productivity; Manufacturing Industry; Auto Industry; Belgium; Germany; United States
Pisano, Gary P., and Sharon L. Rossi. "ITT Automotive: Global Manufacturing Strategy (1994)." Harvard Business School Case 695-002, August 1994. (Revised May 2001.)
- June 1994 (Revised March 1995)
- Case
Swissair's Alliances (A)
By: David B. Yoffie
Swissair established two alliance networks in 1989 in order to improve its competitiveness. In order to evaluate the benefits of the alliances, Swissair's history, products, and cost structure are described, as is the international airline industry and the major... View Details
Yoffie, David B. "Swissair's Alliances (A)." Harvard Business School Case 794-152, June 1994. (Revised March 1995.)
- June 1994 (Revised October 1999)
- Background Note
Beer Game, The: Board Version
The beer game is an exercise that demonstrates supply channel dynamics. Simulates the flow of material and information in a simplified channel of beer production and distribution, focusing on the linkages among a beer manufacturer, its distributors, a wholesaler, and a... View Details
Keywords: Cost Management; Information; Distribution Channels; Production; Supply Chain Management; Problems and Challenges
Hammond, Janice H. "Beer Game, The: Board Version." Harvard Business School Background Note 694-104, June 1994. (Revised October 1999.)
- June 1994 (Revised September 1994)
- Background Note
Beating the Commodity Magnet
By: V. Kasturi Rangan and George T. Bowman
All markets follow a cycle of growth and maturity, then commoditization and decline. This note argues that while commoditization of an industry may seem inevitable, the better managed firms find a way to make money in the commodity cycle. These firms know how and when... View Details
Keywords: Goods and Commodities; Financial Markets; Competitive Strategy; Financial Services Industry
Rangan, V. Kasturi, and George T. Bowman. "Beating the Commodity Magnet." Harvard Business School Background Note 594-122, June 1994. (Revised September 1994.)
- June 1994
- Article
Flexible Budgeting in an Activity-Based Costing Framework
By: Robert S. Kaplan
Kaplan, Robert S. "Flexible Budgeting in an Activity-Based Costing Framework." Accounting Horizons (June 1994): 104–109.
- May 1994
- Background Note
Designing Channels of Distribution
Presents a framework and a method for addressing the new product channel choice decision. Offers a six-step method that involves: 1) disaggregating and prioritizing a distribution channel by customers' channel function requirements; 2) obtaining and combining... View Details
Rangan, V. Kasturi. "Designing Channels of Distribution." Harvard Business School Background Note 594-116, May 1994.
- May 1994 (Revised August 1994)
- Case
Motorola-Penang
By: Shoshana Zuboff and Janis Lee Gogan
S.K. Ko managed Motorola's Penang, Malaysia factory, producing telecommunications components and equipment. As a female manager of a multi-ethnic and labor-intensive plant in Asia, Ko faced a number of challenges. She had already promoted quality circles and quality... View Details
Keywords: Factories, Labs, and Plants; Transformation; Decision Making; Ethnicity; Gender; Training; Leading Change; Management Analysis, Tools, and Techniques; Problems and Challenges; Technology Industry; Malaysia
Zuboff, Shoshana, and Janis Lee Gogan. "Motorola-Penang." Harvard Business School Case 494-135, May 1994. (Revised August 1994.)
- April 1994 (Revised September 1994)
- Case
KENETECH Corporation
Involves a strategic decision about how fast to ramp up sales. Improvements in technology have driven down the cost of electric power generated from wind turbines to the point where they are competitive with fossil-fuel plants. KENETECH needs to raise equity capital to... View Details
Keywords: Renewable Energy; Borrowing and Debt; Equity; Initial Public Offering; Growth and Development Strategy; Market Entry and Exit; Going Public; Sales; Competition; Energy Industry
Fruhan, William E., Jr. "KENETECH Corporation." Harvard Business School Case 294-111, April 1994. (Revised September 1994.)
- 25 Mar 1994
- Lecture
Canada's Cost of Capital Disadvantage?: Comparative Perspectives
By: W. Carl Kester
- March 1994 (Revised March 1995)
- Case
Astra/Merck Group
By: Frank V. Cespedes and Marie Bell
Astra/Merck (A/M), originally a joint venture of AB Astra and Merck & Co., is preparing to be an independent company in 1993. Since the company does not engage in basic research and development of drugs, it is essentially a distribution organization. Fundamental to... View Details
Keywords: Cost vs Benefits; Marketing Strategy; Distribution; Performance Evaluation; Research and Development; Risk and Uncertainty; Sales; Competitive Strategy; Pharmaceutical Industry
Cespedes, Frank V., and Marie Bell. "Astra/Merck Group." Harvard Business School Case 594-045, March 1994. (Revised March 1995.)
- March 1994 (Revised April 1994)
- Case
Eli Lilly and Co.: The Flexible Facility Decision--1993
By: Gary P. Pisano
In 1993, Eli Lilly is preparing to build manufacturing capacity for three new pharmaceutical products that it expects to launch in 1996. Management wrestles with a decision of whether to add specialized manufacturing capacity or flexible capacity. This question touches... View Details
Keywords: Debates; Cost vs Benefits; Decisions; Investment; Goals and Objectives; Product Launch; Production; Corporate Strategy; Pharmaceutical Industry
Pisano, Gary P. "Eli Lilly and Co.: The Flexible Facility Decision--1993." Harvard Business School Case 694-074, March 1994. (Revised April 1994.)
- March 1994
- Case
Citizen Watch Co., Ltd.: Cost Reduction for Mature Products
By: Robin Cooper and Robert S. Kaplan
Keywords: Cost Accounting
Cooper, Robin, and Robert S. Kaplan. "Citizen Watch Co., Ltd.: Cost Reduction for Mature Products." Harvard Business School Case 194-033, March 1994.
- March 1994 (Revised October 1994)
- Case
Reading Energy
Reading Energy builds facilities that produce energy from nontraditional fuels. A privately held, entrepreneurial organization, it has spent six years developing a plan to build a waste-to-energy plant in the town of Robbins, Illinois. The plant would burn municipal... View Details
Keywords: Energy Generation; Wastes and Waste Processing; Business and Community Relations; Business Plan; Agreements and Arrangements; Contracts; Risk and Uncertainty; Government and Politics; Environmental Sustainability; Business Strategy; Energy Industry; Utilities Industry; Illinois
Reinhardt, Forest L. "Reading Energy." Harvard Business School Case 794-102, March 1994. (Revised October 1994.)
- 1994
- Other Unpublished Work
Interest Allocation Rules and the Changing Cost of Debt Finance
By: K. A. Froot and J. Hines
- February 27, 1994
- Article
Innovation: Medicine's Best Cost-Cutter
By: M. E. Porter, Elizabeth Teisberg and Gregory Brown
Porter, M. E., Elizabeth Teisberg, and Gregory Brown. "Innovation: Medicine's Best Cost-Cutter." New York Times (February 27, 1994).