Systems Of Management Controls - Publications - Faculty & Research - Harvard Business School

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November 1985 (Revised November 1987)
Case

R&R

By: Howard H. Stevenson

Outlines alternative mechanisms for getting into business. Shows the means by which an experienced entrepreneur can gain control over the necessary resources in order to lower the fixed costs of business entry. Provides a mechanism for discussing the role of... View Details

Keywords: Cost Management; Entrepreneurship

March 2011
Case

Insight Communications

By: Rajiv Lal and Natalie Kindred

After undertaking a multi-year, metrics-driven operational and cultural overhaul, in April 2010 Insight Communications was planning the next phase of its development. Insight was a New York-based provider of cable, landline phone, and high-speed Internet service to... View Details

Keywords: Organizational Culture; Competitive Strategy; Management Practices and Processes; Performance Improvement; Growth Management; Management Systems; Business Processes; Measurement and Metrics; Employees; Telecommunications Industry; New York (state, US)

Christina M. Wallace

A self-described “human Venn diagram” Christina Wallace has crafted a career at the intersection of business, technology, and the arts. She is a Senior Lecturer in the Entrepreneurial Management Unit at Harvard Business... View Details

Keywords: arts; venture capital industry; consumer products; service industry; internet

16 Sep 2024
Video

Standardized Tests

April 1988 (Revised March 1991)
Case

Tektronix: Portable Instruments Division (A)

Tektronix's Portable Instruments Division has recently converted to a JIT production process. The existing cost system was designed for conventional manufacturing and is obsolete. The case describes the new material-burdening system the firm implemented. This system... View Details

Keywords: Cost Accounting; Production; Management Systems; Manufacturing Industry

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July 2024
Case

Living up to Purpose and Performance at Parker Hannifin

By: Hubert Joly, Alicia Dadlani and Martha Hostetter

In 2019, Parker Hannifin, one of the world’s largest manufacturers of motion and control technologies, did something unusual for an industrial company: it created a purpose statement. Even though it already had a clear business strategy and longstanding culture of... View Details

Keywords: Mission and Purpose; Health Pandemics; Leadership; Business or Company Management; Organizational Culture; Business Strategy; Communication Strategy; Manufacturing Industry; Industrial Products Industry; Cleveland; Ohio; United States

August 1997 (Revised June 1999)
Case

Providian Trust: Tradition and Technology (A)

By: F. Warren McFarlan and Melissa Dailey

A major trust company attempts to implement a major software system while simultaneously reengineering business processes. Providian Trust, a previously non-IT intensive organization, must completely reposition its management of technology to deal with IT's new... View Details

Keywords: Change Management; Financial Institutions; Business Processes; Organizational Change and Adaptation; Information Technology; Applications and Software; Financial Services Industry

Article

Open to Negotiation: Phenomenological Assumptions and Knowledge Dissemination

By: Corinne Bendersky and Kathleen L. McGinn

Phenomenological assumptions-assumptions about the fundamental qualities of the phenomenon being studied and how it relates to the environment in which it occurs-affect the dissemination of knowledge from subfields to the broader field of study. Micro-process research... View Details

Keywords: Framework; Knowledge Dissemination; Research; Organizations; Negotiation; Information Publishing

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Research Summary

Corporate Governance and International Competitiveness

By: W. Carl Kester

W. Carl Kester's research involves comparisons of national or broad regional systems of corporate governance (e.g., German, Japanese, Anglo-American), and the influence these systems exert on corporate investment and international competitiveness. Kester has found... View Details

April 24, 2023
Article

In the COVID Era, Why Corporate Benefits Demand CEO/CFO Leadership

By: Regina E. Herzlinger

The expectation that employers provide their employees’ health benefits has been around since World War II. Unfortunately, although today’s employees expect employers to treat them as individuals, ease their experiences, prioritize their wellbeing, and control cost,... View Details

Keywords: COVID; COVID-19 Pandemic; CEO; Leadership; Health Insurance; Benefits; CFO; Compensation and Benefits

September 2016 (Revised October 2018)
Case

Springfield Hospital

By: Susanna Gallani and Robert Kaplan

One of the key roles of costing systems is to support the evaluation of performance and facilitate appropriate resource allocations. Through participation in a comparative cost study, management at Springfield Hospital, known for its heavy focus on operational... View Details

Keywords: Time-Driven Activity-Based Costing; Variance Analysis; Activity Based Costing and Management; Health Care and Treatment; Health Industry

December 1992 (Revised March 1993)
Case

Dan Gordon

Describes Dan Gordon's first month on the job as Chief Operating Officer of Club Sports International (CSI), a chain of 7 health and fitness clubs. Describes the company's strategy and organization. The company needs Dan to tighten up its operations and create a base... View Details

Keywords: Decision Choices and Conditions; Governance Controls; Business or Company Management; Growth and Development Strategy; Organizational Design; Health Industry

February 1986 (Revised September 2011)
Case

Donna Dubinsky and Apple Computer, Inc. (A)

Describes a major conflict within Apple Computer in 1985 over control of product distribution. The founder and chairman, Steve Jobs, proposed a new distribution process which would transfer many responsibilities away from distribution manager, Donna Dubinsky. Dubinsky... View Details

Keywords: Management Teams; Conflict and Resolution; Computer Industry; United States

February 2001 (Revised August 2003)
Case

United Grain Growers Limited (A)

By: Peter Tufano and Joshua Musher

United Grain Growers Ltd. (UGG), a Canadian grain distributor, audited its exposure to a number of key risks, especially the impact of weather on grain volumes and operating income. Understanding these risks was crucial because the company was in the midst of a major... View Details

Keywords: Risk Management; Plant-Based Agribusiness; Weather; Distribution Industry; Agriculture and Agribusiness Industry; Canada

March 2020 (Revised January 2022)
Case

Michelin: Building a Digital Service Platform

By: Sunil Gupta and Christian Godwin

Michelin, a tire company with over a century of experience, attempts to develop a digital service platform for its fleet and dealer customers. The case focuses on the challenges of bringing a large, well-established company into the digital age. Concerned about the... View Details

Keywords: Change; Transformation; Customer Focus and Relationships; Decision Making; Leading Change; Growth and Development; Strategy; Digital Platforms; Internet and the Web; Auto Industry; Travel Industry; Transportation Industry; United States; France

September 2009 (Revised October 2010)
Case

Elkay Plumbing Products Division

By: Robert S. Kaplan

The vice president of sales learns that the most profitable 1% of the division's customers generate 100% of profits, and that two of the division's largest customers lose 50% of profits. The division has just finished a project to install a time-driven activity-based... View Details

Keywords: Activity Based Costing and Management; Profit; Management Systems; Consumer Products Industry; Industrial Products Industry

February 2009 (Revised April 2011)
Module Note

Financing Growth in Family and Closely Held Firms

By: Belen Villalonga

This note describes the second of four modules in Financial Management of Family and Closely Held Firms, an elective MBA course at Harvard Business School. The note analyzes the pros and cons of different equity financing options that are available to family firms such... View Details

Keywords: Corporate Finance; Business Growth and Maturation

August 2011 (Revised November 2012)
Case

Danielle Marcoux at AdNet2Win Technologies

By: Anthony J. Mayo and Joshua D. Margolis

Danielle Marcoux, Director of Web Design at AdNet2Win Technologies, must decide how best to confront Charles Davide, the Chief Technology Officer and leader of the design team charged with overseeing a major upgrade of the company's proprietary customer loyalty... View Details

Keywords: Management Style; Management Teams; Interpersonal Communication; Creativity; Status and Position; Web Services Industry

March 8, 2016
Article

Cognitive Fatigue Influences Students' Performance on Standardized Tests

By: Hans Henrik Sievertsen, F. Gino and Marco Piovesan

Using test data for all children attending Danish public schools between school years 2009–2010 and 2012–2013, we examine how the time of the test affects performance. Test time is determined by the weekly class schedule and computer availability at the school. We find... View Details

Keywords: Time Management; Education; Performance Evaluation; Education Industry; Denmark

November 2007
Case

Ockham Technologies: Living on the Razor's Edge (Abridged)

By: Noam T. Wasserman

Describes the issues facing a Founder-CEO regarding building a board, assembling an executive team, managing tension between co-founders, and outsourcing system development work. The abridged version does not include the introduction and final sections of the full case... View Details

Keywords: Selection and Staffing; Recruitment; Governing and Advisory Boards; Management Teams; Corporate Entrepreneurship; Job Cuts and Outsourcing; Information Technology

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