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      • January 2005 (Revised November 2009)
      • Case

      Tata Consultancy Services

      By: Rohit Deshpande and Seth Schulman
      As CEO of Tata Consultancy Services (TCS), S. "Ram" Ramadorai had grown the company into an emerging IT services powerhouse, with marquee clients such as General Electric, offices in 32 countries, and revenues of nearly $2 billion dollars. Now, he was about to steer... View Details
      Keywords: Initial Public Offering; Job Cuts and Outsourcing; Labor; Competitive Strategy; Information Technology; Consulting Industry; India; United States
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      Deshpande, Rohit, and Seth Schulman. "Tata Consultancy Services." Harvard Business School Case 505-058, January 2005. (Revised November 2009.)
      • December 2004 (Revised August 2005)
      • Exercise

      Orientation to the Public Image Assessment Exercise

      By: Robin J. Ely
      The Public Image Assessment exercise acquaints students with the ideal images they hold of themselves, the actions they engage in to convey these images, and the benefits and costs of these behaviors to themselves and to others. Social psychologists call this process... View Details
      Keywords: Reputation; Perception
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      Ely, Robin J. "Orientation to the Public Image Assessment Exercise." Harvard Business School Exercise 405-057, December 2004. (Revised August 2005.)
      • September 2004 (Revised June 2005)
      • Case

      Otis Elevator: Accelerating Business Transformation with IT

      By: F. Warren McFarlan and Brian DeLacey
      Focuses on a major transformation of Otis Elevator's infrastructure. Led by the CEO, this transformation represents a remarkable long-term reengineering of all the processes of the firm to drive its operating costs down and service image up. The transformation is the... View Details
      Keywords: Transformation; Cost Management; Infrastructure; Business Processes; Organizational Change and Adaptation; Information Technology
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      McFarlan, F. Warren, and Brian DeLacey. "Otis Elevator: Accelerating Business Transformation with IT." Harvard Business School Case 305-048, September 2004. (Revised June 2005.)
      • September 2004 (Revised January 2006)
      • Tutorial

      Introduction to Cost Accounting Systems

      By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
      Covers the basics of cost system design, demonstrating in a clear, step-by-step fashion how costs are assigned to cost objects. Key concepts include direct and indirect costs, two-stage allocation, cost pools, and cost drivers. Also provides a brief review of several... View Details
      Keywords: Cost Accounting; Cost; System
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      "Introduction to Cost Accounting Systems." Harvard Business School Tutorial 105-701, September 2004. (Revised January 2006.)
      • May 2004 (Revised July 2004)
      • Case

      Clarence Saunders: The Comeback King

      By: Nitin Nohria and Bridget Gurtler
      Follows the rise and fall of the founder of the modern supermarket, Clarence Saunders. Prior to 1915, all staple shopping took place in the market or general store, where a clerk behind a counter pulled items from shelves for customers , measured them from a barrel, or... View Details
      Keywords: Inflation and Deflation; Mission and Purpose; Business Processes; Leadership; Consumer Behavior; Leadership Style; Advertising; Customer Relationship Management; Customer Value and Value Chain; Order Taking and Fulfillment
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      Nohria, Nitin, and Bridget Gurtler. "Clarence Saunders: The Comeback King." Harvard Business School Case 404-070, May 2004. (Revised July 2004.)
      • March 2004 (Revised April 2005)
      • Case

      Midwest Office Products

      By: Robert S. Kaplan
      Presents an easy introduction to time-driven activity-based costing (ABC) that allows students to build a simple ABC model of order profitability. Midwest's time-driven ABC approach is based on two categories of parameter estimates. The first is the cost per hour of... View Details
      Keywords: Cost; Price; Activity Based Costing and Management; Time Management; Financial Reporting; Profit; Performance Improvement; Order Taking and Fulfillment; Performance Evaluation
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      Kaplan, Robert S. "Midwest Office Products." Harvard Business School Case 104-073, March 2004. (Revised April 2005.)
      • December 2003 (Revised April 2004)
      • Case

      Dragon's Teeth Vineyards

      By: Alan D. MacCormack, Marius Leibold, Sven Voelpel and Kerry Herman
      Dragon's Teeth Vineyards (DTV) is a South African wine producer that is considering whether to use genetically modified organisms (GMOs) in its wine-making process. GMOs promise to lower the costs of wine production significantly through increased yields and reduced... View Details
      Keywords: Technological Innovation; Growth and Development Strategy; Genetics; Transition; Brands and Branding; Product Development; Product Design; Organizational Change and Adaptation; Technology Adoption; Food and Beverage Industry; Biotechnology Industry; South Africa
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      MacCormack, Alan D., Marius Leibold, Sven Voelpel, and Kerry Herman. "Dragon's Teeth Vineyards." Harvard Business School Case 604-069, December 2003. (Revised April 2004.)
      • Article

      The Growing Strategic Importance of End-of-Life Product Management

      By: Michael W. Toffel
      Requiring manufacturers to manage the their products when they become waste is an innovative form of regulation, one that has been adopted by countries in Asia, Europe, and North America on a variety of products that range from vehicles to appliances to batteries.... View Details
      Keywords: Product; Environmental Sustainability; Cost Management; Wastes and Waste Processing; Strategy; Governing Rules, Regulations, and Reforms; Manufacturing Industry; Asia; Europe; North and Central America
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      Toffel, Michael W. "The Growing Strategic Importance of End-of-Life Product Management." California Management Review 45, no. 3 (Spring 2003): 102–129.
      • November 2002 (Revised October 2003)
      • Case

      Circles: Series D Financing

      By: Paul W. Marshall and Kristin Lieb
      Circles, a corporate concierge company on the verge of profitability, must make a decision whether to take a D-round venture capital despite ever-changing and ever-worsening terms. A four-year-old company with several major clients, it has met its business plan... View Details
      Keywords: Cost vs Benefits; Financing and Loans; Management Teams; Growth and Development Strategy; Negotiation Process; Venture Capital; Governing and Advisory Boards; Entrepreneurship; Service Industry; Consulting Industry; Massachusetts
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      Marshall, Paul W., and Kristin Lieb. "Circles: Series D Financing." Harvard Business School Case 803-062, November 2002. (Revised October 2003.)
      • October 2002 (Revised March 2013)
      • Case

      Intermountain Health Care

      By: Richard M.J. Bohmer, Amy C. Edmondson and Laura Feldman
      Intermountain Health Care (IHC), an integrated delivery system based in Utah, has adopted a new strategy for managing health care delivery. The approach focuses management attention not only on the facilities where care takes place but also on physician decision making... View Details
      Keywords: Ethnicity; Innovation Strategy; Cost Management; Information Technology; Organizational Structure; Technology Adoption; Performance Improvement; Problems and Challenges; Adoption; Change Management; Cost vs Benefits; Health Care and Treatment; Health Industry; Utah
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      Bohmer, Richard M.J., Amy C. Edmondson, and Laura Feldman. "Intermountain Health Care." Harvard Business School Case 603-066, October 2002. (Revised March 2013.)
      • September 2002
      • Case

      Align Technology, Inc.: Matching Manufacturing Capacity to Sales Demand

      By: H. Kent Bowen and Jonathan P Groberg
      Align Technology is a four-year-old medical products company that has invented a new product requiring new manufacturing processes. Demand for the new product has grown more slowly than initial forecasts predicted, and the cost structure is preventing the company from... View Details
      Keywords: Health Care and Treatment; Collaborative Innovation and Invention; Problems and Challenges; Product; Forecasting and Prediction; Marketing Strategy; Sales; Demand and Consumers; Production; Health Industry
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      Bowen, H. Kent, and Jonathan P Groberg. "Align Technology, Inc.: Matching Manufacturing Capacity to Sales Demand." Harvard Business School Case 603-058, September 2002.
      • January 2002 (Revised April 2002)
      • Case

      Space Data Corporation

      By: Alan D. MacCormack and Jay Wynn
      Space Data Corp. plans to partner with the U.S. National Weather Service to place transceivers on weather balloons and thereby create a national mobile communications network. The company is in the late development stages and is planning to launch a regional test that... View Details
      Keywords: Wireless Technology; Business Startups; Business Processes; Adaptation; Partners and Partnerships; Opportunities; Telecommunications Industry; Public Administration Industry; United States
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      MacCormack, Alan D., and Jay Wynn. "Space Data Corporation." Harvard Business School Case 602-121, January 2002. (Revised April 2002.)
      • December 2001
      • Teaching Note

      Parenting Magazine TN

      By: Paul A. Gompers
      Teaching Note for (9-291-015). A rewritten version of an earlier teaching note. View Details
      Keywords: Money; Capital; Capital Budgeting; Decisions; Cost Accounting; Economic Systems; Negotiation Process; Corporate Accountability; Negotiation Deal; Business Startups; Financial Strategy; Corporate Finance; Journalism and News Industry; Publishing Industry
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      Gompers, Paul A. "Parenting Magazine TN." Harvard Business School Teaching Note 202-065, December 2001.
      • December 2001 (Revised February 2008)
      • Case

      Borealis

      By: Robert S. Kaplan and Bjorn N. Jorgensen
      When Borealis, a European producer of plastics, used a traditional, time-consuming budgeting process, the budget was quickly out of date in a competitive environment characterized by continually changing input and output prices and dynamic market conditions. This case... View Details
      Keywords: Activity Based Costing and Management; Budgets and Budgeting; Forecasting and Prediction; Investment; Governance Controls; Balanced Scorecard; Management Systems; Manufacturing Industry; Europe
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      Kaplan, Robert S., and Bjorn N. Jorgensen. "Borealis." Harvard Business School Case 102-048, December 2001. (Revised February 2008.)
      • August 2001
      • Background Note

      Work Methods Design: Note on Time Standards

      By: H. Kent Bowen
      Looks at production design. Helps students observe and work with procedures and consider cost reduction ideas using a view of methods improvement. View Details
      Keywords: Cost Management; Management Practices and Processes; Standards; Production; Performance Improvement; Perspective
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      Bowen, H. Kent. "Work Methods Design: Note on Time Standards." Harvard Business School Background Note 602-066, August 2001.
      • August 2001
      • Case

      Scios, Inc.

      By: Regina E. Herzlinger
      Scios, filled with distinguished scientists and experienced managers, nevertheless fails to clear the FDA Phase III process for an important biotechnology drug. This case asks the students to analyze the social costs and benefits of the regulatory process. View Details
      Keywords: Governing Rules, Regulations, and Reforms; Health Care and Treatment; Cost Management; Cost vs Benefits; Social Issues; Pharmaceutical Industry; United States
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      Herzlinger, Regina E. "Scios, Inc." Harvard Business School Case 302-034, August 2001.
      • August 2001 (Revised February 2005)
      • Case

      Dakota Office Products

      By: Robert S. Kaplan
      The senior management team of Dakota, an office products distributor, is concerned about the company's first loss in history. Explores the role for activity based costing and customer profitability measurement in a distribution company. Dakota's customers are... View Details
      Keywords: Activity Based Costing and Management; Order Taking and Fulfillment; Profit; Distribution; Customers; Distribution Industry
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      Kaplan, Robert S. "Dakota Office Products." Harvard Business School Case 102-021, August 2001. (Revised February 2005.)
      • July 2001 (Revised August 2005)
      • Case

      Medicines Company, The

      By: John T. Gourville
      It is early 2001 and the Medicines Co. just received FDA approval to market Angiomax, a blood thinner to be used during angioplasties and heart procedures. It is intended to be a better alternative to Heparin, an 80-year-old drug that costs less then $10 per dose. The... View Details
      Keywords: Business Model; Change Management; Decision Choices and Conditions; Cost Management; Price; Product Marketing; Product Launch; Product Development; Risk and Uncertainty; Health Industry; Pharmaceutical Industry
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      Gourville, John T. "Medicines Company, The." Harvard Business School Case 502-006, July 2001. (Revised August 2005.)
      • November 2000 (Revised November 2002)
      • Case

      Activity-Based Management at W.S. Industries (A)

      By: V.G. Narayanan and Sanjay Pothen
      W.S. Industries undertakes the design and implementation of an activity based costing (ABC) system, and the ABC information empowers workers to make process improvement decisions. Workers' incentive pay is tied to cost savings from process improvements. View Details
      Keywords: Activity Based Costing and Management; Motivation and Incentives; Performance Evaluation; Organizational Change and Adaptation; Knowledge Management; Energy Industry; India
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      Narayanan, V.G., and Sanjay Pothen. "Activity-Based Management at W.S. Industries (A)." Harvard Business School Case 101-062, November 2000. (Revised November 2002.)
      • October 2000 (Revised March 2003)
      • Case

      Merck & Company: Evaluating a Drug Licensing Opportunity

      By: Richard S. Ruback and David B Krieger
      This explores the valuation of an opportunity to license a compound before it enters clinical trials. Describes Merck's decision tree evaluation process is presented. Information required to evaluate a specific licensing opportunity is provided, including the costs of... View Details
      Keywords: Decision Making; Cost vs Benefits; Opportunities; Valuation; Outcome or Result; Pharmaceutical Industry
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      Ruback, Richard S., and David B Krieger. "Merck & Company: Evaluating a Drug Licensing Opportunity." Harvard Business School Case 201-023, October 2000. (Revised March 2003.)
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