Publications

November 1994
Case

Navistar International

By: Stuart C. Gilson and Jeremy Cott

As a consequence of laying off half its workforce in a massive downsizing program, the company--a large manufacturer of medium and heavy trucks--struggles with a huge ($2.6 billion) liability for retiree medical costs. Although the company has promised its retirees... View Details

Keywords: Negotiation Process; Wages; Labor Unions; Legal Liability; Insolvency and Bankruptcy; Restructuring

November 1994
Case

Hewlett-Packard: French Manufacturing Operations

By: Robin Cooper, Patricia Bost and Robert S. Kaplan

Keywords: Activity Based Costing and Management; Cost Accounting; France

November–December 1994
Article

A Framework for Risk Management

By: K. Froot, David S. Scharfstein and J. Stein

Keywords: Catastrophe Risk; Cost Of Capital; Banking And Insurance; Hedging; Banking; Decision Choice And Uncertainty; Framework; Risk Management; Corporate Finance; Asset Pricing; Financial Markets; Insurance; Policy; Natural Disasters; Insurance Industry

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1994
Chapter

International Experiences with Securities Transaction Taxes

By: K. A. Froot and J. Campbell

Keywords: Corporation Taxation; Interest Deductibility; Cost Of Capital; Corporate Finance; Accounting; Borrowing and Debt; Financing and Loans; Interest Rates

October 1994
Case

Yamatake-Honeywell Company, Ltd.: Activity-Based Costing System

By: Robin Cooper, Takeo Yoshikawa and Robert S. Kaplan

Keywords: Activity Based Costing and Management

October 1994
Teaching Note

Yamatake-Honeywell Company, Ltd.: Activity-Based Costing System TN

By: Robin Cooper and Robert S. Kaplan

Keywords: Cost Accounting

October 1994 (Revised April 1996)
Case

Patricia Ostrander

By: Nancy F. Koehn, Donald J. Edwards and Antonio F. Weiss

Analyzes the career of former money manager Patricia Ostrander. Focuses on Ostrander's purchase of stock warrants issued in connection with the 1985 leveraged buyout of Storer Communications and on her later indictment and conviction for accepting unlawful... View Details

Keywords: Leveraged Buyouts; Ethics; Capital Markets; Managerial Roles; Outcome or Result; United States

October 1994
Article

Aggregation, Specification and Measurement Errors in Product Costing

By: S. Datar and M. Gupta

Keywords: Measurement and Metrics; Cost

September 1994
Article

Implementing New Knowledge: The Case of Activity-Based Costing

By: Chris Argyris and Robert S. Kaplan

Keywords: Knowledge; Accounting

August 1994 (Revised May 1999)
Teaching Note

Citizen Watch Company, Ltd.: Cost Reduction for Mature Products TN

By: Robin Cooper and Robert S. Kaplan

Keywords: Cost; Product; Apparel and Accessories Industry

August 1994
Case

Mitsubishi Kasei Corporation: Product Line Cost System

By: Robin Cooper and Robert S. Kaplan

Keywords: Electronics Industry

August 1994 (Revised May 1999)
Teaching Note

Mitsubishi Kasei Corporation: Product Line Cost System TN

By: Robin Cooper and Robert S. Kaplan

Keywords: Cost; System

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

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

Keywords: Alliances; Competitive Strategy; Globalization; Air Transportation Industry

June 1994 (Revised October 1999)
Background Note

Beer Game, The: Board Version

By: Janice H. Hammond

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

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

June 1994
Article

Flexible Budgeting in an Activity-Based Costing Framework

By: Robert S. Kaplan

Keywords: Budgets and Budgeting; Framework

May 1994
Background Note

Designing Channels of Distribution

By: V. Kasturi Rangan

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

Keywords: Distribution Channels; Framework; Cost; Customers; Cost vs Benefits; Management

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