Publications

November 1998 (Revised December 1998)
Background Note

Templates for Profit Planning

By: Robert L. Simons

A one-page visual to support the key variables to be considered in building a profit plan. View Details

Keywords: Profit; Planning

Find at Harvard

August 1994
Case

Komatsu Ltd. (B): Profit Planning and Product Costing

Describes Komatsu's profit planning and product costing systems. Komatsu can boast a high degree of employee dedication to achieving its profit plan. Also explores the logic behind the design of a new cost system at Komatsu that is less accurate at the product level... View Details

Keywords: Cost Accounting; Cost Management; Profit

June 1997 (Revised February 2000)
Case

Walker and Company: Profit Plan Decisions

By: Robert L. Simons and Ramsey Walker

Ramsey Walker, a second-year MBA student, must decide how to control a family business as an absentee owner. After providing background details on the publishing industry, the case requires the reader to: 1) make a product segmentation decision; 2) prepare a profit... View Details

Keywords: Organizational Structure; Family and Family Relationships; Market Design; Management Systems; Planning; Profit; Performance Evaluation; Segmentation; Corporate Strategy; Investment Return; Publishing Industry

January 1998 (Revised July 2019)
Case

Cafes Monte Bianco: Building a Profit Plan

By: Robert L. Simons and Antonio Davila

Alert: This case has been revised since its original publication; all amounts have been converted to euros and the dates have been updated to 2020. If you’ve taught with this case in the past, please note that changes may affect teaching plans and classroom use. Using... View Details

Keywords: Strategic Planning; Cash Flow; Investment Return; Profit; Financial Statements; Food and Beverage Industry; Italy

July 1999 (Revised March 2000)
Teaching Note

Walker and Company: Profit Plan Decisions TN

By: Robert L. Simons and Indra Reinbergs

Teaching Note for (9-197-084). View Details

Keywords: Profit; Decision Making

November 2000 (Revised July 2019)
Teaching Note

Cafes Monte Bianco: Building a Profit Plan

By: Robert Simons and Indra Reinbergs

Teaching Note for (9-198-088). View Details

Keywords: Business Strategy; Cash Flow; Capital Structure; Business Earnings; Financial Statements; Business Plan; Profit; Cost Management; Performance Evaluation; Strategic Planning; Financial Management; Investment Return; Food and Beverage Industry; Manufacturing Industry; Italy

22 Feb 2012
News

Avon Said to Plan Global Restructuring Amid Declining Profit

14 Feb 2012
News

Avon Said to Plan Global Restructuring Amid Declining Profit

June 13, 2012
Article

A Sensible Plan to Bring U.S. Corporate Profits Home

By: Robert C. Pozen

Read Now

January 2020 (Revised July 2020)
Case

BlackRock: Linking Purpose to Profit

By: Rohit Deshpandé, Aiyesha Dey and George Serafeim

The case revolves around the actions that Barbara Novick, co-founder and Vice-Chair of Blackrock, and Michelle Edkins, Global Head of Investment Stewardship, would need to take in response to the controversial CEO letters from Laurence (Larry) Fink, Chairman and CEO of... View Details

October 2016 (Revised December 2016)
Module Note

Strategy Execution Module 6: Evaluating Strategic Profit Performance

By: Robert Simons

This module reading demonstrates how to calculate and analyze the profit generated by different business strategies. Formulas and examples are provided to calculate profit generated by changes in market share, revenue growth, efficiency improvements, and support costs.... View Details

Keywords: Management Control Systems; Implementing Strategy; Execution; Evaluating Business Performance; Profitability Analysis; Variance Analysis; Measuring Effectiveness; Measuring Efficiency; Activity-Based Costing; Flexible Budget; Accounting; Strategy

01 Mar 2013
News

A Healthy Profit

addressing a particular disease. This methodology produces a list of health priorities for any given country or region. Recently, the team has inputted data from India into the Matrix, and plans are under way to expand its application to... View Details

Keywords: Garry Emmons; Colleges, Universities, and Professional Schools; Educational Services; Health, Social Assistance

01 Mar 2017
News

A Healthy Profit

Royal Caribbean puts each into action. CONSUMER HEALTH Royal Caribbean created an eight-step Outbreak Prevention Plan to stop gastrointestinal illnesses, which includes screening guests and crew prior to boarding. “A cruise line cannot... View Details

Keywords: Dan Morrell

09 Jul 2013
News

Competitiveness expert slams Obama tax plan

July 2010 (Revised December 2011)
Background Note

Marketing Analysis Toolkit: Pricing and Profitability Analysis

By: Thomas J. Steenburgh and Jill Avery

Pricing is one of the most difficult decisions marketers make and the one with the most direct and immediate impact on the firm's financial position. This toolkit will introduce the fundamental terminology and calculations associated with pricing and profitability... View Details

Keywords: Forecasting and Prediction; Price; Profit; Management Analysis, Tools, and Techniques; Marketing Strategy; Demand and Consumers; Measurement and Metrics; Strategic Planning; Mathematical Methods; Retail Industry

January 2003 (Revised March 2005)
Case

Planning in Professional Service Firms

By: Ashish Nanda

In this case, four consultants discuss business planning issues that they are each having within their respective consulting firms. The case addresses how professional compensation, project staffing, hours worked, overhead costs, and billing rates impact profitability. View Details

Keywords: Business or Company Management; Strategic Planning; Profit; Consulting Industry

07 Apr 2008
Research & Ideas

The Debate over Taxing Foreign Profits

Finally, there is a growing sense that firms are increasingly savvy with respect to tax planning and that profits are easily reallocated through the movement of intangible property or otherwise. As a result,... View Details

Keywords: by Sean Silverthorne

01 Jun 2011
News

The Best-Laid Plans

morning known as “Super Saturday,” 63 student teams present these and other ideas in the Aldrich classrooms where other people’s ventures are the usual topic of discussion. Judges — a mix of angel investors, VCs, serial entrepreneurs, and industry executives — score... View Details

Keywords: Julia Hanna; contests; Health, Social Assistance; Architectural, Engineering, and Related Services; Professional Services; Management, Scientific, and Technical Consulting Services; Professional Services

October 2013 (Revised August 2015)
Supplement

Outotec (B): Action Plan

By: Robert J. Dolan and Doug J. Chung

Outotec was a market leader in providing mining solutions to large mining companies. The company’s specialization and proprietary technology created value for its customers and helped the firm differentiate from its competitors. Yet, Outotec was not pricing or... View Details

Keywords: Value-based Pricing; Bargaining Power Of Buyers; Marketing; Segmentation; Price; Policy; Sales; Management; Value Creation; Mining Industry