Home  |  Service Overview  |  eBookstore   |  Using Primis Database  |  Completed Order  |  Your Publisher

My Book Request Click here to start a new order

My Primis   |  eBook Options  |  Help / Feedback  |  Primis Online

Main Catalogs   Accounting Business Communication Business Law Economics Finance Insurance and Real Estate Management Information Systems Management and Organization Marketing Operations and Decision Sciences      Special Catalogs     Case Studies Text Chapters Mapped to Specific Cases How to Build a Book: Select Content Review & Arrange Personalize Request a Copy Keyword    Title, Author, Case #, Etc. ALEKS Homework Manager Discover Econ   Learning Solutions Group     Harvard Business School Cases — Accounting and Control  • To include an item in your complimentary custom book, click the item’s Add link. If there is a View link next to an item, you can view the pages by clicking on the link.  • To review the list of items you have selected so far, click on Step 2 in the progress bar above. You have successfully added all of the items to your order. Either click here to review your order or continue to add content from another title.    Accounting at MacCloud Winery   Add   View  2 pp.  Case Author(s): Hawkins, David F.; Kaplan, Robert S.; Miller, Gregory S. Publication Date: 06/16/2005 Revision Date: 09/01/2005 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 105081 Subjects: Accounting; Financial statements; Assets; Financial accounting; Liability Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (106008), 8p, by David F. Hawkins, Gregory S. Miller Product Description: Uses a fictional new winery to introduce accounting concepts and practices such as assets, liabilities, expenses, the matching principle, and contingent activities. Designed to approach the subject at a conceptual level, allowing class discussion to focus on the underlying thought process regarding accounting, rather than on “proper” numerical calculations.    Choosing a GAAP for Canada   Add   View  16 pp.  Case Author(s): Ramanna, Karthik; Cheng, Beiting Publication Date: 08/26/2009 Revision Date: 07/01/2010 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 110023 Geographic Setting: Canada Event Year Start: 2005 Subjects: Accounting; Accounting standards; GAAP; International Financial Reporting Standards; Global business; Globalization; International business; Government regulations Academic Discipline: Accounting & control Product Description: Explores Canadian regulators' decision to adopt International Financial Reporting Standards (IFRS). The Canadian decision in 2005 to adopt IFRS is particularly interesting because Canada had well-developed domestic accounting standards and because a significant fraction of Canadian industry was lobbying for the adoption of U.S. Generally Accepted Accounting Principles (GAAP) and not IFRS. The case positions the student as an advisor to an important local politician. Based on cultural, economic, and political information available in 2005, the case requires the student to choose between: (i) retaining Canadian GAAP; (ii) adopting U.S. GAAP; or (iii) adopting IFRS.    Sippican Corp. (B)   Add   View  2 pp.  Case Author(s): Kaplan, Robert S. Publication Date: 02/16/2006 Revision Date: 03/26/2007 Product Type: Supplement (Gen Exp) Publisher: Harvard Business School HBS Number: 106060 Subjects: Management accounting; Activity-based costing; Cost accounting; Profitability; Budgeting; Strategic planning; Product lines Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (107085), 14p, by Robert S. Kaplan; Spreadsheet Supplement, (XLS102), 0p, by Robert S. Kaplan Product Description: Supplements the (A) case. An abstract is not available for this product.    Sippican Corp. (A)   Add   View  5 pp.  Case Publication Date: 02/16/2006 Revision Date: 09/21/2006 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 106058 Number of Employees: 150 Gross Revenue: $25 million revenues Event Year Start: 2005 Event Year End: 2005 Subjects: Profitability; Budgeting; Strategic planning; Product lines Academic Discipline: Accounting & control Supplementary Materials: Supplement, (106060), 2p, by Robert S. Kaplan; Case Teaching Note, (107085), 14p, by Robert S. Kaplan; Spreadsheet Supplement, (XLS101), 0p, by Robert S. Kaplan Product Description: Presents a time-driven version of the Wilkerson Co. activity-based costing case (101092). Faced with declining profits, Sippican Corp. is struggling to understand why it is encountering severe price competition on one product line. The controller collects data that will enable development of a time-driven, activity-based cost model to explain better the different demands of each product line on Sippican's indirect and support resources. Illustrates a powerful connection between strategic planning and operational budgeting.    Liabilities and Time   Add   View  14 pp.  Case Author(s): Bruns, William J., Jr. Publication Date: 09/29/1992 Revision Date: 09/13/2004 Product Type: Note Publisher: Harvard Business School HBS Number: 193051 Subjects: Accounting policies; Accounting procedures; Financial statements; Present value; Bonds; Liability Academic Discipline: Accounting & control Product Description: An introduction to accounting for liabilities. Both current liabilities and long-term debts are described, and illustrations of bond interest calculations and financial reporting formats are included.    Eddie Bauer (A)   Add   View  21 pp.  Case Author(s): Healy, Paul M.; Katz, Sharon; Sesia, Aldo , Jr. Publication Date: 08/24/2009 Revision Date: 08/03/2010 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 110008 Geographic Setting: United States Number of Employees: 8000 Gross Revenue: $1.1 billion Event Year Start: 2005 Subjects: Accounting; Financial statements; Bankruptcy; Mergers & acquisitions; Valuation Academic Discipline: Accounting & control Supplementary Materials: Supplement, (110009), 12p, by Paul M. Healy, Sharon Katz, Aldo Sesia; Supplement, (110010), 8p, by Paul M. Healy, Sharon Katz, Aldo Sesia; Case Teaching Note, (110041), 30p, by Paul M. Healy, Sharon Katz Product Description: In June 2005, Eddie Bauer, the specialty apparel retailer, emerged from bankruptcy. Under the plan of reorganization former creditors converted their debt into common shares, taking 100% ownership in the reconstituted company. Large banks — including Bank of America and J.P. Morgan Chase — were among the former creditors. In October 2005, Eddie Bauer stock was selling for $24 per share. Analysts were projecting target prices ranging from $22 to $35 per share. Account managers at Bank of America and J.P. Morgan Chase needed to assess whether to hold or sell their shares in Eddie Bauer.    Eddie Bauer (C)   Add   View  8 pp.  Case Author(s): Healy, Paul M.; Katz, Sharon; Sesia, Aldo , Jr. Publication Date: 08/24/2009 Revision Date: 08/03/2010 Product Type: Supplement (Library) Publisher: Harvard Business School HBS Number: 110010 Geographic Setting: United States Number of Employees: 7000 Gross Revenue: $1.1. billion Event Year Start: 2007 Subjects: Accounting; Financial statements; Bankruptcy; Mergers & acquisitions; Valuation Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (110041), 30p, by Paul M. Healy, Sharon Katz Product Description: The Eddie Bauer (B) case describes the events leading up to February 2007, when shareholders of Eddie Bauer, the specialty apparel retailer, were scheduled to vote on management's proposed sale of the company to two private equity firms. The Eddie Bauer (C) case describes what happened and the outlook for the retailer.    Introduction to Activity-Based Costing   Add   View  14 pp.  Case Author(s): Kaplan, Robert S. Publication Date: 02/19/1997 Revision Date: 07/05/2001 Product Type: Note Publisher: Harvard Business School HBS Number: 197076 Subjects: Management accounting; Activity-based costing; Cost accounting Academic Discipline: Accounting & control Product Description: Introduces the fundamental notions of activity-based costing (ABC). Motivates ABC by means of a simple example, a single and a diversified pen factory. Proceeds to show how ABC assigns costs more accurately to products and customers by: 1) identifying the activities being performed by organizational resources; 2) assigning resource costs to the activities; 3) identifying all the products, services, and customers of the organization; and 4) assigning activity costs to these outputs via activity cost drivers. Also covers activity attributes, such as the cost hierarchy, value and non-value added, and business processes, as well as different types of activity cost drivers: transaction, duration, and intensity. Closes with the admonition to balance the benefits from more accurate cost estimates with the cost of developing an appropriate activity-based cost system.    THG Management Services   Add   View  9 pp.  Case Author(s): Herzlinger, Regina E.; Lurding, D. Scott Publication Date: 07/19/1996 Revision Date: 11/29/2009 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 197011 Geographic Setting: Tennessee Number of Employees: 150 Gross Revenue: $18 million revenues Event Year Start: 1993 Event Year End: 1996 Subjects: Health care policy; Entrepreneurship; Incentives; Health Academic Discipline: Accounting & control Product Description: The two entrepreneurial founders of a Medicaid managed-care firm are considering how and where to expand and whether they should manage risk for hospitals that want to enter the managed-care sector or own it.    Automation Consulting Services   Add   View  11 pp.  Case Author(s): Simons, Robert L.; Weston, Hilary A. Publication Date: 11/09/1989 Revision Date: 11/06/2000 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 190053 Geographic Setting: United States Number of Employees: 83 Gross Revenue: $26 million sales Event Year Start: 2001 Subjects: Control systems; Policy making; Managing professionals Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (191030), 15p, by Robert L. Simons Product Description: Illustrates the management control challenges that are associated with rapid growth and geographic expansion. Situated at an offsite Executive Committee Retreat. The three founding partners of a specialized consulting firm are grappling with several difficult questions and problems: 1) the tension between local office autonomy, entrepreneurship, and the need for a unified firm strategy; 2) the increasing need for standardized ways to monitor rising costs, capacity utilization, and new business development; 3) redefining the role of the Executive Committee and the role of formal systems as the partnership continues to grow.    A Letter from Prison   Add   View  16 pp.  Case Author(s): Soltes, Eugene Publication Date: 12/03/2009 Revision Date: 03/04/2010 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 110045 Geographic Setting: North America Number of Employees: ~14,000 Gross Revenue: 4.2 Billion ($) Subjects: Accounting; Technology; Ethics Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (110059), 10p, by Eugene Soltes Product Description: Stephen Richards, the former global head of sales at Computer Associates, Inc. (CA), is serving a seven year prison sentence for financial fraud. In the case, Richards responds to a number of questions about managerial responsibility and the manipulation of financial performance in a letter written to a graduate student.    Wareham SC Systems, Inc.   Add   View  10 pp.  Case Author(s): Hawkins, David F. Publication Date: 07/27/2009 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 110015 Geographic Setting: United States Gross Revenue: $1.7 billion Event Year Start: 2000 Subjects: International Financial Reporting Standards; Technology; Revenue recognition Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (110016), 14p, by David F. Hawkins Product Description: CFO tests company's revenue recognition practices against the recently issued SAB 101 requirements and proposes plan for adoption of SAB 101.    Romeo Engine Plant   Add   View  25 pp.  Case Author(s): Kaplan, Robert S.; Hutton, Amy P. Publication Date: 11/19/1993 Revision Date: 03/07/1997 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 194032 Geographic Setting: Michigan Event Year Start: 1993 Event Year End: 1993 Subjects: Management accounting; Cost systems; Variance analysis; Cost control; Continuous improvement; Teams; Total quality Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (196142), 10p, by V.G. Narayanan, Amy P. Hutton Product Description: A newly reopened automobile engine plant has been organized along total quality and teamwork principles. Employees now is to solve problems and ensure quality, rather than watch parts being produced. New operating and financial systems have been installed to promote continuous improvement, waste elimination, and cost reduction activities.    Pension Management at General Motors   Add   View  15 pp.  Case Author(s): Guan, Yanling ; Khan, Zeba Publication Date: 11/11/2009 Product Type: Case Publisher: University of Hong Kong HBS Number: HKU873 Geographic Setting: United States Subjects: Accounting; Finance; Pension plans Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (HKU874), 8p, by Yanling Guan, Zeba Khan Product Description: Established in 1908, General Motors (“GM”) is a leading global automobile manufacturer. Though the company has maintained its global presence since 1931 and offers a vast range of brands, it is now considered a fading automotive manufacturing leader. GM witnessed a financial crisis in 1992 and successfully attempted to resuscitate its sales and earnings by implementing a revival plan. The success lasted for a decade, but the company observed fierce competition and declining global market share during this period. The company has since reported another loss in 2006. Dwindling sales figures, increasing competition and hefty staff costs are considered to be the key hurdles to GM's success. Furthermore, the introduction of a new pension accounting standard, the Statement of Financial Accounting Standards (“SFAS”) No. 158, is expected to further deteriorate the financial performance of GM by recommending full recognition of pension surplus or deficit on the company's balance sheets. The management of GM is focusing on strategies to effectively manage the risks and returns of the pension schemes so that the new pension accounting standard does not adversely affect GM's financial performance.    Kim Park (B): Liabilities   Add   View  8 pp.  Case Author(s): Hawkins, David F.; Miller, Gregory S.; Narayanan, V.G. Publication Date: 07/27/2009 Revision Date: 06/04/2010 Product Type: Supplement (Gen Exp) Publisher: Harvard Business School HBS Number: 110018 Event Year Start: 2009 Subjects: Accounting; International Financial Reporting Standards; Bonds; Liability Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (110021), 15p, by David F. Hawkins, V.G. Narayanan, Gregory S. Miller Product Description: A series of caselets exploring the accounting for liabilities.    Compagnie du Froid, S.A.   Add   View  11 pp.  Case Author(s): Simons, Robert L.; Davila, Antonio Publication Date: 03/18/1997 Revision Date: 02/11/2010 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 197085 Geographic Setting: France Gross Revenue: $34 million revenues Event Year Start: 1996 Event Year End: 1996 Subjects: Return on investment; Profitability analysis; Variance analysis; Budgeting; Performance measurement; Incentives Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (198035), 22p, by Robert L. Simons, Antonio Davila, Kathryn Rosenberg; Spreadsheet Supplement, (XLS104), 0p, by Robert L. Simons, Antonio Davila Product Description: The owner of an ice cream company must evaluate the performance of three regional businesses. To do the analysis, students must flex the budget by seasonal temperature; calculate revenue, volume, price, and efficiency variances; analyze the effects of transfer prices; and calculate return-on-investment. In addition, the owner considers how to set strategic boundaries and how to compensate his managers.    Buying Time   Add   View  6 pp.  Case Author(s): Bruns, William J., Jr.; Bruns, William J., Jr.; Harmeling, Susan S. Publication Date: 10/03/1991 Revision Date: 09/13/2004 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 192045 Geographic Setting: Florida Subjects: Accounting procedures; Present value; Bonds; Leasing Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (193067), 7p, by William J. Bruns Product Description: A self-contained explanation and simple practice examples to introduce students to the concepts of compound interest, present value loans, bonds, and leases. Necessary present value tables are included. The study questions provide simple exercises to enhance student learning.    Boston Beer Co., Inc.   Add   View  29 pp.  Case Author(s): Hutton, Amy P.; Charron, Christopher Publication Date: 04/14/1996 Revision Date: 06/02/2000 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 196138 Subjects: Financial ratios; Stock offerings; Valuation Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (100095), 17p, by Amy P. Hutton; Spreadsheet Supplement, (XLS029), 0p, by Amy P. Hutton, Christopher Charron Product Description: Capital markets may have overcapitalized the craft brewing industry during a flurry of new IPOs. In the context of this “hot” IPO market each individual company's valuation may seem reasonable. However, after careful analysis of each company's financial statement and upon consideration of analysts' forecasts of the industry's growth prospects, it is unclear whether the craft brewing industry is overcapitalized. This could be another “hot” then “crash” IPO industry, like biotech or the computer disk drive industry.    Enron Corp.: May 6, 2001 Sell Recommendation   Add   View  30 pp.  Case Author(s): Hawkins, David F.; Cohen, Jacob Publication Date: 04/22/2004 Revision Date: 04/30/2010 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 104075 Geographic Setting: United States Event Year Start: 2001 Event Year End: 2001 Subjects: Financial analysis; Financial statements; Financial ratios Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (104076), 6p, by David F. Hawkins, Jacob Cohen Product Description: A consulting firm to institutional investors recommends selling Enron Corp.'s equity short on May 6, 2001, while many sellside analysts are recommending the stock as a “buy.”    Cintas y Lazos, Inc.   Add   View  5 pp.  Case Author(s): Hawkins, David F. Publication Date: 07/12/2007 Revision Date: 10/16/2007 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 108012 Geographic Setting: Florida Number of Employees: 2 Gross Revenue: $50,000 Event Year Start: 2007 Event Year End: 2007 Subjects: Financial statements; GAAP; Financial accounting Academic Discipline: Accounting & control Product Description: A recent Cuban immigrant establishes a new notions store. The initial 3-month, GAAP-based income statement differs from one prepared by an economist friend. The store owner wants to know why one shows a profit and the other a loss.    Boston Automation Systems, Inc.   Add   View  14 pp.  Case Author(s): Hawkins, David F. Publication Date: 01/23/2003 Revision Date: 07/24/2003 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 103041 Geographic Setting: United States Event Year Start: 2000 Event Year End: 2000 Subjects: Accounting; Financial statements; U.S. Securities and Exhange Commission Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (103051), 6p, by David F. Hawkins Product Description: Daniel Fisher, the CFO of Boston Automation Systems, must review a number of revenue transaction accounting policies following the issuance of the Securities and Exchange Commission's Staff Accounting Bulletin 101, “Revenue Recognition in Financial Statements.” Teaching Purpose: To explore the earned and realized criteria for recognition of revenue.    Progressive Insurance: Disclosure Strategy   Add   View  17 pp.  Case Author(s): Hutton, Amy P.; Weber, James Publication Date: 07/09/2001 Revision Date: 03/21/2002 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 102012 Geographic Setting: Ohio Number of Employees: 19,000 Gross Revenue: $6 billion revenues Event Year Start: 2001 Event Year End: 2001 Subjects: Accounting; Accounting policies; Financial analysis; Financial statements; Financial accounting; U.S. Securities and Exhange Commission Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (102019), 26p, by Amy P. Hutton Product Description: Progressive Insurance had refused to play Wall Street's earning game. Progressive didn't manage reported earnings nor did management give guidance to analysts. Management then considered taking their unique disclosure strategy one step further to become the first to move to monthly reporting of operating results. Significant benefits had accrued from Progressive's refusal to play the earnings game. Management's time wasn't wasted manipulating reported results or talking to analysts, and reported numbers didn't mislead internal or external decision making. However, there were significant costs, as well. Unguided analysts' forecasts were often well off the mark, causing Progressive's stock price to fluctuate widely around quarterly earnings announcements. Analysts' forecasting abilities seemed to be getting worse — during four consecutive quarters in 1999-2000, management felt compelled to give mid-quarter warnings that earnings would fall significantly below the First Call's consensus estimate. To eliminate the need for such mid-quarter warnings, management considered moving to monthly reporting of operating results. With this data, analysts presumably would be able to update their forecasts. Management must decide if the release of monthly result   Add     26 pp.  Teaching Note HBS Number: 102019 Product Description: For use with 102012    Bed Bath & Beyond   Add   View  32 pp.  Case Author(s): Hutton, Amy P.; Weber, James Publication Date: 04/11/1996 Revision Date: 05/10/2000 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 196123 Subjects: Financial ratios Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (100091), 13p, by Amy P. Hutton Product Description: This case examines how accurately investors have incorporated information about the growth strategy of Bed Bath & Beyond (BBBY) into share price, especially given the changing competitive environment in the housewares industry and the recent Barron's article pointing to several negative indicators at BBBY. The red flags highlighted in the article include BBBY's request for extended payment terms with its suppliers, inventory buildups, insider sales of stock, and growing short interest in the company's stock. In the days following Barron's article, BBBY's share price falls by more than 10%.    Westchester Distributing, Inc. (B)   Add   View  2 pp.  Case Author(s): Simons, Robert L.; Boxwell, Robert J., Jr. Publication Date: 01/15/1991 Revision Date: 03/24/2010 Product Type: Supplement (Field) Publisher: Harvard Business School HBS Number: 191119 Subjects: Control systems; Ethics; Incentives; Sales Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (191172), 9p, by Robert L. Simons Product Description: Describes the actions taken by the owner/president to resolve the dilemma.    Westchester Distributing, Inc. (A)   Add   View  15 pp.  Case Author(s): Simons, Robert L.; Boxwell, Robert J., Jr. Publication Date: 01/15/1991 Revision Date: 03/25/2010 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 191118 Geographic Setting: California Number of Employees: 60 Event Year Start: 1990 Event Year End: 1990 Subjects: Control systems; Ethics; Incentives; Sales Academic Discipline: Accounting & control Supplementary Materials: Supplement, (191119), 2p, by Robert J. Boxwell; Case Teaching Note, (191172), 9p, by Robert L. Simons Product Description: Focuses on the three-way interaction among internal controls, employee behavior, and incentives. Salesmen are illegally providing kickbacks to customers of this beer-distribution firm. In turn, salesmen are reimbursing themselves by filing fraudulent expense reports. The owner/president of the business faces a difficult decision: if he fires the individuals involved, he risks a total business shut-down. Closes with the question of how to improve internal controls to avoid this type of occurrence in the future.    Siebel Systems: Organizing for the Customer   Add   View  25 pp.  Case Author(s): Simons, Robert L.; Simons, Robert L.; Davila, Antonio Publication Date: 09/05/2002 Revision Date: 12/12/2002 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 103014 Geographic Setting: California Number of Employees: 7,000 Event Year Start: 2001 Event Year End: 2001 Subjects: Control systems; Management controls; Performance measurement; Management by objectives; Organizational structure; Business growth; Applications Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (105079), 9p, by Robert L. Simons Product Description: Siebel Systems is one of the fastest growing companies in America. Tom Siebel, the company's founder, has organized the business to accommodate growth and focus on the customer. Innovative information technology systems and clear accountability prove to be essential to this new approach to organization design. For example, a new employee must successfully pass an online test to demonstrate her understanding of Siebel's management systems and practices.    Risk Management at Wellfleet Bank: Abridged   Add   View  16 pp.  Case Author(s): Mikes, Anette Publication Date: 07/13/2009 Revision Date: 08/05/2010 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 110011 Number of Employees: approx. 50000 Gross Revenue: $4.7 bn Event Year Start: 2008 Subjects: Decision making; Credit; Emerging markets; Risk assessment; Risk management Academic Discipline: Accounting & control Product Description: Inspired by one of the few banks that successfully weathered the 2007-2009 credit crisis, the case illustrates risk management in the world of corporate lending. Chief executive Alastair Dowes has to decide if the risk governance process is adequate to uncover mega-risks, based on reflections on the risk assessment and sanctioning of a $1 billion credit proposal. Students will be invited to assess and review the risks in the proposal, and to arrive at a decision (whether Wellfleet should accept it or not). At the same time, students will learn that gray-area risk decisions and, in particular, risk-adjusted performance measurement can rarely be automated. Risk governance requires executives to strike a balance between risk modeling and qualitative business judgment-a holistic (rather than silo-based) view of risks.    Securities Trading: Front-, Middle- and Back Office   Add   View  6 pp.  Case Author(s): Brochet, Francois; Mabud, Rakeen Publication Date: 04/08/2010 Product Type: Note Publisher: Harvard Business School HBS Number: 110070 Subjects: Finance Academic Discipline: Accounting & control Product Description: This note explains the basic structure of the trading floor in a typical financial institution and how the front, middle and back offices interact to ensure a functioning trading system.    Jimmy Fu and Moog, Inc.: Understanding Shareholder’s Equity   Add   View  6 pp.  Case Author(s): Chapman, Craig J Publication Date: 06/14/2010 Product Type: Case Publisher: Harvard Business School Publishing HBS Number: 4203 Geographic Setting: United States Event Year Start: 2009 Subjects: Accounting; Investments; Stock options; Stock splits; Small & medium-sized enterprises Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (4204), 17p, by Craig J Chapman; Spreadsheet Supplement, (4205), 0p, by Craig J Chapman Product Description: Jimmy Fu is interviewing for a job at Moog, Inc., a worldwide designer, manufacturer, and integrator of precision motion and fluid controls and systems. He learns that a job offer from Moog typically includes stock options and restricted stock in the compensation package. The vesting and termination language for the stock plan leads Jimmy to investigate the Shareholders' Equity section of the Moog balance sheet, where he finds more activity than he expected. The case introduces students to the concepts of employee stock options, stock-splits and buybacks, multiple share classes, and the basics of equity investment and diversification. Students must complete a quantitative analysis of the financial transactions related to Shareholders' Equity. Subjects Include: Accounting, Shareholder's Equity, Stock Options, Stock Splits, Share Classes, Equities, and Investments.    Revenue Recognition and Multiple Deliverables: Disentangling Revenue Streams at Fluidigm   Add   View  24 pp.  Case Author(s): Jagolinzer, Alan D.; Hoyt, David W.; Neesen, James Publication Date: 04/07/2010 Product Type: Case Publisher: Stanford University HBS Number: A205 Geographic Setting: United States Subjects: Accounting; Accounting policies; Accounting standards; Revenue recognition Academic Discipline: Accounting & control Product Description: Revenue recognition is a critical issue for companies. Proper revenue accounting can be complex, particularly when vendors provide a mix of products and services, making it difficult to determine the appropriate timing and amount of revenue to be recognized. Financial reporting standards require disentangling multiple revenue streams to ensure that revenue is not recognized before it is earned. Compliance with recognition standards can affect access to capital, firm valuation, and employee bonuses. Errors can have severe consequences, including earning restatements. The case discusses key issues in revenue recognition, with particular focus on transactions with multiple deliverables. It uses Fluidigm Corporation to illustrate revenue recognition principles. This company sells a range of products, including analytical instruments, disposables, software, and services. The case also illustrates the evolving nature of revenue recognition standards, and the consequences of guidance changes on financial reporting and company procedures.    Kansas City Zephyrs Baseball Club, Inc. 2006   Add   View  11 pp.  Case Author(s): Palepu, Krishna G. Publication Date: 08/20/2009 Revision Date: 09/11/2009 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 110022 Geographic Setting: United States Number of Employees: 100 Gross Revenue: $175 million Event Year Start: 2006 Subjects: Finance Academic Discipline: Accounting & control Product Description: This case centers around a dispute between the owners and the players regarding the profitability of professional baseball teams in connection with the negotiations for a new collective bargaining agreement. The case describes the financial statements of the baseball club Kansas City Zephyrs, and discusses several items whose accounting treatment is under dispute between owners and players. Students are asked to resolve these disagreements and determine the team's “true” profitability. The discussion reveals the tensions in performance measurement, and illustrates the fundamental issues in accrual accounting. The case is best used as an introductory case in a course on financial reporting or performance measurement.    Hala Madrid: Managing Real Madrid Club de Futbol, the Team of the Century   Add   View  27 pp.  Case Author(s): Martinez-Jerez, F. Asis; De Albornoz, Rosario M. Publication Date: 11/02/2004 Revision Date: 06/08/2006 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 105013 Geographic Setting: Spain Number of Employees: 400 Gross Revenue: $260 million eurodollars revenues Event Year Start: 2004 Event Year End: 2004 Subjects: Budgeting; Market analysis; Strategic planning; Implementing strategy Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (106072), 26p, by F. Asis Martinez-Jerez Product Description: Florentino Perez, the president of Real Madrid, a leading European soccer team, is preparing for a press conference in which he will be asked about his plans for the coming season. Economic success and some sports mishaps during the prior season represent the scenario in which planning decisions are made.    Societe Generale (B): The Jerome Kerviel Affair   Add   View  3 pp.  Case Author(s): Brochet, Francois Publication Date: 10/02/2009 Revision Date: 04/23/2010 Product Type: Supplement (Library) Publisher: Harvard Business School HBS Number: 110030 Geographic Setting: France Number of Employees: 134738 Gross Revenue: EUR 77 billion Event Year Start: 2008 Subjects: Internal controls; Finance; Arbitrage; Risk management Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (110075), 12p, by Francois Brochet Product Description: This case illustrates the tension/balance that firms with complex and risky business models must consider in designing their internal controls. It describes the environment in which a derivatives trader engaged in massive directional positions on major European stocks and indexes without being detected for over a year. Although the case could be used to teach the basics of internal controls, it is likely to be more effective by eliciting a debate about how predictable the incident was, and whether or not there was anything fundamentally flawed about the company's choices in terms of strategy, control systems and culture. It also provides an opportunity to discuss the challenges of dealing jointly with a market-wide crisis (subprime) and a company-level crisis.    Societe Generale (A): The Jerome Kerviel Affair   Add   View  17 pp.  Case Author(s): Brochet, Francois Publication Date: 10/02/2009 Revision Date: 04/23/2010 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 110029 Geographic Setting: France Number of Employees: 134738 Gross Revenue: EUR 77 billion Event Year Start: 2008 Subjects: Internal controls; Finance; Arbitrage; Risk management Academic Discipline: Accounting & control Supplementary Materials: Supplement, (110030), 3p, by Francois Brochet; Case Teaching Note, (110075), 12p, by Francois Brochet Product Description: This case illustrates the tension/balance that firms with complex and risky business models must consider in designing their internal controls. It describes the environment in which a derivatives trader engaged in massive directional positions on major European stocks and indexes without being detected for over a year. Although the case could be used to teach the basics of internal controls, it is likely to be more effective by eliciting a debate about how predictable the incident was, and whether or not there was anything fundamentally flawed about the company's choices in terms of strategy, control systems and culture. It also provides an opportunity to discuss the challenges of dealing jointly with a market-wide crisis (subprime) and a company-level crisis.    Kim Park (A): Long-lived Nonmonetary Assets   Add   View  10 pp.  Case Author(s): Hawkins, David F. Publication Date: 07/27/2009 Revision Date: 06/04/2010 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 110017 Event Year Start: 2009 Subjects: Accounting; International Financial Reporting Standards; Assets; Asset management; Depreciation; Human capital Academic Discipline: Accounting & control Supplementary Materials: Supplement, (110018), 8p, by David F. Hawkins, Gregory S. Miller, V.G. Narayanan; Case Teaching Note, (110020), 11p, by David F. Hawkins Product Description: A series of caselets exploring the accounting for long-lived nonmonetary assets.    Hicorp, Inc.   Add   View  8 pp.  Case Author(s): Hawkins, David F. Publication Date: 07/14/1997 Revision Date: 06/21/2001 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 198014 Geographic Setting: United States Event Year Start: 1998 Event Year End: 1998 Subjects: Employee stock ownership plans Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (198015), 4p, by David F. Hawkins Product Description: Discusses the measurement of earnings per share.    Nippon Steel Corporation   Add   View  18 pp.  Case Author(s): Datar, Srikant M.; Kanno, Akiko Publication Date: 04/23/2009 Revision Date: 03/22/2010 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 109038 Geographic Setting: Japan Number of Employees: 14346 Gross Revenue: US $7,572.6 million Event Year Start: 2008 Subjects: Globalization; International management; Change management; Corporate vision; Corporate strategy Academic Discipline: Accounting & control Product Description: Nippon Steel Corporation, the largest Japanese steel producer and second largest in the world faces challenges in pursuing strategy to become a true global player. Nippon Steel had long been the top Japanese company, however the emergence of a global player, Arcelor-Mittal, prompted globalization of the steel industry. The company feels the urgent need to also globalize the company by not just increasing overseas production but also making necessary changes to the company structure.    Jet Propulsion Laboratory   Add   View  16 pp.  Case Author(s): Kaplan, Robert S.; Mikes, Anette Publication Date: 02/18/2010 Revision Date: 05/27/2010 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 110031 Geographic Setting: United States Subjects: Budgeting; Planning; Project management; Risk management Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (110091), 8p, by Anette Mikes Product Description: The case, in a non-profit project-oriented setting, introduces fundamental risk management principles and processes that are easily applicable to private sector settings. Gentry Lee, senior systems engineer and de-facto chief risk officer, is applying a new comprehensive risk management system to a $600 million high-profile Mars landing mission. The case illustrates JPL's risk culture for high-visibility and expensive missions in the post-Challenger era with tightly constrained budgets. It introduces risk analytics, such as heat maps, and the management process and governance system centered around continuous challenge and “intellectual confrontation.” Students will consider JPL's strategy and constraints, measurable technical risks, non-measurable external risks and societal pressures in making a decision about whether to launch or delay the Mars mission launch. The case calls for an appreciation of the role of the chief risk officer, and in general, of leadership, in risk management.    TD Canada Trust (Abridged)   Add   View  28 pp.  Case Author(s): Campbell, Dennis ; Kazan, Brent Publication Date: 12/14/2009 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 110049 Geographic Setting: Canada Event Year Start: 2001 Event Year End: 2005 Subjects: Mergers & acquisitions; Performance measurement; Operations; Balanced scorecard; Compensation; Customer satisfaction; Analytics Academic Discipline: Accounting & control Product Description: The case illustrates the role of performance measurement and analytics in translating TD-Canada Trust's service model of “comfortable banking” into operational terms. In 2000, in a banking market where consumers and regulators were typically hostile to mergers and acquisitions, Canada's fifth largest commercial bank, Toronto-Dominion Bank (TD Bank), undertook a merger with a relatively small trust company, Canada Trust, which was known for exceptional customer service. To assuage the concerns of regulators, consumer groups, and newly acquired customers, TD Bank made several public pronouncements promising to maintain Canada Trust's high customer service standards and to deliver a “comfortable banking” experience. Chris Armstrong, executive vice president and chief marketing officer, was now faced with the task of defining the comfortable banking model and consistently delivering on these promises. Armstrong and his team undertake a systematic analysis of the drivers of customer satisfaction and branch network profitability and, based on the results, must decide how to change TD-Canada Trust's branch compensation and performance reporting systems to consistently, and profitably, deliver a “comfortable banking” experience.    SIPEF: Biological Assets at Fair Value under IAS 41   Add   View  15 pp.  Case Author(s): Riedl, Edward J.; Meyer, Kristin Publication Date: 11/12/2009 Revision Date: 03/08/2010 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 110026 Number of Employees: 16000 Gross Revenue: $209 million Event Year Start: 2007 Subjects: Accounting policies; International Financial Reporting Standards; Valuation Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (110061), 9p, by Edward J. Riedl Product Description: This case examines fair value accounting under lAS 41 for a European-listed agricultural firm. Students identify the firm's core operations, distinguishing the IFRS treatment for three distinct assets: land; agricultural assets that reside on the land; and inventory harvested from the land. They also analyze key reporting decisions relating to the agricultural assets, which create frictions such that market value and book value do not converge despite the application of fair value for the majority of the firm's assets. The case also highlights how fair value accounting affects key valuation inputs such as earnings, and the implications for abnormal-earnings based valuation.    Silic (B): Choosing Cost or Fair Value on Adoption of IFRS   Add   View  12 pp.  Case Author(s): Hawkins, David F.; Dessain, Vincent ; Barron, Andrew Publication Date: 09/20/2007 Product Type: Supplement Publisher: Harvard Business School HBS Number: 108031 Subjects: Accounting; Financial statements; International Financial Reporting Standards; International finance; International business Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (108078), 14p, by Vincent Dessain, Andrew Barron, David F. Hawkins, Edward J. Riedl Product Description: Supplements the (A) case. An abstract is not available for this product.    Silic (A): Choosing Cost or Fair Value on Adoption of IFRS   Add   View  15 pp.  Case Author(s): Hawkins, David F.; Dessain, Vincent ; Barron, Andrew Publication Date: 09/20/2007 Revision Date: 01/08/2008 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 108030 Geographic Setting: France Number of Employees: 100 Gross Revenue: Euro 1.2 billion revenues Event Year Start: 2004 Event Year End: 2004 Subjects: Accounting; Financial statements; International Financial Reporting Standards; International finance; International business Academic Discipline: Accounting & control Supplementary Materials: Supplement, (108031), 12p, by David F. Hawkins, Vincent Dessain, Andrew Barron; Case Teaching Note, (108078), 14p, by Vincent Dessain, Andrew Barron, David F. Hawkins, Edward J. Riedl Product Description: A French real estate firm must choose to report its primary asset (investment property) using either cost or fair-value accounting methods upon adoption of international accounting standards (IAS) in 2005.    Diversity in Accounting Principles: A Problem, a Strategic Imperative, or a Strategic Opportunity?   Add   View  12 pp.  Case Author(s): Bruns, William J., Jr. Publication Date: 10/05/1992 Revision Date: 05/26/1993 Product Type: Note Publisher: Harvard Business School HBS Number: 193045 Subjects: Accounting policies; Accounting procedures; Financial statements; Financial strategy Academic Discipline: Accounting & control Product Description: Provides an introduction to the diversity of generally accepted accounting principles. An example shows how financial reports in one firm could differ depending on accounting methods and principles selected. Presents arguments that this may be a problem, an imperative for change, or a strategic opportunity for managers.    Chemalite, Inc. (B): Cash Flow Analysis   Add   View  3 pp.  Case Author(s): Simons, Robert L.; Davila, Antonio Publication Date: 09/29/1994 Revision Date: 08/01/1995 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 195130 Geographic Setting: United States Gross Revenue: $2 million revenues Event Year Start: 1991 Event Year End: 1992 Subjects: Accounting procedures; Financial analysis; Cash flow Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (198120), 19p, by Antonio Davila Product Description: Students are asked to use actual and pro forma financial statements to prepare a statement of cash flows under both the direct and indirect method.    Seitel, Inc.   Add   View  13 pp.  Case Author(s): Hawkins, David F. Publication Date: 11/15/1999 Revision Date: 06/18/2001 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 100022 Geographic Setting: United States Industry Setting: Natural gas; Petroleum extraction Gross Revenue: $33 million revenues Event Year Start: 1999 Event Year End: 1999 Subjects: Accounting; Accounting procedures; Inventory; Stock options Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (101056), 9p, by David F. Hawkins Product Description: The company's accounting for its seismic data library is questioned. Teaching Purpose: Inventory accounting.    Pfizer: Letter from the Chairman (B)   Add   View  3 pp.  Case Author(s): Simons, Robert L.; Rosenberg, Kathryn Publication Date: 05/07/2010 Revision Date: 06/30/2010 Product Type: Supplement (Library) Publisher: Harvard Business School HBS Number: 110004 Geographic Setting: United States; New York Number of Employees: 116,500 Gross Revenue: $50 billion Event Year Start: 2009 Subjects: Acquisitions; Corporate governance; Accountability; Values; Corporate strategy Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (110067), 28p, by Robert L. Simons, Kathryn Rosenberg Product Description: This case continues the story begun in “Pfizer: A Letter From The Chairman” (HBS No. 9-110-003), revealing the letter Chairman and CEO Jeff Kindler wrote for the 2008 Annual Report.    Financial Performance Reporting   Add   View  5 pp.  Case Author(s): Hawkins, David F. Publication Date: 01/07/2003 Revision Date: 12/02/2003 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 103046 Subjects: Accounting; Financial statements; Accounting standards; Income Academic Discipline: Accounting & control Product Description: Students must evaluate the Financial Accounting Standards Board/International Accounting Standards Board's tentative decisions on comprehensive income statements.    Earnings Conference Calls: Hewlett-Packard Company   Add   View  65 pp.  Case Author(s): McNichols, Maureen; Tayan, Brian Publication Date: 05/17/2007 Product Type: Case Publisher: Stanford University HBS Number: A193 Geographic Setting: United States Industry Setting: Computers & electronics Subjects: Earnings; Earnings forecasting; Financial statements Academic Discipline: Accounting & control Product Description: Evalutates the role that the quarterly conference calls play in a company's overall communications strategy with investors. In particular, students are asked to assess what additional information they can learn from the conference call that they would not otherwise learn in reading quarterly earnings results and financial statements.   Add     6 pp.  Teaching Note HBS Number: A193TN Product Description: For use with A193.    USA Today   Add   View  18 pp.  Case Author(s): Simons, Robert L.; Weston, Hilary A. Publication Date: 01/03/1991 Revision Date: 03/03/1992 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 191004 Geographic Setting: United States Event Year Start: 1990 Event Year End: 1990 Subjects: Control systems; Strategy formulation Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (191194), 21p, by Robert L. Simons Product Description: USA Today is a national newspaper struggling to achieve profitability. This case focuses on the use of management control systems to identify emerging opportunities and the formulation of new strategies. The interactive system used by top managers — the Friday Packet — is described and illustrated in exhibits. Top managers use this system to focus organizational attention on the critical uncertainties of the business. Provides examples of how new strategies emerge from the dialogue that is generated by the interactive control system.    The Credit Crisis of 2008: An Overview   Add   View  10 pp.  Case Author(s): Narayanan, V.G.; Ferri, Fabrizio; Brem, Lisa Publication Date: 04/08/2010 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 110048 Event Year Start: 2008 Event Year End: 2010 Subjects: World economy; Executive compensation Academic Discipline: Accounting & control Product Description: This case examines the causes and consequences of the credit crisis of 2008 from a national and global perspective and explores the actions taken and proposed by the U.S. and European governments.    Supply Chain Partners: Virginia Mason and Owens & Minor (A) (abridged)   Add   View  16 pp.  Case Author(s): Narayanan, V.G.; Brem, Lisa Publication Date: 04/14/2010 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 110063 Geographic Setting: United States Number of Employees: 5,000/5,300 Gross Revenue: $665m (VMMC) $7B (O&M) Event Year Start: 2007 Event Year End: 2008 Subjects: Activity-based costing; Supply chain management Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (110056), 15p, by V.G. Narayanan, Lisa Brem Product Description: Owens & Minor (O&M) performed lean inventory services for Virginia Mason (VM) as its Alpha Vendor, but the outdated industry pricing model created perverse incentives and could not capture O&M's costs. Together, O&M and VM created an activity-based pricing model: Total Supply Chain Costs (TSCC), which incented both companies to be more efficient and to streamline their distribution activities. After beta testing the TSCC for one year, VM's Daniel Borunda and O&M's Michael Stefanic believed that TSCC was a better and more cost-effective pricing model, but could they convince their companies to continue to invest in TSCC?    Standard International, Inc. (A)   Add   View  6 pp.  Case Author(s): Hawkins, David F. Publication Date: 12/03/1999 Revision Date: 01/22/2003 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 100064 Geographic Setting: United States Subjects: Financial statements; Exchange rates; Inflation; Inflation accounting; R&D Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (100004), 12p, by David F. Hawkins, Norman J. Bartczak; Supplement, (102064), 2p, by David F. Hawkins; Case Teaching Note, (102071), 12p, by David F. Hawkins, Norman J. Bartczak; Supplement, (103047), 7p, by David F. Hawkins Product Description: The company top management must make a series of accounting decisions that will determine the company's quarterly income. A rewritten version of an earlier case.    Novartis Pharma: The Business Unit Model   Add   View  21 pp.  Case Author(s): Datar, Srikant M.; Knoop, Carin-Isabel; Reavis, Cate Publication Date: 01/23/2001 Revision Date: 05/20/2003 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 101030 Geographic Setting: Switzerland Number of Employees: 70,000 Gross Revenue: $21 billion revenues Event Year Start: 2000 Event Year End: 2000 Subjects: Restructuring; Recruitment; Matrix organization; Decentralization; Profit centers; Business units Academic Discipline: Accounting & control Product Description: In June 2000, Novartis reorganized its pharmaceutical business to form global business units in oncology, transplantation, ophthalmology, and mature products. The remaining primary care products continued to be managed within global functions (e.g., R&D and marketing). The new organization created a matrix structure and new roles and responsibilities for heads of business functions, CEOs of new business units, and country managers operating in over 100 countries.    Microsoft’s Financial Reporting Strategy   Add   View  12 pp.  Case Author(s): Matsumoto, Dawn; Bowen, Robert Publication Date: 09/13/1999 Revision Date: 02/16/2000 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 100027 Geographic Setting: Washington Number of Employees: 27,000 Gross Revenue: $15 billion revenues Event Year Start: 1996 Event Year End: 1999 Subjects: Accounting policies; Financial analysis; Disclosure; Financial accounting Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (100068), 15p, by Dawn Matsumoto, Robert Bowen; Spreadsheet Supplement, (XLS001), 0p, by Dawn Matsumoto, Robert Bowen Product Description: Explores Microsoft's overall financial reporting strategy by examining the company's treatment of two accounting issues — software capitalization and revenue recognition. For both issues, the company selects accounting methods that are relatively conservative. Also discusses the issue of managing analysts' expectations and Microsoft's tendency to provide analysts with very conservative expectations for the future. Provides a forum to discuss possible reasons for Microsoft's accounting and disclosure choices and also discusses the Securities and Exchange Commission's recent investigation into Microsoft's accounting practices.    Kanthal (A)   Add   View  13 pp.  Case Author(s): Kaplan, Robert S. Publication Date: 07/27/1989 Revision Date: 04/27/2001 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 190002 Geographic Setting: Sweden Gross Revenue: $160 million sales Event Year Start: 1987 Event Year End: 1987 Subjects: Management accounting; Cost accounting; Cost allocation; Cost systems; Sales strategy; Customer relationship management Academic Discipline: Accounting & control Supplementary Materials: Supplement, (190003), 4p, by Robert S. Kaplan; Case Teaching Note, (190115), 14p, by Robert S. Kaplan; Spreadsheet Supplement, (XLS023), 0p, by Robert S. Kaplan Product Description: Multinational company needs an improved cost system to determine the profitability of individual customer orders. Its strategy is to have significant sales and profitability growth without adding additional administrative and support people. The new cost system assesses a charge to each customer order received and an additional surcharge if the item ordered is not normally stocked. The goal is to direct sales resources to the most profitable customers: those who buy standard products in large predictable quantities with minimal demands on technical resources.    Kansas City Zephyrs Baseball Club, Inc.   Add   View  12 pp.  Case Author(s): Merchant, Kenneth A.; Palepu, Krishna G.; Mulloy, Joseph P. Publication Date: 03/02/1987 Revision Date: 07/24/1996 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 187088 Geographic Setting: United States Gross Revenue: $30 million annual revenues Event Year Start: 1985 Event Year End: 1985 Subjects: Labor relations; Accounting policies; Accounting procedures; Cost allocation Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (190172), 5p, by Kenneth A. Merchant, Krishna G. Palepu; Spreadsheet Supplement, (XLS019), 0p, by Kenneth A. Merchant, Krishna G. Palepu, Joseph P. Mulloy Product Description: Describes a dispute between the owners of the major league baseball teams and the players' union about the profitability of the baseball teams. The issue is important because of the ongoing collective bargaining negotiations. A consultant is brought in to decide whether a representative team, the Kansas City Zephyrs, is making or losing money. He has to settle a number of accounting disputes about roster depreciation, signing bonuses, deferred compensation, and stadium costs.    John Deere Component Works (A)   Add   View  19 pp.  Case Author(s): Kaplan, Robert S.; March, Artemis Publication Date: 05/04/1987 Revision Date: 11/04/1998 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 187107 Geographic Setting: United States Gross Revenue: $3.1 billion sales Event Year Start: 1985 Event Year End: 1985 Subjects: Activity-based costing; Cost accounting; Cost allocation; Cost systems; Manufacturing Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (188049), 22p, by Robert S. Kaplan; Spreadsheet Supplement, (XLS021), 0p, by Robert S. Kaplan, Artemis March Product Description: The division has recognized the inadequacies of its existing, traditional cost system for estimating product costs. Describes the innovative activity-based system that was developed to more accurately trace overhead costs to individual products. Provides students with the opportunity to critique a standard cost system and to assess the characteristics of the proposed system that traces costs to production activities.    Harnischfeger Corp.   Add   View  23 pp.  Case Author(s): Palepu, Krishna G. Publication Date: 11/27/1985 Revision Date: 08/21/1997 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 186160 Geographic Setting: Wisconsin Gross Revenue: $399 million sales Event Year Start: 1984 Event Year End: 1984 Subjects: Financial statements; Financial strategy; Securities analysis Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (187152), 8p, by Krishna G. Palepu; Spreadsheet Supplement, (XLS016), 0p, by Krishna G. Palepu Product Description: Presents an analysis of Harnischfeger's quality of earnings, and the investment potential of the company's stock in light of the company's turnaround strategy.    Hanson Ski Products   Add   View  9 pp.  Case Author(s): Bruns, William J., Jr.; Hertenstein, Julie H. Publication Date: 08/14/1986 Revision Date: 09/13/2004 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 187038 Geographic Setting: Colorado Gross Revenue: $10 million sales Event Year Start: 1986 Event Year End: 1986 Subjects: Accounting policies; Accounting procedures; Cash flow; Financial planning; Budgeting; Short term financing Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (191031), 9p, by William J. Bruns; Spreadsheet Supplement, (XLS017), 0p, by William J. Bruns, Julie H. Hertenstein Product Description: At the end of the budget cycle, the manager must test whether plans are feasible given financing arrangements and constraints. Cash needs are great due to seasonality. Needed loans must be calculated at five separate dates, and financial position projected. This is a rewritten version of Hanson Industries (B) and (C).    Hamilton Financial Investments: A Franchise Built on Trust   Add   View  22 pp.  Case Author(s): Simons, Robert L.; Davila, Antonio Publication Date: 04/15/1998 Revision Date: 11/03/1999 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 198089 Geographic Setting: United States Subjects: Control systems; Performance measurement; Risk management; Mutual funds; Franchises; Implementing strategy Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (199059), 9p, by Robert L. Simons, Antonio Davila Product Description: Provides a vehicle for students to evaluate risk management in the fast-paced mutual funds industry. A new risk manager has been hired to install new management controls and procedures. A series of decisions will determine how much business and franchise risk the business will assume.    First Investments, Inc.: Analysis of Financial Statements   Add   View  4 pp.  Case Author(s): Hawkins, David F. Publication Date: 08/22/1996 Revision Date: 05/30/1997 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 197010 Geographic Setting: United States Gross Revenue: $13 billion revenues Event Year Start: 1994 Event Year End: 1994 Subjects: Accounting procedures; Financial ratios Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (197057), 12p, by David F. Hawkins Product Description: A summer intern is asked to perform a financial value analysis of a company's financial report for the period 1987-1994.    Financial Reporting Problems at Molex, Inc. (A)   Add   View  15 pp.  Case Author(s): Healy, Paul M. Publication Date: 06/21/2005 Revision Date: 07/29/2009 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 105082 Geographic Setting: United States Gross Revenue: $2.2 billion revenues Event Year Start: 2004 Event Year End: 2004 Subjects: Auditing; Decision making; Change management; Corporate governance; Board of directors; Ethics Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (106018), 9p, by Paul M. Healy; Supplement, (107048), 2p, by Paul M. Healy; Supplement, (107049), 1p, by Paul M. Healy; Spreadsheet Supplement, (XLS013), 0p, by Paul M. Healy Product Description: Following an accounting problem at Molex, the firm's auditors request changes in management. The board of directors has to decide whether the auditors' concerns have merit or whether, as management argues, the accounting issue is immaterial.    Vyaderm Pharmaceuticals   Add   View  15 pp.  Case Author(s): Simons, Robert L.; Reinbergs, Indra A. Publication Date: 10/04/2000 Revision Date: 01/18/2001 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 101019 Geographic Setting: Washington Number of Employees: 17,500 Gross Revenue: $2.7 billion revenues Event Year Start: 2000 Event Year End: 2000 Subjects: Control systems; EVA; Performance measurement; Executive committees; Employee compensation; Incentives; Organizational design Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (101043), 16p, by Indra A. Reinbergs; Spreadsheet Supplement, (XLS005), 0p, by Robert L. Simons, Indra A. Reinbergs Product Description: In 1999, the new CEO of Vyaderm Pharmaceuticals introduces an Economic Value Added (EVA) program to focus the company on long-term shareholder value. The EVA program consists of three elements: EVA centers (business units), EVA drivers (operational practices that improve EVA results), and an EVA-based incentive program for bonus-eligible managers. Over the next two years, the implementation of the program runs into several stumbling blocks, including resistance from regional managers, who push for “line of sight” EVA drivers; the difficulty of managing a large number of EVA centers; and unexpected bonus adjustments due to poor EVA performance. The decision point focuses on the competitive situation in a business unit where the sudden exit of a competitor produces an unexpected one-time windfall in earnings. Vyaderm's top managers struggle with the question of whether to adjust the EVA results to prevent demoralizing managers in future years when EVA results are likely to decline.    Supply Chain Close-Up: The Video Vault   Add   View  10 pp.  Case Author(s): Narayanan, V.G.; Brem, Lisa Publication Date: 03/25/2002 Revision Date: 05/08/2003 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 102070 Geographic Setting: United States Number of Employees: 1 Event Year Start: 2002 Event Year End: 2002 Subjects: Contracts; Accounting; Inventory; Operations; Incentives; Pricing; Supply chain management Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (103012), 12p, by V.G. Narayanan; Spreadsheet Supplement, (XLS009), 0p, by V.G. Narayanan, Lisa Brem Product Description: The owners of the Video Vault struggle to determine the optimal stocking levels of home videos in an industry fraught with new technology, new pricing paradigms, and stiff competitive pressure from large national chains. Teaching Purpose: To demonstrate the role of incentive contracts in achieving supply chain coordination.    Wilkerson Co.   Add   View  4 pp.  Case Author(s): Kaplan, Robert S. Publication Date: 03/07/2001 Revision Date: 08/05/2003 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 101092 Geographic Setting: Florida Event Year Start: 1989 Event Year End: 1989 Subjects: Activity-based costing; Cost accounting; Cost allocation; Cost analysis; Cost systems; Profitability analysis; Pricing Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (104002), 14p, by Robert S. Kaplan; Spreadsheet Supplement, (XLS007), 0p, by Robert S. Kaplan Product Description: The president of Wilkerson, faced with declining profits, is struggling to understand why the company is encountering severe price competition on one product line while able to raise prices without competitive response on another product line. The controller proposes that the company develop an activity-based cost model to understand better the different demands that each product line makes on the organization's indirect and support resources. A rewritten version of an earlier case.    Waltham Motors Division   Add   View  3 pp.  Case Author(s): Bruns, William J., Jr. Publication Date: 04/13/1984 Revision Date: 05/14/2004 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 184169 Geographic Setting: United States Event Year Start: 1984 Event Year End: 1984 Subjects: Management accounting; Cost accounting; Cost analysis; Variance analysis; Budgeting Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (185060), 8p, by William J. Bruns; Spreadsheet Supplement, (XLS015), 0p, by William J. Bruns Product Description: Loss of a major contract has reduced production volume below the level expected when budget and standard costs were determined. Apparently favorable results for monthly operations result from reduced volume rather than operating efficiency. Rewritten version of a case by the same author.    Superior Manufacturing Co.   Add   View  8 pp.  Case Author(s): Hawkins, David F.; Cohen, Jacob; Culliton, James W Publication Date: 07/15/2004 Revision Date: 08/12/2004 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 105010 Geographic Setting: United States Gross Revenue: $104 million revenues Event Year Start: 2005 Event Year End: 2005 Subjects: Financial statements; Cost accounting; Control systems; Models; Variance analysis; Product lines; Manufacturing; Industrial goods Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (105011), 16p, by David F. Hawkins, Jacob Cohen; Spreadsheet Supplement, (XLS012), 0p, by James W Culliton, David F. Hawkins, Jacob Cohen Product Description: Management must extract relevant cost data from the company's cost accounting system for product line decisions. A rewritten version of an earlier case.    Super Project   Add   View  16 pp.  Case Author(s): Vancil, Richard F.; Wyman, Harold E. Publication Date: 12/01/1967 Revision Date: 05/27/2004 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 112034 Geographic Setting: United States Event Year Start: 1967 Event Year End: 1967 Subjects: Cost analysis; Return on investment; Capital investments; Decision analysis; Securities analysis Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (292033), 10p, by W. Carl Kester; Spreadsheet Supplement, (XLS014), 0p, by Richard F. Vancil, Harold E. Wyman Product Description: Describes the proper use of incremental analysis for capital investment decisions.    Statements of Cash Flows: Three Examples   Add   View  8 pp.  Case Author(s): Bruns, William J., Jr.; Hertenstein, Julie H. Publication Date: 02/03/1993 Revision Date: 11/03/1998 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 193103 Event Year Start: 1989 Event Year End: 1991 Subjects: Accounting policies; Accounting procedures; Financial analysis; Financial statements; Cash flow; Securities analysis Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (193173), 11p, by William J. Bruns, Julie H. Hertenstein; Spreadsheet Supplement, (XLS027), 0p, by William J. Bruns, Julie H. Hertenstein Product Description: This case introduces the statement of cash flow through three examples of multi-year statements of cash flows from three unidentified companies.    Sniffing Out Opportunities at PetSmart   Add   View  24 pp.  Case Author(s): Narayanan, V.G.; Brem, Lisa Publication Date: 09/22/2009 Revision Date: 08/11/2010 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 110025 Gross Revenue: $45 Billion Event Year Start: 2008 Subjects: Balanced scorecard; Strategy maps Academic Discipline: Accounting & control Product Description: The pet and pet supply industry was one of the few bright lights in an otherwise dismal retail outlook in 2009. This case gives background pet retail industry information and strategic positioning information for both PetSmart and PETCO to enable students to develop their own Balanced Scorecards and strategy maps for the two companies.    Seligram, Inc.: Electronic Testing Operations   Add   View  11 pp.  Case Author(s): Cooper, Robin; Turney, Peter B.B.; Ittner, Christopher D. Publication Date: 10/12/1988 Revision Date: 04/28/1993 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 189084 Geographic Setting: United States Gross Revenue: $8 million revenues Event Year Start: 1988 Event Year End: 1988 Subjects: Cost accounting; Cost allocation; Cost systems Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (191020), 17p, by Robin Cooper, Christopher D. Ittner; Spreadsheet Supplement, (XLS022), 0p, by Robin Cooper, Peter B.B. Turney, Christopher D. Ittner Product Description: Explores the obsolescence of a cost system when technology changes. In particular, it asks students to increase the number of cost center and allocation bases. The firm moves from a one-center, direct labor-hour system to a three-center, direct labor-hour and machine-hour systems.    Measuring Interim Period Performance   Add   View  7 pp.  Case Author(s): Hawkins, David F. Publication Date: 12/06/1999 Revision Date: 02/20/2004 Product Type: Note Publisher: Harvard Business School HBS Number: 100002 Subjects: Accounting policies; Accounting procedures; Financial analysis Academic Discipline: Accounting & control Product Description: Covers interim period accounting objectives, theories, and practices. Special financial analysis concerns related to this topic are discussed. A rewritten version of an earlier note.    Investor Relations at TOTAL   Add   View  30 pp.  Case Author(s): Miller, Gregory S.; Dessain, Vincent; Sjoman, Anders Publication Date: 11/23/2005 Revision Date: 08/18/2006 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 106023 Geographic Setting: France Gross Revenue: $9.6 billion euros revenues Event Year Start: 1990 Event Year End: 2005 Subjects: Communication strategy; Shareholder relations; Financial statements; Capital markets; Securities markets Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (107019), 11p, by Gregory S. Miller Product Description: Examines investor relations and financial communications in a large company with a diverse group of financial stakeholders. Total is an “energy major” based in Paris, France. The importance of its product and its impact on economies and environments combine with the size of the company to make Total highly visible to investors, governments, environmental groups, and other shareholders. The highly technical nature of Total's many internal activities and the breadth of its complex operations further impacts communication efforts. In addition, as a Continental European firm (in particular, French), Total has strong societal expectations regarding its interactions with employees/citizens vs. shareholders. Examines how Total creates a consistent and clear financial communication that provides information to these diverse stakeholder bases and their different desires for the company. Also asks students to consider how this communication strategy will need adjustment due to a period of high oil prices and a resulting windfall profit during 2005.    Firestone/Ford Tire Controversy (A)   Add   View  26 pp.  Case Author(s): Narayanan, V.G.; Nieves, Roger Publication Date: 10/22/2000 Revision Date: 03/29/2001 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 101034 Event Year Start: 2000 Event Year End: 2000 Subjects: Crisis management; Product recalls; Suppliers Academic Discipline: Accounting & control Supplementary Materials: Supplement, (101087), 7p, by Roger Nieves; Case Teaching Note, (103071), 12p, by V.G. Narayanan Product Description: Examines the high-profile Firestone/Ford product recall/investigation that took place in the summer of 2000. Focuses on the management of supplier relationships and incentives.    Earnings Per Share   Add   View  9 pp.  Case Author(s): Hawkins, David F. Publication Date: 12/02/1999 Revision Date: 02/25/2004 Product Type: Note Publisher: Harvard Business School HBS Number: 100015 Subjects: Accounting procedures; Financial statements; Earnings Academic Discipline: Accounting & control Product Description: Discusses accounting rules for earnings per share measurement. The U.S. approach is described in detail and non-U.S. practices are briefly covered. A rewritten version of an earlier note.    Whole Foods Acquires Wild Oats (B)   Add   View  3 pp.  Case Author(s): Kimbrough, Michael D.; Balachandran, Sudhakar; Srinivasan, Madhav; Gordon, Rachel Publication Date: 11/12/2008 Product Type: Supplement (Library) Publisher: Harvard Business School HBS Number: 109030 Geographic Setting: Texas Gross Revenue: $6592 millions Event Year Start: 2008 Subjects: Management communication; Mergers & acquisitions; Corporate governance; CEO Academic Discipline: Accounting & control    When Investing and Social Objectives Meet   Add   View  11 pp.  Case Author(s): Miller, Gregory S.; Dessain, Vincent; Sjoman, Anders Publication Date: 11/07/2005 Revision Date: 08/18/2006 Product Type: Note Publisher: Harvard Business School HBS Number: 106043 Subjects: Communication strategy; Shareholder relations; Financial statements; Disclosure; Capital markets; Securities markets; Corporate governance; Ethics Academic Discipline: Accounting & control Product Description: Introduces students to a group of investors and stakeholders who evaluate firms at least partially on factors other than eventual investment payoff. Focuses on investors who evaluate and attempt to impact firms' ethical, corporate governance, or other “societal” practices. Such investors vary from large institutions that use this as one component of investing to “ethical” funds that invest solely on these criteria to individual gadfly's who use this forum for their personal initiatives. These nontraditional investors are becoming an increasingly important portion of the financial markets. Thus, managers and investor relations experts must consider their alternative desires when designing disclosure/communication strategies. Considers noninvestor groups that use a firm's financial market information and connections as a lever to impact the firm's behavior.    Standard International, Inc. (B)   Add   View  2 pp.  Case Author(s): Hawkins, David F. Publication Date: 02/19/2002 Revision Date: 01/27/2003 Product Type: Supplement (Library) Publisher: Harvard Business School HBS Number: 102064 Subjects: Financial statements; Exchange rates; Inflation; Inflation accounting; R&D Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (102067), 3p, by David F. Hawkins Product Description: Supplements the (A) case.    Retiree Benefit Note Analysis   Add   View  23 pp.  Case Author(s): Hawkins, David F. Publication Date: 02/05/2004 Revision Date: 07/06/2004 Product Type: Note Publisher: Harvard Business School HBS Number: 104065 Subjects: Accounting; Disclosure; Retirement; Employee benefits; Pension plans Academic Discipline: Accounting & control Product Description: Walks the reader through the retiree benefit note disclosures required by SFAS 132, which were revised in 2003.    Assessing Accounting Risk   Add   View  7 pp.  Case Author(s): Hawkins, David F. Publication Date: 02/08/2005 Revision Date: 06/01/2006 Product Type: Note Publisher: Harvard Business School HBS Number: 105054 Subjects: Accounting procedures; Financial analysis; Fraud; Risk assessment Academic Discipline: Accounting & control Product Description: Describes a framework that financial analysts can use to assess the likelihood of accounting misstatements in financial statements.    Accounting for Income Taxes   Add   View  7 pp.  Case Author(s): Hawkins, David F. Publication Date: 12/02/1999 Revision Date: 02/24/2004 Product Type: Note Publisher: Harvard Business School HBS Number: 100035 Subjects: Accounting procedures; Tax accounting; Taxation Academic Discipline: Accounting & control Product Description: Discussion and illustration of deferred tax accounting methods, concepts, and practices. A rewritten version of an earlier note.    Accounting for Foreign Operations   Add   View  14 pp.  Case Author(s): Hawkins, David F. Publication Date: 11/23/1999 Revision Date: 02/20/2004 Product Type: Note Publisher: Harvard Business School HBS Number: 100024 Subjects: Financial statements; Inflation accounting; International operations Academic Discipline: Accounting & control Product Description: Students are required to compute and explain the quality annual earnings per share figures and major differences between managing domestic and global operations.    Sears, Roebuck and Co. vs. Wal-Mart Stores, Inc.   Add   View  18 pp.  Case Author(s): Miller, Gregory S.; Noe, Christopher F. Publication Date: 08/11/2000 Revision Date: 01/19/2006 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 101011 Geographic Setting: United States Number of Employees: 200,000 Gross Revenue: $150 billion revenues Event Year Start: 1997 Event Year End: 1997 Subjects: Financial analysis; Financial statements; Financial ratios; Return on equity Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (102052), 10p, by Gregory S. Miller; Spreadsheet Supplement, (XLS004), 0p, by Gregory S. Miller, Christopher F. Noe Product Description: This case is designed to familiarize students with the use of financial ratios. Two retailers, Sears, Roebuck and Co. and Wal-Mart Stores, Inc., have a very similar value for return on equity (ROE) in the 1997 fiscal year. Students use the information in the case and the accompanying exhibits, which include financial statements as well as disclosures regarding corporate strategies and accounting policies for each company, to analyze the value creation process for each firm. This case provides a good introduction regarding the combination of such information to create a powerful tool for financial statement analysis. A rewritten version of an earlier case.    Salem Telephone Co.   Add   View  5 pp.  Case Author(s): Bruns, William J., Jr.; Hertenstein, Julie H. Publication Date: 06/07/2004 Revision Date: 11/01/2005 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 104086 Geographic Setting: United States Gross Revenue: $3 million revenues Event Year Start: 2004 Event Year End: 2004 Subjects: Cost analysis; Profitability analysis; Breakeven analysis; Computer systems Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (104088), 6p, by William J. Bruns; Spreadsheet Supplement, (XLS011), 0p, by William J. Bruns, Julie H. Hertenstein Product Description: A computer subsidiary appears to be unprofitable. Managers must determine whether it is actually unprofitable and consider whether changes in prices or promotion might improve profitability. Allows clear separation of variable costs from fixed costs. A rewritten version of an earlier case.    Prestige Telephone Co.   Add   View  4 pp.  Case Author(s): Bruns, William J., Jr. Publication Date: 05/22/1997 Revision Date: 06/11/2003 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 197097 Geographic Setting: United States Event Year Start: 1997 Event Year End: 1997 Subjects: Cost analysis; Profitability analysis; Breakeven analysis; Computer systems Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (197098), 7p, by William J. Bruns; Spreadsheet Supplement, (XLS030), 0p, by William J. Bruns Product Description: An independent regulated telephone company has established a computer services subsidiary that seems to remain unprofitable. Managers must determine whether it is profitable or not and consider changes in pricing or promotion that might improve profitability. A rewritten version of an earlier case.    Polysar Ltd.   Add   View  13 pp.  Case Author(s): Simons, Robert L. Publication Date: 02/05/1987 Revision Date: 02/15/2000 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 187098 Geographic Setting: Ontario Gross Revenue: $1.8 billion sales Event Year Start: 1986 Event Year End: 1986 Subjects: Variance analysis; Budgeting; Performance measurement; Capacity planning; Profit centers Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (187198), 9p, by Robert L. Simons; Spreadsheet Supplement, (XLS020), 0p, by Robert L. Simons Product Description: Canada's largest chemical company produces and markets butyl rubber in two divisions, each treated as a profit center. The new plant in the North American Division operates below capacity resulting in a significant volume variance and an operating loss. The European Division is at capacity and is profitable. The actions of the European Division affect the capacity utilization of the North American Division. Includes divisional financial statements and interviews with the vice-presidents of each division.    Owens & Minor, Inc. (A)   Add   View  17 pp.  Case Author(s): Narayanan, V.G.; Brem, Lisa Publication Date: 02/14/2000 Revision Date: 02/14/2002 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 100055 Geographic Setting: Virginia Number of Employees: 4,200 Gross Revenue: $3 billion revenues Event Year Start: 1996 Event Year End: 1999 Subjects: Accounting; Activity-based costing; Materials management; Performance measurement; Distribution; Pricing; Supply chain management Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (100100), 12p, by Lisa Brem; Spreadsheet Supplement, (XLS002), 0p, by V.G. Narayanan, Lisa Brem Product Description: A forward-thinking manager at Owens & Minor (O&M), a large national medical and surgical distribution company, enlisted the help of both logistics and cost managers to develop an innovative pricing schedule based on the customer's activities instead of the price of the product since the existing cost-plus pricing structure made it impossible for O&M to price services appropriately. The case also explores the customer resistance to his new proposal.    Mueller-Lehmkuhl GmbH   Add   View  13 pp.  Case Author(s): Cooper, Robin; Bottenbruch, Dagmar Publication Date: 09/25/1986 Revision Date: 04/01/1990 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 187048 Geographic Setting: Germany Gross Revenue: $100 million sales Event Year Start: 1985 Event Year End: 1985 Subjects: Cost accounting; Cost allocation; Cost analysis; Profitability analysis; Strategic planning; Strategy formulation Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (187049), 15p, by Robin Cooper; Spreadsheet Supplement, (XLS018), 0p, by Robin Cooper, Dagmar Bottenbruch Product Description: Mueller-Lehmkuhl sells apparel fasteners and rents attaching machines. It views these two products as effectively a single item and prices them accordingly, the fasteners at high profit and its attaching machines at a loss. The cost system allocates the cost of the attaching machines to the fasteners. The Japanese have entered the market and found a way to unbundle the two products. As a result they are challenging the European way of doing business. The case asks the student to analyze the true cost and profitability of the products.    Mile High Cycles   Add   View  4 pp.  Case Author(s): Bruns, William J., Jr.; Ellison, David J. Publication Date: 11/08/1990 Revision Date: 05/17/2004 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 191056 Geographic Setting: Colorado Gross Revenue: $13 million sales Event Year Start: 1989 Event Year End: 1989 Subjects: Accounting policies; Cost accounting; Cost analysis; Variance analysis Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (193095), 11p, by William J. Bruns; Spreadsheet Supplement, (XLS025), 0p, by William J. Bruns, David J. Ellison Product Description: Introduces the concept of cost variances. Looking at a bicycle manufacturer with one product and three departments, the case presents budgeted and actual data for material, labor, and overhead.    Midwest Office Products   Add   View  4 pp.  Case Author(s): Kaplan, Robert S. Publication Date: 03/02/2004 Revision Date: 04/26/2005 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 104073 Geographic Setting: United States Gross Revenue: $40 million revenues Event Year Start: 2004 Event Year End: 2004 Subjects: Management accounting; Activity-based costing; Cost accounting; Distribution Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (105084), 11p, by Robert S. Kaplan; Spreadsheet Supplement, (XLS010), 0p, by Robert S. Kaplan Product Description: 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 employees performing diverse tasks, such as order-entry operators and delivery personnel performing desktop deliveries. The second is the estimated time required for employees to perform each type of task (manual vs. electronic orders, nearby vs. distant deliveries). Students apply the time-driven ABC model to five representative orders to estimate order profitability based on a far more accurate portrayal of the cost of processing and delivering orders. Stimulates a discussion about the actions, such as pricing and process improvements, to enhance the profitability of orders and also how to report and manage the cost of unused capacity. A rewritten version of an earlier case.    Destin Brass Products Co.   Add   View  10 pp.  Case Author(s): Bruns, William J., Jr. Publication Date: 12/04/1989 Revision Date: 04/24/1997 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 190089 Geographic Setting: Florida Event Year Start: 1989 Event Year End: 1989 Subjects: Activity-based costing; Cost accounting; Cost allocation; Cost analysis; Cost systems; Profitability analysis; Pricing Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (191029), 8p, by William J. Bruns; Spreadsheet Supplement, (XLS024), 0p, by William J. Bruns Product Description: A specialized manufacturer of brass valves, pumps, and flow controllers is troubled by competitive pricing in pumps and higher than expected margins for flow controllers. Managers suspect that cost accounting and cost allocations to products may be to blame. Two volume-based systems are described and illustrated.    Depreciation at Delta Air Lines and Singapore Airlines (A)   Add   View  10 pp.  Case Author(s): Bruns, William J., Jr.; Cott, Jeremy Publication Date: 07/16/1997 Revision Date: 09/16/2004 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 198001 Geographic Setting: United States; Asia Event Year Start: 1993 Event Year End: 1993 Subjects: Accounting policies; Accounting procedures; Financial statements Academic Discipline: Accounting & control Supplementary Materials: Supplement, (198002), 2p, by Jeremy Cott; Case Teaching Note, (198003), 11p, by William J. Bruns, Jeremy Cott; Spreadsheet Supplement, (XLS031), 0p, by William J. Bruns, Jeremy Cott Product Description: Depreciation policies at Delta Air Lines and Singapore Airlines are compared and contrasted against a summary of operating data from each airline. Questions focus attention on differing depreciation policies.    Classic Pen Co.: Developing an ABC Model   Add   View  4 pp.  Case Author(s): Kaplan, Robert S. Publication Date: 04/10/1998 Revision Date: 09/17/1998 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 198117 Subjects: Management accounting; Activity-based costing; Operating costs; Cost accounting; Cost analysis Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (199029), 5p, by Robert S. Kaplan Product Description: Classic Pen has diversified from its core blue and black pen business by introducing new specialized colors. But costs have risen and margins on blue and black pens are decreasing. The controller turns to activity-based costing (ABC) for an explanation.    Circuit City Stores, Inc. (A)   Add   View  11 pp.  Case Author(s): Bruns, William J., Jr.; Harmeling, Susan S. Publication Date: 11/20/1990 Revision Date: 09/13/2004 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 191086 Geographic Setting: United States Gross Revenue: $2 billion sales Event Year Start: 1990 Event Year End: 1990 Subjects: Accounting policies; Accounting procedures; Financial statements; Marketing strategy Academic Discipline: Accounting & control Supplementary Materials: Supplement, (192036), 4p, by Susan S. Harmeling; Case Teaching Note, (193138), 9p, by William J. Bruns; Spreadsheet Supplement, (XLS026), 0p, by William J. Bruns, Susan S. Harmeling Product Description: Circuit City sells consumer electronic equipment, appliances, and extended service and warranty contracts which supplement those provided by equipment manufacturers. Equipment is sold at low margins, while warranties carry very high margins. A question has been raised about the proper method for recognizing revenues on the warranty portion of the combined sale. Deferring revenue will cut profit reported at the time of sales but may better match costs of warranty service.    Cafes Monte Bianco: Building a Profit Plan   Add   View  8 pp.  Case Author(s): Simons, Robert L.; Davila, Antonio Publication Date: 01/26/1998 Revision Date: 11/07/2000 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 198088 Geographic Setting: Italy Event Year Start: 1997 Event Year End: 1997 Subjects: Return on investment; Profitability analysis; Planning systems; Profit planning; Performance measurement Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (101044), 21p, by Robert L. Simons, Indra A. Reinbergs; Spreadsheet Supplement, (XLS032), 0p, by Robert L. Simons, Antonio Davila Product Description: Using an income statement, balance sheet, and projected demand and cost schedules, students are required to build a profit plan for a closely-held coffee manufacturer in Italy. Students must estimate cash flow and ROE and use this analysis to evaluate the attractiveness of a new strategy.    Burlington Northern: The ARES Decision (C)   Add   View  2 pp.  Case Author(s): Applegate, Lynda M. Publication Date: 03/19/1993 Product Type: Supplement (Field) Publisher: Harvard Business School HBS Number: 193130 Subjects: Capital investments; Control systems; Capital budgeting; Resource management; Information systems Academic Discipline: Accounting & control Product Description: Continues the story of the implementation of the ARES project.    Bausch & Lomb, Inc. (A)   Add   View  11 pp.  Case Author(s): Miller, Gregory S.; Noe, Christopher F. Publication Date: 08/02/2000 Revision Date: 09/27/2001 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 101010 Geographic Setting: United States Gross Revenue: $1.9 billion revenues Event Year Start: 1993 Event Year End: 1995 Subjects: Accounting policies; Accounting procedures; Financial statements; Sales Academic Discipline: Accounting & control Supplementary Materials: Supplement, (101008), 1p, by Gregory S. Miller, Christopher F. Noe; Supplement, (101009), 1p, by Gregory S. Miller, Christopher F. Noe; Case Teaching Note, (101018), 7p, by Gregory S. Miller, Christopher F. Noe; Spreadsheet Supplement, (XLS003), 0p, by Gregory S. Miller, Christopher F. Noe Product Description: Bausch & Lomb (B&L) instituted an aggressive sales program in the final weeks of its 1993 fiscal year that pushed a large amount of inventories onto distributors. The company recognized revenues on these products when they were shipped. A rewritten version of an earlier case.    Accounting for the Intel Pentium Chip Flaw   Add   View  10 pp.  Case Author(s): Miller, Gregory S.; Narayanan, V.G.; Brem, Lisa Publication Date: 06/26/2001 Revision Date: 10/04/2002 Product Type: Case (Library) Publisher: Harvard Business School HBS Number: 101072 Geographic Setting: United States Gross Revenue: $8.7 billion revenues Event Year Start: 1994 Event Year End: 1994 Subjects: Accounting policies; Accounting standards; GAAP; Financial accounting; Losses; Computers; Computer systems Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (102077), 9p, by Gregory S. Miller, V.G. Narayanan; Spreadsheet Supplement, (XLS006), 0p, by Gregory S. Miller, V.G. Narayanan, Lisa Brem Product Description: Investigates the 1994 Intel Pentium plan.

One world - One accounting   Add   View  7 pp.  Case Author(s): Erickson, Devon ; Esplin, Adam ; Maines, Laureen A. Publication Date: 11/15/2009 Product Type: Case Publisher: Business Horizons/Indiana Univ. HBS Number: BH354 Subjects: Accounting; Financial statements; International Financial Reporting Standards; Securities Academic Discipline: Accounting & control Product Description: Historically, companies have been required to produce financial statements based on country-specific financial reporting standards. As a result, individuals who invest in companies from different countries must contend with financial statements based on different financial “languages.” This can be extremely confusing, especially if individuals do not realize these differences exist and account for them. In this article, we explore the different accounting methods used for financial statement reporting around the globe, and analyze the concept of all businesses adopting the same set of rules.    Health Stop (B): The Medical Offices   Add   View  12 pp.  Case Author(s): Herzlinger, Regina E. Publication Date: 08/09/1995 Revision Date: 01/18/2008 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 196051 Subjects: Customer service Academic Discipline: Accounting & control Product Description: Describes the long waiting time experienced by customers in Health Stops and asks students to specify the changes that would shorten them. A rewritten version of an earlier case. Not advertised per Case Records.    Eddie Bauer (B)   Add   View  12 pp.  Case Author(s): Healy, Paul M.; Katz, Sharon; Sesia, Aldo , Jr. Publication Date: 08/24/2009 Revision Date: 08/03/2010 Product Type: Supplement (Library) Publisher: Harvard Business School HBS Number: 110009 Geographic Setting: United States Number of Employees: 7000 Gross Revenue: $1.1 billion Event Year Start: 2007 Subjects: Accounting; Financial statements; Bankruptcy; Mergers & acquisitions; Valuation Academic Discipline: Accounting & control Supplementary Materials: Supplement, (110010), 8p, by Paul M. Healy, Sharon Katz, Aldo Sesia; Case Teaching Note, (110041), 30p, by Paul M. Healy, Sharon Katz Product Description: In February 2007, shareholders of Eddie Bauer, the specialty apparel retailer, were scheduled to vote on management's proposed sale of the company to two private equity firms. More than 50% of outstanding shares in Eddie Bauer needed to be voted in favor of the deal for it to be finalized. Shareholders needed to decide whether to vote for or against the proposed sale, which was fully endorsed by the board of Eddie Bauer.    Cisco Acquires Linksys   Add   View  2 pp.  Case Author(s): Hawkins, David F. Publication Date: 11/06/2009 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 110013 Event Year Start: 2003 Event Year End: 2009 Subjects: Accounting; Accounting procedures; Intangible assets; Trademarks; Acquisitions; Valuation; Global business; Technology; Brand equity Academic Discipline: Accounting & control Product Description: Students must suggest ways to value intangible assets, including trademarks, acquired by Cisco in the Linksys acquisition.    AB Astra: Growth with Quality   Add   View  31 pp.  Case Barth, Mary E.; Hawkins, David F. Astra places a value on its R&D knowledge. HBS Number: 9-195-164 Type: Case (Library) Publication Date: 11/8/1994 Geographic Setting: Sweden Industry Setting: pharmaceuticals Event Year Start: 1987 Event Year End: 1987 Subjects: Financial reporting; Foreign exchange rates; Inflation; Inflation accounting; Pharmaceuticals; R&D; Scandinavia    AB SKA (Sweden)   Add   View  8 pp.  Case Hawkins, David F.; Narayanan, V.G.; Simons, Robert L. A senior manager faces three accounting and control decisions related to a new R&D project: to expense or capitalize, how to implement management control over the R&D function, and how to use activity-based cost drivers for product costing. HBS Number: 9-195-180 Type: Case (Gen Exp) Publication Date: 12/6/1994 Geographic Setting: Sweden Industry Setting: computers Gross Revenues: $37.5 million revenues Event Year Start: 1992 Event Year End: 1992 Subjects: Activity based costing; Computer industry; Financial reporting; Management accounting; Scandinavia    ABB: Accountability Times Two (A)   Add   View  3 pp.  Case Author(s): Simons, Robert L. Publication Date: 05/19/1992 Revision Date: 01/03/2000 Product Type: Supplement (Field) Product Description: Describes the complexity of setting and reconciling performance targets in a global, matrix company. The president of the Finnish industry and rail transport company has received targets from two bosses--his regional superior and his business area superior. Each has set different performance targets (financial and non-financial) which must be reconciled. In addition, a bonus scheme must be developed and approved. Must be used with: (9-192-140) Asea Brown Boveri: The ABACUS System. HBS Number: 9-192-141 Subjects: Control systems; Electric industries; Information systems; Matrix organization; Planning Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-198-054), 13p, by Robert L. Simons, Antonio Davila   Add     13 pp.  Teaching Note For use with 9-192-141 HBS Number: 5-198-054 Subjects: Control systems; Electric industries; Information systems; Matrix organization; Planning    ABB: Accountability Times Two (B)   Add   View  2 pp.  Case Author(s): Simons, Robert L. Publication Date: 05/19/1992 Revision Date: 01/11/2000 Product Type: Supplement (Field) Product Description: Describes internal allocation conflicts in a complex global company structured as a matrix organization. ABB Switzerland has secured and will build an important power station project; however, internal market allocation policies dictate that this work be handled by ABB Sweden. Transfer pricing issues are described. The president of ABB Switzerland must decide whether or not to escalate the conflict up to superiors for resolution. Must be used with: (9-192-140) Asea Brown Boveri: The ABACUS System. HBS Number: 9-192-142 Subjects: Control systems; Electric industries; Information systems; Matrix organization; Planning Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-198-054), 13p, by Robert L. Simons, Antonio Davila   Add     13 pp.  Teaching Note For use with 9-192-142 HBS Number: 5-198-054 Subjects: Control systems; Electric industries; Information systems; Matrix organization; Planning    ABC Pharmaceuticals   Add   View  14 pp.  Case Author(s): Herzlinger, Regina E. Publication Date: 05/17/1993 Revision Date: 12/22/2007 Product Type: Case (Gen Exp) HBS Number: 9-193-168 Industry Setting: Pharmaceutical industry Subjects: Budgeting; Business models; Information management; Technology management; Vision Academic Discipline: Accounting & control Supplementary Materials: Reprint, (307033), 3p, by Regina E. Herzlinger Product Description: To measure adverse cardiovascular outcomes of drugs or placebos.    ABC Pharmaceuticals   Add   View  14 pp.  Case Author(s): Herzlinger, Regina E. Publication Date: 05/17/1993 Revision Date: 03/03/2008 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 193168 Subjects: Budgeting; Vision; Business models; Information & technology Academic Discipline: Accounting & control Supplementary Materials: Reprint not HBS Owned, (307033), 3p, by Business JNL Orange County Product Description: To measure adverse cardiovascular outcomes of drugs or placebos.    Accounting at MacCloud Winery   Add   View  2 pp.  Case Author(s): Hawkins, David F.; Kaplan, Robert S.; Miller, Gregory S. Publication Date: 06/16/2005 Revision Date: 09/01/2005 Product Type: Case (Gen Exp) Product Description: Uses a fictional new winery to introduce accounting concepts and practices such as assets, liabilities, expenses, the matching principle, and contingent activities. Designed to approach the subject at a conceptual level, allowing class discussion to focus on the underlying thought process regarding accounting, rather than on ``proper'' numerical calculations. HBS Number: 9-105-081 Subjects: Accounting; Assets; Financial accounting; Financial reporting; Liability Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-106-008), 7p, by David F. Hawkins, Gregory S. Miller    Accounting at MacCloud Winery, Teaching Note   Add     8 pp.  Teaching Note Author(s): Hawkins, David F.; Miller, Gregory S. Publication Date: 08/03/2005 Revision Date: 05/24/2006 Product Type: Teaching Note HBS Number: 5-106-008 Academic Discipline: Accounting & control Product Description: Teaching Note to (9-105-081). Must be used with: (9-105-081) Accounting at MacCloud Winery.    Accounting for Asset-Backed Securitization   Add   View  7 pp.  Case Author(s): Miller, Gregory S.; Cohen, Jacob Publication Date: 05/27/2005 Revision Date: 05/16/2006 Product Type: Note Product Description: Introduces the basic concept of asset securitization and the accounting for these transactions. HBS Number: 9-105-077 Subjects: Accounting; Assets; Derivatives; Financial instruments; Financial statements; Securities Academic Discipline: Accounting & control    Accounting for Business Combinations: Purchase Method   Add   View  9 pp.  Case Author(s): Hawkins, David F.; Martinez-Jerez, F. Asis Publication Date: 03/05/2004 Revision Date: 07/11/2007 Product Type: Note HBS Number: 9-104-074 Subjects: Accounting; Mergers Academic Discipline: Accounting & control Product Description: Reviews business combination, purchase method accounting standards, issues, and practices.    Accounting for Computer Software Development Costs   Add   View  9 pp.  Case Author(s): Kaplan, Robert S.; Sandino, Tatiana Publication Date: 09/25/2001 Product Type: Note Product Description: Summarizes the debate on accounting for computer software development costs. Provides a historical description of the development of standards on accounting of computer software development costs, both in the United States and internationally. Describes how, after much debate, standard setters gave companies the option to capitalize development costs that meet definitive standards, such as proof of technological feasibility. An exhibit reveals that, despite the requirement in the financial accounting standard to capitalize post-technological development costs, few large software companies in the United States capitalize any of their software development costs. HBS Number: 9-102-034 Subjects: Cost accounting; Financial reporting; Product development; Research & development; Software Academic Discipline: Accounting & control    Accounting for Current Assets   Add   View  10 pp.  Case Author(s): Bruns, William J., Jr. Publication Date: 09/23/1992 Revision Date: 09/13/2004 Product Type: Note Product Description: An introduction to accounting for current assets: receivables, inventories, and other current assets. Included are discussions of FIFO, LIFO, average cost, and explanation of accounting for manufactured inventories. To be assigned with cases on inventory valuation as an introduction to current assets. HBS Number: 9-193-048 Subjects: Accounting policies; Accounting procedures; Cost accounting; Financial reporting; Inventory management Academic Discipline: Accounting & control    Accounting for Employee Stock Options   Add   View  13 pp.  Case Author(s): Bradshaw, Mark T. Publication Date: 10/11/2001 Revision Date: 02/15/2007 Product Type: Note HBS Number: 9-102-039 Subjects: Accounting policies; Accounting standards; Annual reports; Disclosure; Financial analysis; Financial statements; GAAP; Stock options Academic Discipline: Accounting & control Product Description: Employees who have been granted stock options have the right to purchase shares of their company's stock at a specified price within a specified time period. The accounting for such employee stock options has been a controversial and complex topic for decades. The debate has continued to the present time because of the high visibility of company executives who have made fortunes under their stock option programs. This note chronicles the history and debate surrounding the rules for stock options accounting and provides a simple, instructive example of accounting entries for fixed stock option grants. May be used with: (9-102-038) eBay, Inc.: Stock Option Plans (A).    Accounting for Frequent Fliers   Add   View  7 pp.  Case Bruns, William J., Jr.; Harmeling, Susan S. Airline frequent flier programs offer members the opportunity to earn free flights by accumulating mileage. Accounting and reporting the obligations of airlines and the cost of frequent flier programs raises difficult measurement issues. In 1991, the U.S. Securities and Exchange Commission began to require airlines to disclose the number of free flights program members took. The case allows estimates of the cost and obligations of the United Air Lines program. HBS Number: 9-192-040 Type: Case (Library) Publication Date: 11/14/1991 Revision Date: 6/22/1993 Geographic Setting: United States Industry Setting: airline Company Size: large Gross Revenues: $9.6 billion revenues Event Year Start: 1991 Event Year End: 1991 Subjects: Accounting procedures; Airlines; Cost accounting; Cost allocation; Financial reporting; Liability Supplementary Materials: Teaching Note, (5-193-183), 18p, by William J. Bruns Jr.   Add     18 pp.  Teaching Note For use with 9-192-040 HBS Number: 5-193-183 Subjects: Accounting procedures; Airlines; Cost accounting; Cost allocation; Financial reporting; Liability    Accounting for Income Taxes   Add   View  7 pp.  Case Author(s): Hawkins, David F. Publication Date: 12/02/1999 Product Type: Note Product Description: Discussion and illustration of deferred tax accounting methods, concepts, and practices. A rewritten version of an earlier note. HBS Number: 9-100-035 Subjects: Accounting procedures; Tax accounting; Taxation Academic Discipline: Accounting & control    Accounting for Indirect Costs   Add   View  3 pp.  Case Author(s): Bruns, William J., Jr. Publication Date: 11/17/1992 Revision Date: 04/27/1993 Product Type: Note Product Description: An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic illustrates how expenditures are assigned to service centers or production centers, service centers to production centers, and production centers to products. HBS Number: 9-193-070 Subjects: Accounting procedures; Cost accounting; Cost allocation; Cost systems; Variance analysis Academic Discipline: Accounting & control    Accounting for Indirect Costs   Add   View  3 pp.  Case Author(s): Bruns, William J., Jr. Publication Date: 11/17/1992 Revision Date: 04/27/1993 Product Type: Note HBS Number: 193070 Subjects: Accounting procedures; Cost accounting; Cost allocation; Cost systems; Variance analysis Academic Discipline: Accounting & control Product Description: An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic illustrates how expenditures are assigned to service centers or production centers, service centers to production centers, and production centers to products.    Accounting for Manufacturing Companies   Add   View  3 pp.  Case Author(s): Datar, Srikant M. Publication Date: 08/07/1997 Product Type: Note HBS Number: 9-198-019 Subjects: Accounting procedures; Academic Discipline: Accounting & control Product Description: The accounting for a manufacturing company is examined, including the flow of costs from raw materials to work in process to finished goods and the distribution between an inventoriable or product cost and a noninventoriable or period cost.    Accounting for Marketable Securities and the “Recycling” of Income   Add   View  4 pp.  Case Author(s): Miller, Gregory S. Publication Date: 11/08/2005 Revision Date: 09/28/2006 Product Type: Note HBS Number: 9-106-025 Subjects: Accounting; Equity; Financial reporting; Financial statements; Income; Investments Academic Discipline: Accounting & control Product Description: Gives an overview of accounting for equity investments less than 20%. Uses this accounting to introduce the issue of amounts included in the statement of comprehensive income during a different time period from its inclusion in net income (sometimes called “recycled earnings”).    Accounting for Mergers & Acquisitions   Add   View  7 pp.  Case Author(s): Healy, Paul M.; Cohen, Jacob Publication Date: 08/17/2000 Revision Date: 10/20/2000 Product Type: Note Product Description: Discusses merger and acquisition accounting. HBS Number: 9-101-021 Subjects: Accounting procedures; Disclosure; Financial reporting; Mergers & acquisitions Academic Discipline: Accounting & control    Accounting for Pensions and Employee Benefits at Ford and Toyota   Add   View  43 pp.  Case Author(s): Miller, Gregory S.; Skinner, Douglas J.; Donohue, Laura E. Publication Date: 09/16/2005 Revision Date: 07/10/2006 Product Type: Case (Library) HBS Number: 9-106-021 Geographic Setting: Japan; United States Industry Setting: Automotive industry Number of Employees: 100,000 Event Year Start: 2003 Event Year End: 2005 Subjects: Accounting; Accounting standards; Compensation; Disclosure; Employee benefits; Financial reporting; Pension plans; Unionization Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-106-035), 7p, by Gregory S. Miller Product Description: Uses Ford's and Toyota's financial statements to familiarize students with the information provided in pension footnotes. Allows students to combine that information with other financial statement information to create a greater understanding of the costs of each company's business. Includes directive questions.    Accounting for Pensions and Employee Benefits at Ford and Toyota, Teaching Note   Add     7 pp.  Teaching Note Author(s): Miller, Gregory S. Publication Date: 10/05/2005 Product Type: Teaching Note HBS Number: 5-106-035 Academic Discipline: Accounting & control Product Description: An abstract is not available for this product. Must be used with: (9-106-021) Accounting for Pensions and Employee Benefits at Ford and Toyota.    Accounting for Pensions at General Motors Corp. (A)   Add   View  1 pp.  Case Author(s): Hawkins, David F.; Cohen, Jacob Publication Date: 02/03/2003 Revision Date: 11/14/2003 Product Type: Exercise Product Description: A potential investor in General Motors is gathering information for potential investment in General Motor's stock. The investigation leads the investor to review the General Motor's web site and several CNBC interviews of General Motors' executives. Teaching Purpose: To explain retiree benefit accounting. May be used with: (9-103-053) Accounting for Pensions at General Motors Corp. (B); (1-103-054) Accounting for Pensions at General Motors Corp. (C). HBS Number: 9-103-052 Subjects: Accounting; Automobiles; Pension plans; Retirement Academic Discipline: Accounting & control    Accounting for Pensions at General Motors Corp. (B)   Add   View  6 pp.  Case Author(s): Hawkins, David F.; Cohen, Jacob Publication Date: 02/03/2003 Revision Date: 11/14/2003 Product Type: Exercise Product Description: A potential investor in General Motor's stock reviews the retiree benefit note data included in the company's 2001 financial statements. Teaching Purpose: To explain retiree benefit accounting. May be used with: (9-103-052) Accounting for Pensions at General Motors Corp. (A); (1-103-054) Accounting for Pensions at General Motors Corp. (C). HBS Number: 9-103-053 Subjects: Accounting; Automobiles; Pension plans; Retirement Academic Discipline: Accounting & control    Accounting for Property, Plant, Equipment and Other Assets   Add   View  10 pp.  Case Author(s): Bruns, William J., Jr. Publication Date: 09/22/1992 Revision Date: 09/13/2004 Product Type: Note Product Description: An introduction to depreciation accounting and depreciation methods for capital assets. Also covers gains or losses on asset disposal and accounting for other investments and intangibles. HBS Number: 9-193-046 Subjects: Accounting policies; Accounting procedures; Financial reporting; Valuation Academic Discipline: Accounting & control    Accounting for the Intel Pentium Chip Flaw   Add   View  10 pp.  Case Author(s): Miller, Gregory S.; Narayanan, V.G.; Brem, Publication Date: 06/26/2001 Revision Date: 10/04/2002 Product Type: Case (Library) Product Description: Investigates the 1994 Intel Pentium plan. Students have an opportunity to discuss whether Intel should provide a wide recall and, if so, what this would cost. Next, the students will examine the accounting implications of this decision using a FAS #5 (contingent liability) framework. Teaching Purpose: Demonstrates the application of FAS #5 to contingent liabilities. HBS Number: 9-101-072 Geographic Setting: United StatesIndustry Setting: computersGross Revenues: $8.7 billion revenues Event Year Start: 1994Event Year End: 1994 Subjects: Accounting policies; Accounting standards; Computer systems; Financial accounting; GAAP; High technology products; Losses Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-102-077), 9p, by Gregory S. Miller, V.G. Narayanan   Add     9 pp.  Teaching Note For use with 9-101-072 HBS Number: 5-102-077 Subjects: Accounting policies; Accounting standards; Computer systems; Financial accounting; GAAP; High technology products; Losses    Accounting Framework, Financial Statements, and Some Accounting Concepts   Add   View  12 pp.  Case Author(s): Bruns, William J., Jr. Publication Date: 08/03/1992 Revision Date: 09/13/2004 Product Type: Note Product Description: Introduces the accounting framework, basic financial statements, and eleven accounting concepts. HBS Number: 9-193-028 >Subjects: Accounting policies; Accounting procedures; Financial reporting Academic Discipline: Accounting & control    Activity Accounting — Another Way to Measure Costs   Add   View  3 pp.  Case Author(s): Bruns, William J., Jr. Publication Date: 09/28/1992 Revision Date: 04/26/1993 Product Type: Note Product Description: Explains the principal differences between traditional cost accounting systems and activity-based costing systems. HBS Number: 9-193-044 Subjects: Accounting procedures; Activity based costing; Cost accounting; Cost allocation; Cost analysis; Cost control; Cost systems Academic Discipline: Accounting & control    Activity Based Management at W.S. Industries (A)   Add   View  15 pp.  Case Author(s): Narayanan, V.G.; Pothen, Sanjay T. Publication Date: 11/21/2000 Revision Date: 11/14/2002 Product Type: Case (Field) Product Description: Describes the design and implementation of an activity based costing (ABC) system undertaken by W.S. Industries. ABC information is used to empower workers to make process improvement decisions. Workers' incentive pay is tied to cost savings from process improvements. Teaching Purpose: To illustrate the use of activity based costing information for process improvements. May be used with: (9-102-063) Activity Based Management at W.S. Industries (B). HBS Number: 9-101-062 Geographic Setting: IndiaIndustry Setting: insulatorsNumber of Employees: 1,254Gross Revenues: $10 million revenues Event Year Start: 1996Event Year End: 1996 Subjects: Activity based costing; Business processes; Electric industries; India; Performance measurement Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-103-011), 14p, by V.G. Narayanan   Add     14 pp.  Teaching Note For use with 9-101-062 HBS Number: 5-103-011 Subjects: Activity based costing; Business processes; Electric industries; India; Performance measurement    Activity Based Management at W.S. Industries (B)   Add   View  18 pp.  Case Author(s): Narayanan, V.G.; Cott, Jeremy Publication Date: 02/19/2002 Revision Date: 11/22/2002 Product Type: Case (Field) Product Description: Describes activity-based budgeting at W.S. Industries. Also describes target costing-led product redesign, and product, customer, and order profitability. Provides comprehensive coverage of using activity-based costing (ABC) for cost reduction and cost control. Teaching Purpose: To teach the use of ABC for cost reduction and cost control. May be used with: (9-101-062) Activity Based Management at W.S. Industries (A). HBS Number: 9-102-063 Geographic Setting: IndiaIndustry Setting: insulatorsNumber of Employees: 1,250Gross Revenues: $20 million revenues Event Year Start: 2001Event Year End: 2001 Subjects: Activity based costing; Business processes; Electric industries; India; Performance measurement Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-103-011), 14p, by V.G. Narayanan   Add     14 pp.  Teaching Note For use with 9-102-063 HBS Number: 5-103-011 Subjects: Activity based costing; Business processes; Electric industries; India; Performance measurement    Activity-Based Costing and Capacity   Add   View  10 pp.  Case Author(s): Kaplan, Robert S. Publication Date: 03/04/2005 Revision Date: 03/20/2006 Product Type: Note Product Description: Discusses the use of budgeted rather than historical data in an activity-based costing (ABC) model and argues for calculating rates using practical capacity, not actual utilization. An ABC model need not be limited to analysis of historical data. When cost driver rates are calculated based on forecasted data, they can be used proactively for decisions such as pricing and order acceptance. Second, to avoid distortion of cost driver rates caused by unused capacity, the rates should be calculated using the practical capacity of the resources performing the activity. Discusses how to estimate practical capacity in various situations, including lumpy capacity acquisition, ramp-up of capacity utilization, seasonal and peak-load capacity, and differing service quality levels from supplied capacity. HBS Number: 9-105-059 Subjects: Activity based costing; Capacity analysis; Cost accounting; Management accounting Academic Discipline: Accounting & control    Activity-Based Management at Stream International   Add   View  25 pp.  Case Kaplan, Robert S.; Klein, Norman Describes the design and implementation of an activity-based costing project undertaken by Stream International's Crawfordsville, Indiana facilities. After analyzing the costs assigned to 161 work activities, Crawfordsville managers present five proposals for change based on ABM results, then meet to decide which to implement. Teaching Purpose: Description of the project is valuable, but the most significant learning unfolds with the analysis of the proposals. HBS Number: 9-196-134 Type: Case (Field) Publication Date: 4/1/1996 Revision Date: 4/25/1996 Geographic Setting: Crawfordsville, IN Industry Setting: software Gross Revenues: $1.3 billion revenues Event Year Start: 1995 Event Year End: 1995 Subjects: Activity based costing; Cost accounting; Cost analysis; Cost control; Cost systems Supplementary Materials: Teaching Note, (5-198-079), 10p, by Robert S. Kaplan   Add     10 pp.  Teaching Note For use with 9-196-134 HBS Number: 5-198-079 Subjects: Activity based costing; Cost accounting; Cost analysis; Cost control; Cost systems    Adelphia Communications Corp.   Add   View  29 pp.  Case Healy, Paul M. Examines a loan application decision by a bank officer for a large but financially troubled cable broadcaster. Students are asked to decide whether they would approve the loan, and if so to recommend terms and covenants. Teaching Purpose: To provide students with an overview of bank lending analysis. HBS Number: 9-198-031 Type: Case (Library) Publication Date: 9/23/1997 Revision Date: 3/30/2000 Geographic Setting: United States Industry Setting: cable broadcasting Gross Revenues: $233 million revenues Event Year Start: 1996 Event Year End: 1996 Subjects: Communications industry; Financial analysis; Financial reporting; Loan evaluation Supplementary Materials: Teaching Note, (5-100-086), 11p, by Paul M. Healy   Add     11 pp.  Teaching Note For use with 9-198-031 HBS Number: 5-100-086 Subjects: Communications industry; Financial analysis; Financial reporting; Loan evaluation    Adventurous Computer Games, Inc. (Abridged)   Add   View  9 pp.  Case Bruns, William J., Jr. A new company producing computer games must begin to capitalize computer software development cost. Questions concern effects of capitalization and decisions about how to match costs with future revenues. Teaching Purpose: Teaches accounting standards for computer software development costs. HBS Number: 9-199-020 Type: Case (Gen Exp) Publication Date: 9/8/1998 Revision Date: 10/15/1998 Geographic Setting: United States Industry Setting: computer software Company Size: start-up Number of Employees: 45 Gross Revenues: $1.3 million revenues Event Year Start: 1992 Event Year End: 1992 Subjects: Accounting policies; Accounting procedures; Cost accounting; Financial reporting; Software Supplementary Materials: Teaching Note, (5-199-034), 17p, by William J. Bruns Jr.   Add     8 pp.  Teaching Note For use with 9-199-020 HBS Number: 5-199-034 Subjects: Accounting policies; Accounting procedures; Cost accounting; Financial reporting; Software    Aerospace Technologies, Inc.   Add   View  4 pp.  Case Author(s): Healy, Paul M.; Cohen, Jacob Publication Date: 07/07/2000 Product Type: Case (Field) Product Description: Ben Galil's privately held engineering consulting firm represented aerospace products manufacturers in Israeli government biddings. The company incurs expenses for years before getting paid. This case deals with the alternative methods for booking revenues and expenses (cash and accrual accounting). Examines whether the company is profitable and whether its current commission structure is sound. Teaching Purpose: Cash accounting vs. accrual accounting. Revenue recognition and expense recognition requirements. HBS Number: 9-101-003 Geographic Setting: Philadelphia, PAIndustry Setting: aerospaceNumber of Employees: 6 Event Year Start: 1990Event Year End: 1999 Subjects: Accounting procedures; Aerospace industry; Consulting firms; Middle East; Profitability analysis Academic Discipline: Accounting & control    Airtex Aviation   Add   View  20 pp.  Case Hall, Brian; Madigan, Carleen Two young and inexperienced MBAs buy a virtually bankrupt company. They design a decentralized control system organized around profit centers. As a case in control systems, there is ample detail for a discussion of design issues, control of independent profit centers, and details about decentralized control. A rewritten version of an earlier case. HBS Number: 9-800-269 Type: Case (Field) Publication Date: 4/11/2000 Geographic Setting: Texas Industry Setting: aviation Company Size: small Event Year Start: 1996 Event Year End: 1998 Subjects: Aircraft; Control systems; Decentralization; Entrepreneurship; Information systems; Management accounting; MIS; Profit centers    Amazon.com in the Year 2000   Add   View  32 pp.  Case Author(s): Palepu, Krishna G.; Cott, Jeremy Publication Date: 06/05/2001 Revision Date: 07/12/2001 Product Type: Case (Library) Product Description: Deals with an analyst's critique of Amazon's prospectus from the perspective of its bond holders. Students are asked to evaluate the analyst's report and the company's prospects. Teaching Purpose: To teach students how to do analysis of a company from bond holders' perspective. Can also be used to discuss issues related to the auditors and board members. HBS Number: 9-101-045 Geographic Setting: Seattle, WAIndustry Setting: e-tailingNumber of Employees: 9,000Gross Revenues: $2.8 billion revenues Event Year Start: 2000Event Year End: 2001 Subjects: Bonds; Financial analysis; Securities analysis Academic Discipline: Accounting & control Supplementary Materials: Supplement (Library), (9-101-112), 3p, by Krishna G. Palepu, Jeremy Cott    Amazon.com in the Year 2001: The Question of Going Concern   Add   View  3 pp.  Case Author(s): Palepu, Krishna G.; Cott, Jeremy Publication Date: 06/20/2001 Product Type: Supplement (Library) Product Description: Supplements Amazon.com in the Year 2000. Must be used with: (9-101-045) Amazon.com in the Year 2000. HBS Number: 9-101-112 Subjects: Bonds; Financial analysis; Securities analysis Academic Discipline: Accounting & control    America Online, Inc.   Add   View  28 pp.  Case Author(s): Palepu, Krishna G.; Hutton, Amy P. Publication Date: 02/13/1996 Revision Date: 02/24/1997 Product Type: Case (Library) Product Description: America Online's (AOL) price has soared nearly 2,000% since its IPO. However, there is considerable disagreement among analysts regarding the future prospects of AOL. Although many analysts are bullish on the stock, short sellers have sold around 7 million shares. Teaching Purpose: Provides an opportunity for students to discuss: 1) the sustainability of AOL's business strategy, 2) AOL's accounting decisions to capitalize software development costs and subscriber acquisition costs, and 3) the rationality of AOL's current stock price given the rapidly changing online consumer service industry. Also provides an opportunity for students to conduct a complete financial statement analysis of AOL using the four steps: business strategy analysis, accounting analysis, financial analysis, and prospective analysis. HBS Number: 9-196-130 Geographic Setting: Unspecified Industry Setting: on-line & internet services Gross Revenues: $394.3 million revenues Event Year Start: 1995 Event Year End: 1995 Subjects: Accounting procedures; Financial analysis; Financial reporting; Information services; Online information services; Services Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-199-037), 7p, by Amy P. Hutton, Krishna G. Palepu   Add     7 pp.  Teaching Note For use with 9-196-130 HBS Number: 5-199-037 Subjects: Accounting procedures; Financial analysis; Financial reporting; Information services; Online information services; Services    America Online—1996-99   Add   View  29 pp.  Case Hutton, Amy P.; Leamon, Ann Documents how America Online's (AOL) management used its financial reporting and disclosure strategy to transform the company's stock from "everyone's least favorite" to "one of the world's best loved stocks" and a member of the S&P 50 HBS Number: 9-100-090 Type: Case (Library) Publication Date: 5/3/2000 Revision Date: 6/2/2000 Geographic Setting: Unspecified Industry Setting: online & internet services Number of Employees: 8,500 Gross Revenues: $2 billion revenues Event Year Start: 1996 Event Year End: 1999 Subjects: Accounting procedures; Financial analysis; Financial reporting; Information services; Online information services; Services    American Bank   Add     6 pp.  Teaching Note For use with 9-187-194 HBS Number: 5-189-101 Subjects: Banking; Commercial banking; Cost accounting; Cost analysis; Cost systems    American Red Cross Blood Services: Northeast Region   Add   View  21 pp.  Case Author(s): Simons, Robert L.; Weston, Hilary A. Publication Date: 01/12/1990 Revision Date: 03/28/1991 Product Type: Case (Field) Product Description: Recounts the financial difficulties and management changes experienced by American Red Cross Blood Services: Northeast Region (NER) during the 1980s. After summarizing industry-wide changes in the collection, testing, and distribution of blood and blood products, the case describes the way in which NER management responded to those changes. The types of changes highlighted include: the transition from non-financial to financial planning and monitoring systems; organizational restructuring; increased dissemination of financial information among line management; and conversion to a cost accounting system based on cost center accountability. The primary teaching objective is to illustrate both the need for and the challenges of changing management control systems in response to changes in an organization's marketplace and strategy. The case reveals various factors that must be considered to implement major control changes including management training, differing management styles, information systems capabilities, corporate culture, and a continually changing market. HBS Number: 9-190-078 Geographic Setting: Dedham, MAIndustry Setting: blood collection, testing, & distributionCompany Size: smallGross Revenues: $50 million revenues Event Year Start: 1989Event Year End: 1989 Subjects: Budgeting; Control systems; Financial management; Management of change; Nonprofit organizations; Restructuring; Social enterprise Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-191-167), 10p, by Robert L. Simons   Add     10 pp.  Teaching Note For use with 9-190-078 HBS Number: 5-191-167 Subjects: Budgeting; Control systems; Financial management; Management of change; Nonprofit organizations; Restructuring; Social enterprise    Amphenol Corp.: The KKR Leveraged Recapitalization   Add   View  20 pp.  Case Author(s): Barth, Mary E.; Cotarelo, Jose Publication Date: 05/06/1999 Revision Date: 11/16/2001 Product Type: Case (Library) Publisher: Stanford University Product Description: In late May 1997, Felicia Miranda at the Securities and Exchange Commission saw yet another leveraged recapitalization transaction pass her desk. She wondered whether the SEC would have to be more proactive in addressing the issue of leveraged recapitalization accounting. Over the last two years, Miranda had seen dozens of leveraged recapitalizations and understood the intricacies of the practice well. Nevertheless, she still believed that many of the deals her office saw had one goal in mind--the avoidance of goodwill. Miranda wondered whether the leveraged recapitalization structure was commensurate with the economic realities of the transaction or whether the transactions were just leveraged buyouts in disguise? As the protector of the public with regard to securities issues, she wondered what the effects on remaining shareholders would be from such recapitalizations. She understood that the hard-and-fast rules behind such an accounting practice were relatively unclear and wondered whether now was the time to come down with an authoritative bulletin from the commission, particularly in light of the FASB's project on business combinations. HBS Number: A176 Geographic Setting: ConnecticutIndustry Setting: electronicsNumber of Employees: 6,900Gross Revenues: $919 million revenues Event Year Start: 1997Event Year End: 1997 Subjects: Accounting; Leveraged buyouts; Recapitalization; Regulation Academic Discipline: Accounting & control    Anagene, Inc.   Add   View  17 pp.  Case Author(s): Kaplan, Robert S.; Darwall, Christina Publication Date: 10/01/2001 Revision Date: 03/09/2004 Product Type: Case (Field) Product Description: An entrepreneurial, publicly traded biotech company has begun production and sales of its core product -- cartridges that permit DNA samples to be analyzed on a microchip. In the early quarters, sales have been difficult to forecast and the company has experienced fluctuating production volumes and unpredictable gross margins, which has upset the board of directors. The finance staff investigates whether to adopt a new costing approach based on capacity. With large amounts of unused capacity, the decision on how to apply capacity costs is critical to the company's management and its reporting strategy with analysts. This case provides numbers on equipment depreciation, machine capacity, and manufacturing overhead so that students can calculate different overhead rates based on their assumptions about how the plant's capacity costs should be assigned to production quantities. Teaching Purpose: Provides an interesting setting for exploring alternative ways of assigning the costs of capacity resources to production units. Provides a teaching vehicle for demonstrating the value of costing based on practical capacity. HBS Number: 9-102-030 Geographic Setting: San Diego, CAIndustry Setting: biotechnologyNumber of Employees: 170Gross Revenues: $12 million revenues Event Year Start: 2001Event Year End: 2001 Subjects: Capacity analysis; Cost accounting; Management accounting Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-102-078), 12p, by Robert S. Kaplan   Add     12 pp.  Teaching Note For use with 9-102-030 HBS Number: 5-102-078 Subjects: Capacity analysis; Cost accounting; Management accounting    Anagene, Inc.   Add   View  17 pp.  Case Author(s): Kaplan, Robert S.; Darwall, Christina Publication Date: 10/01/2001 Revision Date: 03/13/2008 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 102030 Geographic Setting: California Number of Employees: 170 Gross Revenue: $12 million revenues Event Year Start: 2001 Event Year End: 2001 Subjects: Management accounting; Cost accounting; Capacity analysis Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (102078), 12p, by Robert S. Kaplan; Spreadsheet Supplement, (XLS008), 0p, by Robert S. Kaplan, Christina Darwall Product Description: An entrepreneurial, publicly traded biotech company has begun production and sales of its core product — cartridges that permit DNA samples to be analyzed on a microchip. In the early quarters, sales are difficult to forecast and the company has experienced fluctuating production volumes and unpredictable gross margins, which has upset the board of directors. The finance staff investigates whether to adopt a new costing approach based on capacity. With large amounts of unused capacity, the decision of how to apply capacity costs is critical to the company's management and its reporting strategy with analysts.    Analog Devices, Inc.: The Half-Life System   Add   View  26 pp.  Case Author(s): Kaplan, Robert S. Publication Date: 03/16/1990 Revision Date: 06/29/1993 Product Type: Case (Field) Product Description: The company has committed to major improvements in quality, cost, and on-time delivery performance. Despite strong senior management support, however, the actual rate of improvement was disappointing until a new measurement philosophy was introduced. The new approach specified expected rates of improvement and compared actual improvements to the expected rate. Operational people preferred the new measures to the monthly financial reports they continued to receive. The case explores the conflicts between financial measurements and operating improvements. HBS Number: 9-190-061 Geographic Setting: Massachusetts Industry Setting: semiconductor Company Size: mid-size Gross Revenues: $440 million sales Event Year Start: 1989 Event Year End: 1989 Subjects: Cost control; Learning curves; Management accounting; Productivity; Quality control; Semiconductors Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-191-103), 10p, by Robert S. Kaplan   Add     10 pp.  Teaching Note For use with 9-190-061 HBS Number: 5-191-103 Subjects: Cost control; Learning curves; Management accounting; Productivity; Quality control; Semiconductors    Analog Devices, Inc.: The Half-Life System   Add   View  26 pp.  Case Author(s): Kaplan, Robert S. Publication Date: 03/16/1990 Revision Date: 06/29/1993 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 190061 Geographic Setting: Massachusetts Gross Revenue: $440 million sales Event Year Start: 1989 Event Year End: 1989 Subjects: Management accounting; Cost control; Productivity; Learning curves; Quality control Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (191103), 10p, by Robert S. Kaplan Product Description: The company has committed to major improvements in quality, cost, and on-time delivery performance. Despite strong senior management support, however, the actual rate of improvement was disappointing until a new measurement philosophy was introduced. The new approach specified expected rates of improvement and compared actual improvements to the expected rate. Operational people preferred the new measures to the monthly financial reports they continued to receive. The case explores the conflicts between financial measurements and operating improvements.    Analyzing Edison Schools, Inc. (A)   Add   View  27 pp.  Case Author(s): Hawkins, David F.; Cohen, Jacob Publication Date: 02/25/2003 Revision Date: 04/30/2006 Product Type: Case (Library) Product Description: Provides the background information for Edison Schools, Inc. and the 2001 financial statements and footnotes. HBS Number: 9-103-062 Geographic Setting: United States Industry Setting: Education industry Gross Revenues: $375 million revenues Event Year Start: 2001 Event Year End: 2001 Subjects: Accounting; Financial reporting; Financial statements Academic Discipline: Accounting & control Supplementary Materials: Supplement (Library), (9-103-067), 8p, by David F. Hawkins, Jacob Cohen    Analyzing Standard Costs, Technical Note   Add   View  8 pp.  Case Author(s): Narayanan, V.G. Publication Date: 11/07/1995 Product Type: Note Product Description: Explains variance analysis. Concepts of price variance and quantity variance are introduced to analyze prime cost variances. Spending variance and capacity variance are used to analyze overhead variance. Consistent with conducting variance analysis in an activity-based costing setting. All concepts are illustrated graphically. HBS Number: 9-196-109 Subjects: Activity based costing; Budgeting; Cost accounting; Cost allocation; Cost analysis; Cost systems; Variance analysis Academic Discipline: Accounting & control    AOL’s Acquisition of Mirabilis (A): Accounting for Acquired In-Process R&D   Add   View  23 pp.  Case Author(s): Barth, Mary E.; Hoyt, David Publication Date: 12/05/2000 Product Type: Case (Library) Publisher: Stanford University Product Description: Explores the issues of accounting for in-process research and development (IPRD) for an acquisition under purchase-method accounting. Provides information on acquisition accounting and the standards used for defining and treating IPRD. Also discusses practices that led to controversy over IPRD accounting in the mid-1990s. The situation is the acquisition of a small software company (Mirabilis) with a very popular Internet software product for instant messaging, but with no revenues. The acquiring company, America Online, indicated in the acquisition announcement that it intended to write off a substantial amount of the purchase price as IPRD. Shortly after that announcement, the new chief accountant of the SEC indicated that the SEC was concerned about the amount of such write-offs. Asks how the CFO of AOL should respond and what the impact of the IPRD write-off amount will be on the company's future earnings and stock price. HBS Number: A166A Geographic Setting: VirginiaIndustry Setting: Internet serviceNumber of Employees: 8,546Gross Revenues: $2 billion revenues Event Year Start: 1998Event Year End: 1998 Subjects: Accounting policies; Accounting standards; Acquisitions; High technology; Internet; Research & development; SEC Academic Discipline: Accounting & control Supplementary Materials: Supplement (Library), (A166B), 2p, by Mary E. Barth, David Hoyt; Supplement (Library), (A166C), 6p, by Mary E. Barth, David Hoyt    AOL’s Acquisition of Mirabilis (B): AOL Releases Q4 1998 Operating Results   Add   View  2 pp.  Case Author(s): Barth, Mary E.; Hoyt, David Publication Date: 12/05/2000 Product Type: Supplement (Library) Publisher: Stanford University Product Description: Supplements the (A) case. Must be used with: (A166A) AOL's Acquisition of Mirabilis (A): Accounting for Acquired In-Process R&D. HBS Number: A166B Subjects: Accounting policies; Accounting standards; Acquisitions; High technology; Internet; Research & development; SEC Academic Discipline: Accounting & control    AOL’s Acquisition of Mirabilis (C): Subsequent Developments   Add   View  6 pp.  Case Author(s): Barth, Mary E.; Hoyt, David Publication Date: 12/05/2000 Product Type: Supplement (Library) Publisher: Stanford University Product Description: Supplements the (A) case. Must be used with: (A166A) AOL's Acquisition of Mirabilis (A): Accounting for Acquired In-Process R&D. HBS Number: A166C Subjects: Accounting policies; Accounting standards; Acquisitions; High technology; Internet; Research & development; SEC Academic Discipline: Accounting & control    Arch Communications Group, Inc.   Add   View  28 pp.  Case Palepu, Krishna G.; Srinivasan, Sarayu The market values Arch differently from analysts' values. Students are asked to evaluate the investment potential of Arch's stock based on industry fundamentals and analysts' forecasts. Teaching Purpose: Company/stock valuation. HBS Number: 9-197-047 Type: Case (Library) Publication Date: 2/21/1997 Geographic Setting: United States Industry Setting: paging, wireless communication Event Year Start: 1980 Event Year End: 1996 Subjects: Communications equipment; Technology; Valuation    Areva   Add   View  12 pp.  Case Author(s): Brem, Lisa; Narayanan, V.G. Publication Date: 05/13/2009 Revision Date: 06/02/2009 Product Type: Case (Library) HBS Number: 109092 Geographic Setting: France Industry Setting: Nuclear energy Number of Employees: 75,000 Gross Revenues: 13 billion euros Event Year Start: 2008 Event Year End: 2008 Subjects: Cash flow; Debt management; Financial ratios; Financial statements; Options Academic Discipline: Accounting & control Product Description: Areva, the world's market leader in civilian nuclear power, was positioned to take advantage of the resurgence of nuclear power. However, three issues clouded the positive outlook: (1) 1.7 billion euro loss on the construction of the first next generation nuclear reactor in Finland, (2) the decision of German company Siemens to pull out of its partnership in Areva NP and exercise its 2.1 billion euro put option, and (3) the projected investment budget shortfall of 3 billion euros in 2008. How can Areva best generate cash to finance its investments for 2008 and beyond?    Arthur Andersen LLP   Add   View  17 pp.  Case Author(s): Hawkins, David F.; Cohen, Jacob Publication Date: 02/13/2003 Revision Date: 06/20/2006 Product Type: Case (Library) Product Description: This case highlights the history of Arthur Andersen and the collapse of the firm following the Enron Corp. audit and the Department of Justice obstruction of justice conviction. May be used with: (9-103-060) Ernst & Young LLP. HBS Number: 9-103-061 Industry Setting: Accounting industry Number of Employees: 85,000 Gross Revenues: $10 billion revenues Event Year Start: 2001 Event Year End: 2002 Subjects: Accounting; Auditing; Financial reporting Academic Discipline: Accounting & control    Asea Brown Boveri   Add   View  16 pp.  Case Author(s): Simons, Robert L.; Bartlett, Christopher Publication Date: 05/19/1992 Revision Date: 01/10/2000 Product Type: Case (Field) Product Description: In 1987, two European rivals--Asea AB of Sweden and BBC Brown Boveri Ltd. of Switzerland--merged to form Asea Brown Boveri. The new company employed 150,000 employees in 850 legal entities operating in 140 countries. The case describes the challenges facing Percy Barnevik--the organization's leader--and how he resolved those challenges through staffing, communicating priorities, new structural alignments, and information and reporting systems. May be used with: (9-394-016) ABB's Relays Business: Building and Managing a Global Matrix; (9-192-140) Asea Brown Boveri: The ABACUS System. HBS Number: 9-192-139 Geographic Setting: Europe/Global Industry Setting: electrical equipment Company Size: large Number of Employees: 200,000 Gross Revenues: $27 billion revenues Event Year Start: 1987 Event Year End: 1991 Subjects: Acquisitions; Electric industries; Europe; Information systems; International business; Leadership; Matrix organization Academic Discipline: General management Supplementary Materials: Teaching Note, (5-394-128), 8p, by Christopher A. Bartlett; Teaching Note, (5-198-054), 13p, by Robert L. Simons, Antonio Davila   Add     13 pp.  Teaching Note For use with 9-192-139 HBS Number: 5-198-054 Subjects: Acquisitions; Electric industries; Europe; Information systems; International business; Leadership; Matrix organization    Asea Brown Boveri (Condensed)   Add   View  6 pp.  Case Simons, Robert L. The merger of Asea AB and BBC Brown Boveri required a restructuring of operations and a change in organizational cultures. Competitive success also necessitated the benefits of scale while remaining "local" for political and customer-responsiveness reasons. The case describes these competitive pressures, which resulted in the decision to adopt a matrix organization. Teaching Purpose: To be used with Asea Brown Boveri: The ABACUS System to discuss the efforts to restructure while retaining the benefits of being "local," "small," and decentralized. HBS Number: 9-199-027 Type: Case (Field) Publication Date: 11/10/1998 Revision Date: 12/1/1998 Geographic Setting: Sweden Industry Setting: electrical equipment Company Size: large Number of Employees: 150,000 Gross Revenues: $17.8 billion revenues Event Year Start: 1987 Event Year End: 1987 Subjects: Control systems; Electric industries; Information systems; Matrix organization; MIS; Organizational structure; Planning; Restructuring    Asea Brown Boveri: The ABACUS System   Add   View  24 pp.  Case Simons, Robert L. Describes the computer-based information system (ABACUS) used to monitor and control business operations in a complex, global company. Describes the technical attributes of the database system, financial reporting requirements, target setting and profit calculations on a full-cost basis (including interest on capital employed and replacement cost depreciation). Exhibits illustrate both inputs and graphical outputs from the system as well as the details of accounting calculations. May be used with: (9-192-139) Asea Brown Boveri. HBS Number: 9-192-140 Type: Case (Field) Publication Date: 5/19/1992 Revision Date: 1/3/2000 Geographic Setting: Europe/Global Industry Setting: electrical equipment Company Size: large Number of Employees: 200,000 Gross Revenues: $27 billion revenues Event Year Start: 1991 Event Year End: 1991 Subjects: Control systems; Electric industries; Information systems; Matrix organization; MIS; Planning Supplementary Materials: Teaching Note, (5-198-055), 8p, by Robert L. Simons; Supplement (Field), (9-192-141), 3p, by Robert L. Simons; Supplement (Field), (9-192-142), 2p, by Robert L. Simons   Add     8 pp.  Teaching Note For use with 9-192-140 HBS Number: 5-198-055 Subjects: Control systems; Electric industries; Information systems; Matrix organization; Planning    Assessing a Firm’s Future Financial Health   Add   View  17 pp.  Case Author(s): Piper, Thomas R. Publication Date: 12/21/2000 Revision Date: 07/29/2002 Product Type: Note Product Description: Describes a step-by-step process by which one can assess whether a firm's strategy, with its resultant resource requirements, is in line with its financing capabilities. Asks students to answer a series of questions about financial ratios, discussing where each type ratio is helpful in assessing whether the corporate financial system will remain in balance. The final section asks students to identify each of five industries based on their financial characteristics. A rewritten version of an earlier case. HBS Number: 9-201-077 Subjects: Financial analysis; Financial ratios; Forecasting Academic Discipline: Finance Supplementary Materials: Teaching Note, (5-201-085), 5p, by Thomas R. Piper   Add     5 pp.  Teaching Note For use with 9-201-077 HBS Number: 5-201-085 Subjects: Financial analysis; Financial ratios; Forecasting    Assessing Accounting Risk   Add   View  7 pp.  Case Author(s): Hawkins, David F. Publication Date: 02/08/2005 Revision Date: 06/01/2006 Product Type: Note Product Description: Describes a framework that financial analysts can use to assess the likelihood of accounting misstatements in financial statements. May be used with: (9-105-047) WorldCom, Inc.: Two Views. HBS Number: 9-105-054 Subjects: Accounting procedures; Financial analysis; Fraud; Risk assessment Academic Discipline: Accounting & control    Asset Reporting   Add   View  6 pp.  Case Author(s): Healy, Paul M.; Choudhary, Preeti Publication Date: 08/15/2000 Revision Date: 01/24/2001 Product Type: Note Product Description: Discusses asset reporting, beginning with the key principles used to identify and value assets: historical cost and conservatism. Explains the criteria for asset reporting in straightforward situations and then examines scenarios where implementing the criteria for recognition and valuation of assets is conceptually challenging. These more complex situations occur when: 1) Ownership or control of a resource is uncertain; 2) The economic benefits from outlays are uncertain or difficult to quantify; or 3) Resource values have changed. Teaching Purpose: For use in first-year MBA financial accounting courses in conjunction with cases that illustrate asset reporting dilemmas. May be used with: (9-100-027) Microsoft's Financial Reporting Strategy; (9-101-027) The MCI-WorldCom Combination (A); (9-198-001) Depreciation at Delta Air Lines and Singapore Airlines (A). HBS Number: 9-101-014 Subjects: Assets; Disclosure; Financial reporting Academic Discipline: Accounting & control    Assigning Support Department Expenses to Production Cost Centers (A)   Add   View  7 pp.  Case Author(s): Kaplan, Robert S. Publication Date: 12/05/1996 Revision Date: 02/29/2000 Product Type: Note Product Description: Describes the first stage of the two-stage cost assignment process from support/service departments to production cost centers. May be used with: (9-197-048) Assigning Support Department Expenses to Production Cost Centers (B): Flexible Budgets, Technical Note. HBS Number: 9-197-046 Subjects: Cost accounting; Management accounting Academic Discipline: Accounting & control    Assigning Support Department Expenses to Production Cost Centers (B)   Added   View  7 pp.  Case Author(s): Kaplan, Robert S. Publication Date: 01/08/1997 Product Type: Note Product Description: Describes the use of flexible budgets to assign support/service department costs to production cost centers. May be used with: (9-197-046) Assigning Support Department Expenses to Production Cost Centers (A). HBS Number: 9-197-048 Subjects: Cost accounting; Management accounting Academic Discipline: Accounting & control    Assuming Control at Altex Aviation (A)   Add   View  32 pp.  Case Author(s): Churchill, Neil C.; Merchant, Kenneth A.; Goodhue, Edmund M. Publication Date: 08/16/1982 Revision Date: 01/28/1988 Product Type: Case (Field) Product Description: Two young and inexperienced MBAs buy a virtually bankrupt company. They design a decentralized control system organized around profit centers. Teaching Purpose: To discuss design issues, control of independent profit centers, and details about decentralized control. HBS Number: 9-183-058 Geographic Setting: TexasIndustry Setting: aircraft sales and serviceCompany Size: smallGross Revenues: $1 million sales Event Year Start: 1971Event Year End: 1972 Subjects: Aircraft; Control systems; Decentralization; Entrepreneurship; Information systems; Management accounting; Profit centers Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-183-059), 9p, by Neil C. Churchill, Kenneth A. Merchant, Edmund M. Goodhue   Add     9 pp.  Teaching Note For use with 9-183-058 HBS Number: 5-183-059 Subjects: Aircraft; Control systems; Decentralization; Entrepreneurship; Information systems; Management accounting; Profit centers    AT&T Paradyne   Add   View  21 pp.  Case Kaplan, Robert S. A company making data communication devices has adopted a Total Quality philosophy for working with suppliers, employees, and customers. The finance group finds its existing cost system has become obsolete because of a shift from manua HBS Number: 9-195-165 Type: Case (Field) Publication Date: 5/1/1995 Revision Date: 4/21/1998 Geographic Setting: Florida Industry Setting: telecommunications Number of Employees: 3,000 Gross Revenues: $300 million revenues Event Year Start: 1994 Event Year End: 1994 Subjects: Activity based costing; Communications equipment; Cost systems; Management accounting; Total quality Supplementary Materials: Teaching Note, (5-199-011), 10p, by Robert S. Kaplan   Add     10 pp.  Teaching Note For use with 9-195-165 HBS Number: 5-199-011 Subjects: Activity based costing; Communications equipment; Cost systems; Management accounting; Total quality    AT&T WorldNet (A)   Add   View  3 pp.  Case Austin, Robert D.; Rodd, Thomas Focuses on the issue of how to price access to the Internet. Developed for a short course on microeconomics, it provides a basis for discussion of the effects of pricing that is not sensitive to volume, network externalities, and the strategic issues surrounding price wars. Teaching Purpose: To provide a modern, high-tech concept for discussing basic economic principles regarding pricing and externalities. HBS Number: 9-198-021 Type: Case (Library) Publication Date: 2/24/1998 Industry Setting: telecommunications Event Year Start: 1996 Event Year End: 1997 Subjects: Economic theory; Information technology; Internet; Pricing; Pricing strategy; Technology; Telecommunications; World Wide Web Supplementary Materials: Supplement (Library), (9-198-022), 2p, by Robert D. Austin, Thomas Rodd    AT&T WorldNet (B)   Add   View  2 pp.  Case Author(s): Austin, Robert D.; Rodd, Thomas Publication Date: 02/24/1998 Product Type: Supplement (Library) Product Description: Supplements the (A) case. Must be used with: (9-198-021) AT&T WorldNet (A). HBS Number: 9-198-022 Geographic Setting: Industry Setting: Subjects: Economic theory; Information technology; Internet; Pricing; Pricing strategy; Technology; Telecommunications; World Wide Web Academic Discipline: Accounting & control    AT&T’s Acquisition of NCR   Add   View  32 pp.  Case Barth, Mary E.; Coxe, Dale O. Dennis R. Beresford, Chairman of the FASB, reflects on the AT&T/NCR merger and AT&T's desire to qualify the transaction for pooling of interest treatment, an accounting method allowing companies to record assets acquired in business combinations at historical cost rather than at fair value required by purchase accounting. Teaching Purpose: Pooling and purchase accounting, the history of the AT&T/NCR transaction, and the measures taken by AT&T and NCR to ensure that the merger qualified for pooling are all discussed. HBS Number: 9-195-239 Type: Case (Field) Publication Date: 6/14/1995 Geographic Setting: United States Industry Setting: telecommunications Company Size: large Event Year Start: 1990 Event Year End: 1991 Subjects: Accounting policies; Acquisitions; Computer industry; Financial reporting; Mergers; Mergers & acquisitions    Auditors and Their Opinions   Add   View  6 pp.  Case Author(s): Bruns, William J., Jr.; Cott, Jeremy Publication Date: 05/13/1997 Revision Date: 05/12/1998 Product Type: Note Product Description: Discusses the purpose of independent audits of financial reports, the nature of audits and auditing, types of independent auditor opinions, and changing expectations of those who use and rely on audits. HBS Number: 9-197-113 Subjects: Accounting policies; Accounting procedures; Auditing; Financial analysis; Financial reporting Academic Discipline: Accounting & control    Automatic Data Processing: The EFS Decision   Add   View  15 pp.  Case Simons, Robert L.; Weston, Hilary A. Illustrates how ADP's top management uses formal planning and control systems to establish strategic boundaries for its business units. Top management has developed a detailed list of strategic criteria that ADP managers use to evaluate products and business units, as well as acquisition and divestiture candidates. Focuses on whether ADP should divest a profitable business that is drifting outside defined strategic boundaries. HBS Number: 9-190-059 Type: Case (Field) Publication Date: 11/9/1989 Revision Date: 11/12/1999 Geographic Setting: New Jersey Subjects: Control systems; Corporate strategy; Divestiture; Strategic planning; Strategy formulation; Strategy implementation Supplementary Materials: Teaching Note, (5-191-170), 9p, by Robert L. Simons   Add     9 pp.  Teaching Note For use with 9-190-059 HBS Number: 5-191-170 Subjects: Control systems; Corporate strategy; Divestiture; Strategic planning; Strategy formulation; Strategy implementation    Automatic Data Processing: The EFS Decision (Abridged)   Add   View  14 pp.  Case Simons, Robert L. The managing director of one of ADP's divisions must recommend whether to divest, harvest, or grow the division. Recent performance has been excellent and the near-term outlook for profitability is very promising. Despite some strategic concerns, the strong financial performance and near-term prospects would seem to argue for continued support of the division. Teaching Purpose: To consider the dangers of excessive focus on near-term financial performance when setting strategic direction. May be used with: (9-197-019) Automatic Data Processing: The List. HBS Number: 9-197-018 Type: Case (Field) Publication Date: 9/4/1996 Geographic Setting: United States Industry Setting: financial services Gross Revenues: $1.5 billion revenues Event Year Start: 1988 Event Year End: 1988 Subjects: Control systems; Corporate strategy; Divestiture; Strategic planning; Strategy formulation; Strategy implementation    Automation Consulting Services   Add   View  11 pp.  Case Author(s): Simons, Robert L.; Weston, Hilary A. Publication Date: 11/09/1989 Revision Date: 11/06/2000 Product Type: Case (Gen Exp) Product Description: Illustrates the management control challenges that are associated with rapid growth and geographic expansion. Situated at an offsite Executive Committee Retreat. The three founding partners of a specialized consulting firm are grappling with several difficult questions and problems: 1) the tension between local office autonomy, entrepreneurship, and the need for a unified firm strategy; 2) the increasing need for standardized ways to monitor rising costs, capacity utilization, and new business development; 3) redefining the role of the Executive Committee and the role of formal systems as the partnership continues to grow. HBS Number: 9-190-053 Geographic Setting: United States Industry Setting: management consulting Company Size: small Number of Employees: 83 Gross Revenues: $26 million sales Event Year Start: 1989 Event Year End: 1989 Subjects: Consulting; Control systems; Management of professionals; Policy making Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-191-030), 15p, by Robert L. Simons   Add     15 pp.  Teaching Note For use with 9-190-053 HBS Number: 5-191-030 Subjects: Consulting; Control systems; Management of professionals; Policy making    Balance Sheet   Add   View  7 pp.  Case Author(s): Hawkins, David F.; Cohen, Jacob Publication Date: 05/30/2001 Revision Date: 03/05/2007 Product Type: Note HBS Number: 9-101-108 Subjects: Accounting; Balance sheets; Financial reporting Academic Discipline: Accounting & control Product Description: Discusses the accounting equation and defines common terms found in the statement. Also provides an example of the balance sheets of Coca-Cola Co., Ariba, Inc., and Safeway, Inc.    Banc One Corp. (A)   Add   View  32 pp.  Case Barth, Mary E.; Coxe, Dale O. As Banc One's use of derivatives had proliferated, investors and analysts had expressed increasing concern about the size of derivative portfolios, the potential sensitivity of their value to interest rate swings, and the lack of standardized reporting on their use. The case looks at Banc One's attempts to maintain stock value through annual report disclosure of derivatives and presentations on derivatives; traces derivative use at Banc One; and describes FASB statements on derivatives. HBS Number: 9-195-207 Type: Case (Library) Publication Date: 6/5/1995 Geographic Setting: Columbus, OH Industry Setting: banking Company Size: large Number of Employees: 45,000 Gross Revenues: $6 billion revenues (1992) Event Year Start: 1993 Event Year End: 1993 Subjects: Accounting procedures; Banking; Derivatives; Financial analysis; Financial reporting Supplementary Materials: Supplement (Library), (9-195-257), 3p, by Mary E. Barth, Dale O. Coxe    Banc One Corp. (B)   Add   View  3 pp.  Case Author(s): Barth, Mary E.; Coxe, Dale O. Publication Date: 06/05/1995 Product Type: Supplement (Library) Product Description: Supplements the (A) case. Must be used with: (9-195-207) Banc One Corp. (A). HBS Number: 9-195-257 Subjects: Accounting procedures; Banking; Derivatives; Financial analysis; Financial reporting Academic Discipline: Accounting & control    Basic Capital Investment Analysis   Add   View  3 pp.  Case Author(s): Bruns, William J., Jr. Publication Date: 07/16/1997 Product Type: Note Product Description: Discusses the net present value and internal rate of return methods for analyzing capital investments. Assumes prior knowledge of compound interest and present value methods. HBS Number: 9-198-004 Subjects: Capital budgeting; Financial analysis; Rates of return; Securities analysis Academic Discipline: Accounting & control

Basic Ratio Analysis and Equity Valuation   Add   View  21 pp.  Case Author(s): Hawkins, David F. Publication Date: 06/20/1985 Revision Date: 12/18/2002 Product Type: Note Product Description: Describes the use of common financial ratios to analyze a firm's performance and financial condition. Discusses fundamentals of equity valuation. Based on an earlier note by the same author. HBS Number: 9-185-149 Subjects: Equity financing; Financial analysis; Financial ratios; Financial reporting; Valuation Academic Discipline: Accounting & control    Bausch & Lomb, Inc. (A)   Add   View  11 pp.  Case Author(s): Miller, Gregory S.; Noe, Christopher F. Publication Date: 08/02/2000 Revision Date: 09/27/2001 Product Type: Case (Library) Product Description: Deals with the issue of revenue recognition. Bausch & Lomb (B&L) instituted an aggressive sales program in the final weeks of its 1993 fiscal year that pushed a large amount of inventories onto distributors. The company recognized revenues on these products when they were shipped. Teaching Purpose: Provides students with an understanding of the accounting principle of revenue recognition. A rewritten version of an earlier case. May be used with: (9-101-013) Reporting Income for Dot-coms; (9-101-017) Revenue Recognition; (9-191-086) Circuit City Stores, Inc. (A). HBS Number: 9-101-010 Geographic Setting: United States Industry Setting: health care Gross Revenues: $1.9 billion revenues Event Year Start: 1993 Event Year End: 1995 Subjects: Accounting policies; Accounting procedures; Financial reporting; Sales management Academic Discipline: Accounting & control Supplementary Materials: Supplement (Library), (9-101-008), 1p, by Gregory S. Miller, Christopher F. Noe; Supplement (Pub Mat), (9-101-009), 1p, by Gregory S. Miller, Christopher F. Noe; Teaching Note, (5-101-018), 7p, by Gregory S. Miller, Christopher F. Noe   Add     7 pp.  Teaching Note For use with 9-101-010 HBS Number: 5-101-018 Subjects: Accounting policies; Accounting procedures; Financial reporting; Sales management    Bausch & Lomb, Inc. (B)   Add   View  1 pp.  Case Author(s): Miller, Gregory S.; Noe, Christopher F. Publication Date: 08/18/2000 Revision Date: 09/27/2001 Product Type: Supplement (Library) Product Description: Supplements the (A) case. Must be used with: (9-101-010) Bausch & Lomb, Inc. (A). HBS Number: 9-101-008 Subjects: Accounting policies; Accounting procedures; Financial reporting; Sales management Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-101-018), 7p, by Gregory S. Miller, Christopher F. Noe   Add     7 pp.  Teaching Note For use with 9-101-008 HBS Number: 5-101-018 Subjects: Accounting policies; Accounting procedures; Financial reporting; Sales management    Bausch & Lomb, Inc. (C)   Add   View  1 pp.  Case Author(s): Miller, Gregory S.; Noe, Christopher F. Publication Date: 08/18/2000 Product Type: Supplement (Pub Mat) Product Description: Supplements the (A) case. Must be used with: (9-101-010) Bausch & Lomb, Inc. (A). HBS Number: 9-101-009 Subjects: Accounting policies; Accounting procedures; Financial reporting; Sales management Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-101-018), 7p, by Gregory S. Miller, Christopher F. Noe   Add     7 pp.  Teaching Note For use with 9-101-009 HBS Number: 5-101-018 Subjects: Accounting policies; Accounting procedures; Financial reporting; Sales management    Bausch & Lomb, Inc.: Pressure to Perform   Add   View  20 pp.  Case Author(s): Simons, Robert L.; Reinbergs, Indra A.; Sa Publication Date: 04/22/1998 Revision Date: 06/23/1999 Product Type: Case (Library) Product Description: Bausch & Lomb is the subject of press attacks and experiences a sharp fall in stock price when management practices are exposed. Aggressive goal setting, supported by financial market expectations, is discussed as a precursor to a series of events that results in misstated financial results and angry customers. A defiant CEO stands his ground as shareholders demand his resignation. Industry and competitive data allow students to calibrate performance pressures. HBS Number: 9-198-009 Geographic Setting: United States Industry Setting: optics Event Year Start: 1995 Event Year End: 1995 Subjects: Control systems; Ethics; Goal setting; Incentives; Management controls; Performance appraisal; Profit planning; Risk management Academic Discipline: Accounting & control    Baylor Books, Inc.   Add   View  13 pp.  Case Author(s): Bruns, William J., Jr.; Cott, Jeremy Publication Date: 12/01/1997 Product Type: Case (Gen Exp) HBS Number: 9-198-082 Industry Setting: Publishing industry Gross Revenues: $30 million revenues Event Year Start: 1998 Event Year End: 1998 Subjects: Accounting policies; Accounting procedures; Cost accounting; Cost analysis; Financial reporting Academic Discipline: Accounting & control Product Description: The owner of a trade book publishing company must consider proper accounting for books returned and potentially returnable by book stores. Company and industry data are supplied. Costs of failure to publish books under contract and a cost accounting system for books are considered as well.    Becton Dickinson: Designing the New Strategic, Operational, and Financial Planni   Add   View  19 pp.  Case Simons, Robert L.; Davila, Antonio; Mohammed, Afroze Describes management's attempts to design and install a sophisticated planning and control system in an international company as it changes its strategy. Issues of strategy implementation, accountability, and performance measurement are at the core of the analysis, as managers confront difficulty and resistance in using the system for "strategic, operational, and financial" control. Students are provided with a blank "template" to attempt their own design solution. Teaching Purpose: Suitable for MBA or executive education programs. Assignment asks student participants to prepare a series of "skits" to role play the issues raised in the case. HBS Number: 9-197-014 Type: Case (Field) Publication Date: 7/12/1996 Revision Date: 6/12/2000 Geographic Setting: Global Industry Setting: health care Company Size: Fortune 500 Gross Revenues: $2.5 billion revenues Subjects: Control systems; International business; Matrix organization; Medical supplies; MIS; Organizational change; Strategic planning; Strategy implementation Supplementary Materials: Teaching Note, (5-198-034), 21p, by Robert L. Simons, Antonio Davila   Add     21 pp.  Teaching Note For use with 9-197-014 HBS Number: 5-198-034 Subjects: Control systems; International business; Matrix organization; Medical supplies; Organizational change; Strategic planning; Strategy implementation    Bed Bath & Beyond   Add   View  32 pp.  Case Hutton, Amy P.; Weber, James B. Students are asked to evaluate how accurately investors have incorporated information about the growth strategy of Bed Bath & Beyond (BBBY) into share price, especially given the changing competitive environment in the housewares indus HBS Number: 9-196-123 Type: Case (Library) Publication Date: 4/11/1996 Revision Date: 5/10/2000 Geographic Setting: Unspecified Subjects: Financial ratios; Growth strategy; Retailing Supplementary Materials: Teaching Note, (5-100-091), 13p, by Amy P. Hutton   Add     13 pp.  Teaching Note For use with 9-196-123 HBS Number: 5-100-091 Subjects: Financial ratios; Growth strategy; Retailing    Belgrave Corp.   Add   View  4 pp.  Case Bruns, William J., Jr.; Petro, Eric J. The company is considering refunding a 1981 bond issue with new bonds which would have a much lower effective rate of interest. Students must consider effects on cash flows, earnings, future earnings, and financial statements. HBS Number: 9-190-056 Type: Case (Gen Exp) Publication Date: 9/26/1989 Revision Date: 6/22/1993 Geographic Setting: Unspecified Company Size: small Event Year Start: 1989 Event Year End: 1989 Subjects: Accounting procedures; Bonds; Financial analysis; Financial reporting; Interest rates; Present value Supplementary Materials: Teaching Note, (5-193-068), 7p, by William J. Bruns Jr.   Add     7 pp.  Teaching Note For use with 9-190-056 HBS Number: 5-193-068 Subjects: Accounting procedures; Bonds; Financial analysis; Financial reporting; Interest rates; Present value    Bernard Watch Company: Unraveling the Cost of Voluntary Employee Turnover   Add   View  13 pp.  Case Author(s): Hempel, Paul; Chan, Isabella; O'Connor, Neale Publication Date: 02/01/2008 Product Type: Case (Field) Publisher: University of Hong Kong HBS Number: HKU712 Geographic Setting: China Subjects: Accounting; Cost accounting; Human resources management; Intangible assets; Manufacturing Academic Discipline: Accounting & control Product Description: Since 1963, Bernard Watch Company has been manufacturing watches for widely known brands, such as Dolce & Gabbana and Roamer. The company is headquartered in Denmark and has a branch office in Hong Kong and an assembly plant in Shenzhen, China. Anson Leung, chief financial officer, has conducted a series of audits on the various cost aspects of running the assembly plant. This is to ensure efficient management of the plant's human capital, which is a vital resource for the company due to the need for stable production quality with just-in-time delivery at competitive prices — a common goal for the watch-making industry. Leung is alarmed by findings that reveal a high voluntary turnover rate of 39.3% among assembly line workers during 2006, costing Bernard as much as Rmb 718,188.9. She is concerned that this may jeopardise the company's long-standing market position in watch-making. This case examines the different types of costs that may incur from voluntary turnover, including both direct and intangible costs such as those that are related to separation of leaving employees, recruitment of new staff and loss in productivity. It can be used to teach the concept of human resources accounting and to introduce how human resources management practices may help reduce voluntary turnover costs. Learning Objective: The case introduces students to the concept of Human Resources Accounting (HRA). This refers to the process of identifying, measuring and communicating information pertaining to an organisation's human capital to facilit    Bill French, Accountant   Add   View  5 pp.  Case Author(s): Harlan, Neil E.; Hill, Robert C. Publication Date: 09/01/1959 Revision Date: 01/30/1987 Product Type: Case (Gen Exp) Product Description: Break-even point analysis: incorporation of anticipated changes in accounting analysis. HBS Number: 9-104-039 Geographic Setting: Unspecified Subjects: Accounting procedures; Breakeven analysis; Control systems; Statistical analysis Academic Discipline: Accounting & control    Biovail Corporation: Revenue Recognition and FOB Sales Accounting   Add   View  9 pp.  Case Author(s): Chapman, Craig J Publication Date: 04/07/2009 Product Type: Case Publisher: Harvard Business School Publishing HBS Number: 4011 Geographic Setting: Canada Event Year Start: 2003 Subjects: Accounting policies; Stocks; Securities analysis; U.S. Securities and Exhange Commission; Ethics; Revenues; Information sharing Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (4012), 15p, by Craig J Chapman Product Description: Biovail Corporation, a major Canadian pharmaceutical company listed on the New York Stock Exchange, announces that it will miss its quarterly earnings target by $25 to $45 million, blaming $10 to $15 million of the shortfall on a truck accident involving a shipment that left its facility on the last day of the quarter. The case was ultimately prosecuted by the U.S. Securities and Exchange Commission (SEC). The case is centered on the question of revenue recognition and how the company should have accounted for the sales (FOB company or FOB destination). However, it also provides a rich setting permitting exploration of peripheral topics around the ethics of earnings management. For example, the case discusses stock analysts' reactions to the announcement; questions how much product was actually in the truck; questions how aggressively the company responds against the analysts who downgrade the stock; and highlights the role of the SEC in enforcement.   Add     15 pp.  Teaching Note HBS Number: 4012 Product Description: For use with 4011    Birch Paper Co.   Add   View  2 pp.  Case Author(s): Harlan, Neil E.; Rotch, William Publication Date: 07/01/1957 Revision Date: 01/02/2003 Product Type: Case (Field) Product Description: Involves transfer pricing among three divisions of a company. HBS Number: 9-158-001 Geographic Setting: Unspecified Industry Setting: paper and allied products Subjects: Cost analysis; Decentralization; Paper industry; Transfer pricing Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-199-057), 9p, by Robert L. Simons, Antonio Davila   Add     9 pp.  Teaching Note For use with 9-158-001 HBS Number: 5-199-057 Subjects: Cost analysis; Decentralization; Paper industry; Transfer pricing    Bishay Industries   Add   View  19 pp.  Case Hawkins, David F.; Bartczak, Norman J. A bankrupt company has a turnaround plan. Students are asked to predict whether it will be successful. Teaching Purpose: Illustrates use of bankruptcy prediction models. HBS Number: 9-197-024 Type: Case (Gen Exp) Publication Date: 9/9/1996 Geographic Setting: United States Industry Setting: cosmetics Gross Revenues: $30 million revenues Event Year Start: 1990 Event Year End: 1990 Subjects: Bankruptcy; Cash flow; Financial analysis; Models Supplementary Materials: Teaching Note, (5-197-061), 9p, by David F. Hawkins, Norman J. Bartczak   Add     9 pp.  Teaching Note For use with 9-197-024 HBS Number: 5-197-061 Subjects: Bankruptcy; Cash flow; Financial analysis; Models    Blaine & Mason, LLP: Gross vs. Net Revenue Reporting (A)   Add   View  6 pp.  Case Author(s): Hawkins, David F. Publication Date: 11/14/2000 Revision Date: 04/02/2002 Product Type: Case (Library) Product Description: The managing partners of a public accounting firm must resolve a number of staff requests for assistance in deciding how audit clients should report their revenues. The issue in each case is whether revenues should be reported on a gross or net basis. Teaching Purpose: To understand the criteria and judgments relevant to deciding whether gross or net revenue reporting is appropriate. HBS Number: 9-101-040 Industry Setting: public accounting Event Year Start: 1999Event Year End: 1999 Subjects: Accounting; Financial reporting Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-101-041), 5p, by David F. Hawkins   Add     5 pp.  Teaching Note For use with 9-101-040 HBS Number: 5-101-041 Subjects: Accounting; Financial reporting    Boeing Co.’s Accounting for Executive Stock Compensation   Add   View  16 pp.  Case Healy, Paul M.; Cohen, Jacob Examines the increased use and changes in accounting for executive stock options in the United States. Students are asked to analyze the role and value of stock options and the responses of companies to changes in accounting for options proposed by the FASB. Teaching Purpose: To illustrate the role of executive stock options and the process of financial reporting standard setting. HBS Number: 9-100-031 Type: Case (Library) Publication Date: 9/9/1999 Revision Date: 9/20/2000 Geographic Setting: United States Subjects: Accounting standards; Executive compensation; Stock options   Add     7 pp.  Teaching Note For use with 9-100-031 HBS Number: 5-101-088 Subjects: Accounting standards; Executive compensation; Stock options    Bond Ratings   Add   View  11 pp.  Case Author(s): Hawkins, David F. Publication Date: 01/26/2004 Revision Date: 03/28/2005 Product Type: Note Product Description: Describes the considerations entering into a long-term debt rating. Teaching Purpose: To provide background reading for a case on debt ratings. HBS Number: 9-104-060 Subjects: Accounting; Bonds; Financial analysis; Financial reporting Academic Discipline: Accounting & control    Borealis   Add   View  17 pp.  Case Author(s): Kaplan, Robert S.; Jorgensen, Bjorn N. Publication Date: 12/03/2001 Revision Date: 05/09/2002 Product Type: Case (Field) Product Description: Borealis, a European producer of plastics, used a traditional, time-consuming budgeting process. Further, 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 describes the process that led Borealis to decide to replace its budgets with four targeted management tools: rolling financial forecasts, Balanced Scorecard, activity based costing, and investment management. Also discusses the process of implementing the new measurement and control systems. Teaching Purpose: Provides students with an opportunity to discuss the role of budgets, and introduces students to a recent development in management control systems--the "Beyond Budgeting" project conducted by the European CAM-I. Students must decide what motivated Borealis to abandon its budgeting process, describe the new process that Borealis implemented as well as its benefits and costs, and determine whether the new Borealis system would work in the U.S. environment. HBS Number: 9-102-048 Geographic Setting: DenmarkIndustry Setting: plastics Event Year Start: 2000Event Year End: 2000 Subjects: Activity based costing; Balanced scorecard; Budgeting; Europe; Forecasting; Investment management; Plastics; Scandinavia Academic Discipline: Accounting & control    Borealis   Add   View  17 pp.  Case Author(s): Kaplan, Robert S.; Jorgensen, Bjorn N. Publication Date: 12/03/2001 Revision Date: 02/25/2008 Product Type: Case (Field) HBS Number: 102048 Geographic Setting: Denmark Industry Setting: Plastics industry Event Year Start: 2000 Event Year End: 2000 Subjects: Activity based costing; Balanced scorecard; Budgeting; Forecasting; Investment management Academic Discipline: Accounting & control Product Description: 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 describes the process that led Borealis to replace its budgets with four targeted management tools: rolling financial forecasts, Balanced Scorecard, activity based costing, and investment management. It also discusses the process of implementing the new measurement and control systems.    Boston Automation Systems, Inc., Teaching Note   Add     6 pp.  Teaching Note Author(s): Hawkins, David F. Publication Date: 02/20/2003 Product Type: Teaching Note HBS Number: 5-103-051 Academic Discipline: Accounting & control Product Description: Teaching Note for (9-103-041). Must be used with: (9-103-041) Boston Automation Systems, Inc.    Boston Beer Co., Inc.   Add   View  29 pp.  Case Author(s): Hutton, Amy P.; Charron, Christopher Publication Date: 04/14/1996 Revision Date: 06/02/2000 Product Type: Case (Library) Product Description: Asks students to analyze whether the capital markets have overcapitalized the craft brewing industry during a flurry of new IPOs. In the context of this “hot'' IPO market each individual company's valuation may seem reasonable. However, after careful analysis of each company's financial statement and upon consideration of analysts' forecasts of the industry's growth prospects, students are left wondering whether the craft brewing industry is overcapitalized. This could be another “hot'' then “crash'' IPO industry, like biotech or the computer disk drive industry. Teaching Purpose: Business analysis and valuation of Boston Beer Co. (BBC) and its competitors in the craft brewing industry. Provides an opportunity for students to conduct a complete financial statement analysis at BBC using four steps: business strategy analysis, accounting analysis, financial analysis, and prospective analysis. HBS Number: 9-196-138 Geographic Setting: Unspecified Industry Setting: Subjects: Beverages; Financial ratios; Stock offerings; Valuation Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-100-095), 17p, by Amy P. Hutton   Add     17 pp.  Teaching Note For use with 9-196-138 HBS Number: 5-100-095 Subjects: Beverages; Financial ratios; Stock offerings; Valuation    Boston Chicken, Inc.   Add   View  22 pp.  Case Author(s): Healy, Paul M. Publication Date: 09/24/1997 Revision Date: 08/19/1999 Product Type: Case (Library) Product Description: Examines Boston Chicken's franchise strategy for growing its innovative restaurant business, and the associated accounting reporting issues that arise. Students are asked to consider how to evaluate the firm's business and financing strategies, and its financial reporting choices. Teaching Purpose: To examine the relationship between business economics and financial reporting decisions. HBS Number: 9-198-032 Geographic Setting: United States Industry Setting: franchising Gross Revenues: $96 million revenues Event Year Start: 1994 Event Year End: 1994 Subjects: Fast food industry; Financial analysis; Financial reporting; Franchising Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-100-084), 13p, by Paul M. Healy   Add     13 pp.  Teaching Note For use with 9-198-032 HBS Number: 5-100-084 Subjects: Fast food industry; Financial analysis; Financial reporting; Franchising    Boston Lyric Opera   Add   View  21 pp.  Case Author(s): Kaplan, Robert S.; Campbell, Dennis Publication Date: 06/15/2001 Revision Date: 07/11/2001 Product Type: Case (Field) Product Description: The Boston Lyric Opera was the fastest growing opera company in North America during the 1990s. Having successfully completed a move to a larger facility in 1999, the board and general director recognize the need to develop a formal strategic planning and governance process to guide the company into the future. Board members, senior managers, and artistic leaders use the Balanced Scorecard as the focus of a multi-month strategic planning process that develops a strategy map and objectives in the four BSC perspectives for three core strategic themes. This case describes the high-level scorecard development, its cascading down to departments and individuals, and the directors' interactions, using the Balanced Scorecard, with the artistic leaders and board of directors. Teaching Purpose: Demonstrates how the Balanced Scorecard is used for strategic planning and performance management in a performing arts organization. Can serve as an introductory class on the Balanced Scorecard or as a follow-up session after the scorecard has been introduced in a traditional for-profit setting. HBS Number: 9-101-111 Geographic Setting: Boston, MA Industry Setting: performing arts Number of Employees: 30 Gross Revenues: $7 million revenues Event Year Start: 2001 Event Year End: 2001 Subjects: Balanced scorecard; Nonprofit organizations; Performance measurement; Performing arts; Strategic planning; Strategy implementation Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-102-074), 17p, by Robert S. Kaplan   Add     17 pp.  Teaching Note For use with 9-101-111 HBS Number: 5-102-074 Subjects: Balanced scorecard; Nonprofit organizations; Performance measurement; Performing arts; Strategic planning; Strategy implementation    Bridgeton Industries: Automotive Component & Fabrication Plant   Add   View  7 pp.  Case Author(s): Cooper, Robin; Bost, Patricia J. Publication Date: 04/23/1990 Revision Date: 04/27/1993 Product Type: Case (Field) Product Description: Bridgeton Industries was experiencing reduced sales. To become more competitive it introduced a classification procedure for products based upon their productivity and other factors. Products were classified into three groups: world class, potentially world class, and non-world class. The firm outsources the non-world class products. This outsourcing causes the costs on the remaining products to increase because some costs associated with the outsourced products did not go away. These residual costs caused more products to become non-world class and hence candidates for outsourcing. The firm has entered the death spiral. HBS Number: 9-190-085 Geographic Setting: United States Industry Setting: automotive Company Size: mid-size Gross Revenues: $250 million revenues Subjects: Automotive supplies; Budgeting; Corporate strategy; Cost accounting; Cost allocation Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-191-168), 26p, by Robin Cooper   Add     26 pp.  Teaching Note For use with 9-190-085 HBS Number: 5-191-168 Subjects: Automotive supplies; Budgeting; Corporate strategy; Cost accounting; Cost allocation    Brief Introduction to Cost Accounting   Add   View  6 pp.  Case Author(s): Bruns, William J., Jr. Publication Date: 10/31/1991 Revision Date: 05/01/1993 Product Type: Note Product Description: Introduces the reasons for and basics of cost accounting and cost management systems. Simple definitions of forms used in cost accounting are included. Cost behavior is discussed. Questions to which answers are needed when analyzing or designing a cost system are summarized. HBS Number: 9-192-068 Subjects: Accounting procedures; Control systems; Cost accounting; Cost allocation; Cost control; Cost systems Academic Discipline: Accounting & control    Brief Note on Deferred Taxes: An Analysis Perspective   Add   View  17 pp.  Case Author(s): Bradshaw, Mark T. Publication Date: 11/02/2006 Revision Date: 10/26/2007 Product Type: Note HBS Number: 9-107-047 Event Year Start: 1995 Event Year End: 1995 Subjects: Accounting; Financial accounting; Financial reporting; Tax accounting Academic Discipline: Accounting & control Product Description: Provides an overview of accounting for deferred taxes. The primary objective is to provide external users with a basic understanding of deferred taxes. A simple illustrative example is provided, which is followed by a discussion of several important issues likely to be encountered in the analysis of deferred taxes (e.g., deferred tax assets vs. liabilities, balance sheet classification, permanent differences, statutory vs. effective tax rate, net operating loss carry forwards, and valuation allowances). The discussion of these issues is brief and non-technical. Provides actual deferred tax information from AOL's Form 10-K, where net operating loss carry forwards result in a large deferred tax asset and the accounting for software and deferred subscriber acquisition costs generate a large differed tax liability.    Brierley Investments Ltd., Teaching Note   Add     8 pp.  Teaching Note Author(s): Healy, Paul M. Publication Date: 02/07/2000 Revision Date: 08/26/2003 Product Type: Teaching Note HBS Number: 5-100-085 Academic Discipline: Accounting & control Product Description: Teaching Note for (9-100-014). Must be used with: (9-100-014) Brierley Investments Ltd.    Bureau of Engraving and Printing: Determining the True Cost of Money (A)   Add   View  10 pp.  Case Kaplan, Robert S.; Leonard, Herman; Geiger, Dale The Bureau of Engraving and Printing, a government agency, operates as an enterprise fund; its operating costs and capital requirements must be covered by revenues from sale of products. The Bureau produces a wide variety of products within its two main product lines: currency and stamps. In order to offer competitive prices to its customers, the Federal Reserve System and the U.S. Post Office, the Bureau must be able to accurately trace its operating expenses to individual products. The existing cost system is adequate for accumulation of expenses, assignment of expenses to principal operating departments, and for statutory reporting. But the system provides little visibility to the differential costs between low-volume customized products and high-volume standard products. The case describes the existing systems and the forces leading to change. HBS Number: 9-191-094 Type: Case (Field) Publication Date: 5/15/1991 Geographic Setting: Washington, DC Industry Setting: government Gross Revenues: $200 million revenues Event Year Start: 1990 Event Year End: 1990 Subjects: Cost accounting; Cost systems; Federal government; Government agencies; Management accounting; Money Supplementary Materials: Supplement (Field), (9-191-095), 6p, by Robert S. Kaplan, Herman Leonard, Dale Geiger    Burlington Northern: The ARES Decision (A)   Add   View  26 pp.  Case Hertenstein, Julie H.; Kaplan, Robert S. Burlington Northern's decision whether to invest in ARES, an automated train control system, is a ($350 million) strategic investment in information technology. Although set in a service industry (railroad) the issues around this decis HBS Number: 9-191-122 Type: Case (Field) Publication Date: 2/21/1991 Geographic Setting: United States Industry Setting: railroad Company Size: large Gross Revenues: $4 billion revenues Event Year Start: 1981 Event Year End: 1990 Subjects: Capital budgeting; Capital investments; Control systems; Information systems; Information technology; Railroads; Resource allocation; Services Supplementary Materials: Teaching Note, (5-193-034), 16p, by Julie H. Hertenstein   Add     14 pp.  Teaching Note For use with 9-191-122 HBS Number: 5-193-034 Subjects: Capital budgeting; Capital investments; Control systems; Information systems; Information technology; Railroads; Resource allocation; Services    Burlington Northern: The ARES Decision (B)   Add   View  8 pp.  Case Hertenstein, Julie H.; Kaplan, Robert S. The ARES team formally proposes that Burlington Northern implement the ARES system. The project meets resistance. In light of financial restructuring and high level of debt, executives wonder whether the company can afford ARES. Weak links during the ARES development process to corporate strategic planning, corporate capital planning, and other corporate functions raise concerns. Executives also worry about whether their 100-year-old, traditional organization can adapt to and exploit ARES's modern electronic technology. When ARES team members' zealous advocacy of the project raise concerns about objectivity in evaluation, an outside consultant is hired to audit benefits, technologies, and whether benefits can be unbundled and implemented selectively. May be used with: (9-191-122) Burlington Northern: The ARES Decision (A). HBS Number: 9-191-123 Type: Case (Field) Publication Date: 2/21/1991 Geographic Setting: United States Industry Setting: railroad Company Size: large Gross Revenues: $4 billion revenues Event Year Start: 1981 Event Year End: 1990 Subjects: Capital budgeting; Capital investments; Control systems; Information systems; Railroads; Resource allocation; Services Supplementary Materials: Supplement (Field), (9-193-130), 2p, by Lynda M. Applegate; Teaching Note, (5-193-034), 16p, by Julie H. Hertenstein   Add     14 pp.  Teaching Note For use with 9-191-123 HBS Number: 5-193-034 Subjects: Capital budgeting; Capital investments; Control systems; Information systems; Railroads; Resource allocation; Services    Buying Time   Add   View  6 pp.  Case Author(s): Bruns, William J., Jr.; Harmeling, Susan S. Publication Date: 10/03/1991 Revision Date: 09/13/2004 Product Type: Case (Gen Exp) Product Description: A self-contained explanation and simple practice examples to introduce students to the concepts of compound interest, present value loans, bonds, and leases. Necessary present value tables are included. The study questions provide simple exercises to enhance student learning. HBS Number: 9-192-045 Geographic Setting: Florida Industry Setting: automobile leasing Company Size: small Subjects: Accounting procedures; Bonds; Leasing; Present value Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-193-067), 7p, by William J. Bruns Jr.   Add     7 pp.  Teaching Note For use with 9-192-045 HBS Number: 5-193-067 Subjects: Accounting procedures; Bonds; Leasing; Present value    Cafes Monte Bianco: Building a Profit Plan   Added   View  8 pp.  Case Author(s): Simons, Robert L.; Davila, Antonio Publication Date: 01/26/1998 Revision Date: 11/07/2000 Product Type: Case (Gen Exp) Product Description: Using an income statement, balance sheet, and projected demand and cost schedules, students are required to build a profit plan for a closely-held coffee manufacturer in Italy. Students must estimate cash flow and ROE and use this analysis to evaluate the attractiveness of a new strategy. HBS Number: 9-198-088 Geographic Setting: ItalyIndustry Setting: coffee Event Year Start: 1997Event Year End: 1997 Subjects: Beverages; Italy; Performance measurement; Planning systems; Profit planning; Profitability analysis; Return on investment Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-100-008), 18p, by Robert L. Simons, Antonio Davila; Teaching Note, (5-101-044), 21p, by Robert L. Simons, Indra A. Reinbergs   Add     21 pp.  Teaching Note For use with 9-198-088 HBS Number: 5-101-044 Subjects: Beverages; Italy; Performance measurement; Planning systems; Profit planning; Profitability analysis; Return on investment    Caja Espana: Managing the Branches to Sell (B)   Add   View  1 pp.  Case Author(s): Martinez-Jerez, F. Asis; de Albornoz , Rosario M. Publication Date: 08/03/2004 Revision Date: 09/27/2004 Product Type: Supplement (Field) Product Description: Supplements the (A) case. Must be used with: (9-104-044) Caja Espana: Managing the Branches to Sell (A). HBS Number: 9-105-012 Subjects: Branches; Commercial banking; Incentives; Organizational design; Performance measurement; Sales management; Spain; Transfer pricing Academic Discipline: Accounting & control    Caja Espana: Managing the Branches to Sell (A)   Add   View  14 pp.  Case Author(s): Martinez-Jerez, F. Asis; De Albornoz, Rosario M. Publication Date: 11/10/2003 Revision Date: 09/27/2004 Product Type: Case (Field) Product Description: Juan Luis Rojas, commercial planning manager of a Caja de Ahorros (savings bank), faces the challenge to motivate the branches to sell more long-term mortgages and ponders whether to use transfer prices to achieve his objective. Teaching Purpose: To understand how transfer prices can be used for resource allocation, organizational design, and employee motivation. HBS Number: 9-104-044 Geographic Setting: Spain Industry Setting: banking Number of Employees: 2,700 Gross Revenues: 200 million eurodollars Event Year Start: 2003 Event Year End: 2003 Subjects: Branches; Commercial banking; Incentives; Organizational design; Performance measurement; Sales management; Spain; Transfer pricing Academic Discipline: Accounting & control Supplementary Materials: Supplement (Field), (9-105-012), 1p, by F. Asis Martinez-Jerez, Rosario M. de Albornoz ; Teaching Note, (5-105-020), 16p, by F. Asis Martinez-Jerez   Add     16 pp.  Teaching Note For use with 9-104-044 HBS Number: 5-105-020 Subjects: Branches; Commercial banking; Incentives; Organizational design; Performance measurement; Sales management; Spain; Transfer pricing    Caja Espana: Managing the Branches to Sell (A)   Add   View  14 pp.  Case Author(s): Martinez-Jerez, F. Asis; De Albornoz, Rosario M. Publication Date: 11/10/2003 Revision Date: 03/24/2008 Product Type: Case (Field) HBS Number: 104044 Geographic Setting: Spain Industry Setting: Banking industry Number of Employees: 2,700 Gross Revenues: 200 million eurodollars Event Year Start: 2003 Event Year End: 2003 Subjects: Branches; Commercial banking; Incentives; Organizational design; Performance measurement; Sales management; Transfer pricing Academic Discipline: Accounting & control Supplementary Materials: Supplement (Field), (105012), 1p, by F. Asis Martinez-Jerez, Rosario M. de Albornoz ; Teaching Note, (105020), 16p, by F. Asis Martinez-Jerez Product Description: Juan Luis Rojas, commercial planning manager of a Caja de Ahorros (savings bank), faces the challenge of motivating the branches to sell more long-term mortgages and ponders whether to use transfer prices to achieve his objective.    Caja Espana: Managing the Branches to Sell (A) and (B), Teaching Note   Add     16 pp.  Teaching Note Author(s): Martinez-Jerez, F. Asis Publication Date: 08/19/2004 Revision Date: 04/02/2008 Product Type: Teaching Note HBS Number: 105020 Academic Discipline: Accounting & control Product Description: Teaching Note to (9-104-044) and (9-105-012). Must be used with: (104044) Caja Espana: Managing the Branches to Sell (A).    Callmate Telips (B): Orix Investment Bank Pakistan Limited - Callmate Risk Uncovered   Add   View  21 pp.  Case Author(s): Ahmed, Muntazar B. Publication Date: 04/23/2009 Product Type: Supplement Publisher: Ivey School of Bus/UWO HBS Number: 909N08 Geographic Setting: Pakistan Subjects: Accounting standards Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (809N08), 11p, by Muntazar B. Ahmed Product Description: Callmate Telips Telecom Limited (Callmate) was in the telecommunications business, an industry in which the regulatory controls were gradually being undone by the government of Pakistan as part of an economic deregulation program. Callmate was the pioneer in the payphones and prepaid calling card industries in Pakistan. The events in the case demonstrate that the company strategy, as well as aggressive share price management, could be dangerous if there were no checks on the directors. All the directors of Callmate were close family members and the audit committee consisted of three of the directors. The external audit firm that audited Callmate was A.F. Ferguson & Co. (Ferguson), an affiliate of Price Waterhouse Coopers International. As Callmate was listed on the Karachi Stock Exchange, it was required to publish its financials quarterly after these had been reviewed by Ferguson. The company had received permission during early 1995 to enter into the long distance international market. A disagreement arose between the auditors and the company on the accounting policy related to revenue recognition. This dispute, along with the company trying to manage its share price, led to a number of problems that became public knowledge as the company tried to malign the auditors. The case examines corporate governance by examining the role of the external auditor, the conduct of the board of directors and the regulator of publicly listed companies.    Cambridge Hospital Community Health Network: The Primary Care Unit   Add   View  19 pp.  Case Narayanan, V.G.; Moore, Ryan; Brem, Lisa Examines a pilot activity-based costing program at the Primary Care Unit (PCU) of the Cambridge Hospital Community Health Network. The network needed to gain a better understanding of its unit-of-service costs, which had been rising at a rate of 10% per year. The network's current step-down costing system gave only aggregate costing information, and there was some concern that it may be inaccurately representing the true cost of the intern/resident program, the interpretive services department, and the use of nurse practitioners. Provides detailed exhibits on the methods of allocating costs using activity-based drivers. Students are encouraged to examine both the data and methodology of the pilot study. Teaching Purpose: To gain understanding of how activity-based costing models are designed. HBS Number: 9-100-054 Type: Case (Field) Publication Date: 1/20/2000 Revision Date: 2/22/2000 Geographic Setting: Cambridge, MA Industry Setting: health care Gross Revenues: $90 million revenues Event Year Start: 1996 Event Year End: 1996 Subjects: Accounting; Accounting & control; Activity based costing; Cost accounting; Cost systems; Health care Supplementary Materials: Teaching Note, (5-101-007), 14p, by V.G. Narayanan, Lisa Brem   Add     14 pp.  Teaching Note For use with 9-100-054 HBS Number: 5-101-007 Subjects: Accounting; Accounting & control; Activity based costing; Cost accounting; Cost systems; Health care    Camelback Communications, Inc.   Add   View  5 pp.  Case Cooper, Robin Camelback Communications, Inc. has a poorly designed cost accounting system and is in the process of redesigning it. This case demonstrates how the old cost accounting system operated. HBS Number: 9-185-179 Type: Case (Gen Exp) Publication Date: 6/3/1985 Revision Date: 3/21/1991 Geographic Setting: United States Industry Setting: electronics/metalworking Company Size: small Gross Revenues: $10 million sales Subjects: Cost accounting; Cost allocation; Cost systems; Manufacturing; Systems design Supplementary Materials: Teaching Note, (5-187-085), 13p, by Robin Cooper   Add     13 pp.  Teaching Note For use with 9-185-179 HBS Number: 5-187-085 Subjects: Cost accounting; Cost allocation; Cost systems; Manufacturing; Systems design    Cape Cod Novelty Shop   Add   View  4 pp.  Case Hawkins, David F. A small seasonal business submits its financial statements as part of a business survey. The statements are returned with a number of imputed costs. The returned statements show a loss, whereas the original statements reported a profit. Teaching Purpose: Introduction to accounting concepts. HBS Number: 9-196-042 Type: Case (Gen Exp) Publication Date: 7/19/1995 Geographic Setting: Massachusetts Number of Employees: 2 Gross Revenues: $100,000 revenues Event Year Start: 1995 Event Year End: 1995 Subjects: Accounting policies; Retailing Supplementary Materials: Teaching Note, (5-197-050), 3p, by David F. Hawkins    Carver Consulting Co.   Add   View  7 pp.  Case Bruns, William J., Jr. The managing partner of a relatively new consulting firm is concerned because training costs at the firm's new training center are higher than expected. Analysis of actual costs compared to those expected is required. In addition, he is considering capitalizing some training costs for later amortization. A management control system for the center is also a priority. HBS Number: 9-199-006 Type: Case (Gen Exp) Publication Date: 12/3/1998 Revision Date: 1/26/1999 Geographic Setting: United States Industry Setting: consulting Number of Employees: 10,000 Event Year Start: 1994 Event Year End: 1994 Subjects: Accounting policies; Consulting; Control systems; Cost analysis; Financial analysis; Financial reporting; Management accounting; Management controls    Case of the Colored Post-It Notes   Add   View  3 pp.  Case Baldwin, Carliss Y.; Jensen, Michael C.; Wruck, Karen H. Shows an example of how policies about budgeting and resource decisions are commonly misallocated. Teaching Purpose: To discuss the common types of policies and control systems that are not set up efficiently. HBS Number: 9-897-069 Type: Case (Field) Publication Date: 12/6/1996 Geographic Setting: Cambridge, MA Industry Setting: education Subjects: Budgeting; Control systems; Decentralization; Decision making; Higher education    Catanese and Vulcan (A)   Add   View  23 pp.  Case Narayanan, V.G.; Pothen, Sanjay T. A small CPA firm puts in a new performance measurement system, and profits increase by 350% in less than a year. Students can analyze the case to understand the reasons for improved profitability. They can then study the sustainability of this level of growth, the opportunities, and the threats that await the company. Teaching Purpose: As a summary case for use in a cost accounting/performance evaluation course. HBS Number: 9-100-021 Type: Case (Field) Publication Date: 8/19/1999 Revision Date: 3/29/2000 Geographic Setting: Johnstown, PA Industry Setting: accounting and auditing Number of Employees: 40 Gross Revenues: $2.6 million revenues Event Year Start: 1997 Event Year End: 1998 Subjects: Bonuses; Cost allocation; Performance measurement; Profitability analysis; Service organizations; Small business Supplementary Materials: Supplement (Field), (9-100-080), 2p, by V.G. Narayanan, Sanjay T. Pothen; Teaching Note, (5-100-108), 12p, by V.G. Narayanan, Lisa Brem   Add     12 pp.  Teaching Note For use with 9-100-021 HBS Number: 5-100-108 Subjects: Bonuses; Cost allocation; Performance measurement; Profitability analysis; Service organizations; Small business    Catanese and Vulcan (B)   Add   View  2 pp.  Case Author(s): Narayanan, V.G.; Pothen, Sanjay T. Publication Date: 02/25/2000 Revision Date: 03/29/2000 Product Type: Supplement (Field) Product Description: Supplements the (A) case. Must be used with: (9-100-021) Catanese and Vulcan (A). HBS Number: 9-100-080 Subjects: Bonuses; Cost allocation; Performance measurement; Profitability analysis; Service organizations; Small business Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-100-108), 12p, by V.G. Narayanan, Lisa Brem   Add     12 pp.  Teaching Note For use with 9-100-080 HBS Number: 5-100-108 Subjects: Bonuses; Cost allocation; Performance measurement; Profitability analysis; Service organizations; Small business    Chadwick, Inc.: The Balanced Scorecard   Add   View  7 pp.  Case Kaplan, Robert S. The pharmaceutical division of a diversified company has been asked to develop a Balanced Scorecard. Research and development projects take about ten years to bring a new product to the marketplace and the division depends on good relations and active feedback from its customers for continued success. But currently, the division is evaluated by meeting monthly financial objectives. The case describes an early and less-than-successful attempt to develop a Balanced Scorecard encompassing financial, customer, internal process, and innovation perspectives. HBS Number: 9-193-091 Type: Case (Gen Exp) Publication Date: 1/6/1993 Revision Date: 4/20/1993 Geographic Setting: United States Industry Setting: pharmaceuticals Event Year Start: 1992 Event Year End: 1992 Subjects: Cost systems; Management accounting; Management by objectives; Performance measurement; Pharmaceuticals    Chadwick, Inc.: The Balanced Scorecard (Abridged)   Add   View  4 pp.  Case Kaplan, Robert S. The pharmaceutical division of a diversified company has been asked to develop a Balanced Scorecard. Research and development projects take about ten years to bring a new product to the marketplace and the division depends on good relations and active feedback from its customers for continued success. But currently, the division is evaluated by meeting monthly financial objectives. This case describes an early and less-than-successful attempt to develop a Balanced Scorecard encompassing financial, customer, internal process, and innovation perspectives. HBS Number: 9-196-124 Type: Case (Gen Exp) Publication Date: 2/7/1996 Geographic Setting: United States Industry Setting: pharmaceuticals Event Year Start: 1992 Event Year End: 1992 Subjects: Cost systems; Management accounting; Management by objectives; Performance measurement; Pharmaceuticals Supplementary Materials: Teaching Note, (5-198-029), 5p, by William J. Bruns Jr.   Add     5 pp.  Teaching Note For use with 9-196-124 HBS Number: 5-198-029 Subjects: Cost systems; Management accounting; Management by objectives; Performance measurement; Pharmaceuticals    Champion International   Add   View  6 pp.  Case Author(s): Hawkins, David F. Publication Date: 10/25/1993 Revision Date: 06/03/1997 Product Type: Case (Gen Exp) Product Description: Management must decide which first quarter's earnings numbers to report. The company is classified by its securities market as a ``growth'' company. The corporate controller prefers a quarterly earnings figure that represents a decline in earnings. Teaching Purpose: Examines the problems and issues associated with intensive financial reporting. HBS Number: 9-194-028 Geographic Setting: United States Industry Setting: diversified Event Year Start: 1993 Event Year End: 1993 Subjects: Accounting policies; Financial reporting; International finance Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-197-068), 12p, by David F. Hawkins, Norman J. Bartczak   Add     12 pp.  Teaching Note For use with 9-194-028 HBS Number: 5-197-068 Subjects: Accounting policies; Financial reporting; International finance    Chemalite, Inc.   Add   View  3 pp.  Case Author(s): Wilson, David A. Publication Date: 10/01/1976 Revision Date: 12/19/1996 Product Type: Case (Gen Exp) Product Description: A chemical engineer who has set up a company to manufacture and market one of his inventions is trying to prepare his state of the corporation report. This case is designed to serve as a vehicle to introduce students to basic bookkeeping and accounting functions. May be used with: (9-195-130) Chemalite, Inc. (B): Cash Flow Analysis. HBS Number: 9-177-078 Geographic Setting: Unspecified Industry Setting: chemicals Event Year Start: 1974 Event Year End: 1974 Subjects: Accounting procedures; Financial reporting; Valuation Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-188-021), 17p, by Charles J. Christenson; Teaching Note, (5-193-063), 12p, by William J. Bruns Jr.   Add     12 pp.  Teaching Note For use with 9-177-078 HBS Number: 5-193-063 Subjects: Accounting procedures; Financial reporting; Valuation    Chemalite, Inc.   Add   View  3 pp.  Case Author(s): Wilson, David A. Publication Date: 10/01/1976 Revision Date: 06/05/2008 Product Type: Case (Gen Exp) Publisher: Harvard Business School HBS Number: 177078 Event Year Start: 1974 Event Year End: 1974 Subjects: Accounting procedures; Financial statements; Valuation Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (193063), 11p, by William J. Bruns Product Description: A chemical engineer who has set up a company to manufacture and market one of his inventions is trying to prepare his state of the corporation report. This case is designed to serve as a vehicle to introduce students to basic bookkeeping and accounting functions.    Chemalite, Inc. (B): Cash Flow Analysis   Add   View  3 pp.  Case Author(s): Simons, Robert L.; Davila, Antonio Publication Date: 09/29/1994 Revision Date: 08/01/1995 Product Type: Case (Gen Exp) Product Description: Students are asked to use actual and pro forma financial statements to prepare a statement of cash flows under both the direct and indirect method. May be used with: (9-177-078) Chemalite, Inc. HBS Number: 9-195-130 Geographic Setting: United StatesIndustry Setting: chemicalsGross Revenues: $2 million revenues Event Year Start: 1991Event Year End: 1992 Subjects: Accounting procedures; Cash flow; Chemicals; Financial analysis Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-198-120), 19p, by Robert L. Simons, Antonio Davila   Add     19 pp.  Teaching Note For use with 9-195-130 HBS Number: 5-198-120 Subjects: Accounting procedures; Cash flow; Chemicals; Financial analysis    Chemical Bank: Allocation of Profits   Add   View  17 pp.  Case Author(s): Merchant, Kenneth A.; Bitetti, Carolyn M. Publication Date: 10/27/1983 Product Type: Case (Field) Product Description: Describes a conflict between the metropolitan (branch banking) and treasury groups at the bank. The issue is which group should receive the profits generated by a product involving both: Due bills. It is a form of transfer pricing problem, but in a unique (i.e., service) setting. HBS Number: 9-184-047 Geographic Setting: New York Industry Setting: commercial banking Company Size: large Gross Revenues: $47 billion assets Event Year Start: 1983 Event Year End: 1983 Subjects: Banking; Performance measurement; Pricing; Profit centers; Services; Transfer pricing Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-188-067), 11p, by Kenneth A. Merchant   Add     10 pp.  Teaching Note For use with 9-184-047 HBS Number: 5-188-067 Subjects: Banking; Performance measurement; Pricing; Profit centers; Services; Transfer pricing    Chemical Bank: Implementing the Balanced Scorecard   Add   View  19 pp.  Case Author(s): Kaplan, Robert S.; Klein, Norman Publication Date: 02/17/1995 Revision Date: 06/10/1999 Product Type: Case (Field) Product Description: The retail bank division of Chemical Bank faces declining margins and increased competition in its credit and deposit gathering and processing business. It wishes to implement a new strategy to become a preferred financial service provider to target customer groups. The division adapts the balanced scorecard to clarify and communicate the new strategy and to identify the key drivers for strategic success. The case describes the development of strategic objectives and measures for four perspectives: financial, customer, internal, and learning growth, and the process for implementing the new measurement and management system. HBS Number: 9-195-210 Geographic Setting: New York Industry Setting: banking Event Year Start: 1993 Event Year End: 1994 Subjects: Banking; Management accounting; Performance measurement; Strategy implementation Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-198-090), 5p, by Robert S. Kaplan   Add     5 pp.  Teaching Note For use with 9-195-210 HBS Number: 5-198-090 Subjects: Banking; Management accounting; Performance measurement; Strategy implementation    China Resources Corp. (A): 6S Management   Add   View  25 pp.  Case Author(s): Campbell, Dennis; Lane, David Publication Date: 10/18/2006 Revision Date: 07/31/2007 Product Type: Case (Field) HBS Number: 9-107-013 Geographic Setting: China Event Year Start: 2006 Event Year End: 2006 Subjects: Accounting & control; Balanced Scorecard; Conglomerates; Performance measurement Academic Discipline: Accounting & control Product Description: An abstract is not available for this product.    China Resources Corp. (B): China Resources Microelectronics   Add   View  15 pp.  Case Author(s): Campbell, Dennis; Lane, David Publication Date: 11/07/2006 Revision Date: 08/12/2008 Product Type: Supplement (Field) HBS Number: 107015 Subjects: Accounting & control; Balanced scorecard; Conglomerates; Performance measurement Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (108074), 23p, by Dennis Campbell Product Description: Late in October 2006, China Resources (Holdings) Co., Ltd. (CRC) CEO Charlie Song Lin, CFO Jiang Wel, and Information Center GM Derek Cheng were traveling from Hong Kong to Wuxi, China to attend the first ever meeting of China Resources Microelectronic's (CRM) newly established Office of Strategy Management (OSM). The team had high hopes for this meeting as CRM was not only one of CRC's most strategically important profit centers but also a potential model for the implementation of the CRC 6S management system in all of CRC's 19 profit centers. Must be used with: (107013) China Resources Corp. (A): 6S Management.    China Resources Corporation (A) and (B), Teaching Note   Add     23 pp.  Teaching Note Author(s): Campbell, Dennis Publication Date: 04/28/2008 Product Type: Teaching Note HBS Number: 108074 Academic Discipline: Accounting & control Product Description: An abstract is not available for this product. Must be used with: (107013) China Resources Corp. (A): 6S Management; (107015) China Resources Corp. (B): China Resources Microelectronics.    Ciclon de Alicante   Add   View  5 pp.  Case Author(s): Martinez-Jerez, F. Asis Publication Date: 12/10/2004 Product Type: Case (Gen Exp) Product Description: Analyzes the accounting decisions of a Spanish soccer team that just received a large influx of cash thanks to a real estate transaction with its stadium. Confronts the team's accountants with decisions about players' contracts, jerseys inventory, season ticket sales, and the lease of a parking garage, among other things. Teaching Purpose: To serve as an exam for or a review of the first-year MBA course on financial accounting. HBS Number: 9-105-046 Geographic Setting: SpainIndustry Setting: soccer Event Year Start: 2002Event Year End: 2003 Subjects: Assets; Contracts; Financial accounting; Inventory; Leasing; Spain; Sports Academic Discipline: Accounting & control    Ciclon de Alicante, Teaching Note   Add     18 pp.  Teaching Note Author(s): Martinez-Jerez, F. Asis Publication Date: 01/23/2007 Product Type: Teaching Note HBS Number: 5-107-058 Academic Discipline: Accounting & control Product Description: An abstract is not available for this product. Must be used with: (9-105-046) Ciclon de Alicante.    Cintas y Lazos, Inc.   Add   View  5 pp.  Case Author(s): Hawkins, David F. Publication Date: 07/12/2007 Revision Date: 10/16/2007 Product Type: Case (Gen Exp) HBS Number: 9-108-012 Geographic Setting: Miami, FL Industry Setting: Consulting Number of Employees: 2 Gross Revenues: $50,000 Event Year Start: 2007 Event Year End: 2007 Subjects: Accounting concepts; Finance & accounting; Financial accounting; Financial statements; GAAP Academic Discipline: Accounting & control Product Description: A recent Cuban immigrant establishes a new notions store. The initial 3-month, GAAP-based income statement differs from one prepared by an economist friend. The store owner wants to know why one shows a profit and the other a loss.    Circuit City Stores, Inc. (A)   Add   View  11 pp.  Case Author(s): Bruns, William J., Jr.; Harmeling, Susan S. Publication Date: 11/20/1990 Revision Date: 09/13/2004 Product Type: Case (Library) Product Description: Circuit City sells consumer electronic equipment, appliances, and extended service and warranty contracts which supplement those provided by equipment manufacturers. Equipment is sold at low margins, while warranties carry very high margins. A question has been raised about the proper method for recognizing revenues on the warranty portion of the combined sale. Deferring revenue will cut profit reported at the time of sales but may better match costs of warranty service. May be used with: (9-101-010) Bausch & Lomb, Inc. (A); (9-101-013) Reporting Income for Dot-coms; (9-101-017) Revenue Recognition. HBS Number: 9-191-086 Geographic Setting: United StatesIndustry Setting: specialty retailingCompany Size: largeGross Revenues: $2 billion sales Event Year Start: 1990Event Year End: 1990 Subjects: Accounting policies; Accounting procedures; Financial reporting; Marketing strategy; Services Academic Discipline: Accounting & control Supplementary Materials: Supplement (Field), (9-192-036), 4p, by William J. Bruns Jr., Susan S. Harmeling; Teaching Note, (5-193-138), 9p, by William J. Bruns Jr.   Add     9 pp.  Teaching Note For use with 9-191-086 HBS Number: 5-193-138 Subjects: Accounting policies; Accounting procedures; Financial reporting; Marketing strategy; Services    Circuit City Stores, Inc. (B)   Add   View  4 pp.  Case Author(s): Bruns, William J., Jr.; Harmeling, Susan S. Publication Date: 0