Harvard Business School Cases — Accounting and Control
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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
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
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
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
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
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.
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
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
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
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.
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
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
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.
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
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
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
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
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
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
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.
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.
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
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
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
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
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
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.
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
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
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
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
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
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.
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
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
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.
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).
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.
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
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
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
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
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 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
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
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
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
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
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
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.
Teaching Note For use with 9-196-124 HBS Number: 5-198-029 Subjects: Cost systems; Management accounting; Management by objectives; Performance measurement; Pharmaceuticals
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
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.
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.
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
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
Teaching Note For use with 9-184-047 HBS Number: 5-188-067 Subjects: Banking; Performance measurement; Pricing; Profit centers; Services; Transfer pricing
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
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.
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.
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.
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
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.
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.
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.
Case Author(s): Bruns, William J., Jr.; Harmeling, Susan S. Publication Date: 08/13/1991 Revision Date: 09/30/1999 Product Type: Supplement (Field) Product Description: Intended as a class handout after the (A) case. Must be used with: (9-191-086) Circuit City Stores, Inc. (A). HBS Number: 9-192-036 >Subjects: Accounting policies; Accounting procedures; Financial reporting; Marketing strategy; Services Academic Discipline: Accounting & control
Case Author(s): Simons, Robert L.; Davila, Antonio Publication Date: 12/02/1997 Revision Date: 10/14/1999 Product Type: Case (Field) Product Description: Citibank has introduced a new, comprehensive performance-scorecard system. A regional president struggles with a tough decision: how to evaluate an outstanding branch manager who has scored poorly on an important customer satisfaction measure. This case provides a scoring sheet to be completed by the reader and an explanation of the ramifications of the decision for the business's strategy. HBS Number: 9-198-048 Geographic Setting: United States Industry Setting: banking Event Year Start: 1996 Event Year End: 1996 Subjects: Banking; Control systems; Incentives; Performance appraisal; Performance measurement; Strategy implementation Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-199-047), 13p, by Robert L. Simons, Antonio Davila
Teaching Note For use with 9-198-048 HBS Number: 5-199-047 Subjects: Banking; Control systems; Incentives; Performance appraisal; Performance measurement; Strategy implementation
Case Author(s): Kaplan, Robert S. Publication Date: 12/15/1998 Revision Date: 02/05/1999 Product Type: Case (Field) HBS Number: 9-199-036 Geographic Setting: North Carolina Industry Setting: government Number of Employees: 5,100 Gross Revenues: $900 million revenues Event Year Start: 1998 Event Year End: 1998 Subjects: Balanced scorecard; Cities; Local government; Management controls; Performance measurement; Strategy implementation Academic Discipline: Accounting & control Product Description: The city manager's office in Charlotte, North Carolina is attempting to align and focus the city's programs and operating departments. City managers, working collaboratively with the elected mayor and city council, have identified five strategic themes to make Charlotte the number one city in which to live and work. These themes are: community safety, transportation, strong neighborhoods, economic development, and cost-effective government. But the city managers find it difficult to get the individual city operating departments to orient their efforts to these five strategic themes. They use the four perspectives of the Balanced Scorecard to develop objectives for the five strategic themes. Once developed, each operating department has then been asked to develop departmental balanced scorecards to communicate and focus their local objectives toward accomplishing the city's strategic priorities. The case describes the development and use of the balanced scorecard as a strategic management system. Teaching Purpose: Describes the motivation for developing a balanced scorecard in a government context. Enables students to explore the modifications required to use this performance management approach in a nonprofit sector, and to debate its effectiveness in focusing the efforts of diverse municipal departments, such as police, transportation, utilities, and n
Case Kaplan, Robert S. Shows how two operating departments--transportation and police--translate the high-level corporate scorecard for the city into departmental balanced scorecards. The transportation department follows a highly structured approach designe HBS Number: 9-199-043 Type: Case (Field) Publication Date: 3/29/1999 Geographic Setting: North Carolina Industry Setting: government Number of Employees: 5,100 Gross Revenues: $900 million revenues Event Year Start: 1998 Event Year End: 1998 Subjects: Balanced scorecard; Cities; Local government; Management controls; Performance measurement; Strategy implementation
Case Author(s): Kaplan, Robert S. Publication Date: 04/10/1998 Revision Date: 09/17/1998 Product Type: Case (Gen Exp) Product Description: A simple numerical exercise, based on the Cooper/Kaplan pen factory example, to illustrate the rationale for activity-based costing (ABC). 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 ABC for an explanation. Teaching Purpose: Illustrates application of ABC. HBS Number: 9-198-117 Geographic Setting: Unspecified Industry Setting: Subjects: Activity based costing; Cost accounting; Cost analysis; Management accounting; Overhead costs Academic Discipline: Accounting & control Supplementary Materials: Supplement (Gen Exp), (9-198-118), 4p, by Robert S. Kaplan; Teaching Note, (5-199-029), 5p, by Robert S. Kaplan
Case Author(s): Hawkins, David F. Publication Date: 10/21/1999 Revision Date: 10/16/2000 Product Type: Case (Library) Product Description: In order to fully appreciate Coca-Cola's profitability, financial risk, and operating risk, Jane Wilson (a security analyst), is considering preparing a consolidated financial statement for Coca-Cola with Coca-Cola Enterprises fully consolidated. Teaching Purpose: To teach the fundamentals of consolidation. HBS Number: 9-100-001 Geographic Setting: GlobalIndustry Setting: soft drinksCompany Size: Fortune 500Gross Revenues: $18 billion revenues Event Year Start: 1999Event Year End: 1999 Subjects: Beverages; Financial analysis; Financial ratios Academic Discipline: Accounting & control Supplementary Materials: Supplement (Library), (9-100-051), 2p, by David F. Hawkins; Supplement (Library), (9-102-050), 2p, by David F. Hawkins; Teaching Note, (5-100-077), 9p, by David F. Hawkins
Case Author(s): Hawkins, David F. Publication Date: 11/19/1999 Revision Date: 10/16/2000 Product Type: Supplement (Library) Product Description: Supplements the (A) case. Must be used with: (9-100-001) The Coca-Cola Co. (A). HBS Number: 9-100-051 Subjects: Beverages; Financial analysis; Financial ratios Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-100-078), 4p, by David F. Hawkins
Case Author(s): Hawkins, David F. Publication Date: 12/11/2001 Product Type: Supplement (Library) Product Description: Supplements the (A) case. Must be used with: (9-100-001) The Coca-Cola Co. (A). HBS Number: 9-102-050 Subjects: Beverages; Financial analysis; Financial ratios Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-102-062), 2p, by David F. Hawkins
Case Author(s): Simons, Robert L. Publication Date: 05/01/1987 Revision Date: 02/10/2000 Product Type: Case (Field) Product Description: Detailed description of the planning and control systems in use at Johnson & Johnson. Focuses on the actions of managers in one subsidiary in revising budget targets. Illustrates intensive strategic planning and financial planning process in a large, decentralized company. Includes interviews with the president and senior executives concerning benefits of the system. Raises issue of the role of formal control systems in decentralized organizations. HBS Number: 9-187-081 Geographic Setting: Massachusetts, New Jersey Industry Setting: health care Company Size: Fortune 500 Number of Employees: 75,000 Event Year Start: 1986 Event Year End: 1986 Subjects: Budgeting; Control systems; Decentralization; Planning systems; Strategic planning Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-188-029), 9p, by Robert L. Simons
Teaching Note For use with 9-187-081 HBS Number: 5-188-029 Subjects: Budgeting; Control systems; Decentralization; Planning systems; Strategic planning
Case Bruns, William J., Jr. A directed analysis of the Colgate-Palmolive Co. annual report. Focuses on the basics of reading an annual report including analysis of financial statements, calculation of financial ratios, and study of the layout and message of the report. Industry financial ratios are included for comparison. HBS Number: 9-196-116 Type: Case (Library) Publication Date: 1/30/1996 Revision Date: 12/15/1997 Geographic Setting: United States/global Industry Setting: consumer products Gross Revenues: $7.6 billion revenues Event Year Start: 1994 Event Year End: 1994 Subjects: Accounting procedures; Consumer goods; Financial analysis; Financial ratios; Financial reporting; Industry analysis Supplementary Materials: Teaching Note, (5-198-025), 10p, by William J. Bruns Jr.
Case Narayanan, V.G.; Cha, Joseph A small company in the graphic arts business faces severe price competition. The company has to respond by cutting costs and making process improvements. Teaching Purpose: To introduce job costing, activity based costing, cost controls, process improvements, and product pricing concepts in a very simple setting. HBS Number: 9-197-040 Type: Case (Field) Publication Date: 12/9/1996 Revision Date: 2/19/1998 Geographic Setting: Los Angeles, CA Industry Setting: pre-press Company Size: small Number of Employees: 20 Gross Revenues: $3.5 million revenues Event Year Start: 1996 Event Year End: 1996 Subjects: Cost control; Printing; Profitability analysis; Small business Supplementary Materials: Teaching Note, (5-198-110), 10p, by V.G. Narayanan
Case Author(s): Kaplan, Robert S. Publication Date: 02/19/1997 Revision Date: 06/18/1999 Product Type: Note Product Description: Stresses the difference between costs committed in advance of knowing actual demand (committed costs) and cost incurred proportional to demand. Committed costs appear fixed since their supply is independent of the amount actually used. Flexible resources are supplied as needed, so their costs appear to be variable with demand. Shows how committed costs can be reduced via a two-step procedure: 1) reduce the demand for the activities performed by these committed resources, thereby creating unused capacity; and 2) manage the excess capacity of committed resources--either by reducing their supply or by deploying these resources to alternative and more profitable uses. HBS Number: 9-197-078 Subjects: Activity based costing; Cost accounting; Management accounting Academic Discipline: Accounting & control
Case Author(s): Cooper, Robin; Mitchell, Falconer Publication Date: 11/13/1990 Revision Date: 02/07/1991 Product Type: Case (Field) Product Description: For the first time, the Commonwealth Blood Transfusion Service (CBTS) has to determine product costs for the output of its plasma fractionation center. The motivation for determining product costs is political in nature. Therefore, the CBTS has to find a way to report individual product costs despite the fact that they are joint products. Because of the political motivation, CBTS executives cannot argue that there is no meaningful way to allocate joint costs to products. The case provides students with an opportunity to identify several allocation procedures for determining joint costs and then use those procedures to determine product costs. HBS Number: 9-191-087 Geographic Setting: Great Britain Industry Setting: health care Company Size: small Gross Revenues: $30 million revenues Event Year Start: 1990 Event Year End: 1990 Subjects: Cost accounting; Cost allocation; Cost analysis; Cost systems; Health services; United Kingdom Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-191-107), 14p, by Robin Cooper, Falconer Mitchell
Teaching Note For use with 9-191-087 HBS Number: 5-191-107 Subjects: Cost accounting; Cost allocation; Cost analysis; Cost systems; Health services; United Kingdom
Case Author(s): Simons, Robert L.; Davila, Antonio Publication Date: 03/18/1997 Revision Date: 02/08/2000 Product Type: Case (Gen Exp) 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. HBS Number: 9-197-085 Geographic Setting: France Industry Setting: ice cream Gross Revenues: $34 million revenues Event Year Start: 1996 Event Year End: 1996 Subjects: Budgeting; Food; France; Incentives; Performance measurement; Profitability analysis; Return on investment; Variance analysis Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-198-035), 22p, by Robert L. Simons, Antonio Davila
Case Hall, Brian; Madigan, Carleen Describes a company's struggles in implementing a subjective performance rating system for its employees. In particular, it describes the difficulties faced by the CEO in getting managers to combat "ratings inflation"--that is, to produce numerical ratings that are both differentiated and "not too high." HBS Number: 9-800-290 Type: Case (Field) Publication Date: 6/23/2000 Geographic Setting: Long Island, NY Industry Setting: semiconductors Number of Employees: 6,000 Gross Revenues: $6 billion revenues Event Year Start: 1994 Event Year End: 1998 Subjects: Compensation; Incentives; Performance measurement; Semiconductors
Case Hawkins, David F.; Bartczak, Norman J. The acquirer wants the acquired company to be accounted for as a pooling of interests. Teaching Purpose: Illustrates pooling of interest accounting. HBS Number: 9-198-058 Type: Case (Gen Exp) Publication Date: 11/19/1997 Geographic Setting: United States Industry Setting: software Gross Revenues: $4 million revenues Event Year Start: 1991 Event Year End: 1991 Subjects: Accounting procedures; Acquisitions; Software Supplementary Materials: Teaching Note, (5-199-012), 14p, by David F. Hawkins
Case Palepu, Krishna G.; Srinivasan, Sarayu CompUSA was performing poorly until new management reorganized and redirected the business. CompUSA became the #1 retailer in its industry. Management lays out its future plans. Teaching Purpose: Is CompUSA's new business strategy manageable? Is the old one sustainable? Evaluates financial performance. HBS Number: 9-197-101 Type: Case (Library) Publication Date: 5/22/1997 Geographic Setting: United States Industry Setting: computer retailing Gross Revenues: $3.83 billion revenues Event Year Start: 1980 Event Year End: 1996 Subjects: Corporate strategy; Financial analysis; Forecasting; Restructuring; Retailing
Case Author(s): Hutton, Amy P.; Raju, Suma Publication Date: 01/23/2002 Revision Date: 03/10/2004 Product Type: Case (Library) Product Description: In late 2000, Computer Associates (CA) changed its business model and the way it recognized revenue, ostensibly to serve its stakeholders better. The new subscription-based license model offered customers greater flexibility. Clients could sign up to use any CA software for any period of time, including month-to-month. With revenues recognized evenly over the life of the contracts, management hoped the new approach would help CA get away from the absolute last minute, end-of-quarter push to close deals. To help investors understand the change, management decided to report ``pro forma'' figures that restated CA's complete history as if the company had always been using subscription licenses. Skeptics questioned, however, whether CA was really taking the lead in implementing new and innovative ways to support clients or just trying to conceal lackluster growth by restating prior performance under a new revenue recognition method. Teaching Purpose: Provides students with an opportunity to analyze CA's pro forma financials and supplemental disclosure to debate whether management reported these figures to enhance investors' understanding or to manipulate their perception and enhance firm valuation. HBS Number: 9-102-061 Geographic Setting: United StatesIndustry Setting: softwareNumber of Employees: 20,200Gross Revenues: $6.1 billion revenues Event Year Start: 2001Event Year End: 2001 Subjects: Accounting policies; Disclosure; Financial reporting; Pro forma financial statements; Software Academic Discipline: Accounting & control
Teaching Note Author(s): Healy, Paul M. Publication Date: 08/26/2003 Product Type: Teaching Note HBS Number: 5-104-026 Academic Discipline: Accounting & control Product Description: Teaching Note for (9-103-007). Must be used with: (9-103-007) Computer Associates International, Inc.: Governance and Investor Communication Challenge.
Case Author(s): Hawkins, David F.; Cohen, Jacob Publication Date: 06/27/2001 Revision Date: 08/17/2005 Product Type: Note Product Description: Discusses the conceptual framework for financial reporting as set by the Financial Accounting Standards Board. Discusses the objectives of financial statements, assumptions of financial accounting, characteristics of accounting information, accounting principles for recognition and reporting, constraints of financial reporting, and elements of financial statements. HBS Number: 9-101-118 Subjects: Accounting; Financial reporting; Financial statements Academic Discipline: Accounting & control
Case Author(s): Bruns, William J., Jr. Publication Date: 12/07/1993 Revision Date: 05/05/2004 Product Type: Case (Gen Exp) Product Description: The managing partners 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: 9-194-057 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 Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-195-116), 9p, by William J. Bruns Jr.
Case Author(s): Vancil, Richard F. Publication Date: 09/01/1969 Revision Date: 06/01/1976 Product Type: Case (Field) Product Description: Set in 1965, at a time when the company's mix of ``sales'' was shifting increasingly to customer leasing of its computers, the student is asked to evaluate possible revisions in the policies for depreciating the cost of a leased computer. HBS Number: 9-170-036 Geographic Setting: Minneapolis, MNIndustry Setting: computers Event Year Start: 1965Event Year End: 1965 Subjects: Accounting policies; Computer industry; Data processing; Leasing; Return on investment; Software Academic Discipline: Accounting & control
Case Merchant, Kenneth A.; Traynor, Jeffrey M. Describes the controls used in the casino over the blackjack game and cash stocks, and movements of cash. Also describes the results measures available in the casino and their limitations for control purposes. HBS Number: 9-184-048 Type: Case (Field) Publication Date: 11/22/1983 Revision Date: 6/14/1994 Geographic Setting: Atlantic City, NJ Industry Setting: gambling Company Size: mid-size Gross Revenues: $184 million revenues Event Year Start: 1983 Event Year End: 1983 Subjects: Auditing; Management accounting; Production controls; Services; Supervision Supplementary Materials: Teaching Note, (5-188-069), 6p, by Kenneth A. Merchant
Teaching Note For use with 9-184-048 HBS Number: 5-188-069 Subjects: Auditing; Entertainment industry; Management accounting; Production controls; Services; Supervision
Case Author(s): Kaplan, Robert S.; Datar, Srikant Publication Date: 03/23/1995 Revision Date: 04/22/1997 Product Type: Case (Field) Product Description: A British bank with strong roots in the cooperative movement encounters declining profitability in an increasingly competitive and deregulated financial services industry. It attempts to grow by broadening its customer base and increasing the range of products and services offered. It turns to activity-based costing as part of its reengineering effort to learn more about the process and product costs and customer profitability, and contemplates what actions to take based on this new information. HBS Number: 9-195-196 Geographic Setting: England Industry Setting: banking Gross Revenues: L300 million deposits Event Year Start: 1993 Event Year End: 1993 Subjects: Activity based costing; Banking; Cost accounting; Cost analysis; Cost systems; Management accounting; United Kingdom Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-198-078), 5p, by Robert S. Kaplan
Teaching Note For use with 9-195-196 HBS Number: 5-198-078 Subjects: Activity based costing; Banking; Cost accounting; Cost analysis; Cost systems; Management accounting; United Kingdom
Case Author(s): Kaplan, Robert S.; Datar, Srikant M. Publication Date: 03/23/1995 Revision Date: 04/22/1997 Product Type: Case (Field) Publisher: Harvard Business School HBS Number: 195196 Geographic Setting: England Gross Revenue: L300 million deposits Event Year Start: 1993 Event Year End: 1993 Subjects: Management accounting; Activity-based costing; Cost accounting; Cost analysis; Cost systems Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (198078), 5p, by Robert S. Kaplan Product Description: A British bank with strong roots in the cooperative movement encounters declining profitability in an increasingly competitive and deregulated financial services industry. It attempts to grow by broadening its customer base and increasing the range of products and services offered. It turns to activity-based costing as part of its reengineering effort to learn more about the process and product costs and customer profitability, and contemplates what actions to take based on this new information.
Case Author(s): Kaplan, Robert S. Publication Date: 12/01/1994 Product Type: Note Product Description: Describes six characteristics of cost systems: standard vs. actual costs; job-order vs. process costing; variable vs. full costs; disaggregate vs. aggregate cost accumulation; and specific vs. average rates for labor and overhead. A rewritten version of an earlier case. HBS Number: 9-195-181 Subjects: Cost accounting; Cost allocation; Cost systems Academic Discipline: Accounting & control
Case Author(s): Graham, John F.; Roberts, Graham T. Publication Date: 06/04/2007 Revision Date: 04/04/2008 Product Type: Case Publisher: Ivey School of Bus/UWO HBS Number: 907B07 Subjects: Accounting; Depreciation; Manufacturing Academic Discipline: Accounting & control Product Description: “This is part of the subset of Ivey cases and technical notes written for Introductory-Level courses. A brief exercise to reinforce elements of manufacturing accounting and depreciation.
Case Simons, Robert L.; Reinbergs, Indra A. A new MBA graduate joins a privately held family business and sets ambitious growth goals over the next five years. To enhance motivation, he proposes a new incentive plan that will grant him a piece of the wealth that he creates. However, the family owners have a more conservative view regarding executive compensation. Teaching Purpose: To examine alternative designs for executive compensation systems. HBS Number: 9-199-044 Type: Case (Field) Publication Date: 3/15/1999 Revision Date: 3/7/2000 Geographic Setting: New England Industry Setting: automotive teleservices/Internet Company Size: small Number of Employees: 1,500 Gross Revenues: $200 million revenues Event Year Start: 1999 Event Year End: 1999 Subjects: Executive compensation; Family owned businesses; Incentives; Motivation; Performance measurement; Services; Strategy implementation
Case Author(s): Simons, Robert L.; Reinbergs, Indra A. Publication Date: 01/24/2000 Product Type: Supplement (Field) Product Description: Supplements the (A) case. Must be used with: (9-199-044) The Cross Country Group: A Piece of the Rock (A). HBS Number: 9-100-044 Subjects: Executive compensation; Family owned businesses; Incentives; Motivation; Performance measurement; Services; Strategy implementation Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-100-006), 14p, by Robert L. Simons, Indra A. Reinbergs
Case Bruns, William J., Jr. An introductory case in cash flow analysis and the preparation of statements of cash flows. Based on the 1991 income statement and balance sheet at a ski resort company, the case provides additional information which allows a student to prepare both a direct and an indirect statement of cash flows. A rewritten version of an earlier case. HBS Number: 9-192-150 Type: Case (Library) Publication Date: 6/23/1992 Revision Date: 6/28/1993 Geographic Setting: California, Utah Industry Setting: skiing Company Size: small Gross Revenues: $20 million revenues Event Year Start: 1991 Event Year End: 1991 Subjects: Accounting policies; Cash flow; Management accounting; Recreation Supplementary Materials: Teaching Note, (5-193-128), 6p, by William J. Bruns Jr.
Case Palepu, Krishna G.; Healy, Paul The case series examines the role of financial reporting and corporate finance policies as vehicles for communication between managers and outside investors. This case describes management's concern that the company's stock is undervalued because analysts viewed the company's accounting as aggressive. Students are asked to advise CUC's management on ways to improve investor confidence. HBS Number: 9-192-099 Type: Case (Field) Publication Date: 2/14/1992 Revision Date: 10/7/1996 Subjects: Financial analysis; Financial reporting; Stockholders Supplementary Materials: Supplement (Field), (9-192-100), 2p, by Krishna G. Palepu, Paul Healy; Supplement (Field), (9-192-101), 6p, by Krishna G. Palepu, Paul Healy
Teaching Note Author(s): Healy, Paul Publication Date: 08/27/2003 Product Type: Teaching Note Product Description: Teaching Note for (9-192-099) Must be used with: (9-192-099) CUC International, Inc. (A). HBS Number: 5-104-028 >Academic Discipline: Accounting & control
Case Author(s): Palepu, Krishna G.; Healy, Paul Publication Date: 02/14/1992 Revision Date: 05/22/1995 Product Type: Supplement (Field) Product Description: Describes CUC's initial response to investors' concerns about the firm's accounting. Students are asked to evaluate this response. Must be used with: (9-192-099) CUC International, Inc. (A). HBS Number: 9-192-100 Subjects: Financial analysis; Financial reporting; Stockholders Academic Discipline: Accounting & control
Case Author(s): Bruns, William J., Jr.; Harmeling, Susan S. Publication Date: 07/08/1998 Revision Date: 10/01/2004 Product Type: Case (Field) Product Description: Custom Research is considering stopping service to many clients to eliminate unprofitable work and concentrate on the more profitable client projects. Teaching Purpose: Analysis of what makes clients profitable. HBS Number: 9-199-001 Geographic Setting: United StatesIndustry Setting: marketing researchCompany Size: smallGross Revenues: $10 million revenues Event Year Start: 1990Event Year End: 1990 Subjects: Capacity planning; Customer relations; Customer service; Market research; Pricing strategy; Profitability analysis Academic Discipline: Accounting & control Supplementary Materials: Supplement (Field), (9-199-002), 2p, by William J. Bruns Jr., Susan S. Harmeling; Teaching Note, (5-199-035), 6p, by William J. Bruns Jr.
Case Author(s): Bruns, William J., Jr.; Harmeling, Susan S. Publication Date: 07/08/1998 Revision Date: 05/20/2004 Product Type: Supplement (Field) Product Description: Supplements the (A) case. Must be used with: (9-199-001) Custom Research, Inc. (A). HBS Number: 9-199-002 Subjects: Capacity planning; Customer relations; Customer service; Market research; Pricing strategy; Profitability analysis Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-199-035), 6p, by William J. Bruns Jr.
Case Author(s): Narayanan, V.G.; Brem, Lisa Publication Date: 02/19/2002 Revision Date: 03/25/2002 Product Type: Case (Field) Product Description: Examines the Royal Bank of Canada's use of customer relationship management and customer profitability tools to gain a competitive advantage in Canada's increasingly crowded financial services market. Two pricing and customer management issues are presented: one from the point of view of the vice president of customer relationship marketing and the other from a line manager's perspective. Teaching Purpose: To demonstrate the role of customer profitability and customer relationship management in developing appropriate pricing and marketing campaigns. HBS Number: 9-102-043 Geographic Setting: CanadaIndustry Setting: bankingNumber of Employees: 58,000Gross Revenues: $16 billion revenues (Canada) Event Year Start: 1998Event Year End: 2000 Subjects: Accounting; Banking; Canada; Competitive advantage; Cost accounting; Customer relations; Financial services; Pricing Academic Discipline: Accounting & control
Case Hawkins, David F.; Bartczak, Norman J. The company's auditors question the company's use of percentage of completion accounting for an overseas contract. Teaching Purpose: Explores long-term contract accounting practices and their financial statement implications. HBS Number: 9-195-227 Type: Case (Library) Publication Date: 5/26/1995 Revision Date: 4/10/2000 Geographic Setting: United Sates Industry Setting: construction Gross Revenues: $70 million revenues Event Year Start: 1987 Event Year End: 1987 Subjects: Accounting procedures; Cost accounting; Financial analysis Supplementary Materials: Teaching Note, (5-197-089), 4p, by David F. Hawkins
Case Author(s): Kaplan, Robert S. Publication Date: 08/07/2001 Revision Date: 02/18/2005 Product Type: Case (Gen Exp) Product Description: Explores the role for activity based costing and customer profitability measurement in a distribution company. Dakota's senior management team is concerned about the company's first loss in history. An office products distributor, Dakota's customers were increasingly demanding more specialized services, such as desktop delivery. Also, whereas some customers had switched to electronic ordering, others continued to place their orders manually. Pricing was based on a fixed markup of the cost of the purchased item. The managers felt that the fixed markup may not be compensating them for the higher costs of manual order processing and desktop delivery. The financial manager initiates an effort to estimate the costs of handling the different types of orders so that she can estimate the profitability of individual customers based on their actual order pattern. Teaching Purpose: Provides students with an opportunity to build a simple activity based cost model in a nonmanufacturing (distribution) setting, assess the implications from having a more accurate cost model, and recommend actions to enhance the company's profitability. Originally used as a final exam for a management accounting course. HBS Number: 9-102-021 Industry Setting: office productsGross Revenues: $40 million revenues Event Year Start: 2000Event Year End: 2000 Subjects: Activity based costing; Cost systems; Distribution; Management accounting; Office equipment; Pricing; Profitability Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-102-076), 7p, by Robert S. Kaplan
Case Bruns, William J., Jr. A distiller increases whiskey production and income declines because of accounting methods in use. Questions are raised regarding the treatment of expenditures which can be classified as production, inventory, or period costs. The necessary aging process raises added questions about prior period restatements and needed financing. A rewritten version of an earlier case by R.F. Vancil and R.H. Deming. HBS Number: 9-189-065 Type: Case (Field) Publication Date: 3/6/1989 Revision Date: 6/28/1993 Geographic Setting: Tennessee Industry Setting: liquor distillery Company Size: small Gross Revenues: $42 million revenues Event Year Start: 1988 Event Year End: 1988 Subjects: Accounting procedures; Beverages; Cost allocation; Cost analysis; Financing; Inventory management Supplementary Materials: Teaching Note, (5-189-172), 8p, by William J. Bruns Jr.
Case Author(s): Miller, Gregory S.; Cohen, Jacob Publication Date: 02/20/2003 Revision Date: 02/10/2004 Product Type: Case (Library) Product Description: Introduces the concept of deferred tax accounting. Provides examples to demonstrate the balance sheet perspective of FAS #109. Finally, it creates an opportunity to discuss the decision to change the tax asset valuation allowance. Teaching Purpose: To introduce deferred tax accounting and to discuss setting a valuation allowance. HBS Number: 9-103-064 Geographic Setting: United States Industry Setting: telecommunications Company Size: large Gross Revenues: $21 billion revenues Event Year Start: 2002 Event Year End: 2002 Subjects: Accounting policies; Accounting procedures; Accounting standards; Financial accounting; Financial reporting; GAAP; Tax accounting; Telecommunications Academic Discipline: Accounting & control Supplementary Materials: Supplement (Library), (9-103-069), 3p, by Gregory S. Miller, Jacob Cohen; Teaching Note, (5-104-055), 11p, by Gregory S. Miller
Case Author(s): Miller, Gregory S.; Cohen, Jacob Publication Date: 06/16/2003 Revision Date: 08/09/2005 Product Type: Supplement (Library) Product Description: Supplements the (A) case. Must be used with: (9-103-064) Deferred Taxes and the Valuation Allowance at Lucent Technologies, Inc. (A). HBS Number: 9-103-069 Industry Setting: Telecommunications industry Subjects: Accounting policies; Accounting procedures; Accounting standards; Financial accounting; Financial reporting; GAAP; Tax accounting; Telecommunications Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-104-055), 12p, by Gregory S. Miller
Case Barrett, M. Edgar; Sahlman, William A. Deals with a transfer pricing problem in a complex, international situation. A broad range of issues are present in the case, or are needed for a thorough case analysis. Such issues include: relevant costs; the appropriateness of profit centers; the appropriateness of decentralization; international funds transfers; and the measurement of integrated profit. May be used with: (9-177-035) Del Norte Paper Co. (B); (9-177-036) Del Norte Paper Co. (C). HBS Number: 9-177-034 Type: Case (Field) Publication Date: 9/1/1976 Geographic Setting: Italy, Germany Industry Setting: paperboard containers Company Size: large Gross Revenues: $2.8 billion sales Event Year Start: 1975 Event Year End: 1975 Subjects: Accounting procedures; Control systems; International business; Multinational corporations; Paper industry; Profit centers; Transfer pricing Supplementary Materials: Teaching Note, (5-198-096), 11p, by Kenneth A. Merchant
Teaching Note For use with 9-177-034 HBS Number: 5-198-096 Subjects: Accounting procedures; Control systems; International business; Multinational corporations; Paper industry; Profit centers; Transfer pricing
Case Author(s): Narayanan, V.G.; Batta, George Publication Date: 12/13/2001 Product Type: Case (Library) Product Description: Logan Airport is facing mounting delays for landings and takeoffs of flights, especially in inclement weather. An additional runway and peak-period pricing are two alternatives being considered. Teaching Purpose: To illustrate queuing theory and peak-period pricing. May be used with: (9-102-023) Queueing Theory. HBS Number: 9-102-011 Geographic Setting: Boston, MAIndustry Setting: airportNumber of Employees: 16,000 Event Year Start: 2001Event Year End: 2001 Subjects: Airline industry; Control systems; Incentives; Pricing Academic Discipline: Accounting & control Supplementary Materials: Supplement (Exercise), (9-102-022), 3p, by V.G. Narayanan, George Batta; Teaching Note, (5-103-010), 10p, by V.G. Narayanan
Case Author(s): Narayanan, V.G.; Batta, George Publication Date: 12/13/2001 Product Type: Supplement (Exercise) Product Description: Supplements the case. Must be used with: (9-102-011) Delays at Logan Airport. HBS Number: 9-102-022 Subjects: Airline industry; Control systems; Incentives; Pricing Academic Discipline: Accounting & control
Case Author(s): Bruns, William J., Jr.; Cott, Jeremy Publication Date: 07/16/1997 Revision Date: 09/16/2004 Product Type: Case (Library) 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 of the two airlines. Teaching Purpose: Introduction to depreciation policies and choices. May be used with: (9-100-027) Microsoft's Financial Reporting Strategy; (9-101-014) Asset Reporting; (9-101-027) The MCI-WorldCom Combination (A). HBS Number: 9-198-001 Geographic Setting: United States & AsiaIndustry Setting: airlines Event Year Start: 1993Event Year End: 1993 Subjects: Accounting policies; Accounting procedures; Aircraft; Airlines; Financial reporting Academic Discipline: Accounting & control Supplementary Materials: Supplement (Library), (9-198-002), 2p, by William J. Bruns Jr., Jeremy Cott; Teaching Note, (5-198-003), 11p, by William J. Bruns Jr., Jeremy Cott
Case Author(s): Bruns, William J., Jr.; Cott, Jeremy Publication Date: 07/03/1997 Revision Date: 02/27/1998 Product Type: Supplement (Library) Product Description: Supplements the (A) case. Must be used with: (9-198-001) Depreciation at Delta Air Lines and Singapore Airlines (A). May be used with: (9-101-016) Liability Reporting; (9-101-033) Off-Balance Sheet Leases in the Restaurant Industry. HBS Number: 9-198-002 Subjects: Accounting policies; Accounting procedures; Aircraft; Airlines; Financial reporting Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-198-003), 11p, by William J. Bruns Jr., Jeremy Cott
Case Author(s): Bruns, William J., Jr. Publication Date: 05/06/2009 Product Type: Case Publisher: Harvard Business School Publishing HBS Number: 4013 Geographic Setting: United States Event Year Start: 2008 Subjects: Accounting policies; Accounting procedures; Depreciation; Bankruptcy Academic Discipline: Accounting & control Supplementary Materials: Case Teaching Note, (4016), 5p, by William J. Bruns Product Description: In estimating depreciation for accounting purposes, Delta Air Lines has changed its assumptions about aircraft lifespan and residual values four times in the last thirty years or so. In the most recent changes, Delta adopted fair value accounting as part of its “fresh start” emergence from bankruptcy. Each of these policy changes has affected future asset values as well as present and future income. Students should organize their case analysis around three types of questions: (1) the estimated life cycle of commercial passenger airplanes; (2) the uses of financial reports, including the purpose of depreciation in reporting on assets and periodic income; and (3) alternative procedures for reporting asset book values and income that might better serve users of financial reports.
Case Author(s): Bruns, William J., Jr.; Petro, Eric J. Publication Date: 09/07/1989 Revision Date: 06/25/1993 Product Type: Case (Library) Product Description: Depreciation policies of Delta Air Lines and Pan Am Corp. are compared and contrasted against a summary of operating data from each airline. Questions with the case require projection of future depreciation on a new aircraft using the policies of each company. HBS Number: 9-190-035 Geographic Setting: United States Industry Setting: airline Event Year Start: 1988 Event Year End: 1988 Subjects: Accounting policies; Accounting procedures; Aircraft; Airlines; Financial reporting Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-191-035), 7p, by William J. Bruns Jr.
Case Author(s): Bruns, William J., Jr. Publication Date: 12/04/1989 Revision Date: 04/24/1997 Product Type: Case (Gen Exp) Product Description: 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 cost accounting and cost allocations to products may be to blame. Two volume-based systems are described and illustrated. Teaching Purpose: Students must develop activity-based costs for comparison and then decide which system is most useful to company managers. HBS Number: 9-190-089 Geographic Setting: Florida Industry Setting: brass fittings Company Size: small Event Year Start: 1989 Event Year End: 1989 Subjects: Activity based costing; Cost accounting; Cost allocation; Cost analysis; Cost systems; Pricing; Profitability analysis Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-191-029), 8p, by William J. Bruns Jr.
Case Author(s): Healy, Paul M. Publication Date: 08/19/2005 Revision Date: 04/02/2007 Product Type: Case (Library) HBS Number: 9-106-015 Geographic Setting: United Kingdom; United States Industry Setting: Information industry; Software industry Number of Employees: 800 Gross Revenues: 156 million British pounds revenue Event Year Start: 2005 Event Year End: 2005 Subjects: Accounting; Accounting procedures; Financial analysis; Financial reporting Academic Discipline: Accounting & control Product Description: Compares two companies in the information capture software industry. Asks students to analyze and compare the performance of two companies (one in the United Kingdom and the other in the United States) from the perspective of a buy-side analyst reporting to the manager of the firm's Global Technology Fund. The analyst must decide whether to recommend one or both stocks to the fund manager. Provides an opportunity to compare the differences in terminology, presentation of financial reports, and accounting methods for the U.S. and U.K. firms.
Teaching Note Author(s): Healy, Paul M. Publication Date: 09/07/2007 Product Type: Teaching Note HBS Number: 5-108-026 Academic Discipline: Accounting & control Product Description: An abstract is not available for this product. Must be used with: (9-106-015) DICOM Group plc and Captiva Software Corp.
Case Author(s): Simons, Robert L.; Reinbergs, Indra A. Publication Date: 09/07/2001 Revision Date: 11/20/2001 Product Type: Case (Field) Product Description: Requires students to draw a new organization structure diagram for a rapidly evolving business. A/S DIENA is a newspaper publisher founded during Latvia's 1990/91 struggle for independence from the USSR with a clear social mission to support democracy. With the help of Swedish investors, over the 1990s the entrepreneurial business survives the ups and downs of the transition economy to build a leading national newspaper. In 1997, seeking new sources of growth, A/S DIENA expands outside the Latvian capital to set up the Regional Press Group, a decentralized network of community newspapers emphasizing employee ownership and a separation of roles between editors and publishers. By 2001, however, the community newspaper market is shrinking, the Regional Press Group is not yet profitable, and a Western-style profit planning system is met with some resistance by former state employees. The decision point focuses on how to redesign the Regional Press Group and its interactions with the national newspaper and the other business units of A/S DIENA. HBS Number: 9-102-001 Geographic Setting: Riga, Latvia Industry Setting: newspaper/media Number of Employees: 1,300 Gross Revenues: $24 million revenues Event Year Start: 2001 Event Year End: 2001 Subjects: Accounting & control; Business & society; Decentralization; Eastern Europe; Newspapers; Organizational design; Organizational structure; Social enterprise Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-103-006), 21p, by Robert L. Simons, Indra A. Reinbergs
Case Author(s): Cooper, Robin; Weems, Shannon Publication Date: 10/12/1988 Product Type: Case (Field) Product Description: Explores the issues surrounding the determination of the product cost of a subassembly in a firm that has never had to determine subassembly costs. Asks students to change the cost system by adding allocation bases and developing a step-down allocation process. HBS Number: 9-189-083 Geographic Setting: ConnecticutIndustry Setting: defense electronicsCompany Size: smallGross Revenues: $30 million revenues Event Year Start: 1988Event Year End: 1988 Subjects: Communications equipment; Cost accounting; Cost allocation; Cost systems Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-191-097), 15p, by Robin Cooper
Case Author(s): Merchant, Kenneth A.; Mulloy, Joseph P. Publication Date: 11/13/1986 Revision Date: 12/18/1998 Product Type: Case (Gen Exp) Product Description: Describes a company that had problems of fraudulent financial reporting. Provides an opportunity to discuss the roles of top management, financial management, internal and external auditors, and the audit committee of the board of directors in such circumstances. The problems relate to premature revenue recognition, inadequate reserves for inventory obsolescence, and possible insider trading. HBS Number: 9-187-066 Geographic Setting: United StatesIndustry Setting: disk drivesCompany Size: mid-sizeGross Revenues: $165 million annual revenues Event Year Start: 1979Event Year End: 1985 Subjects: Accounting policies; Auditing; Board of directors; Control systems; Financial management; Fraud Academic Discipline: Accounting & control Supplementary Materials: Case Video, (9-887-530), 16 min, by Kenneth A. Merchant; Teaching Note, (5-187-180), 3p, by Kenneth A. Merchant
Teaching Note For use with 9-187-066 HBS Number: 5-187-180 Subjects: Accounting policies; Auditing; Board of directors; Control systems; Financial management; Fraud
Case Author(s): Bruns, William J., Jr. Publication Date: 10/05/1992 Revision Date: 05/26/1993 Product Type: Note Product Description: An introduction to generally accepted accounting principles and their diversity. 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. Teaching Purpose: To introduce to students the idea that it is essential to consider principles used in preparing financial reports before acting on the information the reports contain. HBS Number: 9-193-045 Subjects: Accounting policies; Accounting procedures; Financial reporting; Financial strategy Academic Discipline: Accounting & control
Case Author(s): Kaplan, Robert S. Publication Date: 06/03/2005 Revision Date: 03/16/2006 Product Type: Case (Gen Exp) Product Description: Describes a meeting of an executive team to discuss strategy for a company turnaround. The exercise is to construct a strategy map and Balanced Scorecard to capture the new strategy. HBS Number: 9-105-078 Geographic Setting: Midwestern United States Industry Setting: Automotive parts & accessories; Manufacturing industries Subjects: Balanced scorecard; Performance measurement; Strategy maps Academic Discipline: Accounting & control
Teaching Note Author(s): Kaplan, Robert Steven Publication Date: 05/18/2007 Product Type: Teaching Note HBS Number: 5-107-087 Academic Discipline: Accounting & control Product Description: An abstract is not available for this product. Must be used with: (9-105-078) Domestic Auto Parts.
Case Palepu, Krishna G.; Srinivasan, Sarayu Designer Donna Karan takes her firm public. After eager anticipation from Wall Street, the stock loses 60% of its value. Is Karan/company ready to undertake responsibilities of being public? Is the company's strategy sustainable? What happened? Teaching Purpose: Company valuation, strategy analysis, and equity security analysis. HBS Number: 9-197-077 Type: Case (Library) Publication Date: 5/20/1997 Geographic Setting: New York, NY Industry Setting: fashion Gross Revenues: $612.8 million revenues Event Year Start: 1990 Event Year End: 1990 Subjects: Clothing; Corporate strategy; Cosmetics; Stock offerings; Valuation
Case Author(s): Fields, Thomas D.; Cohen, Jacob Publication Date: 01/31/2003 Revision Date: 10/16/2007 Product Type: Case (Library) HBS Number: 9-103-016 Geographic Setting: New York, NY Industry Setting: Internet & online services industries; Advertising industry Gross Revenues: $405 million revenues Event Year Start: 1998 Event Year End: 2002 Subjects: Accounting; Advertising; Capital structure; Equity financing; IPO Academic Discipline: Accounting & control Product Description: Examines DoubleClick's capital structure from IPO. Discusses additional offering of common stock, stock splits, dividends, sale of convertible debt, repurchase of convertible debt, and repurchase of common stock.
Case Author(s): Howard, Liz Livingston; Shaw, Matthew Publication Date: 01/01/2007 Product Type: Supplement (Field) HBS Number: KEL338 Subjects: Change management; Education & industry; Leadership; Nonprofits; Strategy Academic Discipline: Accounting & control Product Description: An absract is not available for this product. Must be used with: (KEL337) Dream Big Academy Charter School (A).
Case Author(s): Hawkins, David F. Publication Date: 12/02/1999 Revision Date: 03/17/2003 Product Type: Note 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. HBS Number: 9-100-015 Subjects: Accounting procedures; Earnings; Financial reporting Academic Discipline: Accounting & control
Case Author(s): Hawkins, David F.; Cohen, Jacob Publication Date: 11/13/2003 Revision Date: 04/07/2004 Product Type: Case (Library) Product Description: Well-known financial analyst claims that eBay has never been profitable and currently does not generate any ``unfettered'' cash flow. Teaching Purpose: To explore the measurement and role of free cash flow in financial analysis. HBS Number: 9-104-049 Geographic Setting: United StatesIndustry Setting: InternetNumber of Employees: 4,000Gross Revenues: $1.2 billion revenues Event Year Start: 2002Event Year End: 2002 Subjects: Accounting; Cash flow; Financial accounting; Financial analysis; Internet; Stock options Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-104-050), 12p, by David F. Hawkins, Jacob Cohen
Case Author(s): Bradshaw, Mark T. Publication Date: 10/11/2001 Revision Date: 11/18/2005 Product Type: Case (Library) Product Description: The footnote disclosure for eBay, Inc. in 2000 indicates that if the company had accounted for employee stock options under the fair value method, its reported profit of $48 million would have been a loss of $91 million. The protagonist is a prospective member of the compensation committee of the board of directors, which provides a corporate governance perspective on the role of compensation in attracting, motivating, and retaining talented employees. May be used with: (9-102-039) Accounting for Employee Stock Options. HBS Number: 9-102-038 Geographic Setting: San Jose, CA Industry Setting: Stock markets Gross Revenues: $431 million revenues Event Year Start: 2000 Event Year End: 2000 Subjects: Accounting standards; Annual reports; Compensation; Corporate governance; Disclosure; Financial analysis; Financial statements; GAAP; SEC; Stock options Academic Discipline: Accounting & control Supplementary Materials: Supplement (Library), (9-103-025), 2p, by Mark T. Bradshaw; Supplement (Library), (9-106-027), 2p, by Mark T. Bradshaw, Michele Jurgens; Teaching Note, (5-103-026), 9p, by Mark T. Bradshaw
Case Healy, Paul M.; Jorgensen, Bjorn N.; Joseph, Penny Echlin has received a hostile takeover offer from SPX. Both companies have been undertaking major restructurings, and Echlin's shareholders face a difficult decision of whether to support current management or to sell out to SPX. Students are asked to analyze the two companies and to prepare a letter from the CEO of each to Echlin's shareholders explaining their positions. Teaching Purpose: Financial statement analysis introduction. HBS Number: 9-199-010 Type: Case (Library) Publication Date: 10/1/1998 Revision Date: 1/25/1999 Geographic Setting: Connecticut Industry Setting: auto parts Gross Revenues: $3.6 billion revenues Event Year Start: 1998 Event Year End: 1998 Subjects: Acquisitions; Automotive supplies; Financial analysis; Financial statements; Mergers
Case Author(s): Katz, Sharon; Healy, Paul M.; Sesia , Aldo, Jr. Publication Date: 08/24/2009 Revision Date: 09/09/2009 Product Type: Case (Library) HBS Number: 9-110-008 Geographic Setting: United States Industry Setting: Athletic & outdoor apparel industry Number of Employees: 8,000 Gross Revenues: $1.1 billion Event Year Start: 2005 Event Year End: 2005 Subjects: Accounting; Bankruptcy; Financial statements; Mergers & Acquisitions; Valuation Academic Discipline: Accounting & control Supplementary Materials: Supplement (Library), (9-110-009), 11p, by Sharon Katz, Paul M. Healy, Aldo Sesia Jr.; Supplement (Library), (9-110-010), 8p, by Sharon Katz, Paul M. Healy, Aldo Sesia Jr. 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.
Case Author(s): Katz, Sharon; Healy, Paul M.; Sesia , Aldo, Jr. Publication Date: 08/24/2009 Product Type: Supplement (Library) HBS Number: 9-110-009 Subjects: Accounting; Bankruptcy; Financial statements; Mergers & Acquisitions; Valuation Academic Discipline: Accounting & control Supplementary Materials: Supplement (Library), (9-110-010), 8p, by Sharon Katz, Paul M. Healy, Aldo Sesia Jr. 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. Must be used with: (9-110-008) Eddie Bauer (A).
Case Author(s): Katz, Sharon; Healy, Paul M.; Sesia , Aldo, Jr. Publication Date: 08/24/2009 Product Type: Supplement (Library) HBS Number: 9-110-010 Subjects: Accounting; Bankruptcy; Financial statements; Mergers & Acquisitions; Valuation Academic Discipline: Accounting & control 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. Must be used with: (9-110-008) Eddie Bauer (A); (9-110-009) Eddie Bauer (B).
Case Hawkins, David F. The owner of a small electrical supply firm has grown beyond his ability to fund growth with internally generated funds. He seeks a bank loan, which falls short of his needs. Students are asked to prepare a business plan to cope with this shortfall. Teaching Purpose: Demonstrates the power of pro forma financial projections. HBS Number: 9-195-149 Type: Case (Gen Exp) Publication Date: 11/30/1994 Geographic Setting: United States Industry Setting: electrical supply Company Size: small Gross Revenues: $2.5 million revenues Event Year Start: 1993 Event Year End: 1993 Subjects: Business plans; Electric industries; Financial analysis; Pro forma financial statements
Case Author(s): Lawler, William Publication Date: 01/01/2001 Revision Date: 02/26/2005 Product Type: Case (Field) Publisher: Babson College Product Description: Focuses on the efforts of Electronic Commerce Network, an early-stage start-up company providing electronic commerce services to Web merchants and their fulfillment, payment, and shipping partners. Examines its business model and the refinement of its business plan in preparation for another round of financing. HBS Number: BAB112 Subjects: Analysis; Business models; Business plans; Capacity planning; Cost accounting; Cost analysis; Electronic commerce; Entrepreneurial finance; Financing; Management accounting Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (BAB612), 30p, by William Lawler
Case Author(s): Healy, Paul M.; Cohen, Jacob Publication Date: 10/11/1999 Product Type: Note Product Description: Provides students with an overview of recent developments in the setting of accounting standards at a global level. HBS Number: 9-100-046 Subjects: Accounting standards; Financial reporting; GAAP Academic Discipline: Accounting & control
Teaching Note For use with 9-195-216 HBS Number: 5-197-013 Subjects: Board of directors; Control systems; Corporate culture; Corporate governance; Health care policy; Insurance; Nonprofit organizations; Social enterprise
Case Author(s): Herzlinger, Regina E.; Hilgenkamp, Ramona Publication Date: 04/10/1995 Revision Date: 08/07/1995 Product Type: Supplement (Library) Product Description: Supplements the (A) case. Must be used with: (9-195-216) Empire Blue Cross and Blue Shield (A). HBS Number: 9-195-217 Subjects: Board of directors; Control systems; Corporate culture; Corporate governance; Health care policy; Insurance; Nonprofit organizations; Social enterprise Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-197-013), 7p, by Regina E. Herzlinger, Ramona K. Hilgenkamp
Teaching Note For use with 9-195-217 HBS Number: 5-197-013 Subjects: Board of directors; Control systems; Corporate culture; Corporate governance; Health care policy; Insurance; Nonprofit organizations; Social enterprise
Case Author(s): Hawkins, David F. Publication Date: 04/10/1964 Revision Date: 01/22/2003 Product Type: Case (Field) HBS Number: 9-109-043 Geographic Setting: Canada Industry Setting: Ceramic industry; Glass & glassware industry Event Year Start: 1964 Event Year End: 1964 Subjects: Budgeting; Control systems; Line & staff management; Management accounting; Sales forecasting Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-109-067), 2p, by Regina E. Herzlinger Product Description: Concerns management control at the divisional level, and the use of budgets.
Case Herzlinger, Regina E.; Winslow, Ann Presents a brief description of an innovation in Magnetic Resonance Imaging that permits it to be used during surgery. Discusses the potential advantages and costs of this new technology. HBS Number: 9-196-104 Type: Case (Field) Publication Date: 10/10/1995 Subjects: Health; Hospital administration; Innovation; Technology
Case Author(s): Hawkins, David F.; Cohen, Jacob Publication Date: 04/22/2004 Revision Date: 03/07/2006 Product Type: Case (Library) 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.” HBS Number: 9-104-075 Geographic Setting: United States Industry Setting: Consulting Event Year Start: 2001 Event Year End: 2001 Subjects: Financial analysis; Financial ratios; Financial reporting Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-104-076), 6p, by David F. Hawkins, Jacob Cohen
Case Author(s): Hawkins, David F.; Cohen, Jacob Publication Date: 02/13/2003 Revision Date: 05/25/2006 Product Type: Case (Library) Product Description: The history of Ernst & Young provides a platform to discuss the issues related to the sale of the consulting business as well as the founding of the legal unit. It dovetails with the issues raised at Arthur Andersen regarding the role of the Big Four accounting firms and how they deal with issues of conflict of interest and internal controls to ensure independence. May be used with: (9-103-061) Arthur Andersen LLP. HBS Number: 9-103-060 Geographic Setting: Global Industry Setting: Accounting industry Number of Employees: 110,000 Gross Revenues: $10 billion revenues Event Year Start: 2001 Event Year End: 2002 Subjects: Accounting; Auditing; Conflicts of interest; Financial reporting Academic Discipline: Accounting & control
Case Author(s): Bruner, Christopher M.; Wall, Kevin F.; Reiling, Henry B. Publication Date: 01/12/2009 Revision Date: 05/19/2009 Product Type: Case (Library) HBS Number: 209095 Industry Setting: Telecommunications industry Event Year Start: 1999 Event Year End: 2006 Subjects: Executive compensation; Hostile takeovers Academic Discipline: Accounting & control Product Description: An abstract is not available for this product.
Case Author(s): Brem, Lisa; Narayanan, V.G. Publication Date: 07/16/2009 Product Type: Supplement (Library) HBS Number: 110005 Subjects: Business & government; Compensation; Executive compensation; Laws & regulations; Pay for performance Academic Discipline: Accounting & control Product Description: Supplements the (A) case. Must be used with: (109036) Executive Pay and the Credit Crisis of 2008.
Case Author(s): Healy, Paul M.; Choudhary, Preeti Publication Date: 08/15/2000 Revision Date: 02/28/2001 Product Type: Note Product Description: Discusses expense recognition in straightforward situations and then considers expense transactions that may be more complex to record. Recording expenses is not often clear-cut and can require considerable management judgment. Examples include situations in which: 1) The value of resources consumed is difficult to define; 2) Resources provide benefits for multiple years; 3) Resources are consumed, but the timing and amount of future payments is uncertain; and 4) Unused resources have declined in value. Teaching Purpose: For use in first-year MBA financial accounting courses in conjunction with cases that illustrate expense recognition dilemmas. May be used with: (9-100-037) Pre-Paid Legal Services, Inc.; (9-101-013) Reporting Income for Dot-coms; (9-187-088) Kansas City Zephyrs Baseball Club, Inc. HBS Number: 9-101-015 Subjects: Accounting procedures Academic Discipline: Accounting & control
Case Author(s): Hawkins, David F. Publication Date: 04/12/1995 Revision Date: 11/21/2000 Product Type: Note Product Description: Discusses accounting for extraordinary and unusual items, discontinued operations, and accounting changes. Teaching Purpose: To be used as a background note for cases involving income measurement. HBS Number: 9-195-185 Subjects: Accounting procedures; Financial analysis Academic Discipline: Accounting & control
Case Author(s): Miller, Gregory S. Publication Date: 08/16/2006 Product Type: Note HBS Number: 9-107-020 Subjects: Equity financing; Foreign investment; Governance; International business; International finance Academic Discipline: Accounting & control Product Description: Introduces students to factors that impact global equity flows, including institutional friction, investor protection, firm visibility, firm understanding, and culture.
Case Author(s): Simons, Robert L.; Weston, Hilary A. Publication Date: 11/09/1989 Revision Date: 06/24/1991 Product Type: Note Product Description: Provides statistics and other factual information on the Department of Defense procurement process, DOD expenditures, market share segmentation, the variety of contract types, and the role of the Defense Contract Audit Agency. HBS Number: 9-190-060 Subjects: Auditing; Contracts; Cost accounting; Cost allocation; Federal government; Government agencies; Purchasing Academic Discipline: Accounting & control
Case Author(s): Penalva, Fernando Publication Date: 04/12/2005 Revision Date: 06/14/2005 Product Type: Case (Field) Publisher: IESE University of Navarra HBS Number: IES090 Geographic Setting: Italy Industry Setting: Toy industry Company Size: mid-size Subjects: Balance sheets; Cash flow statements; Economic analysis; Financial accounting; Financial analysis Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (IES091), 17p, by Fernando Penalva Product Description: Examines a successful medium-size company in the toy sector. Illustrates the preparation of the three basic accountancy statements: balance sheet, profit and loss, and cash flow. Helps students to integrate these three main accountancy statements and shows them how they can be used to take economic decisions.
Teaching Note Author(s): Penalva, Fernando Publication Date: 02/11/2005 Revision Date: 11/18/2005 Product Type: Teaching Note Publisher: IESE University of Navarra HBS Number: IES091 Academic Discipline: Accounting & control Product Description: An abstract is not available for this product. Must be used with: (IES090) Fantasia, SpA.
Case Author(s): Hawkins, David F.; Cohen, Jacob Publication Date: 01/13/2004 Revision Date: 04/30/2004 Product Type: Case (Library) Product Description: The December 20, 1994 Mexican devaluation creates U.S. dollar losses for unprepared U.S. corporation with multiple operations in Mexico. Teaching Purpose: To illustrate accounting for a variety of foreign operations. HBS Number: 9-104-053 Geographic Setting: United States, Mexico Industry Setting: computer Event Year Start: 1994 Event Year End: 1994 Subjects: Accounting; Currency; Devaluation; Financial reporting; Foreign exchange rates; International finance; Losses; Mexico Academic Discipline: Accounting & control Supplementary Materials: Teaching Note, (5-104-054), 6p, by David F. Hawkins, Jacob Cohen
Case Rapier, Donella M. Summarizes the accounting principles governing employee stock options, including the recently issued accounting standard SFAS 123, Accounting for Stock-Based Compensation. Presents the theoretical issues in
