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9 300 011 Accounting Control 12 18 10 1 102079

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9 300 011 Accounting Control 12 18 10 1 102079 Powered By Docstoc
					Accounting & Control                                                                        12/18/10                                   1


102079                                       Myron Scholes, Mark Wolfson, Merle            Barron's regarding Bliss and its
Title: The 15% Delusion                      Erickson, Ed Maydew and Terry Shevlin.        accounting policies. Students are
Author(s): Hutton, Amy P.                    It focuses on some central concepts for       expected to evaluate the financial
Publication Date: 04/17/2002                 class discussion.                             statements of Bliss, giving consideration
Product Type: Reprint                        Industry Setting: Accounting servic es        to the issues raised in Barron's and
Abstract: Reprinted from Time Inc.           industry                                      Bliss's rebuttals.
Subjects: NO                                 Subjects: NO                                  Geographic Setting: Florida
SUBJECTS(KEYWORDS)                           SUBJECTS(KEYWORDS)                            Industry Setting: Energy
Length: 6p                                   Length: 21p                                   Company Size: small
                                             Year New: 2007                                Subjects: Accounting procedures; Cash
186084                                                                                     flow; Energy; Financial analysis;
Title: 33 Dunster Street (A)                 UV0444                                        Financial reporting; Financial strategy
Author(s): Merchant, Kenneth A.;             Title: A Supplement to Accounting for         Length: 33p
Paddison C                                   Stock Options
Publication Date: 11/06/1985                 Author(s): Frank, Mary Margaret               192091
Revision Date: 04/03/1986                    Publication Date: 07/30/2004                  Title: AB Astra
Product Type: Case (Field)                   Revision Date: 07/11/2007                     Author(s): Haw kins, David F.
Abstract: Describes control problems         Product Type: Case (Field)                    Publication Date: 02/18/1992
and approaches in a restaurant/bar           Abstract: This technical note provides        Revision Date: 07/02/1993
operation. The manager is faced w ith an     additional information w ith regards to the   Product Type: Case (Library)
option to invest in a new state-of-the-art   tax consequences of employee stock            Abstract: Astra places a value on its
computerized information and control         options and can be used in conjuction         R&D know ledge. The company also
system, and she has to decide if the         with UV0382. Specif ically, the note          uses content COA/constant kronos
control and planning benefits are greater    provides information about the                accounting. Examines capitalization of
than the costs.                              disqualification of incentive stock options   R&D costs and its relationship to
Geographic Setting: Cambridge, MA            (ISOs), the alternative minimum tax           economic reality financial reporting.
Industry Setting: Restaurant industry        consequnces of ISOs, and the Section          Withdrawn 01/03/00 - use 100-064.
Company Size: small                          83 (b) election. May be used w ith:           Geographic Setting: Sw eden
Gross Revenues: $2 million annual            (UV0382) Accounting for Stock Options.        Industry Setting: Pharmaceutical
revenues                                     Subjects: NO                                  industry
Subjects: Computer systems; Control          SUBJECTS(KEYWORDS)                            Gross Revenues: SEK 5 billion
systems; Information systems;                Length: 6p                                    revenues
Management accounting; Planning;             Year New : 2007                               Subjects: Financial reporting; Foreign
Restaurants                                                                                exchange rates; Inflation;
Length: 14p                                  193164                                        Pharmaceuticals; Research &
Supplementary Materials: Supplement          Title: A.B. Deutz GmbH                        development; Scandinavia
(Field), (186085), 1p, by Kenneth A.         Author(s): Haw kins, David F.                 Length: 18p
Merchant,                                    Publication Date: 06/28/1993
                                             Revision Date: 05/27/1994                     194003
186085                                       Product Type: Case (Gen Exp)                  Title: AB Astra: Growth with Quality
Title: 33 Dunster Street (B)                 Abstract: A U.S. company must decide          Author(s): Haw kins, David F.
Author(s): Merchant, Kenneth A.;             how to translate its German subsidiary's      Publication Date: 07/01/1993
Paddison C                                   DM financial statements into U.S. dollars     Product Type: Case (Library)
Publication Date: 11/06/1985                 for public and internal reporting             Abstract: AB Astra included a special
Product Type: Supplement (Field)             purposes. Teaching Purpose: Explore           section in the 1987 annual report
Abstract: Describes a problem that           financial and behavioral implications of      showing the impact of capitalizing R&D
occurred w ith a newly implemented           different approaches to translation of        expenditures on its 1978-87 financial
computerized information and control         financial statements from one currency        condition and results of operations.
system in a restaurant/bar. Must be used     to another. Withdrawn 01/03/00 - use          Teaching Purpose: 1) Explores internal
with: (186084) 33 Dunster Street (A).        100-012.                                      and external managerial implications of
Industry Setting: Restaurant industry        Geographic Setting: Global                    capitalizing R&D, 2) alternative forms of
Subjects: Computer systems; Control          Industry Setting: Machinery industry          communicating financial data to those
systems; Information systems;                Subjects: Accounting procedures;              external to the fir m. May be used with
Management accounting; Planning;             Currency; Financial reporting; Germany;       SKA (Sweden). Withdrawn 07/15/99 -
Restaurants                                  Machinery                                     use 195-164.
Length: 1p                                   Length: 7p                                    Geographic Setting: Sw eden
                                             Supplementary Materials: Teaching             Industry Setting: Pharmaceutical
UV0443                                       Note, (197063), 10p, by David F.              industry
Title: A Guide to Taxation and               Haw kins                                      Subjects: Financial reporting;
Mangement Decisions                                                                        International finance; Pharmaceuticals;
Author(s): Frank, Mary Margaret              183160                                        Research & development; Scandinavia
Publication Date: 08/09/2004                 Title: A.T. Bliss and Co., Inc.               Length: 7p
Revision Date: 07/11/2007                    Author(s): Bartczak, Norman J.
Product Type: Case (Field)                   Publication Date: 05/03/1983                  195180
Abstract: This guide provides an             Revision Date: 02/10/1984                     Title: AB SKA (Sweden)
overview of tax planning, the tax system,    Product Type: Case (Library)                  Author(s): Haw kins, David F.;
and tax laws. It can be used as a            Abstract: Involves a law suit instituted      Narayanan, V.G.; Simons, Robert L.
supplement to "Taxes and Business            by A.T. Bliss against Dow Jones for           Publication Date: 12/06/1994
Strategy: A Planning Approach," by           alleged libelous articles published in        Product Type: Case (Gen Exp)



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Abstract: A senior manager faces three       industries; Information systems; Matrix      placebos.
accounting and control decis ions related    organization; Planning                       Industry Setting: Pharmaceutical
to a new R&D project: to expense or          Length: 2p                                   industry
capitalize, how to implement                 Supplementary Materials: Teaching            Subjects: Budgeting; Health care;
management control over the R&D              Note, (198054), 13p, by Robert L.            Hospital administration; Information
function, and how to use activity-based      Simons, Antonio Davila                       technology; Medical supplies;
cost drivers for product costing.                                                         Pharmaceuticals; Vision
Geographic Setting: Sw eden                  193169                                       Length: 14p
Industry Setting: Computer industry          Title: ABC Co.                               Supplementary Materials: Reprint,
Gross Revenues: $37.5 million                Author(s): Herzlinger, Regina E.             (307033), 3p, by Regina E. Herzlinger
revenues                                     Publication Date: 05/17/1993                 NEW
Subjects: Activity based costing;            Revision Date: 06/16/1993
Computer industry; Financial reporting;      Product Type: Case (Gen Exp)                 U9905D
Management accounting; Scandinavia           Abstract: Discusses a company offering       Title: The ABC's of ABC: Activity-Based
Length: 8p                                   employee flexible-benefit plan options.      Costing and Management
                                             Industry Setting: Health servic es;          Author(s): Billington, Jim
192141                                       Insurance industry                           Publication Date: 05/01/1999
Title: ABB: Accountability Times Tw o        Subjects: Budgeting; Employee                Product Type: Harvard Management
(A)                                          benefits; Health services; Insurance         Update Article
Author(s): Simons, Robert L.                 Length: 2p                                   Abstract: Unlike traditional accounting
Publication Date: 05/19/1992                                                              methods, activity-based costing, or ABC,
Revision Date: 01/03/2000                    103704                                       counts the actual activities that go into
Product Type: Supplement (Field)             Title: ABC Pen Factory Tutorial              making a specif ic product (or delivering
Abstract: Describes the complexity of        Author(s): Kaplan, Robert S.                 a specific servic e), and attempts to figure
setting and reconciling performance          Publication Date: 08/01/2003                 the costs of those activities. ABC also
targets in a global, matrix company. The     Product Type: Online Tutorials               focuses on "cost drivers" that can guide
president of the Finnish industry and rail   Abstract: To preview this online             allocations. Activ ity-based management,
transport company has received targets       product, Authorized Faculty can call our     or ABM, takes the concept further, using
from tw o bosses--his regional superior      customer service department at 1-800-        cost information to evaluate an entire
and his business area superior. Each         545-7685 or 617-783-7600. Illustrates,       operation. The goal is to distinguish
has set different performance targets        via a guided audio tour accompanied by       between value-added costs (necessary)
(financial and non-financial) which must     dynamically changing spreadsheets, the       and non-value added costs
be reconciled. In addition, a bonus          role for activity-based cost systems. The    (unnecessary) and minimize the latter.
scheme must be developed and                 numerical example reveals the                This article discusses ABC and ABM in a
approved. Must be used w ith: (192140)       managerial problems created by a             Q & A format. Includes an annotated "If
Asea Brown Boveri: The ABACUS                traditional, labor-based, cost system        you want to learn more" section.
System.                                      when a company adds variety to its           Subjects: Activity based costing; Cost
Industry Setting: Electric power             product line. Demonstrates how               accounting; Cost allocation;
Subjects: Control systems; Electric          increased variety leads to increased         Performance measurement
industries; Information systems; Matrix      indirect and support costs that are          Length: 2p
organization; Planning                       misallocated by traditional cost systems.    List Price: $4.50
Length: 3p                                   A simple activity-based cost system is
Supplementary Materials: Teaching            constructed, dynamically, to capture the     9-109-009
Note, (198054), 13p, by Robert L.            cost of setups and inspections and then      Title: The AFSCME vs. Mozilo...and
Simons, Antonio Davila                       to assign them more accurately to the        "Say on Pay" for All! (A)
                                             specialty products that requir e more        Author(s): Weber, James; Ferri,
192142                                       setups and inspections. The revis ed cost    Fabrizio
Title: ABB: Accountability Times Tw o        and profit numbers are a surpris e to        Publication Date: 02/19/2009
(B)                                          management, but they also provide            Product Type: Case (Field)
Author(s): Simons, Robert L.                 better guidance for actions to enhance       Abstract: Union seeks to protect its
Publication Date: 05/19/1992                 profitability. To order this web-delivered   pension funds through shareholder
Revision Date: 01/11/2000                    product, call our customer service           activism focused on corporate
Product Type: Supplement (Field)             department at (800) 545-7685 or (617)        governance and executive
Abstract: Describes internal allocation      783-7600. May be used with: (198117)         compensation. The case uses
conflicts in a complex global company        The Classic Pen Co. : Developing an          Countrywide Financial as an example.
structured as a matrix organization. ABB     ABC Model.                                   Richard Ferlauto, director of pensions
Sw itzerland has secured and will build      Subjects: Activity based costing; Cost       and benefits policy at the AFSCME, the
an important pow er station project;         accounting; Cost analysis; Management        largest public sector workers union in the
how ever, internal market allocation         accounting                                   U.S., w as responsible for protecting the
policies dictate that this work be handled   NEW                                          pensions of its members. Because
by ABB Sweden. Transfer pricing issues                                                    pensions were invested for decades,
are described. The president of ABB          193168                                       Ferlauto w anted the companies in whic h
Sw itzerland must decide whether or not      Title: ABC Pharmaceuticals                   the union invested to be managed for
to escalate the conflict up to superiors     Author(s): Herzlinger, Regina E.             the long-term interests of shareholders.
for resolution. Must be used w ith:          Publication Date: 05/17/1993                 He believed this required good corporate
(192140) Asea Brown Boveri: The              Revision Date: 03/03/2008                    governance and effectiv e oversight by
ABACUS System.                               Product Type: Case (Gen Exp)                 the board of directors. The case
Industry Setting: Electric power             Abstract: To measure adverse                 explores the history of AFSCME's
Subjects: Control systems; Electric          cardiovascular outcomes of drugs or          shareholder activ ism on this front and



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Accounting & Control                                                                       12/18/10                                     3


particularly its use of shareholder          Geographic Setting: Virginia                 Length: 7p
proposals voted on by shareholders at        Industry Setting: Internet & online          Supplementary Materials: Teaching
annual meetings. The case then looks at      services industries                          Note, (188068), 7p, by Kenneth A.
the issue of executive compensation and      Number of Employees: 8,546                   Merchant
the idea that excessive compensation is      Gross Revenues: $2 billion revenues
a sign of poor governance. It also           Subjects: Accounting policies;               B0001B
discusses the union's Say on Pay             Acquisitions; High technology; Internet;     Title: AT&T Canada: A New Strategic
proposals that sought to allow               Research & development                       Governance System Quadruples Market
shareholders an advis ory vote on            Length: 23p                                  Value
executive compensation. Finally, the         Supplementary Materials: Supplement          Publication Date: 01/15/2000
case provides details on the rise of         (Library), (A166B), 2p, by Mary E. Barth,    Product Type: Balanced Scorecard
Countrywide Financial, its collapse, the     David W. Hoyt; Supplement (Library),         Report Artic le
role it played in the mortgage financial     (A166C), 6p, by Mary E. Barth, David W.      Abstract: At AT&T Canada, getting
crisis , and the excessive compensation      Hoyt                                         business unit leaders to focus on the
of its CEO.                                                                               right things requir ed a new governance
Geographic Setting: United States            A166B                                        model. The company made the
Event Year Start: 2008                       Title: AOL's Acquisition of Mirabilis (B):   Balanced Scorecard the centerpiece of a
Event Year End: 2008                         AOL Releases Q4 1998 Operating               new approach to decision making and
Subjects: NO                                 Results                                      the platform for a strategic management
SUBJECTS(KEYWORDS)                           Author(s): Barth, Mary E.; Hoyt, David       system that sought to eliminate
Length: 32p                                  W.                                           organizational barriers and realize cross-
                                             Publication Date: 12/05/2000                 functional synergies. The results were
9-109-057                                    Product Type: Supplement (Library)           dramatic: w ithin a three-year span, the
Title: The AFSCME vs. Mozilo...and           Publisher: Stanford University               company's account base grew from
"Say on Pay" for All! (B)                    Abstract: Supplements the (A) case.          350,000 customers to 750,000, and
Author(s): Weber, James; Ferri,              Must be used with: (A166A) AOL's             revenue per employee increased by
Fabrizio                                     Acquisition of Mirabilis (A): Accounting     36%. The accompanying interview w ith
Publication Date: 02/19/2009                 for Acquired In-Process R&D.                 Renato Dicenza, vice president of
Product Type: Supplement (Field)             Industry Setting: Stock markets              network services and business process
Abstract: Supplements the (A) case.          Subjects: Accounting policies;               improvement at AT&T ("A New
Subjects: NO                                 Acquisitions; High technology; Internet;     Governance Model Transforms Belief
SUBJECTS(KEYWORDS)                           Research & development                       Systems") highlights changing
Length: 6p                                   Length: 2p                                   employees' beliefs as the linchpin of the
                                                                                          turnaround.
A166A                                        A166C                                        Subjects: Balanced scorecard;
Title: AOL's Acquisition of Mirabilis (A):   Title: AOL's Acquisition of Mirabilis (C):   Corporate governance; Corporate
Accounting for Acquir ed In-Process R&D      Subsequent Developments                      strategy; Leadership; Strategy
Author(s): Barth, Mary E.; Hoyt, David       Author(s): Barth, Mary E.; Hoyt, David       formulation
W.                                           W.                                           Length: 8p
Publication Date: 12/05/2000                 Publication Date: 12/05/2000                 List Price: $9.50
Product Type: Case (Library)                 Product Type: Supplement (Library)
Publisher: Stanford University               Publisher: Stanford University               195165
Abstract: Explores the issues of             Abstract: Supplements the (A) case.          Title: AT&T Paradyne
accounting for in-process research and       Must be used with: (A166A) AOL's             Author(s): Kaplan, Robert S.
development (IPRD) for an acquisition        Acquisition of Mirabilis (A): Accounting     Publication Date: 05/01/1995
under purchase-method accounting.            for Acquired In-Process R&D.                 Revision Date: 04/21/1998
Provides information on acquisition          Industry Setting: Stock markets              Product Type: Case (Field)
accounting and the standards used for        Subjects: Accounting policies;               Abstract: A company making data
defining and treating IPRD. Also             Acquisitions; High technology; Internet;     communication devices has adopted a
discusses practic es that led to             Research & development                       Total Quality philosophy for working w ith
controversy over IPRD accounting in the      Length: 6p                                   suppliers, employees, and customers.
mid-1990s. The situation is the                                                           The finance group finds its existing cost
acquisition of a small software company      184037                                       system has become obsolete because of
(Mirabilis) w ith a very popular Internet    Title: ASK Computer Systems, Inc.            a shift from manual to automatic
software product for instant messaging,      Author(s): Merchant, Kenneth A.; Bitetti,    production technologies. As part of its
but w ith no revenues. The acquiring         Carolyn M.                                   improvement activities, the group
company, America Online, indicated in        Publication Date: 10/27/1983                 develops an activ ity-based costing
the acquisition announcement that it         Product Type: Case (Field)                   system to replace the obsolete standard
intended to write off a substantial          Abstract: The vice president-finance of      costing system. The new system is being
amount of the purchase pric e as IPRD.       ASK describes why he thinks softw are        used to value inventory for financial
Shortly after that announcement, the         development costs should be expensed.        reporting, provide monthly feedback on
new chief accountant of the SEC              Geographic Setting: California               operational effic iencies, and inform
indicated that the SEC w as concerned        Industry Setting: Softw are industry         product managers about the cost and
about the amount of such write-offs.         Company Size: small                          profitability of their products. It is also
Asks how the CFO of AOL should               Gross Revenues: $39 million sales            being used for target costing, influencing
respond and what the impact of the           Subjects: Accounting procedures;             decisions made by product design and
IPRD w rite-off amount w ill be on the       Computer industry; Control systems;          development engineers so that future
company's future earnings and stock          Decision making; Research &                  generations of products can be
price.                                       development; Software                        produced at lower cost. The case



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Accounting & Control                                                                       12/18/10                                  4


enables discussion about how well a            Chairman of the FASB, reflects on the      Year New : 2007
single system functions for these div erse     AT&T and NCR merger and AT&T's
roles, and to compare this company's           desire to qualif y the transaction for     107S16
target costing approach w ith those used       pooling of interest treatment, an          Title: ATH Technologies, Inc. (D),
by Japanese companies, such as                 accounting method allow ing companies      Spanish Version
Nissan, Komatsu, and Olympus.                  to record assets acquired in business      Author(s): Simons, Robert L.; Davila,
Geographic Setting: Florida                    combinations at historical cost rather     Antonio
Industry Setting: Telecommunications           than at fair value required by purchase    Publication Date: 07/23/1999
industry                                       accounting.                                Product Type: LACC Supplement
Number of Employees: 3,000                     Geographic Setting: United States          Abstract: Supplements the (A) case.
Gross Revenues: $300 million                   Industry Setting: Telecommunications       Designed as an in-class hand out. Must
revenues                                       industry                                   be used with: (107S19) ATH
Subjects: Activity based costing;              Company Size: large                        Technologies, Inc. (A): Making the
Communications equipment; Cost                 Subjects: Accounting policies;             Numbers, Spanish Version. May be
systems; Management accounting; Total          Acquisitions; Computer industry;           used with: (107S15) ATH Technologies,
quality                                        Financial reporting; Mergers               Inc. (E), Spanish Version; (107S18)
Length: 21p                                    Length: 32p                                ATH Technologies, Inc. (C), Spanish
Supplementary Materials: Teaching                                                         Version; (107S17) ATH Technologies,
Note, (199011), 10p, by Robert S.              2235BC                                     Inc. (B), Spanish Version.
Kaplan                                         Title: ATB Financial: Guiding Profitable   Industry Setting: Medical supplies
                                               Growth                                     Subjects: NO
198021                                         Author(s): Kaplan, Robert S.; Anderson,    SUBJECTS(KEYWORDS)
Title: AT&T WorldNet (A)                       Steven R.                                  Length: 5p
Author(s): Austin, Robert D.; Rodd,            Publication Date: 04/04/2007
Thomas                                         Product Type: HBS Press Chapter            1864
Publication Date: 02/24/1998                   Abstract: This chapter examines the        Title: Accounting & Management: Field
Product Type: Case (Library)                   application of TDABC to guide the          Study Perspectives (Hardcover)
Abstract: The issue of how to price            profitability of a recently deregulated    Author(s): Bruns, William J., Jr., ed.;
access to the Internet is addressed. To        financial services company, ATB            Kaplan, Robert S.
provide a basis for discussion of the          Financial. May be used w ith: (2221BC)     Publication Date: 10/01/1987
effects of pric ing that is not sensitive to   The Evolution of Time-Driven Activ ity-    Product Type: HBS Press Book
volume, netw ork externalities, and the        Based Costing: Introduction; (2222BC)      Abstract: A multi-authored text on the
strategic issues surrounding price wars        Estimating Process Times: The Role of      problems faced by companies as they
in a short course on microeconomics            Time Equations; (2223BC) Capacity          attempt to modernize their management
Industry Setting: Telecommunications           Cost Rates: The Practical Issues;          accounting systems. Examines how
industry                                       (2226BC) Implementing Time- Driven         companies such as Weyerhaeuser,
Subjects: Information technology;              ABC Models: Launching a Project;           Johnson & Johnson, and Hew lett-
Internet; Pricing; Pricing strategy;           (2227BC) What-If Analysis and Activity-    Packard have designed new control
Technology; Telecommunications; World          Based Budgeting: Forecasting               systems and provided new directions for
Wide Web                                       Resource Demands; (2228BC) Fast-           measuring product costs and managerial
Length: 3p                                     Track Profit Model: Creating the New       performance. A research colloquium
Supplementary Materials: Supplement            Due-Diligence Process for Mergers and      book.
(Library), (198022), 2p, by Robert D.          Acquisitions; (2229BC) Enhancing           Subjects: Accounting policies;
Austin, Thomas Rodd                            Business Process Improvements: New         Accounting procedures; Control
                                               Applications for Time-Driven ABC;          systems; Cost accounting; Cost
198022                                         (2230BC) Kemps LLC: Handling               allocation; Cost control; Management
Title: AT&T WorldNet (B)                       Product, Distribution, and Customer        accounting
Author(s): Austin, Robert D.; Rodd,            Variety; (2231BC) Sanac Logis tics:        Length: 374p
Thomas                                         Time Equations to Capture Complexities     List Price: $39.95
Publication Date: 02/24/1998                   in Logistics Performance; (2234BC)
Product Type: Supplement (Library)             Compton Financial: Using Time- Driven      BH007
Abstract: Supplements the (A) case.            ABC to Accomplish a Profit Turnaround;     Title: Accounting Choices and EVA
Must be used with: (198021) AT&T               (2236BC) Citigroup Technology              Author(s): McIntyre, Edw ard V.
WorldNet (A).                                  Infrastructure Division: Financial         Publication Date: 01/15/1999
Industry Setting: Telecommunications           Strategies for Managing IT as a            Product Type: Business Horizons
industry                                       Business Within a Business; (2237BC)       Artic le
Subjects: Information technology;              Global Insurance Company Private           Publisher: Business Horizons/Indiana
Internet; Pricing; Pricing strategy;           Client Group: Forecasting Key              University
Technology; Telecommunications; World          Employee Staffing Levels --The Benefits    Abstract: The accounting construct
Wide Web                                       of Time-Driven Activity-Based Costing;     know n as Economic Value Added (EVA)
Length: 2p                                     (2241BC) Jackson State University:         has met w ith growing interest, and is
                                               Introducing Business Concepts into         described by some as the real key to
195239                                         Education--The Benefits of Time-Driven     creating wealth. The main argument
Title: AT&T's Acquisition of NCR               Activity-Based Costing.                    proposed in favor of EVA over ROA is
Author(s): Barth, Mary E.; Coxe, Dale          Industry Setting: Financial servic es      that the former will encourage managers
O.                                             Subjects: NO                               to undertake desir able investments that
Publication Date: 06/14/1995                   SUBJECTS(KEYWORDS)                         the latter would discourage. But EVA,
Product Type: Case (Field)                     Length: 14p                                like any numbers derived from a firm's
Abstract: Dennis R. Beresford,                 List Price: $6.95                          accounting system, can be affected by



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Accounting & Control                                                                       12/18/10                                    5


the methods used in determining             during periods when pric es are               Publication Date: 01/31/1994
operating income and asset values. A        changing. Four types of accounting            Revision Date: 11/18/2002
series of examples illustrate how           measurements are illustrated, using           Product Type: Note
accounting method choice can heavily        simple examples.                              Abstract: Outlines the U.S. and non-
influence reported EVA, and that alleged    Subjects: Accounting procedures;              U.S. accounting for business
distortions caused by a partic ular         Financial analysis; Inflation; Valuation      combinations. May be used with:
accounting procedure may make matters       Length: 6p                                    (102032) Healthcare Brands Corp.
worse rather than better.                                                                 Subjects: Accounting procedures;
Subjects: Accounting procedures;            105081                                        Financial reporting; International finance
Financial analysis                          Title: Accounting at MacCloud Winery          Length: 9p
Length: 7p                                  Author(s): Haw kins, David F.; Kaplan,
                                            Robert S.; Miller, Gregory S.                 102034
193028                                      Publication Date: 06/16/2005                  Title: Accounting for Computer Software
Title: Accounting Framew ork, Financial     Revision Date: 09/01/2005                     Development Costs
Statements, and Some Accounting             Product Type: Case (Gen Exp)                  Author(s): Kaplan, Robert S.; Sandino,
Concepts                                    Abstract: Uses a fictional new w inery to     Tatiana
Author(s): Bruns, William J., Jr.           introduce accounting concepts and             Publication Date: 09/25/2001
Publication Date: 08/03/1992                practic es such as assets, liabilities,       Product Type: Note
Revision Date: 09/13/2004                   expenses, the matching principle, and         Abstract: Summarizes the debate on
Product Type: Note                          contingent activities. Designed to            accounting for computer softw are
Abstract: Introduces the accounting         approach the subject at a conceptual          development costs. Provides a historical
framew ork, basic financial statements,     level, allow ing class dis cussion to focus   description of the development of
and eleven accounting concepts.             on the underlying thought process             standards on accounting of computer
Subjects: Accounting policies;              regarding accounting, rather than on          software development costs, both in the
Accounting procedures; Financial            "proper" numerical calculations.              United States and internationally.
reporting                                   Subjects: NO                                  Describes how, after much debate,
Length: 12p                                 SUBJECTS(KEYWORDS)                            standard setters gave companies the
                                            Length: 2p                                    option to capitalize development costs
U0205E                                      Supplementary Materials: Teaching             that meet definitive standards, such as
Title: The Accounting Transparency Gap      Note, (106008), 8p, by David F.               proof of technological feasibility. An
(Guest Column)                              Haw kins, Gregory S. Miller                   exhibit reveals that, despite the
Author(s): Fuller, Joseph                   Year New : 2005                               requirement in the financial accounting
Publication Date: 05/01/2002                                                              standard to capitalize post-technological
Product Type: Harvard Management            105077                                        development costs, few large software
Update Article                              Title: Accounting for Asset-Backed            companies in the United States
Abstract: The Enron debacle                 Securitization                                capitalize any of their software
hammered home to the w ider public          Author(s): Miller, Gregory S.; Cohen,         development costs.
what accounting insiders have been          Jacob                                         Subjects: Cost accounting; Financial
aw are of for a long time--accounting       Publication Date: 05/27/2005                  reporting; Product development;
practic es have failed to keep pace with    Revision Date: 05/16/2006                     Research & development; Softw are
the complexity of business.                 Product Type: Note                            Length: 9p
Shareholders, regulators, and middle-       Abstract: Introduces the basic concept        NEW
level managers are often kept in the dark   of asset securitization and the
about how a company creates value.          accounting for these transactions.            193048
Joseph Fuller, the CEO of Monitor           Subjects: NO                                  Title: Accounting for Current Assets
Group, a global family of professional      SUBJECTS(KEYWORDS)                            Author(s): Bruns, William J., Jr.
services firms headquartered in             Length: 7p                                    Publication Date: 09/23/1992
Cambridge, MA, explains how                 Year New : 2006                               Revision Date: 09/13/2004
transparency and clarity can begin to fix                                                 Product Type: Note
the w idespread problem of inadequate       104074                                        Abstract: An introduction to accounting
accounting.                                 Title: Accounting for Business                for current assets: receiv ables,
Subjects: Accounting policies;              Combinations: Purchase Method                 inventories, and other current assets.
Communication in organizations;             Author(s): Haw kins, David F.; Martinez-      Included are discussions of FIFO, LIFO,
Corporate responsibility; Financial         Jerez, F. Asis                                average cost, and explanation of
management; Fiscal policy;                  Publication Date: 03/05/2004                  accounting for manufactured inventories.
Organizational problems                     Revision Date: 07/11/2007                     To be assigned with cases on inventory
Length: 2p                                  Product Type: Note                            valuation as an introduction to current
List Price: $4.50                           Abstract: Reviews business                    assets.
                                            combination, purchase method                  Subjects: Accounting policies;
183205                                      accounting standards, issues, and             Accounting procedures; Cost
Title: Accounting When Prices are           practic es.                                   accounting; Financial reporting;
Changing (w ith some Simple                 Subjects: Mergers; Purchasing                 Inventory management
Illustrations)                              Length: 9p                                    Length: 10p
Author(s): Bruns, William J., Jr.           Year New : 2004
Publication Date: 04/15/1983                                                              102039
Product Type: Note                          194086                                        Title: Accounting for Employee Stock
Abstract: Defines inflation and             Title: Accounting for Business                Options
illustrates the construction of pric e      Combinations: Purchase Method                 Author(s): Bradshaw, Mark T.
indexes and their use in accounting         Author(s): Haw kins, David F.                 Publication Date: 10/11/2001



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Revision Date: 02/15/2007                    Jr.                                          Subjects: NO
Product Type: Note                                                                        SUBJECTS(KEYWORDS)
Abstract: Employees who have been            100035                                       Length: 4p
granted stock options have the right to      Title: Accounting for Income Taxes           Year New : 2006
purchase shares of their company's           Author(s): Haw kins, David F.
stock at a specified price within a          Publication Date: 12/02/1999                 101021
specif ied time period. The accounting for   Revision Date: 02/24/2004                    Title: Accounting for Mergers &
such employee stock options has been a       Product Type: Note                           Acquisitions
controversial and complex topic for          Abstract: Discussion and illustration of     Author(s): Healy, Paul M.; Cohen,
decades. The debate has continued to         deferred tax accounting methods,             Jacob
the present time because of the high         concepts, and practices. A rewritten         Publication Date: 08/17/2000
visibility of company executives who         version of an earlier note.                  Revision Date: 10/20/2000
have made fortunes under their stock         Industry Setting: Government &               Product Type: Note
option programs. This note chronic les       regulatory                                   Abstract: Discusses merger and
the history and debate surrounding the       Subjects: Accounting procedures; Tax         acquisition accounting.
rules for stock options accounting and       accounting; Taxation                         Subjects: Accounting procedures;
provides a simple, instructive example of    Length: 7p                                   Financial reporting
accounting entries for fixed stock option                                                 Length: 7p
grants. May be used w ith: (102038)          193070
eBay, Inc.: Stock Option Plans (A).          Title: Accounting for Indirect Costs         106021
Subjects: Accounting policies; Financial     Author(s): Bruns, William J., Jr.            Title: Accounting for Pensions and
analysis                                     Publication Date: 11/17/1992                 Employee Benefits at Ford and Toyota
Length: 13p                                  Revision Date: 04/27/1993                    Author(s): Miller, Gregory S.; Skinner,
                                             Product Type: Note                           Douglas J.; Donohue, Laura E.
100024                                       Abstract: An introduction to processes       Publication Date: 09/16/2005
Title: Accounting for Foreign Operations     by which indirect costs are first assigned   Revision Date: 07/10/2006
Author(s): Haw kins, David F.                to cost centers and then assigned to         Product Type: Case (Library)
Publication Date: 11/23/1999                 products or servic es produced. A simple     Abstract: Uses Ford's and Toyota's
Revision Date: 02/20/2004                    schematic illustrates how expenditures       financial statements to familiarize
Product Type: Note                           are assigned to service centers or           students with the information provided in
Abstract: Students are required to           production centers, service centers to       pension footnotes. Allows students to
compute and explain the quality annual       production centers, and production           combine that information w ith other
earnings per share figures and major         centers to products.                         financial statement information to create
differences between managing domestic        Subjects: Accounting procedures; Cost        a greater understanding of the costs of
and global operations.                       accounting; Cost allocation; Cost            each company's business. Includes
Subjects: International operations           systems; Variance analysis                   directive questions.
Length: 14p                                  Length: 3p                                   Geographic Setting: Japan; United
NEW                                                                                       States
                                             198019                                       Industry Setting: Automotive industry
192040                                       Title: Accounting for Manufacturing          Number of Employees: 100,000
Title: Accounting for Frequent Fliers        Companies                                    Event Year Start: 2003
Author(s): Bruns, William J., Jr.;           Author(s): Datar, Srikant M.                 Event Year End: 2005
Harmeling, Susan S.                          Publication Date: 08/07/1997                 Subjects: NO
Publication Date: 11/14/1991                 Product Type: Note                           SUBJECTS(KEYWORDS)
Revision Date: 06/22/1993                    Abstract: The accounting for a               Length: 43p
Product Type: Case (Library)                 manufacturing company is examined,           Supplementary Materials: Teaching
Abstract: Airline frequent flier programs    including the flow of costs from raw         Note, (106035), 7p, by Gregory S. Miller
offer members the opportunity to earn        materials to w ork in process to finished    Year New : 2005
free flights by accumulating mileage.        goods and the dis tribution between an
Accounting and reporting the obligations     inventoriable or product cost and a          103052
of airlines and the cost of frequent flier   noninventoriable or period cost.             Title: Accounting for Pensions at
programs rais es diffic ult measurement      Subjects: Accounting procedures              General Motors Corp. (A)
issues. In 1991, the U.S. Securities and     Length: 3p                                   Author(s): Haw kins, David F.; Cohen,
Exchange Commission began to require                                                      Jacob
airlines to disclose the number of free      106025                                       Publication Date: 02/03/2003
flights program members took. The case       Title: Accounting for Marketable             Revision Date: 11/14/2003
allow s estimates of the cost and            Securities and the "Recycling" of Income     Product Type: Exercise
obligations of the United Air Lines          Author(s): Miller, Gregory S.                Abstract: A potential investor in General
program.                                     Publication Date: 11/08/2005                 Motors is gathering information about
Geographic Setting: United States            Revision Date: 09/28/2006                    investment in General Motor's stock. The
Industry Setting: Airline industry           Product Type: Note                           investigation leads the investor to review
Company Size: large                          Abstract: Gives an overview of               the General Motor's Web site and
Gross Revenues: $9.6 billion revenues        accounting for equity investments less       several CNBC interviews of General
Subjects: Accounting procedures;             than 20%. Uses this accounting to            Motors' executives. May be used with:
Airlines; Cost accounting; Cost              introduce the is sue of amounts included     (103053) Accounting for Pensions at
allocation; Financial reporting; Liability   in the statement of comprehensive            General Motors Corp. (B); (103054)
Length: 7p                                   income during a different time period        Accounting for Pensions at General
Supplementary Materials: Teaching            from its inclusion in net income             Motors Corp. (C).
Note, (193183), 18p, by William J. Bruns     (sometimes called "recycled earnings").      Industry Setting: Automotive industry



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Subjects: Automobiles                       Revision Date: 10/04/2002                   Abstract: Describes activity-based
Length: 1p                                  Product Type: Case (Library)                budgeting at W.S. Industries. Also
NEW                                         Abstract: Investigates the 1994 Intel       describes target costing-led product
                                            Pentium plan.                               redesign, and product, customer, and
103053                                      Geographic Setting: United States           order profitability. May be used with:
Title: Accounting for Pensions at           Industry Setting: Computer industry         (101062) Activity Based Management at
General Motors Corp. (B)                    Gross Revenues: $8.7 billion revenues       W.S. Industries (A).
Author(s): Haw kins, David F.; Cohen,       Subjects: Accounting policies;              Geographic Setting: India
Jacob                                       Computer systems; Financial                 Industry Setting: Electric power
Publication Date: 02/03/2003                accounting; High technology products        Number of Employees: 1,250
Revision Date: 11/14/2003                   Length: 10p                                 Gross Revenues: $20 million revenues
Product Type: Exercise                      Supplementary Materials: Teaching           Subjects: Activity based costing;
Abstract: A potential investor in General   Note, (102077), 9p, by Gregory S. Miller,   Electric industries; India; Performance
Motor's stock reviews the retiree benefit   V.G. Narayanan                              measurement
note data included in the company's                                                     Length: 18p
2001 financial statements as part of the    193044                                      Supplementary Materials: Teaching
investment analysis of the company.         Title: Activity Accounting--Another Way     Note, (103011), 14p, by V.G. Narayanan
May be used with: (103052) Accounting       to Measure Costs
for Pensions at General Motors Corp.        Author(s): Bruns, William J., Jr.           105059
(A); (103054) Accounting for Pensions       Publication Date: 09/28/1992                Title: Activity-Based Costing and
at General Motors Corp. (C).                Revision Date: 05/14/2004                   Capacity
Industry Setting: Automotive industry       Product Type: Note                          Author(s): Kaplan, Robert S.
Subjects: Automobiles                       Abstract: Explains the principal            Publication Date: 03/04/2005
Length: 6p                                  differences between traditional cost        Revision Date: 03/20/2006
NEW                                         accounting systems and activ ity-based      Product Type: Note
                                            costing systems.                            Abstract: Discusses the use of
193032                                      Subjects: Accounting procedures;            budgeted rather than historical data in
Title: Accounting for Post-Retirement       Activity based costing; Cost accounting;    an activity-based costing (ABC) model
Benefits                                    Cost allocation; Cost analysis ; Cost       and argues for calculating rates using
Author(s): Bruns, William J., Jr.;          control; Cost systems                       practic al capacity, not actual utilization.
Haw kins, David F.; Zablatsky, Marc H.      Length: 3p                                  An ABC model need not be limited to
Publication Date: 09/14/1992                                                            analysis of historical data. When cost
Product Type: Note                          101062                                      driver rates are calculated based on
Abstract: Summarizes requirements of        Title: Activity Based Management at         forecasted data, they can be used
Financial Accounting Standards Board        W.S. Industries (A)                         proactiv ely for decis ions such as pricing
Statement 106 requiring accounting for      Author(s): Narayanan, V.G.; Pothen,         and order acceptance. Second, to avoid
post-retirement benefits other than         Sanjay T.                                   distortion of cost driver rates caused by
pensions. A chart shows effect on           Publication Date: 11/21/2000                unused capacity, the rates should be
companies that have adopted statement.      Revision Date: 11/14/2002                   calculated using the practical capacity of
Subjects: Accounting policies;              Product Type: Case (Field)                  the resources performing the activity.
Accounting procedures; Employee             Abstract: W.S. Industries undertakes        Discusses how to estimate practical
benefits; Financial reporting; Liability;   the design and implementation of an         capacity in various situations, including
Management accounting                       activity based costing (ABC) system, and    lumpy capacity acquis ition, ramp-up of
Length: 5p                                  the ABC information empow ers workers       capacity utilization, seasonal and peak-
                                            to make process improvement decisions.      load capacity, and differing service
193046                                      Workers' incentive pay is tied to cost      quality levels from supplied capacity.
Title: Accounting for Property, Plant,      savings from process improvements.          Subjects: Activity based costing;
Equipment and Other Assets                  May be used with: (102063) Activ ity        Capacity analysis; Cost accounting;
Author(s): Bruns, William J., Jr.           Based Management at W.S. Industries         Management accounting
Publication Date: 09/22/1992                (B).                                        Length: 10p
Revision Date: 09/13/2004                   Geographic Setting: India                   Year New : 2005
Product Type: Note                          Industry Setting: Electric power
Abstract: An introduction to                Number of Employees: 1,254                  BH058
depreciation accounting and                 Gross Revenues: $10 million revenues        Title: Activity-Based Costing for the
depreciation methods for capital assets.    Subjects: Activity based costing;           Small Business: A Primer
Also covers gains or losses on asset        Electric industries; India; Performance     Author(s): Baxendale, Sidney J.
disposal and accounting for other           measurement                                 Publication Date: 01/15/2001
investments and intangibles.                Length: 15p                                 Product Type: Business Horizons
Subjects: Accounting policies;              Supplementary Materials: Teaching           Artic le
Accounting procedures; Financial            Note, (103011), 14p, by V.G. Narayanan      Publisher: Business Horizons/Indiana
reporting; Valuation                                                                    University
Length: 10p                                 102063                                      Abstract: Ow ners of small firms are not
                                            Title: Activity Based Management at         likely to give much thought to an
101072                                      W.S. Industries (B)                         accounting system during the planning
Title: Accounting for the Intel Pentium     Author(s): Narayanan, V.G.; Cott,           or implementation phases of their
Chip Flaw                                   Jeremy                                      business. The business plan forces them
Author(s): Miller, Gregory S.;              Publication Date: 02/19/2002                to use pro forma financial statements,
Narayanan, V.G.; Brem, Lisa                 Revision Date: 11/22/2002                   and soon afterwards they will need
Publication Date: 06/26/2001                Product Type: Case (Field)                  certif ied accounting methods for meeting



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Accounting & Control                                                                          12/18/10                                     8


the needs of investors, lenders, and           Abstract: Commercial heat-treating            collection period, and whether the
taxing authorities. But systems designed       company faced with the problem of             liabilities should remain on the books.
solely for those needs often fail to           determining a pricing procedure based         Geographic Setting: United States
provide the managerial accounting              on costs when many of the costs are           Industry Setting: Financial servic es
information necessary to operate the           fixed.                                        Number of Employees: 1,300
venture--to make sound operating,              Industry Setting: Fabricated metals           Subjects: Financial reporting;
strategic , and tactical decisions. The        Subjects: Cost accounting; Cost               Investment banking; Securities
traditional accounting system relied on to     allocation; Metals; Pricing                   Length: 31p
do this is "absorption costing."               Length: 13p                                   Supplementary Materials: Teaching
Absorption costing, however, does not                                                        Note, (A160), 14p, by Mary E. Barth,
include costs of marketing and                 198031                                        Dale O. Coxe
distribution. This article demonstrates        Title: Adelphia Communications Corp.
how activ ity-based costing (ABC)              Author(s): Healy, Paul M.                     80307
provides a better framework for gauging        Publication Date: 09/23/1997                  Title: Advantages of Fund Accounting in
the profitability of product lines and         Revision Date: 03/30/2000                     "Nonprofits"
avoids some of the distortions caused by       Product Type: Case (Library)                  Author(s): Herzlinger, Regina E.;
absorption costing. ABC is partic ularly       Abstract: A bank officer must make a          Sherman, H. David
useful in service firms by identif ying        loan application decision for a large but     Publication Date: 05/01/1980
activities, specifying cost drivers for each   financially troubled cable broadcaster.       Product Type: Harvard Business
activity, calculating charging rates for       Geographic Setting: United States             Review Artic le
each activity, and allocating costs to         Industry Setting: Cable television            Abstract: Many executives have
each product/service. In particular, ABC       industry                                      attempted to simplify the reporting
enables the firm to isolate the costs of       Gross Revenues: $233 million                  procedures of fund accounting by using
unused capacity. Simple examples are           revenues                                      business practices. However, nonprofit
provided and worked through one step           Subjects: Communications industry;            enterprises have financial structures and
at a time to illustrate the differences in     Financial analysis; Financial reporting;      objectives different from those of
logic and conclusions yielded by ABC as        Loan evaluation                               business. Managers of nonprofit
opposed to absorption costing.                 Length: 29p                                   institutions need greater familiarity w ith
Subjects: Activity based costing;              Supplementary Materials: Teaching             the requirements of nonprofit financial
Entrepreneurial finance;                       Note, (100086), 11p, by Paul M. Healy         structures and accounting practices. A
Entrepreneurship; Management                                                                 review of the components of fund
accounting                                     177174                                        accounting and an illustrative case help
Length: 8p                                     Title: Adtel Ltd.                             clarify the principles.
                                               Author(s): Malone, Claudine B.                Subjects: Budgeting; Financial
196134                                         Publication Date: 03/01/1977                  management; Nonprofit accounting;
Title: Activity-Based Management at            Product Type: Case (Field)                    Nonprofit organiz ations
Stream International                           Abstract: Presents the results of a           Length: 12p
Author(s): Kaplan, Robert S.; Klein,           market research test of an advertis ing
Norman                                         campaign. The question is: do the test        193088
Publication Date: 04/01/1996                   results indicate a sufficient consumer        Title: Adventurous Computer Games,
Revision Date: 04/25/1996                      response to warrant the additional            Inc.
Product Type: Case (Field)                     advertis ing expenditure.                     Author(s): Bruns, William J., Jr.
Abstract: Stream International's               Industry Setting: Advertis ing industry       Publication Date: 01/11/1993
Crawfordsville, Indiana facilities             Subjects: Advertising campaigns;              Revision Date: 05/10/2004
undertake the design and                       Budgeting; Cost analysis ; Market             Product Type: Case (Gen Exp)
implementation of an activity-based            research; Test markets                        Abstract: A new company producing
costing project. After analyzing the costs     Length: 23p                                   computer games must begin to
assigned to 161 work activities,                                                             capitalize computer software
Crawfordsville managers present five           194127                                        development cost. To do so requires a
proposals for change based on ABM              Title: Advanta Corp.                          cost accounting system, decisions about
results, then meet to decide whic h to         Author(s): Wilson, G. Peter; Barth, Mary      whic h costs to capitalize, and how to
implement.                                     E.                                            match costs to future revenues. Teaches
Geographic Setting: Crawfordsville, IN         Publication Date: 03/01/1994                  accounting standards for computer
Industry Setting: Softw are industry           Revision Date: 10/25/1994                     software development costs.
Gross Revenues: $1.3 billion revenues          Product Type: Case (Field)                    Geographic Setting: United States
Subjects: Activity based costing; Cost         Abstract: David Berkow itz and Bill           Industry Setting: Softw are industry
accounting; Cost analysis; Cost control;       Ackman of Gotham Partners, L.P., an           Company Size: start-up
Cost systems                                   investment limited partnership, are trying    Number of Employees: 45
Length: 25p                                    to decide what position, if any, they         Gross Revenues: $1.3 million revenues
Supplementary Materials: Teaching              should take in Advanta Corp., a highly        Subjects: Accounting policies;
Note, (198079), 10p, by Robert S.              focused marketer of financial servic es.      Accounting procedures; Cost
Kaplan                                         They are concerned that Advanta has           accounting; Financial reporting; Software
                                               been overstating earnings by                  Length: 11p
104051                                         recogniz ing unrelated income related to      Supplementary Materials: Teaching
Title: Adamian Metallurgical Corp.             the securitization of credit card             Note, (199034), 8p, by William J. Bruns
Author(s): Vancil, Richard F.                  receiv ables and understating the related     Jr.
Publication Date: 04/06/1959                   liabilities. At issue is whether the income
Revision Date: 10/02/1973                      should be recognized when the                 199020
Product Type: Case (Field)                     receiv ables are securities or during the     Title: Adventurous Computer Games,



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Inc. (Abridged)                              Industry Setting: Aviation industry          Geographic Setting: Canada
Author(s): Bruns, William J., Jr.            Company Size: small                          Industry Setting: Aluminum industry
Publication Date: 09/08/1998                 Subjects: Aircraft; Control systems;         Subjects: Canada
Revision Date: 10/15/1998                    Decentralization; Entrepreneurship;          Length: 4p
Product Type: Case (Gen Exp)                 Information systems; Management
Abstract: A new company that                 accounting; Profit centers                   187197
manufactures computer games must             Length: 16p                                  Title: Alc on Laboratories, Inc. (A)
begin to capitalize computer software                                                     Author(s): Merchant, Kenneth A.;
development costs. Issues that must be       804S03                                       Paddison C
addressed include the effects of             Title: Air tex Aviation, Spanish Version     Publication Date: 06/16/1987
capitalization and decis ions about how      Author(s): Hall, Brian J.; Madigan,          Product Type: Case (Field)
to match costs w ith future revenues.        Carleen                                      Abstract: Discusses control of the
Geographic Setting: United States            Publication Date: 04/11/2000                 research and development (R&D)
Industry Setting: Softw are industry         Revision Date: 12/03/2001                    function of a drug company.
Company Size: start-up                       Product Type: LACC Case                      Management is concerned that the R&D
Number of Employees: 45                      Abstract: Tw o young and inexperienced       resources be used effectively , and it has
Gross Revenues: $1.3 million revenues        MBAs buy a virtually bankrupt company.       implemented a number of cost reports,
Subjects: Accounting policies;               They design a decentralized control          forecast review processes, and
Accounting procedures; Cost                  system organized around profit centers.      performance incentives. Still it is uneasy
accounting; Financial reporting; Software    As a case in control systems, there is       about this area which is crucial to the
Length: 9p                                   ample detail for a dis cussion of design     success of the company, and it feels it
Supplementary Materials: Teaching            issues, control of independent profit        does not have an effective way to
Note, (199034), 8p, by William J. Bruns      centers, and details about decentralized     measure R&D productivity.
Jr.                                          control. A rewritten version of an earlier   Geographic Setting: Fort Worth, TX
                                             case.                                        Industry Setting: Eye care;
101003                                       Geographic Setting: Texas                    Pharmaceutical industry
Title: Aerospace Technologies, Inc.          Industry Setting: Aviation industry          Gross Revenues: $400 million annual
Author(s): Healy, Paul M.; Cohen,            Company Size: small                          sales
Jacob                                        Subjects: Aircraft; Control systems;         Subjects: Budgeting; Control systems;
Publication Date: 07/07/2000                 Decentralization; Entrepreneurship;          Management of professionals; Matrix
Product Type: Case (Field)                   Information systems; Management              organization; Pharmaceuticals;
Abstract: Ben Galil's privately held         accounting; Profit centers                   Productivity; Research & development
engineering consulting firm represents       Length: 17p                                  Length: 16p
aerospace products manufacturers in
Israeli government biddings. The             179042                                       193117
company incurs expenses for years            Title: Alc an Aluminium Ltd. (A)             Title: Alexander Hospital Gift Shoppe
before getting paid. This case deals w ith   Author(s): Bruns, William J., Jr.;           Author(s): Herzlinger, Regina E.
the alternative methods for booking          Hertenstein, Julie H.                        Publication Date: 05/14/1993
revenues and expenses (i.e., cash and        Publication Date: 08/01/1978                 Product Type: Case (Gen Exp)
accrual accounting). It examines             Product Type: Case (Field)                   Abstract: Discusses economic events
whether the company is profitable and        Abstract: A set of illustrations of          that occurred during the fis cal year.
whether its current commission structure     alternative methods for accounting for       Teaching Purpose: For class
is sound.                                    inflation actually developed by and          discussion, to illustrate an administrative
Geographic Setting: Philadelphia, PA         presented in company reports by Alc an       situation.
Industry Setting: Aerospace industry         between 1974 and 1977.                       Industry Setting: Retail industry
Number of Employees: 6                       Geographic Setting: Canada                   Company Size: small
Subjects: Accounting procedures;             Industry Setting: Aluminum industry          Subjects: Accounting procedures;
Aerospace industry; Middle East;             Gross Revenues: $3 billion revenues          Financial management; Inventory
Profitability analysis                       Subjects: Canada; Financial reporting        management; Retailing
Length: 4p                                   Length: 24p                                  Length: 2p
                                             Supplementary Materials: Supplement          Supplementary Materials: Teaching
800269                                       (Pub Mat), (179216), 4p, by William J.       Note, (193118), 4p, by Regina E.
Title: Air tex Aviation                      Bruns Jr., Julie H. Hertenstein              Herzlinger
Author(s): Hall, Brian J.; Madigan,
Carleen                                      179216                                       171182
Publication Date: 04/11/2000                 Title: Alc an Aluminium Ltd. (B)             Title: Allegheny Ludlum Industries, Inc.
Revision Date: 12/03/2001                    Author(s): Bruns, William J., Jr.;           Author(s): Shank, John K.
Product Type: Case (Field)                   Hertenstein, Julie H.                        Publication Date: 11/05/1970
Abstract: Tw o young and inexperienced       Publication Date: 02/01/1979                 Revision Date: 07/14/1971
MBAs buy a virtually bankrupt company.       Product Type: Supplement (Pub Mat)           Product Type: Case (Library)
They design a decentralized control          Abstract: Presents Alcan's replacement       Abstract: Management decides to
system organized around profit centers.      cost and current purchasing power            change its method of inventory
As a case in control systems, there is       financial data from the 1978 annual          valuation. A shareholder group, led by
ample detail for a dis cussion of design     report. This permits comparison of the       United Corp., seeks to have the decis ion
issues, control of independent profit        tw o sets of figures, analy sis of the       overruled.
centers, and details about decentralized     reasons for the differences, and             Geographic Setting: United States
control. A rewritten version of an earlier   selection of method which "best" fits        Industry Setting: Steel industry
case.                                        reality. Must be used w ith: (179042)        Gross Revenues: $500 million sales
Geographic Setting: Texas                    Alcan Aluminium Ltd. (A).                    Subjects: Accounting procedures;



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Inventory management; Steel;                  Abstract: An introductory case in cash      by the FASB.
Stockholders                                  flow analy sis . Based on the 1989 income   Subjects: Cash flow ; Financial
Length: 12p                                   statement balance sheet at a ski resort     reporting; Management accounting
                                              company, the case provides additional       Length: 17p
172022                                        information to allow a student to do both
Title: Allegheny Ludlum Industries, Inc.      a direct and indirect statement of cash     101045
(B)                                           flows.                                      Title: Amazon.com in the Year 2000
Author(s): Shank, John K.                     Geographic Setting: California; Utah        Author(s): Palepu, Krishna G.; Cott,
Publication Date: 12/01/1990                  Industry Setting: Ski                       Jeremy
Product Type: Supplement (Library)            Company Size: small                         Publication Date: 06/05/2001
Abstract: Deals w ith a reversal of a         Gross Revenues: $20 million sales           Revision Date: 07/12/2001
previously publicized strategic financial     Subjects: Cash flow ; Management            Product Type: Case (Library)
reporting decision. Must be used with:        accounting; Recreation                      Abstract: An analy st's critique of
(171182) Allegheny Ludlum Industries,         Length: 7p                                  Amazon's prospectus from the
Inc.                                                                                      perspective of its bond holders.
Subjects: Financial reporting; Inventory      105706                                      Geographic Setting: Seattle, WA
management; Valuation                         Title: Alternative Choice Decision          Industry Setting: Internet & online
Length: 2p                                    Analysis, Online Tutorial                   services industries; E-commerce
                                              Author(s): Haw kins, David F.;              Number of Employees: 9,000
182257                                        Narayanan, V.G.; Cohen, Jacob;              Gross Revenues: $2.8 billion revenues
Title: Allentone Industries (A)               Jurgens, Michele                            Subjects: Bonds; Financial analysis ;
Author(s): Sandretto, Michael J.              Publication Date: 01/11/2006                Securities analy sis
Publication Date: 05/04/1982                  Product Type: Online Tutorials              Length: 32p
Revision Date: 04/20/1984                     Abstract: Shows how managers use            Supplementary Materials: Supplement
Product Type: Case (Gen Exp)                  information on costs and revenues to        (Library), (101112), 3p, by Krishna G.
Abstract: Provides cost information on a      decide between possible alternative         Palepu, Jeremy Cott; Teaching Note,
product which may be manufactured in          courses of action. Presents tw o case       (104003), 9p, by Krishna G. Palepu
the United States or assembled in             examples of differential cost analysis.
England. The firm must prepare a bid on       The first, a make or buy decision,          101112
an order for hearing aids to the British      examines two alternatives in whic h only    Title: Amazon.com in the Year 2001:
National Health Service. The bid must         costs vary. The second presents a           The Question of Going Concern
be in pounds sterling. Both pricing and       situation in w hic h both revenues          Author(s): Palepu, Krishna G.; Cott,
control can be discussed.                     (changes in pric e and volume) and costs    Jeremy
Geographic Setting: Midw estern United        (including fix ed costs) change. Both       Publication Date: 06/20/2001
States                                        analyses allow students to act as           Product Type: Supplement (Library)
Industry Setting: Hearing aid industry        managers and conclude whic h of several     Abstract: Supplements Amazon.com in
Company Size: small                           alternatives yields the greatest            the Year 2000. Must be used with:
Subjects: Cost analy sis ; International      differential profits. May be used with:     (101045) Amazon.com in the Year 2000.
business; Medical supplies; Pricing           (100105) To Trim or Not to Trim: That Is    Subjects: Bonds; Financial analysis ;
Length: 5p                                    the Question; (192063) Hilton               Securities analy sis
                                              Manufacturing Co.; (105011) Superior        Length: 3p
182004                                        Manufacturing Co., Teaching Note;
Title: Allied Paper, Inc.                     (197097) Prestige Telephone Co.;            102S02
Author(s): Bruns, William J., Jr.;            (197103) Precis ion Worldwide, Inc.;        Title: America Online, Inc., Spanish
Hendrick PK                                   (191168) Bridgeton Industries:              Version
Publication Date: 01/02/1982                  Automotive Component & Fabrication          Author(s): Palepu, Krishna G.; Hutton,
Product Type: Case (Field)                    Plant, Teaching Note.                       Amy P.
Abstract: Division president feels return     Subjects: NO                                Publication Date: 02/13/1996
on investment criterion gives improper        SUBJECTS(KEYWORDS)                          Revision Date: 02/24/1997
and misleading clues to action during a       Supplementary Materials: Teaching           Product Type: LACC Case
period of inflation. Another system is        Note, (106048), 10p, by David F.            Abstract: America Online's (AOL) price
proposed in an attempt to overcome            Haw kins, V.G. Narayanan, Jacob             has soared nearly 2,000% since its IPO.
deficiencies of the ROI.                      Cohen, Michele Jurgens; Teaching Note,      How ever, there is considerable
Geographic Setting: Midw estern United        (107040), 11p, by David F. Haw kins         disagreement among analysts regarding
States                                        Year New : 2006                             the future prospects of AOL. Although
Industry Setting: Paper industry                                                          many analysts are bullish on the stock,
Company Size: large                           178169                                      short sellers have sold around 7 million
Subjects: Capital budgeting; Cash flow ;      Title: Alternative Funds Flow Statement     shares. Teaching Purpose: Provides an
Management accounting; Paper                  Formats                                     opportunity for students to discuss: 1)
industry; Return on investment                Author(s): Haw kins, David F.;              the sustainability of AOL's business
Length: 13p                                   Pearlman, Leslie K.                         strategy, 2) AOL's accounting decisions
                                              Publication Date: 02/13/1978                to capitalize softw are development costs
191048                                        Revision Date: 04/30/1979                   and subscriber acquisition costs, and 3)
Title: Alpine Meadows of Tahoe, Inc.          Product Type: Note                          the rationality of AOL's current stock
Author(s): Bruns, William J., Jr.; Ellison,   Abstract: Describes funds/flow formats      price given the rapidly changing online
David J.                                      proposed by Professor Hunt and used         consumer service industry. Also provides
Publication Date: 10/04/1990                  by several major institutional research     an opportunity for students to conduct a
Revision Date: 12/04/1991                     firms that are alternatives to the format   complete financial statement analysis of
Product Type: Case (Library)                  suggested by statement No. 14, issued       AOL using the four steps: business



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strategy analy sis , accounting analysis,   the supplemental voluntary disclosures        Group, a staff group. The Group studies
financial analysis, and prospective         accompanying AOL's earnings                   proposals , identifies key areas where
analysis.                                   announcements adding non-financial            information is missing or unclear, seeks
Industry Setting: Internet & online         measures such as numbers of                   additional information from the project's
services industries                         advertis ers, e-mails, and web hits.          proposers, identifies others who bear a
Gross Revenues: $394.3 million              Clearly demonstrates the benefits to          relationship to the proposed project, and
revenues                                    AOL as management changed its                 asks their opinions on the project. These
Subjects: Accounting procedures;            financial reporting and disclosure            are incorporated into the Group's
Financial analysis; Financial reporting;    practic es to better reflect the company's    recommendation to the Committee.
Information servic es; Services             new business model. Teaching Purpose:         These processes are explored in tw o
Length: 32p                                 To discuss how AOL's management               proposals to manufacture Gamma, the
                                            articulated its new business model to the     company's highly successful plastic food
196130                                      financial community by changing its           container. Although the current
Title: America Online, Inc.                 financial reporting and disclosure.           corporate strategy deemphasizes the
Author(s): Palepu, Krishna G.; Hutton,      Withdrawn 02/22/02.                           packaging business, both a domestic
Amy P.                                      Industry Setting: Internet & online           and foreign business unit submit
Publication Date: 02/13/1996                services industries                           requests for funds for new Gamma
Revision Date: 02/24/1997                   Number of Employees: 8,500                    manufacturing facilities. American Can
Product Type: Case (Library)                Gross Revenues: $2 billion revenues           approved the domestic proposal;
Abstract: America Online's (AOL) stock      Subjects: Accounting procedures;              students must decide how they, as
price has soared nearly 2,000% since its    Financial analysis; Financial reporting;      members of the Business Investment
IPO. How ever, there is considerable        Information servic es; Services               Group, w ill manage the foreign proposal.
disagreement among analysts regarding       Length: 29p                                   Geographic Setting: Connecticut;
the future prospects of AOL. Although                                                     United Kingdom
many analysts are bullish on the stock,     187194                                        Industry Setting: Packaging, carton &
short sellers have sold around 7 million    Title: American Bank                          container industries
shares.                                     Author(s): Kaplan, Robert S.; Kallapur,       Company Size: large
Industry Setting: Internet & online         Sanjay                                        Number of Employees: 26,000
services industries                         Publication Date: 06/08/1987                  Gross Revenues: $4.1 billion sales
Gross Revenues: $394.3 million              Revision Date: 08/25/1988                     Subjects: Capital budgeting; Capital
revenues                                    Product Type: Case (Field)                    investments; Packaging; Resource
Subjects: Accounting procedures;            Abstract: American Bank is developing         allocation; Strategy implementation
Financial analysis; Financial reporting;    a new system to compute product costs.        Length: 32p
Information servic es; Services             The deregulated, more competitive             Supplementary Materials: Teaching
Length: 28p                                 environment for commercial banks has          Note, (187177), 12p, by Julie H.
Supplementary Materials: Teaching           created both problems and opportunities       Hertenstein
Note, (199037), 7p, by Amy P. Hutton,       for banking operations. In order to pric e
Krishna G. Palepu                           existing products and assess the              186113
                                            desirability of new product introduction, a   Title: American Manufacturing Co.
100090                                      system is needed to estimate the              Author(s): Haw kins, David F.
Title: America Online--1996-99              demands that each banking product             Publication Date: 11/06/1985
Author(s): Hutton, Amy P.; Leamon,          places on the organiz ation's resources.      Product Type: Case (Gen Exp)
Ann                                         Geographic Setting: United States             Abstract: Management establishes
Publication Date: 05/03/2000                Industry Setting: Banking industry            theories for future losses and anticipates
Revision Date: 06/02/2000                   Company Size: large                           future tax credits in measuring the
Product Type: Case (Library)                Gross Revenues: $1.5 billion assets           income effect.
Abstract: Documents how America             Subjects: Banking; Commercial                 Geographic Setting: United States
Online's (AOL) management used its          banking; Cost accounting; Cost analysis ;     Industry Setting: Agriculture industry
financial reporting and disclosure          Cost systems                                  Gross Revenues: $750 million sales
strategy to transform the company's         Length: 20p                                   Subjects: Accounting policies;
stock from "everyone's least favorite" to   Supplementary Materials: Teaching             Accounting procedures; Financial
"one of the world's best loved stocks"      Note, (189101), 6p, by Robert S. Kaplan       reporting
and a member of the S&P 500. During                                                       Length: 9p
this time period, management                187013
repositioned AOL from being an online       Title: American Can Co.                       190078
service provider to becoming a new          Author(s): Hertenstein, Julie H.;             Title: American Red Cross Blood
media company by seeking alternative        Hansen, Karen E.                              Services: Northeast Region
revenue sources (advertising and e-         Publication Date: 02/03/1987                  Author(s): Simons, Robert L.; Weston,
commerce revenues) in addition to           Revision Date: 04/07/1987                     Hilary A.
subscriber revenues. The case permits a     Product Type: Case (Field)                    Publication Date: 01/12/1990
discussion of how AOL's management          Abstract: Describes the business              Revision Date: 03/28/1991
articulated its new business model to the   investment review process at American         Product Type: Case (Field)
financial community, in part by changing    Can. Large investment projects are            Abstract: Recounts the financial
its financial reporting and dis closure     proposed by individual business units,        difficulties and management changes
practic es. Management changed AOL's        but must be approved by a committee of        experienced by American Red Cross
accounting policies to ones more            corporate officers, the Business              Blood Services: Northeast Region
consis tent with its new business model,    Investment Committee. Focuses on the          (NER) during the 1980s. After
worked to shif t AOL's analyst coverage     intervening step when proposals are           summarizing industry-wide changes in
from tech to (new) media, and changed       reviewed by the Business Investment           the collection, testing, and distribution of



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blood and blood products, the case             Note, (183192), 8p, by William J. Bruns       Company Size: Fortune 500
describes the way in which NER                 Jr., Julie H. Hertenstein                     Gross Revenues: $110 million
management responded to those                                                                revenues
changes. The types of changes                  A176                                          Subjects: Financial analysis ; Financial
highlighted include: the transition from       Title: Amphenol Corp.: The KKR                reporting; Information servic es; Product
non-financial to financial planning and        Leveraged Recapitalization                    introduction; Research & development
monitoring systems; organizational             Author(s): Barth, Mary E.; Cotarelo,          Length: 26p
restructuring; increased dissemination         Jose                                          Supplementary Materials: Teaching
of financial information among line            Publication Date: 05/06/1999                  Note, (187190), 9p, by Krishna G.
management; and conversion to a cost           Revision Date: 11/16/2001                     Palepu
accounting system based on cost center         Product Type: Case (Library)
accountability. The primary teaching           Publisher: Stanford University                102030
objective is to illustrate both the need for   Abstract: In late May 1997, Felicia           Title: Anagene, Inc.
and the challenges of changing                 Miranda at the Securities and Exchange        Author(s): Kaplan, Robert S.; Darw all,
management control systems in                  Commission saw yet another leveraged          Christina
response to changes in an organization's       recapitalization transaction pass her         Publication Date: 10/01/2001
marketplace and strategy. The case             desk. She wondered whether the SEC            Revision Date: 03/13/2008
reveals various factors that must be           would have to be more proactiv e in           Product Type: Case (Field)
considered to implement major control          addressing the issue of leveraged             Abstract: An entrepreneurial, publicly
changes including management training,         recapitalization accounting. Over the last    traded biotech company has begun
differing management styles, information       tw o years, Miranda had seen dozens of        production and sales of its core product--
systems capabilities, corporate culture,       leveraged recapitalizations and               cartridges that permit DNA samples to
and a continually changing market.             understood the intricacies of the practice    be analyzed on a microchip. In the early
Geographic Setting: Dedham, MA                 well. Nevertheless, she still believed that   quarters, sales are diffic ult to forecast
Industry Setting: Medical laboratories;        many of the deals her offic e saw had         and the company has experienced
Blood & plasma                                 one goal in mind--the avoidance of            fluctuating production volumes and
Company Size: small                            goodw ill. Miranda w ondered whether the      unpredictable gross margins, whic h has
Gross Revenues: $50 million revenues           leveraged recapitalization structure was      upset the board of directors. The finance
Subjects: Budgeting; Control systems;          commensurate w ith the economic               staff investigates whether to adopt a new
Financial management; Management of            realities of the transaction or whether the   costing approach based on capacity.
change; Nonprofit organiz ations;              transactions were just leveraged buyouts      With large amounts of unused capacity,
Restructuring; Social enterprise               in disguise? As the protector of the          the decision of how to apply capacity
Length: 21p                                    public w ith regard to securities is sues,    costs is critical to the company's
Supplementary Materials: Teaching              she wondered what the effects on              management and its reporting strategy
Note, (191167), 10p, by Robert L.              remaining shareholders would be from          with analy sts.
Simons                                         such recapitalizations. She understood        Geographic Setting: San Diego, CA
                                               that the hard-and-fast rules behind such      Industry Setting: Biotechnology
183169                                         an accounting practice were relatively        industry
Title: American Standard, Inc.: The            unclear and wondered whether now was          Number of Employees: 170
Inflation Accounting System                    the time to come dow n with an                Gross Revenues: $12 million revenues
Author(s): Bruns, William J., Jr.;             authoritative bulletin from the               Subjects: Capacity analysis; Cost
Hertenstein, Julie H.                          commission, particularly in light of the      accounting; Management accounting
Publication Date: 03/22/1983                   FASB's project on business                    Length: 17p
Revision Date: 03/24/1988                      combinations.                                 Supplementary Materials: Teaching
Product Type: Case (Field)                     Geographic Setting: Connecticut               Note, (102078), 12p, by Robert S.
Abstract: Describes the inflation-             Industry Setting: Electronics industry        Kaplan
adjusted accounting system                     Number of Employees: 6,900
implemented for internal management            Gross Revenues: $919 million                  190061
control purposes at American Standard.         revenues                                      Title: Analog Devices, Inc.: The Half-
Unlike most U.S. firms, American               Subjects: Leveraged buyouts;                  Life System
Standard uses inflation accounting as its      Recapitalization; Regulation                  Author(s): Kaplan, Robert S.
primary system of measurement                  Length: 20p                                   Publication Date: 03/16/1990
internally. Teaching objectives are: 1) to                                                   Revision Date: 06/29/1993
identify management's objectives and           187153                                        Product Type: Case (Field)
reasons for implementing the system, 2)        Title: Anacomp, Inc.                          Abstract: The company has committed
to identify the key structural elements of     Author(s): Palepu, Krishna G.                 to major improvements in quality, cost,
the inflation accounting system, and 3)        Publication Date: 03/26/1987                  and on-time delivery performance.
to evaluate the advantages and                 Revision Date: 12/17/1996                     Despite strong senior management
disadvantages the system offers.               Product Type: Case (Library)                  support, however, the actual rate of
Industry Setting: Manufacturing                Abstract: Anacomp develops softw are          improvement w as dis appointing until a
industries                                     for the financial services industry. The      new measurement philosophy was
Company Size: Fortune 500                      company values research and                   introduced. The new approach specif ied
Gross Revenues: $2.7 billion sales             development partnerships to develop           expected rates of improvement and
Subjects: Control systems;                     new softw are products. The case              compared actual improvements to the
Management accounting; Performance             focuses on the business and financial         expected rate. Operational people
measurement; Planning systems; Profit          reporting implications of this new product    preferred the new measures to the
planning                                       development strategy.                         monthly financial reports they continued
Length: 18p                                    Geographic Setting: Indianapolis, IN          to receiv e. The case explores the
Supplementary Materials: Teaching              Industry Setting: Softw are industry          conflicts between financial



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measurements and operating                  allocation; Cost analysis ; Cost systems;   184127
improvements.                               Variance analysis                           Title: Anderson Motors, Inc. (D) and
Geographic Setting: Massachusetts           Length: 8p                                  Analysis of Anderson Motors, Inc. (C)
Industry Setting: Semiconductor                                                         Author(s): Bruns, William J., Jr.
industry                                    184119                                      Publication Date: 02/28/1984
Company Size: mid-size                      Title: Anderson Motors, Inc. (A)            Product Type: Supplement (Gen Exp)
Gross Revenues: $440 million sales          Author(s): Bruns, William J., Jr.           Abstract: Discloses analysis of previous
Subjects: Cost control; Learning curves;    Publication Date: 02/28/1984                case information and new information
Management accounting; Productivity;        Product Type: Case (Gen Exp)                about unfolding "deal" in an automobile
Quality control; Semiconductors             Abstract: A self-paced learning case for    dealership. Rewritten version of a case
Length: 26p                                 use in groups with little instructor        originally by D.F. Haw kins and A.
Supplementary Materials: Teaching           guidance. Rewritten version of a case       McCosh. Must be used with: (184119)
Note, (191103), 10p, by Robert S.           originally by D.F. Haw kins and A.          Anderson Motors, Inc. (A).
Kaplan                                      McCosh.                                     Industry Setting: Automotive industry
                                            Industry Setting: Automotive industry;      Subjects: Automobiles; Control
186078                                      Retail industry                             systems; Decision analy sis;
Title: Analysis and Reporting of            Gross Revenues: $5 million sales            Management accounting; Transfer
Intercorporate Investments and              Subjects: Automobiles; Control              pricing
Business Combinations                       systems; Decision analy sis;                Length: 4p
Author(s): Haw kins, David F.               Management accounting; Transfer
Publication Date: 10/04/1985                pricing                                     113095
Product Type: Note                          Length: 5p                                  Title: Andrews Corp. (A)
Abstract: A discussion of the analysis of   Supplementary Materials: Supplement         Author(s): Yeager, J.R.; McInnes JM
and accounting for business acquisition     (Gen Exp), (184125), 3p, by William J.      Publication Date: 03/01/1966
using the purchase and pooling of           Bruns Jr.; Supplement (Gen Exp),            Product Type: Case (Field)
interest accounting methods.                (184126), 5p, by William J. Bruns Jr.;      Abstract: Cost accounting with joint and
Subjects: Accounting procedures;            Supplement (Gen Exp), (184127), 4p, by      by-product costs--relevant costing.
Acquisitions; Financial reporting           William J. Bruns Jr.                        Geographic Setting: Midw estern United
Length: 22p                                                                             States
                                            184125                                      Industry Setting: Furniture industry
103062                                      Title: Anderson Motors, Inc. (B) and        Gross Revenues: $6-7 million sales
Title: Analyzing Edison Schools, Inc. (A)   Analysis of Anderson Motors, Inc. (A)       Event Year Start: 1966
Author(s): Haw kins, David F.; Cohen,       Author(s): Bruns, William J., Jr.           Event Year End: 1966
Jacob                                       Publication Date: 02/28/1984                Subjects: Control systems; Cost
Publication Date: 02/25/2003                Product Type: Supplement (Gen Exp)          accounting; Furniture; Managerial
Revision Date: 04/30/2006                   Abstract: Discloses analysis of previous    economics
Product Type: Case (Library)                case information and new information        Length: 12p
Abstract: Provides the background           about unfolding "deal" in an automobile
information for Edison Schools, Inc. and    dealership. Rewritten version of a case     88406
the 2001 financial statements and           originally by D.F. Haw kins and A.          Title: Another Hidden Edge: Japanese
footnotes.                                  McCosh. Must be used with: (184119)         Management Accounting
Geographic Setting: United States           Anderson Motors, Inc. (A).                  Author(s): Hiromoto, Toshiro
Industry Setting: Education industry        Industry Setting: Automotive industry       Publication Date: 07/01/1988
Gross Revenues: $375 million                Subjects: Automobiles; Control              Product Type: Harvard Business
revenues                                    systems; Decision analy sis;                Review Artic le
Subjects: Financial reporting               Management accounting; Transfer             Abstract: The most essential difference
Length: 27p                                 pricing                                     between management accounting in the
Supplementary Materials: Supplement         Length: 3p                                  United States and Japan is
(Library), (103067), 8p, by David F.                                                    philosophical. Accounting plays more of
Haw kins, Jacob Cohen                       184126                                      an "influential" than an "informational"
NEW                                         Title: Anderson Motors, Inc. (C) and        role in Japan. In general, Japanese
                                            Analysis of Anderson Motors, Inc. (B)       accounting systems are designed to be
196109                                      Author(s): Bruns, William J., Jr.           consis tent with corporate strategy, not
Title: Analyzing Standard Costs,            Publication Date: 02/28/1984                independent of it. There is a more direct
Technical Note                              Product Type: Supplement (Gen Exp)          linkage than in the United States
Author(s): Narayanan, V.G.                  Abstract: Discloses analysis of previous    between management accounting
Publication Date: 11/07/1995                case information and new information        practic es and overall corporate goals .
Product Type: Note                          about unfolding "deal" in an automobile     Geographic Setting: Japan
Abstract: Explains variance analysis.       dealership. Rewritten version of a case     Subjects: Accounting procedures;
Concepts of price variance and quantity     originally by D.F. Haw kins and A.          Corporate strategy; Financial
variance are introduced to analyze prime    McCosh. Must be used with: (184119)         management; Japan; Management
cost variances. Spending variance and       Anderson Motors, Inc. (A).                  accounting
capacity variance are used to analy ze      Industry Setting: Automotive industry       Length: 4p
overhead variance. Consis tent with         Subjects: Automobiles; Control
conducting variance analy sis in an         systems; Decision analy sis;                185085
activity-based costing setting. All         Management accounting; Transfer             Title: Apollo Computer (A)
concepts are illustrated graphically.       pricing                                     Author(s): Sandretto, Michael J.
Subjects: Activity based costing;           Length: 5p                                  Publication Date: 12/13/1984
Budgeting; Cost accounting; Cost                                                        Revision Date: 09/27/1985



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Product Type: Case (Field)                   Publication Date: 11/09/2094               Revision Date: 06/20/2006
Abstract: Describes production planning      Product Type: HBS Press Chapter            Product Type: Case (Library)
and control systems in a very rapidly        Abstract: This chapter discusses the       Abstract: This case highlights the
grow ing manufacturing firm. Strategic       use and misuse of information              history of Arthur Andersen and the
and cost issues are also discussed.          technology in apply ing the concepts       collapse of the firm follow ing the Enron
Geographic Setting: Massachusetts            around the four levers of control in       Corp. audit and the Department of
Industry Setting: Computer industry          practic e. May be used with: (2411BC)      Justice obstruction of justice conviction.
Company Size: mid-size                       Introduction: Strategy, Organiz ations,    May be used with: (103060) Ernst &
Subjects: Computer industry; Cost            and Control; (2412BC) A Balancing Act:     Young LLP.
control; Production controls ; Production    Tensions to Be Managed: Strategy,          Industry Setting: Accounting industry
planning; Production scheduling;             Organizations, and Control; (2413BC)       Number of Employees: 85,000
Strategic planning                           Beliefs and Boundaries: Framing the        Gross Revenues: $10 billion revenues
Length: 17p                                  Strategic Domain; (2414BC) Diagnostic      Subjects: Auditing; Financial reporting
                                             Control Systems: Implementing              Length: 17p
185086                                       Intended Strategies; (2415BC)              NEW
Title: Apollo Computer (B)                   Interactive Control Systems: Adapting to
Author(s): Sandretto, Michael J.             Competitive Environments; (2416BC)         199027
Publication Date: 12/13/1984                 The Control Levers in Action:              Title: Asea Brown Boveri (Condensed)
Revision Date: 09/27/1985                    Controlling Business Strategy;             Author(s): Simons, Robert L.
Product Type: Case (Field)                   (2417BC) The Dynamics of Controlling       Publication Date: 11/10/1998
Abstract: Describes Apollo's cost            Strategy; (2418BC) Appendix A:             Revision Date: 12/01/1998
systems and cost control, beginning in       Checklist Summary of the Levers of         Product Type: Case (Field)
the product development stage.               Control.                                   Abstract: The merger of Asea AB and
Geographic Setting: Massachusetts            Subjects: NO                               BBC Brow n Boveri required a
Industry Setting: Computer industry          SUBJECTS(KEYWORDS)                         restructuring of operations and a change
Company Size: mid-size                       Length: 13p                                in organizational cultures. Competitive
Subjects: Computer industry; Cost            List Price: $6.95                          success also necessitated the benefits
accounting; Cost allocation; Cost control;   Year New : 2007                            of scale while remaining "local" for
Cost systems; Strategic planning                                                        political and customer-responsiv eness
Length: 9p                                   197005                                     reasons. The case describes these
                                             Title: Appliance Co.: Accounting for       competitive pressures, which resulted in
2418BC                                       Bad Debt and Warranty Service Costs        the decision to adopt a matrix
Title: Appendix A: Checklist Summary         Author(s): Haw kins, David F.              organization. To be used w ith Asea
of the Levers of Control                     Publication Date: 08/19/1996               Brown Boveri: The ABACUS System.
Author(s): Simons, Robert                    Product Type: Case (Gen Exp)               Geographic Setting: Sw eden
Publication Date: 11/09/2094                 Abstract: A start-up company must          Industry Setting: Electronic instruments
Product Type: HBS Press Chapter              decide what resources it has available     & controls
Abstract: This chapter summarizes the        for bad debts and warranty costs.          Company Size: large
what, why, how, when, and who of the         Geographic Setting: United States          Number of Employees: 150,000
four basic levers managers use to            Industry Setting: Appliance industry;      Gross Revenues: $17.8 billion
control the formation and implementation     Manufacturing industries                   revenues
of business strategy. May be used with:      Company Size: start-up                     Subjects: Control systems; Electric
(2419BC) Appendix B: Use and Misuse          Subjects: Accounting procedures;           industries; Information systems; Matrix
of Information Technology: Levers of         Appliances; Cost accounting                organization; Organiz ational structure;
Control Revisited; (2417BC) The              Length: 3p                                 Planning; Restructuring
Dynamics of Controlling Strategy;                                                       Length: 6p
(2416BC) The Control Levers in Action:       197047
Controlling Business Strategy;               Title: Arch Communications Group, Inc.     192140
(2415BC) Interactive Control Systems:        Author(s): Palepu, Krishna G.;             Title: Asea Brown Boveri: The ABACUS
Adapting to Competitive Environments;        Srinivasan, Sarayu                         System
(2414BC) Diagnostic Control Systems:         Publication Date: 02/21/1997               Author(s): Simons, Robert L.
Implementing Intended Strategies;            Product Type: Case (Library)               Publication Date: 05/19/1992
(2413BC) Beliefs and Boundaries:             Abstract: The market values Arch           Revision Date: 01/03/2000
Framing the Strategic Domain;                differently from analysts' values.         Product Type: Case (Field)
(2412BC) A Balancing Act: Tensions to        Geographic Setting: United States          Abstract: Describes the computer-
Be Managed: Strategy, Organizations,         Industry Setting: Communications           based information system (ABACUS)
and Control; (2411BC) Introduction:          industry; Wireless carriers                used to monitor and control business
Strategy, Organizations, and Control.        Subjects: Communications equipment;        operations in a complex, global
Subjects: NO                                 Technology; Valuation                      company. Describes the technic al
SUBJECTS(KEYWORDS)                           Length: 28p                                attributes of the database system,
Length: 5p                                   Supplementary Materials: Teaching          financial reporting requir ements, target
List Price: $6.95                            Note, (104035), 12p, by Kris hna G.        setting and profit calculations on a full-
Year New: 2007                               Palepu                                     cost basis (including interest on capital
                                                                                        employed and replacement cost
2419BC                                       103061                                     depreciation). Exhibits illustrate both
Title: Appendix B: Use and Misuse of         Title: Arthur Andersen LLP                 inputs and graphic al outputs from the
Information Technology: Levers of            Author(s): Haw kins, David F.; Cohen,      system as well as the details of
Control Revisited                            Jacob                                      accounting calculations. May be used
Author(s): Simons, Robert                    Publication Date: 02/13/2003               with: (192139) Asea Brown Boveri;



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Accounting & Control                                                                        12/18/10                                    15


(78303) Problems of Matrix                    Author(s): Kaplan, Robert S.                 Teaching Purpose: Focus is on the
Organizations.                                Publication Date: 12/05/1996                 "softness" of the financial data provided
Geographic Setting: Europe; Global            Revision Date: 02/29/2000                    in quarterly reports.
Industry Setting: Electronic instruments      Product Type: Note                           Geographic Setting: New York, NY
& controls                                    Abstract: Describes the first stage of the   Industry Setting: Industrial goods
Company Size: large                           tw o-stage cost assignment process from      Gross Revenues: $1 billion revenues
Number of Employees: 200,000                  support/servic e departments to              Subjects: Financial analysis ; Financial
Gross Revenues: $27 billion revenues          production cost centers. May be used         reporting
Subjects: Control systems; Electric           with: (197048) Assigning Support             Length: 11p
industries; Information systems; Matrix       Department Expenses to Production
organization; Planning                        Cost Centers (B): Flexible Budgets,          156002
Length: 24p                                   Technical Note.                              Title: Atherton Co.
Supplementary Materials: Teaching             Subjects: Cost accounting;                   Author(s): Anthony, Robert N.; Lavoie,
Note, (198055), 8p, by Robert L.              Management accounting                        Robert L.
Simons; Supplement (Field), (192141),         Length: 7p                                   Publication Date: 04/01/1956
3p, by Robert L. Simons; Supplement                                                        Revision Date: 11/01/1982
(Field), (192142), 2p, by Robert L.           197048                                       Product Type: Case (Gen Exp)
Simons                                        Title: Assigning Support Department          Abstract: Involves a decision on
                                              Expenses to Production Cost Centers          whether to lower a pric e to competitive
105054                                        (B): Flexible Budgets, Technical Note        levels and thus increase volume or
Title: Assessing Accounting Risk              Author(s): Kaplan, Robert S.                 maintain the price at the present level.
Author(s): Haw kins, David F.                 Publication Date: 01/08/1997                 Industry Setting: Textile industry
Publication Date: 02/08/2005                  Product Type: Note                           Event Year Start: 1956
Revision Date: 06/01/2006                     Abstract: Describes the use of flexible      Event Year End: 1956
Product Type: Note                            budgets to assign support/service            Subjects: Competition; Pricing strategy;
Abstract: Describes a framework that          department costs to production cost          Textiles
financial analysts can use to assess the      centers. May be used with: (197046)          Length: 3p
likelihood of accounting misstatements        Assigning Support Department
in financial statements. May be used          Expenses to Production Cost Centers          183200
with: (105047) WorldCom, Inc.: Tw o           (A).                                         Title: Atiken Precision Manufacturing
Views.                                        Subjects: Cost accounting;                   Author(s): Cooper, Robin; Beaudry S
Subjects: Accounting procedures;              Management accounting                        Publication Date: 04/29/1983
Financial analysis; Risk assessment           Length: 7p                                   Product Type: Case (Gen Exp)
Length: 7p                                                                                 Abstract: This is a self -graded
Year New : 2005                               183058                                       examination that examines the
                                              Title: Assuming Control at Altex Aviation    bookkeeping of a small manufacturing
101014                                        (A)                                          firm. It requires two and 1/2 hours to
Title: Asset Reporting                        Author(s): Churchill, Neil C.; Merchant,     complete, and the students have to
Author(s): Healy, Paul M.; Choudhary,         Kenneth A.; Goodhue, Edmund M.               identify the journal entries, post T-
Preeti                                        Publication Date: 08/16/1982                 accounts, identify the nature of the
Publication Date: 08/15/2000                  Revision Date: 01/28/1988                    accounts and then prepare an income
Revision Date: 01/24/2001                     Product Type: Case (Field)                   statement and balance sheet. Rewritten
Product Type: Note                            Abstract: Tw o young and inexperienced       version of a case by J. Dearden.
Abstract: Using historical cost and           MBAs buy a virtually bankrupt company.       Geographic Setting: United States
conservatism to identify and value            They design a decentralized control          Industry Setting: Manufacturing
assets, this case explains the criteria for   system organized around profit centers.      industries
asset reporting in straightforward            Geographic Setting: Texas                    Company Size: small
situations and then examines scenarios        Industry Setting: Aircraft industry          Subjects: Accounting procedures;
where implementing the criteria for           Company Size: small                          Control systems; Manufacturing
recognition and valuation of assets is        Gross Revenues: $1 million sales             Length: 15p
conceptually challenging. These more          Subjects: Aircraft; Control systems;
complex situations occur when: 1)             Decentralization; Entrepreneurship;          F0405D
Ow nership or control of a resource is        Information systems; Management              Title: Audit Committees Can't Add
uncertain; 2) The economic benefits           accounting; Profit centers                   Author(s): Weil, Roman L.; Morse,
from outlays are uncertain or difficult to    Length: 32p                                  Gardiner
quantify; or 3) Resource values have          Supplementary Materials: Teaching            Publication Date: 05/01/2004
changed. May be used with: (100027)           Note, (183059), 9p, by Neil C. Churchill,    Product Type: Harvard Business
Microsoft's Financial Reporting Strategy;     Kenneth A. Merchant, Edmund M.               Review Artic le
(101027) The MCI-WorldCom                     Goodhue                                      Abstract: University of Chicago's
Combination (A); (198001) Depreciation                                                     Roman Weil charges that many audit
at Delta Air Lines and Singapore Airlines     198012                                       committee members are financially
(A).                                          Title: Astoria International, Inc.           illiterate--and he has the test results to
Subjects: Financial reporting                 Author(s): Haw kins, David F.; Bartczak,     prove it.
Length: 6p                                    Norman J.                                    Industry Setting: Auditing
                                              Publication Date: 11/07/1997                 Subjects: Accounting policies; Auditing;
197046                                        Product Type: Case (Gen Exp)                 Financial reporting
Title: Assigning Support Department           Abstract: Discusses management's             Length: 3p
Expenses to Production Cost Centers           decision regarding the accounting            Year New : 2004
(A)                                           judgments inherent in quarterly reports.



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185099                                       Publication Date: 09/04/1996                   each year to force management to
Title: Auditor's Opinion                     Revision Date: 11/12/1999                      address the determinants of long-term
Author(s): Haw kins, David F.                Product Type: LACC Case                        performance. Teaching Purpose: To
Publication Date: 05/07/1985                 Abstract: The managing director of one         demonstrate the power of boundary
Product Type: Note                           of ADP's divisions must recommend              systems in forcing management to
Abstract: Describes the nature of the        whether to div est, harvest, or grow the       address strategic and competitive
auditor's opinion and the process by         division. Recent performance has been          issues.
whic h CPAs reach their opinions as to       excellent and the near-term outlook for        Geographic Setting: United States
whether or not financial statements are      profitability is very promising. Despite       Industry Setting: Financial servic es
in accordance with generally accepted        some strategic concerns, the strong            Gross Revenues: $1.5 billion revenues
accounting principles.                       financial performance and near-term            Subjects: Control systems; Corporate
Industry Setting: Auditing                   prospects would seem to argue for              strategy; Divestiture; Strategic planning;
Subjects: Accounting policies; Auditing;     continued support of the division.             Strategy formulation; Strategy
Financial reporting                          Teaching Purpose: To consider the              implementation
Length: 12p                                  dangers of excessiv e focus on near-term       Length: 3p
                                             financial performance when setting
197113                                       strategic direction.                           102S12
Title: Auditors and Their Opinions           Geographic Setting: United States              Title: Automation Consulting Services,
Author(s): Bruns, William J., Jr.; Cott,     Industry Setting: Financial servic es          Spanish Version
Jeremy                                       Gross Revenues: $1.5 billion revenues          Author(s): Simons, Robert L.; Weston,
Publication Date: 05/13/1997                 Subjects: Control systems; Corporate           Hilary A.
Revision Date: 05/12/1998                    strategy; Divestiture; Strategic planning;     Publication Date: 11/09/1989
Product Type: Note                           Strategy formulation; Strategy                 Revision Date: 11/06/2000
Abstract: Discusses the purpose of           implementation                                 Product Type: LACC Case
independent audits of financial reports,     Length: 16p                                    Abstract: Illustrates the management
the nature of audits and auditing, types                                                    control challenges that are associated
of independent auditor opinions, and         197018                                         with rapid growth and geographic
changing expectations of those who use       Title: Automatic Data Processing: The          expansion. Situated at an offsite
and rely on audits.                          EFS Decision (Abridged)                        Executive Committee Retreat. The three
Industry Setting: Auditing                   Author(s): Simons, Robert L.                   founding partners of a specialized
Subjects: Accounting policies;               Publication Date: 09/04/1996                   consulting firm are grappling w ith several
Accounting procedures; Auditing;             Product Type: Case (Field)                     difficult questions and problems: 1) the
Financial analysis; Financial reporting      Abstract: The managing director of one         tension between local offic e autonomy,
Length: 6p                                   of ADP's divisions must recommend              entrepreneurship, and the need for a
                                             whether to div est, harvest, or grow the       unified firm strategy; 2) the increasing
190059                                       division. Recent performance has been          need for standardiz ed ways to monitor
Title: Automatic Data Processing: The        excellent and the near-term outlook for        rising costs, capacity utilization, and new
EFS Decision                                 profitability is very promising. Despite       business development; 3) redefining the
Author(s): Simons, Robert L.; Weston,        some strategic concerns, the strong            role of the Executive Committee and the
Hilary A.                                    financial performance and near-term            role of formal systems as the partnership
Publication Date: 11/09/1989                 prospects seem to suggest continued            continues to grow.
Revision Date: 11/12/1999                    support of the division. May be used           Geographic Setting: United States
Product Type: Case (Field)                   with: (197019) Automatic Data                  Industry Setting: Consulting
Abstract: Illustrates how ADP's top          Processing: The List.                          Company Size: small
management uses formal planning and          Geographic Setting: United States              Number of Employees: 83
control systems to establish strategic       Industry Setting: Financial servic es          Gross Revenues: $26 million sales
boundaries for its business units. Top       Gross Revenues: $1.5 billion revenues          Subjects: Consulting; Control systems;
management has developed a detailed          Subjects: Control systems; Corporate           Management of professionals; Policy
list of strategic criteria that ADP          strategy; Divestiture; Strategic planning;     making
managers use to evaluate products and        Strategy formulation; Strategy                 Length: 11p
business units, as well as acquis ition      implementation
and divestiture candidates. Focuses on       Length: 14p                                    190053
whether ADP should divest a profitable                                                      Title: Automation Consulting Services
business that is drif ting outside defined   104S04                                         Author(s): Simons, Robert L.; Weston,
strategic boundaries.                        Title: Automatic Data Processing: The          Hilary A.
Geographic Setting: New Jersey               List, Spanish Version                          Publication Date: 11/09/1989
Subjects: Control systems; Corporate         Author(s): Simons, Robert L.                   Revision Date: 11/06/2000
strategy; Divestiture; Strategic planning;   Publication Date: 09/04/1996                   Product Type: Case (Gen Exp)
Strategy formulation; Strategy               Product Type: LACC Case                        Abstract: Illustrates the management
implementation                               Abstract: The managing director of one         control challenges that are associated
Length: 15p                                  of ADP's divisions must recommend              with rapid growth and geographic
Supplementary Materials: Teaching            whether to div est, harvest, or grow the       expansion. Situated at an offsite
Note, (191170), 9p, by Robert L. Simons      division. Recent performance has been          Executive Committee Retreat. The three
                                             excellent and the near-term outlook for        founding partners of a specialized
102S14                                       profitability is very positive. However, the   consulting firm are grappling w ith several
Title: Automatic Data Processing: The        industry is maturing and the divis ion is      difficult questions and problems: 1) the
EFS Decision (Abridged), Spanish             not well positioned for the long term.         tension between local offic e autonomy,
Version                                      ADP imposes a set of strategic and             entrepreneurship, and the need for a
Author(s): Simons, Robert L.                 competitive requirements on all divisions      unified firm strategy; 2) the increasing



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Accounting & Control                                                                         12/18/10                                    17


need for standardiz ed ways to monitor        McFarlan, Ashis Gupta                         Kingdom
rising costs, capacity utilization, and new                                                 Length: 7p
business development; 3) redefining the       178222
role of the Executive Committee and the       Title: B.F. Goodrich (C)                      101108
role of formal systems as the partnership     Author(s): McFarlan, F. Warren; Gupta,        Title: The Balance Sheet
continues to grow. May be used w ith:         Ashis                                         Author(s): Haw kins, David F.; Cohen,
(95211) Control in an Age of                  Publication Date: 05/01/1978                  Jacob
Empow erment; (107706) Management             Revision Date: 02/01/1979                     Publication Date: 05/30/2001
Control Process, Online Tutorial.             Product Type: Supplement (Field)              Revision Date: 03/05/2007
Geographic Setting: United States             Abstract: Describes an approach for           Product Type: Note
Industry Setting: Consulting                  incorporating inflation accounting            Abstract: Discusses the accounting
Company Size: small                           measures into a management control            equation and defines common terms
Number of Employees: 83                       system. The basic approach used by            found in the statement. Als o provides an
Gross Revenues: $26 million sales             Goodrich involves LIFO for inventories in     example of the balance sheets of Coca-
Subjects: Consulting; Control systems;        the monthly statements and general            Cola Co., Ariba, Inc., and Safeway, Inc.
Management of professionals; Policy           price level adjustment for fix ed assets.     Subjects: Financial reporting
making                                        Must be used with: (178220) B.F.              Length: 7p
Length: 11p                                   Goodrich (A).
Supplementary Materials: Teaching             Industry Setting: Tire industry               B00010
Note, (191030), 15p, by Robert L.             Subjects: Control systems; Cost               Title: Balanced Scorecard Report,
Simons                                        accounting; Pricing strategy; Tire            January/February 2000, Volume 2,
                                              industry; Transfer pricing                    Number 1
109063                                        Length: 8p                                    Publication Date: 01/15/2000
Title: Autopack, Inc.                                                                       Product Type: Balanced Scorecard
Author(s): Vancil, Richard F.; Berman,        B0003E                                        Report Issue
L.P.                                          Title: BEWARE: The Unbalanced                 Abstract: This issue contains the
Publication Date: 01/02/1959                  Scorecard                                     follow ing articles: an examination of the
Product Type: Case (Field)                    Author(s): Norton, David P.                   role of the corporate scorecard,
Abstract: Examines a proposed system          Publication Date: 03/15/2000                  accompanied by a description of how to
for evaluating research and development       Product Type: Balanced Scorecard              design an effective one; an explanation
projects at a packaging equipment             Report Artic le                               of how the Balanced Scorecard can
producer. The system, developed by a          Abstract: Countering a report claiming        serve as an organizing framework for the
recent MBA who is assis tant to the           that the Balanced Scorecard has not           various tools that currently exist for
president, involves analysis of the           made an appreciable difference in the         measuring value; a comparison of the
probabilities of commercial and technical     performance of companies that have            three different kinds of scorecard that
success, using detailed and systematic        implemented it, David Norton argues           are prevalent in the corporate world;
analysis. The approach is quite different     that many companies are not fully             and a case study of AT&T Canada,
from the company's traditional approach       applying Balanced Scorecard principles.       detailing the role of the Balanced
based on intuition and experience. The        If you want your scorecard to be truly        Scorecard in that company's
case raises issues of both analy tical        "balanced," he continues, you should          transformation during the mid- to late
technique and implementation.                 track 23-25 measures--and nearly 80%          1990s.
Geographic Setting: Chicago, IL               of those measures should be                   Subjects: Balanced scorecard;
Industry Setting: Machinery industry          nonfinancial.                                 Corporate governance; Corporate
Gross Revenues: $4 million sales              Subjects: Balanced scorecard;                 strategy; Leadership; Performance
Event Year Start: 1961                        Corporate governance; Corporate               measurement; Strategy formulation
Event Year End: 1961                          strategy; Performance measurement;            Length: 16p
Subjects: Implementation; Packaging;          Strategy formulation; Strategy                List Price: $49.95
Probability; Research & development;          implementation
Systems analy sis                             Length: 2p                                    B00070
Length: 15p                                   List Price: $9.50                             Title: Balanced Scorecard Report,
                                                                                            July/August 2000, Volume 2, Number 4
178220                                        174026                                        Author(s): Kaplan, Robert S.; Norton,
Title: B.F. Goodrich (A)                      Title: Baker Perkins (B)                      David P.; Morris, Henry; Kirn, Steven P.;
Author(s): McFarlan, F. Warren; Gupta,        Author(s): McFarlan, F. Warren;               Creelman, James; Russell, Randall H.
Ashis                                         Ratichek, J.A.; Botkin, Jim                   Publication Date: 07/15/2000
Publication Date: 05/01/1978                  Publication Date: 01/02/1974                  Product Type: Balanced Scorecard
Product Type: Case (Field)                    Product Type: Case (Field)                    Report Issue
Abstract: Provides basic background on        Abstract: Describes the application of        Abstract: This issue contains the
Goodrich as a company.                        the firm's full costing concepts to a major   follow ing articles: a discussion of how
Geographic Setting: Akron, OH                 contract. Focuses on whether these            double-loop management can help
Industry Setting: Tire industry; Rubber       concepts are reasonable and, if not, how      companies integrate management
industry                                      they should be modified.                      control with strategic learning; an
Subjects: Control systems; Cost               Geographic Setting: England                   examination of the importance of policy
accounting; Pricing strategy; Tire            Industry Setting: Baking & bakery             hubs in linking analytic and strategic
industry; Transfer pricing                    industries                                    applications; a case profile of Sears that
Length: 13p                                   Gross Revenues: $40-80 million                highlights the role of feedback and
Supplementary Materials: Supplement           revenues                                      learning in the retailer's turnaround; an
(Field), (178222), 8p, by F. Warren           Subjects: Contracts; Cost systems;            interview with an executive of British
                                              Management accounting; United                 Telecommunications that highlights the



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Accounting & Control                                                                          12/18/10                                   18


importance of the corporate culture; a         in the Internet age of rapid partnering       Quality Programs.
discussion of whether the Balanced             and joint ventures; an examination of         Geographic Setting: Charlotte, NC
Scorecard should become a standard             how the Balanced Scorecard can help           Subjects: Balanced scorecard; Local
means of communicating w ith external          companies manage intangible assets; a         government
audiences; and a review of a journal           profile of an engineering firm that is        Length: 3p
article that traces a governments              using the Balanced Scorecard to               List Price: $9.50
agency's use of the scorecard to create        quantify the importance of morale and
a strategic implementation process.            empow erment; and a review of a recent        92105
Subjects: Balanced scorecard;                  book about how to create a                    Title: The Balanced Scorecard:
Corporate culture; Information systems;        measurement-based management                  Measures That Drive Performance
Learning; Operating systems; Strategy          culture.                                      Author(s): Norton, David P.; Kaplan,
formulation                                    Subjects: Balanced scorecard;                 Robert S.
Length: 16p                                    Budgeting; Corporate strategy;                Publication Date: 01/01/1992
List Price: $49.95                             Intangible assets; Joint ventures;            Product Type: Harvard Business
                                               Know ledge management; Performance            Review Artic le
B00030                                         measurement; Strategy formulation             Abstract: During a year-long research
Title: Balanced Scorecard Report,              Length: 16p                                   project, the authors developed a
March/April 2000, Volume 2, Number 2           List Price: $49.95                            "balanced scorecard" performance
Publication Date: 03/15/2000                                                                 measurement system that allows
Product Type: Balanced Scorecard               B0007C                                        executives to view a company from
Report Issue                                   Title: The Balanced Scorecard at Sears:       several perspectives simultaneously.
Abstract: This issue contains the              A Compelling Place for Feedback and           The scorecard includes financial
follow ing articles: a discussion of how to    Learning                                      measures that reveal the results of
get all employees aligned to the               Author(s): Kirn, Steven P.                    actions already taken, as well as three
strategy, so that they make it part of their   Publication Date: 07/15/2000                  sets of operational measures that show
daily w ork; a case profile of United          Product Type: Balanced Scorecard              customer satisfaction, internal
Parcel Service, which used the Balanced        Report Artic le                               processes, and the organization's ability
Scorecard to become a more nimble,             Abstract: Steve Kirn, vice president of       to learn and improve. Creating a
customer-focused enterpris e; an               innovation and organiz ational                balanced scorecard requires translating
examination of how human resources             development at Sears, describes how           a company's strategy and mission
department can become sources of               the w illingness to acknow ledge that         statement into specif ic goals and
value creation; a description of how           management methods w ere flawed               measures. Managers then track those
Lucent Technologies is using a                 helped turn around the general                measures as they work toward their
simulation tool to put Balanced                merchandise retailer. Among the keys to       goals. Putting the Balanced Scorecard to
Scorecard perspectiv es on everyone's          the dramatic improvement: new                 Work, Reprint #93505, presents the
desktop; an explanation of how to craft        strategies built upon the                     implementation of this concept.
a genuinely "balanced" scorecard; and a        interrelationships of key dimensions of       Subjects: Accounting procedures;
review of a recent book that chronic les       the business and the creation of a            Balanced scorecard; Control systems;
movement for higher standards of               culture focused on feedback and               Corporate strategy; Financial analysis;
accountability in corporate reporting.         learning.                                     Organizational learning; Performance
Subjects: Balanced scorecard;                  Subjects: Balanced scorecard;                 measurement; Quality control; Strategy
Communication; Corporate governance;           Corporate strategy; Learning;                 formulation
Corporate strategy; Human resources            Management of change; Multinational           Length: 9p
management; Leadership; Learning;              corporations; Performance                     BESTSELLER
Performance measurement; Simulation;           measurement; Strategy formulation
Strategy implementation                        Length: 3p                                    4096
Length: 16p                                    List Price: $9.50                             Title: The Balanced Scorecard:
List Price: $49.95                                                                           Measures That Drive Performance (HBR
                                               B9911C                                        OnPoint Enhanced Edition)
B00050                                         Title: The Balanced Scorecard for             Author(s): Kaplan, Robert S.; Norton,
Title: Balanced Scorecard Report,              Public-Sector Organizations                   David P.
May/June 2000, Volume 2, Number 3              Author(s): Kaplan, Robert S.                  Publication Date: 02/01/2000
Author(s): Kaplan, Robert S.; Norton,          Publication Date: 11/15/1999                  Product Type: HBR OnPoint Article
David P.; Hope, Jeremy; Creelman,              Product Type: Balanced Scorecard              Abstract: During a year-long research
James; Russell, Randall H.                     Report Artic le                               project, the authors developed a
Publication Date: 05/15/2000                   Abstract: Robert S. Kaplan explains           "balanced scorecard" performance
Product Type: Balanced Scorecard               how the Balanced Scorecard (BSC) can          measurement system that allows
Report Issue                                   be applied to public-sector                   executives to view a company from
Abstract: This issue contains the              organizations, using the city of Charlotte,   several perspectives simultaneously.
follow ing articles: a discussion of how to    North Carolina as an example. For a           The scorecard includes financial
make traditional budgeting practices           government agency, financial measures         measures that reveal the results of
more responsive to a company's rapidly         are not the most relevant indicators of       actions already taken, as well as three
changing needs; an argument for using          whether the organization is delivering on     sets of operational measures that show
empow erment and strategic                     the rationale for its existence. Instead,     customer satisfaction, internal
performance management in concert to           public-sector organiz ations need to          processes, and the organization's ability
overcome the obstacles of traditional          measure how effectively and efficiently       to learn and improve. Creating a
budgeting systems; a case profile of           they are meeting the needs of their           balanced scorecard requires translating
how British Telecommunications                 constituencies. May be used w ith:            a company's strategy and mission
Worldw ide uses the Balanced Scorecard         (B0103D) The Balanced Scorecard and           statement into specif ic goals and



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Accounting & Control                                                                             12/18/10                                     19


measures. Managers then track those            can use the Balanced Scorecard to                use. The case looks at Banc One's
measures as they work toward their             mobilize their people to fulf ill the            attempts to maintain stock value through
goals.                                         company's mission. Discover how senior           annual report dis closure of derivativ es
Subjects: Accounting procedures;               executives in industries such as banking,        and presentations on derivativ es; traces
Balanced scorecard; Control systems;           oil, insurance, and retailing are using the      derivative use at Banc One; and
Corporate strategy; Financial analysis;        Balanced Scorecard both to guide                 describes FASB statements on
Organizational learning; Performance           current actions and to target future             derivatives.
measurement; Quality control; Strategy         performance. The Balanced Scorecard              Geographic Setting: Columbus, OH
formulation                                    is a robust learning system for testing,         Industry Setting: Banking industry
Length: 11p                                    gaining feedback on, and updating the            Company Size: large
List Price: $6.50                              organization's strategy.                         Number of Employees: 45,000
                                               Subjects: Accounting procedures;                 Gross Revenues: $6 billion revenues
6513                                           Balanced scorecard; Control systems;             (1992)
Title: Balanced Scorecard: Translating         Cost benefit analy sis ; Financial analysis;     Subjects: Accounting procedures;
Strategy Into Action (Hardcover)               Innovation; Organizational learning;             Banking; Derivatives; Financial analysis ;
Author(s): Kaplan, Robert S.; Norton,          Performance measurement; Planning;               Financial reporting
David P.                                       Strategy formulation; Strategy                   Length: 32p
Publication Date: 08/02/1996                   implementation                                   Supplementary Materials: Supplement
Product Type: HBS Press Book                   Length: 45 min                                   (Library), (195257), 3p, by Mary E.
Abstract: The Balanced Scorecard               List Price: $14.95                               Barth, Dale O. Coxe
translates a company's vision and
strategy into a coherent set of                2412BC                                           195257
performance measures. The four                 Title: A Balancing Act: Tensions to Be           Title: Banc One Corp. (B)
perspectives of the scorecard--financial       Managed: Strategy, Organizations, and            Author(s): Barth, Mary E.; Coxe, Dale
measures, customer know ledge, internal        Control                                          O.
business processes, and learning and           Author(s): Simons, Robert                        Publication Date: 06/05/1995
growth--offer a balance betw een short-        Publication Date: 11/09/2094                     Product Type: Supplement (Library)
term and long-term objectives, between         Product Type: HBS Press Chapter                  Abstract: Supplements the (A) case.
outcomes desired and performance               Abstract: This chapter introduces the            Must be used with: (195207) Banc One
drivers of those outcomes, and betw een        tensions that arise in attempting to align       Corp. (A).
hard objective measures and softer,            organizations, business strategy, and            Industry Setting: Banking industry
more subjective measures. In the first         human behavior. Balancing these                  Subjects: Accounting procedures;
part, Kaplan and Norton provide the            tensions is at the heart of implementing         Banking; Derivatives; Financial analysis ;
theoretical foundations for the Balanced       strategy. May be used with: (2419BC)             Financial reporting
Scorecard; in the second part, they            Appendix B: Use and Misuse of                    Length: 3p
describe the steps organizations must          Information Technology: Levers of
take to build their ow n Scorecards; and,      Control Revisited; (2418BC) Appendix             181053
finally, they discuss how the Balanced         A: Checklist Summary of the Levers of            Title: Barnes and Jones, Inc.
Scorecard can be used as a driver of           Control; (2417BC) The Dynamics of                Author(s): Sandretto, Michael J.
change.                                        Controlling Strategy; (2416BC) The               Publication Date: 10/24/1980
Subjects: Accounting procedures;               Control Levers in Action: Controlling            Revision Date: 09/25/1985
Balanced scorecard; Control systems;           Business Strategy; (2415BC) Interactive          Product Type: Case (Field)
Cost benefit analy sis ; Financial analysis;   Control Systems: Adapting to                     Abstract: Describes a firm w ith a
Innovation; Organizational learning;           Competitive Environments; (2414BC)               computerized job order cost system. The
Performance measurement; Planning;             Diagnostic Control Systems:                      firm uses actual costs, but costs are not
Strategy formulation; Strategy                 Implementing Intended Strategies;                updated regularly , and the firm does not
implementation                                 (2413BC) Beliefs and Boundaries:                 keep track of individual inventory items
Length: 336p                                   Framing the Strategic Domain;                    or groups of inventory items. The result
List Price: $39.95                             (2411BC) Introduction: Strategy,                 is that inventory value is incorrect.
BESTSELLER                                     Organizations, and Control.                      Students are asked to determine w hy
                                               Subjects: NO                                     the inventory is incorrect and if it can be
502AU                                          SUBJECTS(KEYWORDS)                               corrected easily. Students are also
Title: The Balanced Scorecard:                 Length: 18p                                      asked if a standard cost system should
Translating Strategy Into Action,              List Price: $6.95                                be installed. The inventory valuation
Audiobook (Cassette)                           Year New : 2007                                  method is probably the most widespread
Author(s): Kaplan, Robert S.; Norton,                                                           system in use among small and medium-
David P.                                       195207                                           sized firms.
Publication Date: 09/15/1998                   Title: Banc One Corp. (A)                        Geographic Setting: New England
Product Type: HBS Press Audio                  Author(s): Barth, Mary E.; Coxe, Dale            Company Size: small
Medium: Audiotape                              O.                                               Subjects: Computer systems; Cost
Abstract: More than just a                     Publication Date: 06/05/1995                     accounting; Cost systems; Inventory
measurement system, the Balanced               Product Type: Case (Library)                     management; Management accounting;
Scorecard is a management system that          Abstract: As Banc One's use of                   Valuation
can channel the energies, abilities, and       derivatives had proliferated, investors          Length: 13p
specif ic know ledge of people throughout      and analysts had expressed increasing            Supplementary Materials: Teaching
the organization toward achieving long-        concern about the siz e of deriv ative           Note, (183072), 6p, by Michael J.
term strategic goals. This audiotape,          portfolios, the potential sensitivity of their   Sandretto
summarized from Kaplan and Norton's            value to interest rate swings, and the
bestselling book, reveals how managers         lack of standardized reporting on their



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185100                                       that pushed a large amount of               Product Type: Supplement (Library)
Title: Basic Accounting Concepts             inventories onto distributors. The          Abstract: Supplements the (A) case.
Author(s): Haw kins, David F.                company recognized revenues on these        Must be used with: (101010) Bausch &
Publication Date: 05/07/1985                 products when they were shipped. A          Lomb, Inc. (A).
Product Type: Note                           rewritten version of an earlier case. May   Subjects: Accounting policies;
Abstract: Describes basic conventions        be used with: (101013) Reporting            Accounting procedures; Financial
on which corporate financial reporting       Income for Dot-coms; (101017)               reporting; Sales management
practic es rest.                             Revenue Recognition; (191086) Circuit       Length: 1p
Subjects: Accounting policies; Financial     City Stores, Inc. (A).                      Supplementary Materials: Teaching
reporting                                    Geographic Setting: United States           Note, (101018), 7p, by Gregory S. Miller,
Length: 14p                                  Industry Setting: Health care industry      Christopher F. Noe
                                             Gross Revenues: $1.9 billion revenues
198004                                       Subjects: Accounting policies;              199051
Title: Basic Capital Investment Analysis     Accounting procedures; Financial            Title: Bausch & Lomb, Inc. (B)
Author(s): Bruns, William J., Jr.            reporting; Sales management                 Author(s): Noe, Christopher F.
Publication Date: 07/16/1997                 Length: 11p                                 Publication Date: 05/13/1999
Product Type: Note                           Supplementary Materials: Supplement         Revision Date: 07/28/1999
Abstract: Discusses the net present          (Library), (101008), 1p, by Gregory S.      Product Type: Supplement (Library)
value and internal rate of return methods    Miller, Christopher F. Noe; Supplement      Abstract: Supplements the (A) case.
for analyzing capital investments.           (Pub Mat), (101009), 1p, by Gregory S.      Withdrawn - use 9-101-008. Must be
Assumes prior knowledge of compound          Miller, Christopher F. Noe; Teaching        used with: (197030) Bausch & Lomb,
interest and present value methods.          Note, (101018), 7p, by Gregory S. Miller,   Inc. (A).
Subjects: Capital budgeting; Financial       Christopher F. Noe                          Subjects: Accounting policies;
analysis; Securities analysis                                                            Accounting procedures; Financial
Length: 3p                                   197030                                      reporting; Sales management
                                             Title: Bausch & Lomb, Inc. (A)              Length: 2p
185126                                       Author(s): Noe, Christopher F.              Supplementary Materials: Teaching
Title: Basic Financial Statements            Publication Date: 09/18/1996                Note, (198113), 5p, by Christopher F.
Author(s): Haw kins, David F.                Revision Date: 07/28/1999                   Noe
Publication Date: 05/07/1985                 Product Type: Case (Library)
Revision Date: 01/21/1986                    Abstract: Deals w ith the issue of          101009
Product Type: Note                           revenue recognition. Bausch & Lomb          Title: Bausch & Lomb, Inc. (C)
Abstract: Presents an introduction to        (B&L) instituted an aggressiv e sales       Author(s): Miller, Gregory S.; Noe,
basic financial statements and the           program near the end of its 1993 fis cal    Christopher F.
mechanics of bookkeeping. Withdrawn          year that pushed a large amount of          Publication Date: 08/18/2000
03/04/98 - use 195-178.                      inventories onto distributors. The          Product Type: Supplement (Pub Mat)
Subjects: Accounting policies;               company recognized revenues on these        Abstract: Supplements the (A) case.
Accounting procedures; Financial             products when they were shipped.            Must be used with: (101010) Bausch &
reporting                                    How ever, the sales program quickly         Lomb, Inc. (A).
Length: 33p                                  turned out to be a failure and B&L ended    Subjects: Accounting policies;
                                             up taking back almost all distributor       Accounting procedures; Financial
185149                                       inventories associated w ith it even        reporting; Sales management
Title: Basic Ratio Analysis and Equity       though no formal right of return had        Length: 1p
Valuation                                    been previously granted. Teaching           Supplementary Materials: Teaching
Author(s): Haw kins, David F.                Purpose: Provides students with an          Note, (101018), 7p, by Gregory S. Miller,
Publication Date: 06/20/1985                 understanding of the accounting             Christopher F. Noe
Revision Date: 12/18/2002                    principle of revenue recognition.
Product Type: Note                           Introduces students to the role of          198009
Abstract: Describes the use of common        regulators in the financial reporting       Title: Bausch & Lomb, Inc.: Pressure to
financial ratios to analyze a firm's         process. Withdrawn - use 9-101-010.         Perform
performance and financial condition.         Geographic Setting: United States           Author(s): Simons, Robert L.; Sapir,
Discusses fundamentals of equity             Industry Setting: Eye care                  Alex C.; Reinbergs, Indra
valuation. Based on an earlier note by       Number of Employees: 15,000                 Publication Date: 04/22/1998
the same author.                             Gross Revenues: $1.5 billion revenues       Revision Date: 06/23/1999
Subjects: Equity financing; Financial        Subjects: Accounting policies;              Product Type: Case (Library)
analysis; Financial ratios; Financial        Accounting procedures; Financial            Abstract: Bausch & Lomb is the subject
reporting; Valuation                         reporting; Sales management                 of press attacks and experiences a
Length: 21p                                  Length: 10p                                 sharp fall in stock price when
                                             Supplementary Materials: Teaching           management practices are exposed.
101010                                       Note, (198113), 5p, by Christopher F.       Aggressive goal setting, supported by
Title: Bausch & Lomb, Inc. (A)               Noe; Supplement (Library), (199051),        financial market expectations, is
Author(s): Miller, Gregory S.; Noe,          2p, by Christopher F. Noe                   discussed as a precursor to a series of
Christopher F.                                                                           events that results in misstated financial
Publication Date: 08/02/2000                 101008                                      results and angry customers. A defiant
Revision Date: 09/27/2001                    Title: Bausch & Lomb, Inc. (B)              CEO stands his ground as shareholders
Product Type: Case (Library)                 Author(s): Miller, Gregory S.; Noe,         demand his resignation. Industry and
Abstract: Bausch & Lomb (B&L)                Christopher F.                              competitive data allow students to
instituted an aggressive sales program       Publication Date: 08/18/2000                calibrate performance pressures.
in the final weeks of its 1993 fiscal year   Revision Date: 09/27/2001                   Geographic Setting: United States



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Subjects: Control systems; Ethics; Goal     earlier case.                                   Antonio; Mohammed, Afroze
setting; Incentives; Performance            Geographic Setting: United States               Publication Date: 07/12/1996
appraisal; Profit planning; Risk            Event Year Start: 1952                          Revision Date: 12/11/2001
management                                  Event Year End: 1952                            Product Type: LACC Case
Length: 20p                                 Subjects: Control systems; Cost                 Abstract: Describes management's
Supplementary Materials: Teaching           accounting                                      attempts to design and install a
Note, (104040), 17p, by Robert L.           Length: 7p                                      sophisticated planning and control
Simons, Indra Reinsbergs                                                                    system in an international company as it
                                            195138                                          changes its strategy. Issues of strategy
182072                                      Title: Becton Dickinson                         implementation, accountability, and
Title: Baxter Travenol Laboratories, Inc.   Author(s): Simons, Robert L.;                   performance measurement are at the
Author(s): Bartczak, Norman J.;             Mohammed, Afroze                                core of the analysis, as managers
Krishnamurthi S                             Publication Date: 10/06/1994                    confront diffic ulty and resis tance in using
Publication Date: 10/01/1981                Product Type: Case (Field)                      the system for "strategic, operational,
Revision Date: 04/12/1983                   Abstract: Describes the evolution of            and financial" control.
Product Type: Case (Library)                business strategy and organizational            Geographic Setting: Global
Abstract: Baxter has had outstanding        structure from 1985 to 1993 as the              Industry Setting: Health care industry
growth in earnings per share for the past   company implements a quasi-matrix               Gross Revenues: $2.5 billion revenues
25 years. However, its stock price has      structure. May be used w ith Becton             Subjects: NO
considerably underperformed the market      Dickinson's "Strategic, Operational and         SUBJECTS(KEYWORDS)
(particularly in the past 10 years).        Financial" Process. Withdrawn 07/26/96.         Length: 19p
Students are expected to analyze            Geographic Setting: Global                      Year New : 2006
Baxter's financial statements to provide    Industry Setting: Health care industry
insight into w hy this has occurred. In     Company Size: Fortune 500                       197014
addition, they are expected to speculate    Gross Revenues: $2.5 billion revenues           Title: Becton Dickinson: Designing the
how things might change under a new         Subjects: Control systems; International        New Strategic , Operational, and
CEO w ho took charge in 1980.               business; Matrix organization; Medical          Financial Planning Process
Geographic Setting: Midw estern United      supplies; Strategic planning; Strategy          Author(s): Simons, Robert L.; Davila,
States                                      implementation                                  Antonio; Mohammed, Afroze
Industry Setting: Medical supplies          Length: 9p                                      Publication Date: 07/12/1996
Company Size: large                                                                         Revision Date: 12/07/2001
Subjects: Financial reporting; Growth       195139                                          Product Type: Case (Field)
management; Medical supplies;               Title: Becton Dickinson's "Strategic,           Abstract: Describes management's
Profitability analysis; Stock offerings     Operational, and Financial" Process             attempts to design and install a
Length: 30p                                 Author(s): Simons, Robert L.;                   sophisticated planning and control
Supplementary Materials: Teaching           Mohammed, Afroze                                system in an international company as it
Note, (186234), 2p, by David F. Haw kins    Publication Date: 10/06/1994                    changes its strategy. Issues of strategy
                                            Product Type: Case (Field)                      implementation, accountability, and
198082                                      Abstract: Describes management's                performance measurement are at the
Title: Baylor Books, Inc.                   attempts to design and install a                core of the analysis, as managers
Author(s): Bruns, William J., Jr.; Cott,    sophisticated planning and control              confront diffic ulty and resis tance in using
Jeremy                                      system in an international company              the system for "strategic, operational,
Publication Date: 12/01/1997                using a matrix structure. Issues of             and financial" control.
Product Type: Case (Gen Exp)                strategy implementation, accountability,        Geographic Setting: Global
Abstract: The ow ner of a trade book        and performance measurement are at              Industry Setting: Health care industry
publishing company must consider            the core of the analysis, as managers           Company Size: Fortune 500
proper accounting for books returned        confront diffic ulty and resis tance in using   Gross Revenues: $2.5 billion revenues
and potentially returnable by book          the system for "strategic, operational,         Subjects: Control systems; International
stores. Company and industry data are       and financial" control. May be used w ith       business; Matrix organization; Medical
supplied. Costs of failure to publish       Becton Dickinson. Withdrawn 07/26/96.           supplies; Organiz ational change;
books under contract and a cost             Geographic Setting: Global                      Strategic planning; Strategy
accounting system for books are             Industry Setting: Health care industry          implementation
considered as well.                         Company Size: Fortune 500                       Length: 19p
Industry Setting: Publishing industry       Gross Revenues: $2.5 billion revenues           Supplementary Materials: Teaching
Gross Revenues: $30 million revenues        Subjects: Control systems; International        Note, (198034), 21p, by Robert L.
Subjects: Accounting policies;              business; Matrix organization; Medical          Simons, Antonio Davila
Accounting procedures; Cost                 supplies; Strategic planning; Strategy
accounting; Cost analysis; Financial        implementation                                  195090
reporting; Publishing industry              Length: 14p                                     Title: Becton Dickinson: SOF Update
Length: 13p                                 Supplementary Materials: Supplement             Author(s): Simons, Robert L.
                                            (Field), (195090), 3p, by Robert L.             Publication Date: 10/06/1994
152001                                      Simons                                          Product Type: Supplement (Field)
Title: Beale Co.                                                                            Abstract: Consists of a memo from a
Author(s): Bliss, Charles A.                106S20                                          manager in the strategic planning
Publication Date: 05/01/1965                Title: Becton Dickinson: Designing the          department. Designed as a handout in
Revision Date: 04/11/1983                   New Strategic , Operational, and                class to calibrate the analysis and
Product Type: Case (Field)                  Financial Planning Process, Spanis h            recommendations of students.
Abstract: Illustrates the essentials of     Version                                         Withdrawn 07/26/96. Must be used with:
cost accounting. Rewritten version of an    Author(s): Simons, Robert L.; Davila,           (195139) Becton Dickinson's "Strategic ,



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Operational, and Financial" Process.        Be Managed: Strategy, Organizations,       Year New : 2005
Industry Setting: Medical supplies          and Control; (2411BC) Introduction:
Subjects: Control systems; International    Strategy, Organizations, and Control.      B0005B
business; Matrix organization; Medical      Subjects: NO                               Title: Beyond Budgeting: Pathw ays to
supplies; Strategic planning; Strategy      SUBJECTS(KEYWORDS)                         the Emerging Model
implementation                              Length: 26p                                Author(s): Hope, Jeremy
Length: 3p                                  List Price: $6.95                          Publication Date: 05/15/2000
                                            Year New : 2007                            Product Type: Balanced Scorecard
196123                                                                                 Report Artic le
Title: Bed Bath & Beyond                    161001                                     Abstract: Jeremy Hope, recognized
Author(s): Hutton, Amy P.; Weber,           Title: Bennett Body Co.                    expert on strategic management, shares
James B.                                    Author(s): Anthony, Robert N.              his views on the relationship between
Publication Date: 04/11/1996                Publication Date: 10/01/1961               empow erment and strategic
Revision Date: 05/10/2000                   Product Type: Case (Gen Exp)               performance for overcoming problems
Product Type: Case (Library)                Abstract: Compares a standard cost         associated with top-down management.
Abstract: This case examines how            system to a job cost system. Adapted       To achieve sustained success, you need
accurately investors have incorporated      from tw o earlier cases by C.A. Bliss.     to implement both approaches and
information about the growth strategy of    Geographic Setting: United States          circumvent the constraints of traditional
Bed Bath & Beyond (BBBY) into share         Industry Setting: Transportation           budgeting.
price, especially given the changing        industry                                   Industry Setting: Banking industry
competitive environment in the              Event Year Start: 1961                     Subjects: Balanced scorecard;
housewares industry and the recent          Event Year End: 1961                       Budgeting; Corporate strategy;
Barron's article pointing to several        Subjects: Automotive supplies; Cost        Operations management; Performance
negative indicators at BBBY. The red        systems; Machinery                         measurement; Strategy formulation
flags highlighted in the article include    Length: 4p                                 Length: 3p
BBBY's request for extended payment                                                    List Price: $9.50
terms w ith its suppliers, inventory        187091
buildups, insider sales of stock, and       Title: Beverly Hospital                    102S28
grow ing short interest in the company's    Author(s): Herzlinger, Regina E.           Title: Bill French, Accountant, Spanish
stock. In the days follow ing Barron's      Publication Date: 12/22/1986               Version
article, BBBY's share price falls by more   Revision Date: 05/14/1993                  Author(s): Harlan, Neil E.; Hill, Robert
than 10%.                                   Product Type: Case (Field)                 C.
Industry Setting: Retail industry           Abstract: Beverly Hospital has been        Publication Date: 09/01/1959
Subjects: Financial ratios; Growth          very successful in responding to the new   Revision Date: 01/30/1987
strategy; Retailing                         competitive challenges of the industry.    Product Type: LACC Case
Length: 32p                                 Students are asked to analy ze the         Abstract: Break-even point analysis:
Supplementary Materials: Teaching           reasons for this success and its           incorporation of anticipated changes in
Note, (100091), 13p, by Amy P. Hutton       sustainability. The case is an             accounting analysis.
                                            introduction to a module on how            Subjects: Accounting procedures;
2413BC                                      hospitals are responding to the new ly     Breakeven analy sis; Control systems;
Title: Beliefs and Boundaries: Framing      competitive environment they face in       Statistical analysis
the Strategic Domain                        1987.                                      Length: 7p
Author(s): Simons, Robert                   Geographic Setting: Massachusetts
Publication Date: 11/09/2094                Industry Setting: Hospital industry        104039
Product Type: HBS Press Chapter             Gross Revenues: $100 million               Title: Bill French, Accountant
Abstract: As an organization's              revenues                                   Author(s): Harlan, Neil E.; Hill, Robert
opportunities expand and the pressures      Subjects: Hospital administration;         C.
for performance increase, a clear belief    Strategic planning                         Publication Date: 09/01/1959
system and enforceable boundary             Length: 18p                                Revision Date: 01/30/1987
system become increasingly important to     Supplementary Materials: Teaching          Product Type: Case (Gen Exp)
organizational life. This chapter           Note, (193022), 16p, by Regina E.          Abstract: Break-even point analysis:
examines the countervailing forces          Herzlinger                                 incorporation of anticipated changes in
generated by belief systems and                                                        accounting analysis.
boundary systems, and suggests how          F0510A                                     Subjects: Accounting procedures;
managers can control these levers to        Title: Beware of Economists Bearing        Breakeven analy sis; Control systems;
support business strategy. May be used      Greek Symbols                              Statistical analysis
with: (2419BC) Appendix B: Use and          Author(s): Derman, Emanuel                 Length: 5p
Misuse of Information Technology:           Publication Date: 10/01/2005
Levers of Control Revisited; (2418BC)       Product Type: Harvard Business             102S08
Appendix A: Checklist Summary of the        Review Artic le                            Title: Birch Paper Co., Spanish Version
Levers of Control; (2417BC) The             Abstract: Underneath every economic        Author(s): Harlan, Neil E.; Rotch,
Dynamics of Controlling Strategy;           model involving math lies a substrate of   William
(2416BC) The Control Levers in Action:      great simplification and imagination,      Publication Date: 07/01/1957
Controlling Business Strategy;              says Columbia University's Emanuel         Revision Date: 01/02/2003
(2415BC) Interactive Control Systems:       Derman.                                    Product Type: LACC Case
Adapting to Competitive Environments;       Subjects: NO                               Abstract: Involves transfer pric ing
(2414BC) Diagnostic Control Systems:        SUBJECTS(KEYWORDS)                         among three divisions of a company.
Implementing Intended Strategies;           Length: 2p                                 Industry Setting: Paper industry
(2412BC) A Balancing Act: Tensions to                                                  Subjects: Cost analy sis ;



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Decentralization; Paper industry;           101040                                      financial forecasts, Balanced Scorecard,
Transfer pricing                            Title: Blaine & Mason, LLP: Gross vs.       activity based costing, and investment
Length: 2p                                  Net Revenue Reporting (A)                   management. It also discusses the
                                            Author(s): Haw kins, David F.               process of implementing the new
158001                                      Publication Date: 11/14/2000                measurement and control systems.
Title: Birch Paper Co.                      Revision Date: 04/02/2002                   Geographic Setting: Denmark
Author(s): Harlan, Neil E.; Rotch,          Product Type: Case (Library)                Industry Setting: Plastics industry
William                                     Abstract: The managing partners of a        Subjects: Activity based costing;
Publication Date: 07/01/1957                public accounting firm must resolve a       Balanced scorecard; Budgeting; Europe;
Revision Date: 01/02/2003                   number of staff requests for assistance     Forecasting; Investment management;
Product Type: Case (Field)                  in deciding how audit clients should        Plastics; Scandinavia
Abstract: Involves transfer pric ing        report their revenues. Each example         Length: 17p
among three divisions of a company.         explores whether revenues should be
Industry Setting: Paper industry            reported on a gross or net basis.           103S07
Subjects: Cost analy sis ;                  Industry Setting: Accounting industry       Title: Borealis, Spanish Version
Decentralization; Paper industry;           Subjects: Financial reporting               Author(s): Kaplan, Robert S.;
Transfer pricing                            Length: 6p                                  Jorgensen, Bjorn N.
Length: 2p                                  Supplementary Materials: Teaching           Publication Date: 12/03/2001
Supplementary Materials: Teaching           Note, (101041), 5p, by David F. Haw kins    Revision Date: 05/09/2002
Note, (199057), 9p, by Robert L.                                                        Product Type: LACC Case
Simons, Antonio Davila                      100031                                      Abstract: Borealis, a European
BESTSELLER                                  Title: The Boeing Co.'s Accounting for      producer of plastics, used a traditional,
                                            Executive Stock Compensation                time-consuming budgeting process.
197024                                      Author(s): Healy, Paul M.; Cohen,           Further, the budget was quic kly out of
Title: Bishay Industries                    Jacob                                       date in a competitive environment
Author(s): Haw kins, David F.; Bartczak,    Publication Date: 09/09/1999                characterized by continually changing
Norman J.                                   Revision Date: 12/01/2000                   input and output prices and dynamic
Publication Date: 09/09/1996                Product Type: Case (Library)                market conditions. This case describes
Revision Date: 03/07/2002                   Abstract: Executive stock options are       the process that led Borealis to decide to
Product Type: Case (Gen Exp)                experiencing increased use and the          replace its budgets w ith four targeted
Abstract: A bankrupt company has a          Financial Accounting Standards Board is     management tools: rolling financial
turnaround plan. Students are asked to      proposing changes in accounting in the      forecasts, Balanced Scorecard, activity
predict whether it will be successful.      United States.                              based costing, and investment
Geographic Setting: United States           Geographic Setting: United States           management. Also discusses the
Industry Setting: Cosmetic                  Subjects: Executiv e compensation           process of implementing the new
Gross Revenues: $30 million revenues        Length: 16p                                 measurement and control systems.
Subjects: Bankruptcy; Cash flow ;           Supplementary Materials: Teaching           Teaching Purpose: Provides students
Financial analysis; Models                  Note, (101088), 7p, by Paul M. Healy        with an opportunity to discuss the role of
Length: 19p                                                                             budgets, and introduces students to a
Supplementary Materials: Teaching           104060                                      recent development in management
Note, (197061), 9p, by David F.             Title: Bond Ratings                         control systems--the "Beyond Budgeting"
Haw kins, Norman J. Bartczak                Author(s): Haw kins, David F.               project conducted by the European
                                            Publication Date: 01/26/2004                CAM-I. Students must decide what
183165                                      Revision Date: 03/28/2005                   motivated Borealis to abandon its
Title: Bishop Industries, Inc.              Product Type: Note                          budgeting process, describe the new
Author(s): Bartczak, Norman J.              Abstract: Describes the considerations      process that Borealis implemented as
Publication Date: 02/04/1983                entering into a long-term debt rating.      well as its benefits and costs, and
Revision Date: 02/21/1984                   Subjects: Bonds; Financial analysis ;       determine w hether the new Borealis
Product Type: Case (Library)                Financial reporting                         system would work in the U.S.
Abstract: In early 1970, Bishop             Length: 12p                                 environment.
Industries experienced two years of         Year New : 2004                             Geographic Setting: Denmark
substantial losses and has just                                                         Industry Setting: Plastics industry
completed a refinancing program and         102048                                      Subjects: Activity based costing;
hired a new president. The focus of the     Title: Borealis                             Balanced scorecard; Budgeting; Europe;
case is to discern the new president's      Author(s): Kaplan, Robert S.;               Forecasting; Investment management;
strategy and to determine if Bishop has     Jorgensen, Bjorn N.                         Plastics; Scandinavia
the financial capability to implement the   Publication Date: 12/03/2001                Length: 13p
strategy successfully.                      Revision Date: 02/25/2008
Geographic Setting: East Coast              Product Type: Case (Field)                  F0412A
Industry Setting: Cosmetic                  Abstract: When Borealis, a European         Title: Born to Herd
Company Size: small                         producer of plastics, used a traditional,   Author(s): Hormats, Robert D.
Subjects: Bankruptcy; Cash flow ;           time-consuming budgeting process, the       Publication Date: 12/01/2004
Cosmetics; Financial analysis; Financial    budget was quickly out of date in a         Product Type: Harvard Business
reporting; Financial strategy;              competitive environment characterized       Review Artic le
Recapitalization                            by continually changing input and output    Abstract: Herd behavior among
Length: 24p                                 prices and dynamic market conditions.       investors has produced many of
Supplementary Materials: Teaching           This case describes the process that led    capitalism's great achievements, says
Note, (186259), 7p, by David F. Haw kins    Borealis to replace its budgets with four   Robert D. Hor mats of Goldman Sachs
                                            targeted management tools: rolling          International.



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Accounting & Control                                                                       12/18/10                                  24


Subjects: Economic analysis ; Human          Industry Setting: Fast food industry         Length: 3p
behavior; Investments                        Gross Revenues: $96 million revenues
Length: 2p                                   Subjects: Fast food industry; Financial      190085
Year New : 2004                              analysis; Financial reporting; Franchising   Title: Bridgeton Industries: Automotive
                                             Length: 22p                                  Component & Fabrication Plant
103041                                       Supplementary Materials: Teaching            Author(s): Cooper, Robin; Bost, Patricia
Title: Boston Automation Systems, Inc.       Note, (100084), 13p, by Paul M. Healy        J.
Author(s): Haw kins, David F.                                                             Publication Date: 04/23/1990
Publication Date: 01/23/2003                 101111                                       Revision Date: 04/27/1993
Revision Date: 07/24/2003                    Title: Boston Lyric Opera                    Product Type: Case (Field)
Product Type: Case (Gen Exp)                 Author(s): Kaplan, Robert S.; Campbell,      Abstract: Bridgeton Industries was
Abstract: Daniel Fisher, the CFO of          Dennis                                       experiencing reduced sales. To become
Boston Automation Systems, must              Publication Date: 06/15/2001                 more competitive it introduced a
review a number of revenue transaction       Revision Date: 07/11/2001                    classific ation procedure for products
accounting policies follow ing the           Product Type: Case (Field)                   based upon their productivity and other
issuance of the Securities and Exchange      Abstract: The Boston Lyric Opera was         factors. Products were classified into
Commission's Staff Accounting Bulletin       the fastest grow ing opera company in        three groups: world class, potentially
101, "Revenue Recognition in Financial       North America during the 1990s. Having       world class, and non-world class. The
Statements." Teaching Purpose: To            successfully completed a move to a           firm outsources the non-world class
explore the earned and realized criteria     larger facility in 1999, the board and       products. This outsourcing causes the
for recognition of revenue.                  general director recogniz e the need to      costs on the remaining products to
Geographic Setting: United States            develop a formal strategic planning and      increase because some costs
Industry Setting: Industrial goods           governance process to guide the              associated with the outsourced products
Subjects: Financial reporting                company into the future. Board               did not go away. These residual costs
Length: 14p                                  members, senior managers, and artistic       caused more products to become non-
Supplementary Materials: Teaching            leaders use the Balanced Scorecard           world class and hence candidates for
Note, (103051), 6p, by David F. Haw kins     (BSC) as the focus of a multi-month          outsourcing. The firm has entered the
NEW                                          strategic planning process that develops     death spiral.
                                             a strategy map and objectives in the four    Geographic Setting: United States
196138                                       BSC perspectives for three core              Industry Setting: Automotive industry
Title: The Boston Beer Co., Inc.             strategic themes. This case describes        Company Size: mid-size
Author(s): Hutton, Amy P.; Charron,          the high-level scorecard development,        Gross Revenues: $250 million
Christopher                                  its cascading down to departments and        revenues
Publication Date: 04/14/1996                 individuals and the directors'               Subjects: Automotive supplies;
Revision Date: 06/02/2000                    interactions--using the Balanced             Budgeting; Corporate strategy; Cost
Product Type: Case (Library)                 Scorecard--w ith the artistic leaders and    accounting; Cost allocation
Abstract: Capital markets may have           board of directors.                          Length: 7p
overcapitalized the craft brewing industry   Geographic Setting: Boston, MA               Supplementary Materials: Teaching
during a flurry of new IPOs. In the          Industry Setting: Performing arts            Note, (191168), 26p, by Robin Cooper
context of this "hot" IPO market each        Number of Employees: 30                      BESTSELLER
individual company's valuation may           Gross Revenues: $7 million revenues
seem reasonable. However, after careful      Subjects: Balanced scorecard;                192068
analysis of each company's financial         Nonprofit organiz ations; Performance        Title: Brief Introduction to Cost
statement and upon consideration of          measurement; Strategic planning;             Accounting
analysts' forecasts of the industry's        Strategy implementation                      Author(s): Bruns, William J., Jr.
growth prospects, it is unclear whether      Length: 21p                                  Publication Date: 10/31/1991
the craft brewing industry is                Supplementary Materials: Teaching            Revision Date: 05/01/1993
overcapitalized. This could be another       Note, (102074), 17p, by Robert S.            Product Type: Note
"hot" then "crash" IPO industry, like        Kaplan                                       Abstract: Introduces the reasons for
biotech or the computer disk driv e                                                       and basics of cost accounting and cost
industry.                                    154001                                       management systems. Simple definitions
Subjects: Beverages; Financial ratios;       Title: Bramos Printing Co.                   of forms used in cost accounting are
Stock offerings; Valuation                   Author(s): Anthony, Robert N.;               included. Cost behavior is discussed.
Length: 29p                                  Brougher, J.                                 Questions to whic h answers are needed
Supplementary Materials: Teaching            Publication Date: 09/01/1953                 when analyzing or designing a cost
Note, (100095), 17p, by Amy P. Hutton        Revision Date: 07/11/1986                    system are summarized.
                                             Product Type: Case (Gen Exp)                 Subjects: Accounting procedures;
198032                                       Abstract: A printing company, founded        Control systems; Cost accounting; Cost
Title: Boston Chicken, Inc.                  in 1970 as a one-man-job printing firm, is   allocation; Cost control; Cost systems
Author(s): Healy, Paul M.                    experiencing rapid growth together with      Length: 6p
Publication Date: 09/24/1997                 a move and modernization of its
Revision Date: 08/19/1999                    facilities. Presents a problem in            107047
Product Type: Case (Library)                 depreciation.                                Title: A Brief Note on Deferred Taxes:
Abstract: This case examines Boston          Geographic Setting: Southwestern             An Analysis Perspective
Chicken's franchis e strategy for growing    United States                                Author(s): Bradshaw, Mark T.
its innovative restaurant business, and      Industry Setting: Printing industry          Publication Date: 11/02/2006
the associated accounting reporting          Subjects: Accounting policies; Facilities    Revision Date: 10/26/2007
issues that arise.                           planning; Grow th management;                Product Type: Note
Geographic Setting: United States            Management accounting; Printing              Abstract: Provides an overview of



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accounting for deferred taxes. The           Industry Setting: Consumer products          Know ledge management; Strategy
primary objective is to provide external     Gross Revenues: $250 million                 formulation
users with a basic understanding of          revenues                                     Length: 3p
deferred taxes. A simple illustrative        Subjects: Capital budgeting; Consumer        List Price: $9.50
example is provided, whic h is followed      goods; Environmental protection;
by a discussion of several important         Management accounting; Pollution             183112
issues likely to be encountered in the       control; Product lif e cycle                 Title: Brown, Boveri, & Cie. --
analysis of deferred taxes (e.g., deferred   Length: 14p                                  Addendum to the 1976 Case
tax assets vs. liabilities, balance sheet                                                 Author(s): Vancil, Richard F.
classific ation, permanent differences,      B0007D                                       Publication Date: 01/02/1983
statutory vs. effectiv e tax rate, net       Title: British Telecommunications            Product Type: Supplement (Pub Mat)
operating loss carry forwards, and           Worldw ide & Culture and the Balanced        Abstract: The company did not publicly
valuation allow ances). The discussion of    Scorecard: Is Your Company Practicing        disclose its ownership in the affiliated
these issues is brief and non-technical.     What It Preaches?                            companies until it issued its 1979 annual
Provides actual deferred tax information     Author(s): Creelman, James                   report. Contains excerpts from that
from AOL's Form 10-K, where net              Publication Date: 07/15/2000                 report.
operating loss carry forwards result in a    Product Type: Balanced Scorecard             Industry Setting: Electronic instruments
large deferred tax asset and the             Report Artic le                              & controls
accounting for software and deferred         Abstract: This reprint contains two          Subjects: Competition; Electric
subscriber acquisition costs generate a      articles: 1) From accelerated planning       industries; Financial reporting;
large differed tax liability.                and implementation cycles to new ways        Machinery; Multinational corporations;
Subjects: NO                                 of working w ith joint venture partners: a   Organizational change; Production
SUBJECTS(KEYWORDS)                           look at how a global communications          planning
Length: 17p                                  company is adapting its Balanced             Length: 7p
Year New : 2006                              Scorecard to the demands of e-
                                             commerce. 2) A performance                   198047
100014                                       methodology has to resonate w ith the        Title: Browning Manufacturing Co.
Title: Brierley Investments Ltd.             fundamental values of the organization,      Author(s): Haw kins, David F.
Author(s): Healy, Paul M.                    argues Ray Bell, director of                 Publication Date: 05/19/1998
Publication Date: 12/23/1999                 organizational excellence at British         Product Type: Case (Pub Mat)
Product Type: Case (Library)                 Telecommunications (BT). BT's culture        Abstract: A manager must prepare
Abstract: Brierley's is an investment        comprises fiv e core values: putting the     proforma financial statements to see if
company that has performed poorly in         customer first, being professional,          his business can meet its maturing
the New Zealand market. Management           working as one team, respecting each         financial obligations. Teaching Purpose:
has prepared a report of the intrinsic       other, and being committed to                Preparation of financial statements.
value of the company's investments.          continuous improvement. For Bell,            Geographic Setting: United States
Geographic Setting: New Zealand              having the scorecard reflect the culture     Industry Setting: Manufacturing
Industry Setting: Securities & investing     is so important that he is in favor of       industries
Subjects: Acquisitions; Diversif ication;    making culture the fif th perspective of a   Gross Revenues: $2.5 million revenues
Financial analysis; Valuation                Balanced Scorecard.                          Subjects: Budgeting; Cost accounting;
Length: 23p                                  Subjects: Balanced scorecard;                Manufacturing
Supplementary Materials: Teaching            Corporate culture; Corporate strategy;       Length: 5p
Note, (100085), 8p, by Paul M. Healy         Implementation; Internet; Joint ventures;
NEW                                          Know ledge management; Learning;             84403
                                             Performance measurement; Strategy            Title: Budget Choice: Planning vs.
F254                                         formulation                                  Control
Title: Bristol-Myers Squibb: Accounting      Length: 6p                                   Author(s): Churchill, Neil C.
for Product Lif e Cycle Costs at Matrix      List Price: $9.50                            Publication Date: 07/01/1984
Essentials                                                                                Product Type: Harvard Business
Author(s): Datar, Srikant M.; Epstein,       B0005C                                       Review Artic le
Marc J.; White, Karen                        Title: British Telecommunications            Abstract: Budgets have two primary
Publication Date: 12/01/1996                 Worldw ide: Building a Scorecard on          functions: planning and control.
Revision Date: 05/22/1997                    Internet Time                                Companies must decide which function
Product Type: Case (Field)                   Author(s): Creelman, James                   is most important and then resolve a
Publisher: Stanford University               Publication Date: 05/15/2000                 number of formulation issues. Most
Abstract: Set in Matrix Essentials, Inc.,    Product Type: Balanced Scorecard             companies use budgets to evaluate, to
a subsidiary of Bristol-Myers Squibb, that   Report Artic le                              some extent, divis ion managers'
manufactures shampoos and hair               Abstract: From accelerated planning          performances and tie bonuses to the
conditioners. Describes the product life-    and implementation cycles to new ways        attainment of targeted goals . But while
cycle review process that identifies and     of working w ith joint venture partners: a   large companies concerned about
measures environmental impacts of all        look at how a global communications          operational effic iency may want to focus
products in the Matrix line. Teaching        company is adapting its Balanced             on the coordination and control aspects
Purpose: Students are required to            Scorecard to the demands of e-               of budgeting, small and innovative
identify and evaluate ways to improve        commerce.                                    companies may be more concerned w ith
environmental performance and, in            Industry Setting: Telecommunications         planning aspects. How well a budget
particular, to consider ways to integrate    industry                                     succeeds depends on the management
environmental issues in capital              Subjects: Balanced scorecard;                systems in place and on the way senior
budgeting decisions.                         Corporate strategy; Electronic               executives view the budgeting process.
Geographic Setting: United States            commerce; Internet; Joint ventures;          Subjects: Budgeting; Control systems;



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Planning; Small business                     plans, 3) link and align the organization      Product Type: Case (Field)
Length: 9p                                   around its strategy, 4) make strategy          Abstract: The ARES team formally
                                             everyone's job, 5) link strategy and           proposes that Burlington Northern
177084                                       budgeting, and 6) make strategy a              implement the ARES system. The
Title: Budget Crisis of the Boston School    continuous process.                            project meets resistance. In light of
Committee                                    Subjects: Balanced scorecard;                  financial restructuring and high level of
Author(s): Herzlinger, Regina E.;            Budgeting; Corporate strategy; Strategy        debt, executives wonder whether the
Morgan, Nick                                 implementation                                 company can afford ARES. Weak links
Publication Date: 11/01/1976                 Length: 5p                                     during the ARES development process
Revision Date: 05/14/1993                    List Price: $9.50                              to corporate strategic planning,
Product Type: Case (Field)                                                                  corporate capital planning, and other
Abstract: Gives full information about       191122                                         corporate functions raise concerns.
the budget crisis of the Boston School       Title: Burlington Northern: The ARES           Executives als o worry about whether
Committee in 1976. Can be used as a          Decision (A)                                   their 100-year-old, traditional
group project with each group answering      Author(s): Hertenstein, Julie H.; Kaplan,      organization can adapt to and exploit
the issue of how the problem of the          Robert S.                                      ARES's modern electronic technology.
budget for the city's school system ought    Publication Date: 02/21/1991                   When ARES team members' zealous
to be resolved.                              Product Type: Case (Field)                     advocacy of the project raise concerns
Geographic Setting: Boston, MA               Abstract: Burlington Northern's decision       about objectivity in evaluation, an
Subjects: Budgeting; Control systems;        whether to invest in ARES, an                  outside consultant is hired to audit
Local government; Nonprofit                  automated train control system, is a           benefits, technologies, and whether
organizations                                ($350 million) strategic investment in         benefits can be unbundled and
Length: 7p                                   information technology. Although set in a      implemented selectively. May be used
Supplementary Materials: Teaching            service industry (railroad) the is sues        with: (191122) Burlington Northern:
Note, (178153), 5p, by Regina E.             around this decision arise in many             The ARES Decision (A).
Herzlinger, Denise Nitterhouse               organizations and requir e the company         Geographic Setting: United States
                                             to analyze the project from many               Industry Setting: Railroad
B0003D                                       perspectives. ARES offers the potential        Company Size: large
Title: Building Business Acumen w ith        to change the basis of competition in the      Gross Revenues: $4 billion revenues
the Balanced Scorecard                       industry through technology. The               Subjects: Capital budgeting; Capital
Publication Date: 03/15/2000                 company must consider the value, if any,       investments; Control systems;
Product Type: Balanced Scorecard             of being first in the industry to adopt a      Information systems; Railroads;
Report Artic le                              technology; the potential impact on            Resource allocation; Servic es
Abstract: How can companies improve          customer services, quality, and reliability;   Length: 8p
their employees' ability to understand       and the role and value of information          Supplementary Materials: Supplement
competitive realities and current            systems technology. Burlington grapples        (Field), (193130), 2p, by Lynda M.
business dynamics? A Balanced                with how to quantif y both tangible and        Applegate; Teaching Note, (193034),
Scorecard simulation is helping Lucent       intangible benefits, and deliberates           14p, by Julie H. Hertenstein
Technologies promote a systems               whether investments that yield
approach to decis ion making throughout      improvement in hard-to-quantif y factors       193090
the workforce.                               such as reduced delivery time and              Title: Burlington Northern: The ARES
Subjects: Balanced scorecard;                improved service reliability can be            Decision (B) (Abridged)
Corporate governance; Corporate              subjected to the same financial scrutiny       Author(s): Kaplan, Robert S.
strategy; Human resources                    as equipment replacement decisions             Publication Date: 01/21/1993
management; Learning; Performance            such as new locomotives. Demonstrates          Product Type: Case (Field)
measurement; Simulation; Strategy            thoughtful, creativ e approaches to            Abstract: The ARES team formally
formulation; Strategy implementation         measuring hard-to-quantif y benefits.          proposes that Burlington Northern
Length: 2p                                   May be used with: (191123) Burlington          implement the ARES system. The
List Price: $9.50                            Northern: The ARES Decision (B).               project meets several resistances. In
                                             Geographic Setting: United States              light of financial restructuring and a high
B9909A                                       Industry Setting: Railroad                     level of debt, executives wonder whether
Title: Building a Strategy-Focused           Company Size: large                            the company can afford ARES. Weak
Organization                                 Gross Revenues: $4 billion revenues            links during the ARES development
Author(s): Kaplan, Robert S.; Norton,        Subjects: Capital budgeting; Capital           process to corporate strategic planning,
David P.                                     investments; Control systems;                  corporate capital planning, and other
Publication Date: 09/15/1999                 Information systems; Information               corporate functions raise concerns.
Product Type: Balanced Scorecard             technology; Railroads; Resource                Executives als o worry about whether
Report Artic le                              allocation; Services                           their 100-year-old, traditional
Abstract: Strategy has never been more       Length: 27p                                    organization can adapt to and exploit
important than it is today, write Balanced   Supplementary Materials: Teaching              ARES's modern electronic technology.
Scorecard creators Robert Kaplan and         Note, (193034), 14p, by Julie H.               When ARES team members' zealous
David Norton. But the real driver of         Hertenstein                                    advocacy of the project raise concerns
success in the new economy is the                                                           about objectivity in evaluation, an
execution of strategy--and this article      191123                                         outside consultant is hired to audit
highlights core principles that help         Title: Burlington Northern: The ARES           benefits, technologies, and whether
companies do just that. The six              Decision (B)                                   benefits can be unbundled and
principles are: 1) build an executive        Author(s): Hertenstein, Julie H.; Kaplan,      implemented selectively.
leadership team to mobilize change, 2)       Robert S.                                      Geographic Setting: United States
translate the strategy into operational      Publication Date: 02/21/1991                   Industry Setting: Railroad



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Accounting & Control                                                                        12/18/10                                    27


Company Size: large                        Product Type: Online Tutorials                  Product Type: Case (Library)
Gross Revenues: $4 billion revenues        Abstract: To preview this online                Abstract: CGA is a small computer
Subjects: Capital budgeting; Capital       product, Authorized Faculty can call our        software company that has recently
investments; Control systems;              customer service department at 1-800-           acquired another software company for
Information systems; Railroads;            545-7685 or 617-783-7600. Managers              $18 million of CGA's common stock. The
Resource allocation; Servic es             must frequently make decisions                  book value of the acquired company was
Length: 2p                                 involving trade-offs between cash flows         $1 million. The case focuses on CGA's
                                           to be paid or received at different points      use of pooling of interests accounting for
193130                                     in time. Accountants, in turn, must             the acquisition and the Securities and
Title: Burlington Northern: The ARES       describe transactions that involve the          Exchange Commission's disagreement
Decision (C)                               payment and/or receipt of cash far in the       with its use. Teaching objectives include
Author(s): Applegate, Lynda M.             future. This interactive tutorial covers the    gaining an understanding of mergers
Publication Date: 03/19/1993               key concepts relating to cash flows             and acquisitions accounting, i.e., pooling
Product Type: Supplement (Field)           taking place in different time periods.         of interests versus purchase accounting;
Abstract: Continues the story of the       Students learn: Why a dollar received or        the concept of goodw ill; the economic
implementation of the ARES project.        paid in the future is worth less than a         consequences and/or cash flow effects
Must be used with: (191123) Burlington     dollar today; how to calc ulate how much        of alternative accounting methods.
Northern: The ARES Decision (B).           less a future dollar is worth, based on an      Geographic Setting: New Jersey
Industry Setting: Railroad                 interest rate and how far in the future it is   Industry Setting: Softw are industry
Subjects: Capital budgeting; Capital       to be received or paid; how to translate        Company Size: small
investments; Control systems;              a cash flow from any point in time into its     Subjects: Accounting procedures;
Information systems; Railroads;            present or future value at any other point      Acquisitions; Cash flow ; Financial
Resource allocation; Servic es             in time; and how to use annuity tables          analysis; Financial reporting; Financial
Length: 2p                                 and Excel functions to simplify some            strategy; Software
                                           calculations as well as how to solve            Length: 29p
8436                                       complex problems using these tools.
Title: Business Analy sis and Valuation    Requires current versions of Internet           184185
Model                                      Explorer or Netscape/Mozilla and Flash.         Title: CIBA-GEIGY (A): Information and
Author(s): Palepu, Krishna G.; Barnett,    Price is for online access for one              Control System
Jonathan; Healy, Paul M.                   academic term. To order this Web-               Author(s): Merchant, Kenneth A.
Publication Date: 09/01/2004               delivered product, call our customer            Publication Date: 05/08/1984
Revision Date: 06/16/2008                  service department at 1-800-545-7685            Revision Date: 05/19/1985
Product Type: Simulation/Tools             or 617-783-7600.                                Product Type: Case (Field)
Abstract: Once you enter company           Subjects: Cash flow ; Financial                 Abstract: Provides an overview of Ciba-
financial statements, this software        accounting; Present value                       Geigy's planning and measurement
enables you to standardize them to a       Length: 2 hours                                 systems. The system is unique because
common format, make any needed             Year New : 2005                                 the company uses current cost
adjustments to the company's                                                               accounting, direct costing, and a
accounting, and make assumptions           192045                                          responsibility accounting system that
about the company's future                 Title: Buying Time                              holds managers accountable for
performance. The model then provides       Author(s): Bruns, William J., Jr.;              contribution, not net income.
financial ratios for the company, w ith    Harmeling, Susan S.                             Geographic Setting: Sw itzerland
benchmarks for the U.S. economy,           Publication Date: 10/03/1991                    Company Size: large
company pro forma financial statements,    Revision Date: 09/13/2004                       Gross Revenues: $7 billion revenues
and a company valuation using several      Product Type: Case (Gen Exp)                    Subjects: Accounting procedures;
standard valuation techniques. Available   Abstract: A self-contained explanation          Control systems; Information systems;
only in a CD-ROM, Window s-only            and simple practice examples to                 Management accounting; Performance
format.                                    introduce students to the concepts of           measurement; Planning; Sw itzerland
Subjects: Financial ratios; Models;        compound interest, present value loans,         Length: 28p
Valuation                                  bonds, and leases. Necessary present            Supplementary Materials: Supplement
Year New : 2004                            value tables are included. The study            (Field), (184186), 2p, by Kenneth A.
                                           questions provide simple exercis es to          Merchant; Teaching Note, (187080), 9p,
185127                                     enhance student learning.                       by Kenneth A. Merchant; Supplement
Title: Business Segment Disclosure and     Geographic Setting: Florida                     (Field), (184187), 2p, by Kenneth A.
Analysis                                   Industry Setting: Car & truck rental            Merchant; Supplement (Field), (184188),
Author(s): Haw kins, David F.              industry                                        4p, by Kenneth A. Merchant;
Publication Date: 05/04/1985               Company Size: small                             Supplement (Field), (184189), 6p, by
Product Type: Note                         Subjects: Accounting procedures;                Kenneth A. Merchant
Abstract: The accounting for business      Bonds; Leasing; Present value
segment disclosure is dis cussed and       Length: 6p                                      184186
evaluated.                                 Supplementary Materials: Teaching               Title: CIBA-GEIGY (A1): Middle Range
Subjects: Accounting procedures;           Note, (193067), 7p, by William J. Bruns         Planning in Dyestuffs and Chemicals
Diversific ation; Financial reporting      Jr.                                             Author(s): Merchant, Kenneth A.
Length: 17p                                                                                Publication Date: 05/08/1984
                                           189177                                          Product Type: Supplement (Field)
104708                                     Title: CGA Computer Associates, Inc.            Abstract: Describes a proposal by a
Title: Buying Time                         Author(s): Sviokla, John J.; Bartczak,          division manager to abandon middle-
Author(s): Kaplan, Robert S.               Norman J.                                       range (three-year) planning despite the
Publication Date: 01/01/2005               Publication Date: 05/11/1989                    fact that it is done in the rest of the



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company. Must be used with Ciba-Geigy       Companies                                    Subjects: Accounting policies;
(A). The students are asked to think        Author(s): Merchant, Kenneth A.              Computer industry; Financial reporting;
about how planning would be done in         Publication Date: 05/08/1984                 Government agencies; Research &
the absence of this part of the process.    Revision Date: 05/16/1985                    development; Software; Tax accounting;
Must be used with: (184185) CIBA-           Product Type: Supplement (Field)             Taxation
GEIGY (A): Information and Control          Abstract: Describes a controversy being      Length: 13p
System.                                     faced at Ciba-Geigy as to how far down
Geographic Setting: Sw itzerland            in the organization full cost measures of    183166
Subjects: Control systems; Long term        performance could be developed.              Title: CPA as a Business Adviser
planning; Management accounting;            Students have to think about the value of    Author(s): Vancil, Richard F.; Bleichert
Planning; Sw itzerland                      different types of allocations. Must be      WJ
Length: 2p                                  used with Ciba-Geigy (A).                    Publication Date: 01/24/1983
Supplementary Materials: Teaching           Geographic Setting: Sw itzerland             Product Type: Note
Note, (187080), 9p, by Kenneth A.           Subjects: Accounting procedures;             Abstract: An independent accountant's
Merchant                                    Control systems; Management                  value to clients often goes far beyond
                                            accounting; Performance measurement;         certifying the annual financial
184187                                      Sw itzerland                                 statements. The accountant can als o
Title: CIBA-GEIGY (A2): Capacity            Length: 6p                                   serve management as a business
Reductions and Current Cost Accounting      Supplementary Materials: Teaching            adviser on a wide variety of matters,
Author(s): Merchant, Kenneth A.             Note, (187080), 9p, by Kenneth A.            including: financing, leasing, mergers
Publication Date: 05/08/1984                Merchant                                     and acquisitions, tax planning, review of
Product Type: Supplement (Field)                                                         accounting or management information
Abstract: Describes a proposal from         184084                                       systems, evaluating data center security
one division to be allowed to discontinue   Title: COMSERV Corp.                         and controls, etc. This note will describe
current cost accounting for excess          Author(s): Merchant, Kenneth A.; Bitetti,    three specif ic examples of the CPAs role
equipment. Students have to think           Carolyn M.                                   as a business adviser.
through an important assumption             Publication Date: 01/16/1984                 Subjects: Financial management
underlying current cost accounting--that    Product Type: Case (Field)                   Length: 8p
the assets w ill be replaced. Must be       Abstract: Explains the rationale of
used with Ciba-Geigy (A).                   Comserv for its decision to capitalize the   192099
Geographic Setting: Sw itzerland            costs of developing new software. May        Title: CUC International, Inc. (A)
Subjects: Accounting procedures;            be used in conjunction with the ASK          Author(s): Palepu, Krishna G.; Healy,
Control systems; Management                 Computer Systems, Inc. case which            Paul M.
accounting; Performance measurement;        presents the arguments in favor of           Publication Date: 02/14/1992
Sw itzerland                                expensing such costs.                        Revision Date: 10/07/1996
Length: 2p                                  Geographic Setting: Minnesota                Product Type: Case (Field)
Supplementary Materials: Teaching           Industry Setting: Softw are industry         Abstract: The case series examines the
Note, (187080), 9p, by Kenneth A.           Company Size: small                          role of financial reporting and corporate
Merchant                                    Gross Revenues: $23 million revenues         finance policies as vehicles for
                                            Subjects: Accounting policies;               communication betw een managers and
184188                                      Accounting procedures; Computer              outside investors. This case describes
Title: CIBA-GEIGY (A3): Maintenance         industry; Performance measurement;           management's concern that the
of Real Capital                             Research & development; Softw are            company's stock is undervalued
Author(s): Merchant, Kenneth A.             Length: 15p                                  because analysts viewed the company's
Publication Date: 05/08/1984                Supplementary Materials: Teaching            accounting as aggressiv e. Students are
Product Type: Supplement (Field)            Note, (188068), 7p, by Kenneth A.            asked to advis e CUC's management on
Abstract: Involves the question of          Merchant                                     ways to improve investor confidence.
whether it is desirable to measure                                                       Subjects: Financial analysis ; Financial
performance after maintenance of real       184085                                       reporting; Stockholders
capital, and if so, how that might be       Title: COMSERV Corp.: Softw are              Length: 15p
accomplished. Students have to think        Capitalization and Tax Credits               Supplementary Materials: Supplement
about the appropriate unit of               Author(s): Vitale, Michael R.                (Field), (192100), 2p, by Kris hna G.
measurement and the problem of              Publication Date: 01/03/1984                 Palepu, Paul M. Healy; Supplement
differences in types of financing (i.e.,    Product Type: Case (Library)                 (Field), (192101), 6p, by Kris hna G.
debt vs. equity). Must be used with Ciba-   Abstract: COMSERV and other                  Palepu, Paul M. Healy; Teaching Note,
Geigy (A).                                  developers of packaged computer              (104028), 16p, by Paul M. Healy
Geographic Setting: Sw itzerland            software capitalized their softw are
Subjects: Accounting procedures;            construction costs and amortized them        192100
Control systems; Management                 over fiv e to six years. Arguing that this   Title: CUC International, Inc. (B)
accounting; Performance measurement;        practic e could mislead investors, the       Author(s): Palepu, Krishna G.; Healy,
Sw itzerland                                SEC forbid other firms from adopting the     Paul M.
Length: 4p                                  practic e and required additional            Publication Date: 02/14/1992
Supplementary Materials: Teaching           disclosure on the part of those firms        Revision Date: 05/22/1995
Note, (187080), 9p, by Kenneth A.           already using it. Also describes the issue   Product Type: Supplement (Field)
Merchant                                    of research and development tax credits      Abstract: Describes CUC's initial
                                            for softw are.                               response to investors' concerns about
184189                                      Geographic Setting: United States            the firm's accounting. Students are
Title: CIBA-GEIGY (A4): Measurement         Industry Setting: Softw are industry         asked to evaluate this response. Must
of Economic Performance of Group            Gross Revenues: $25 million sales            be used with: (192099) CUC



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Accounting & Control                                                                       12/18/10                                   29


International, Inc. (A).                     Petroleum; Risk assessment; South            management; Spain; Transfer pric ing
Subjects: Financial analysis ; Financial     America; Valuation                           Length: 14p
reporting; Stockholders                      Length: 9p                                   Supplementary Materials: Teaching
Length: 2p                                                                                Note, (105020), 16p, by F. Asis
                                             105012                                       Martinez-Jerez; Supplement (Field),
192101                                       Title: Caja Espana: Managing the             (105012), 1p, by F. Asis Martinez-Jerez,
Title: CUC International, Inc. (C)           Branches to Sell (B)                         Rosario M. de Albornoz
Author(s): Palepu, Krishna G.; Healy,        Author(s): Martinez-Jerez, F. Asis; de       Year New : 2004
Paul M.                                      Albornoz , Rosario M.
Publication Date: 02/14/1992                 Publication Date: 08/03/2004                 105S06
Revision Date: 05/22/1995                    Revision Date: 09/27/2004                    Title: Caja Espana: Managing the
Product Type: Supplement (Field)             Product Type: Supplement (Field)             Branches to Sell (A), Spanis h Version
Abstract: Describes analysts' and            Abstract: Supplements the (A) case.          Author(s): Martinez-Jerez, F. Asis
investors' reaction to CUC's initial         Must be used with: (104044) Caja             Publication Date: 11/10/2003
response. Must be used with: (192099)        Espana: Managing the Branches to Sell        Revision Date: 09/27/2004
CUC International, Inc. (A).                 (A).                                         Product Type: LACC Case
Subjects: Financial analysis ; Financial     Geographic Setting: Spain                    Abstract: Juan Luis Rojas, commercial
reporting                                    Industry Setting: Commercial banking         planning manager of a Caja de Ahorros
Length: 6p                                   Subjects: Commercial banking;                (savings bank), faces the challenge to
                                             Incentives; Organiz ational design;          motivate the branches to sell more long-
198088                                       Performance measurement; Sales               term mortgages and ponders whether to
Title: Cafes Monte Bianco: Building a        management; Spain; Transfer pric ing         use transfer prices to achieve his
Profit Plan                                  Length: 1p                                   objective.
Author(s): Simons, Robert L.; Davila,        Year New : 2004                              Geographic Setting: Spain
Antonio                                                                                   Industry Setting: Banking industry
Publication Date: 01/26/1998                 105S07                                       Number of Employees: 2,700
Revision Date: 11/07/2000                    Title: Caja Espana: Managing the             Gross Revenues: 200 million
Product Type: Case (Gen Exp)                 Branches to Sell (B), Spanis h Version       eurodollars
Abstract: Using an income statement,         Author(s): Martinez-Jerez, F. Asis           Event Year Start: 2003
balance sheet, and projected demand          Publication Date: 08/03/2004                 Event Year End: 2003
and cost schedules, students are             Revision Date: 09/27/2004                    Subjects: Commercial banking;
required to build a profit plan for a        Product Type: LACC Supplement                Incentives; Organiz ational design;
closely-held coffee manufacturer in Italy.   Abstract: Supplements the (A) case.          Performance measurement; Sales
Students must estimate cash flow and         Must be used with: (105S06) Caja             management; Spain; Transfer pric ing
ROE and use this analysis to evaluate        Espana: Managing the Branches to Sell        Length: 14p
the attractiveness of a new strategy.        (A), Spanish Version.                        Supplementary Materials: LACC
Geographic Setting: Italy                    Geographic Setting: Spain                    Supplement, (105S07), 1p, by F. Asis
Industry Setting: Coffee                     Industry Setting: Commercial banking         Martinez-Jerez
Subjects: Beverages; Italy;                  Subjects: Commercial banking;
Performance measurement; Planning            Incentives; Organiz ational design;          BH129
systems; Profit planning; Profitability      Performance measurement; Sales               Title: Calling All Parties: Now Is the
analysis; Return on investment               management; Spain; Transfer pric ing         Time to Come to the Aid of the Balance
Length: 8p                                   Length: 1p                                   Sheet
Supplementary Materials: Teaching                                                         Author(s): Haskins, Mark E.; Sack,
Note, (100008), 18p, by Robert L.            104044                                       Robert J.
Simons, Antonio Davila; Teaching Note,       Title: Caja Espana: Managing the             Publication Date: 07/15/2005
(101044), 21p, by Robert L. Simons,          Branches to Sell (A)                         Product Type: Business Horizons
Indra A. Reinbergs                           Author(s): Martinez-Jerez, F. Asis; De       Artic le
                                             Albornoz, Rosario M.                         Publisher: Business Horizons/Indiana
204S18                                       Publication Date: 11/10/2003                 University
Title: Cafes Monte Bianco: Building a        Revision Date: 03/24/2008                    Abstract: Recently, accountants were
Profit Plan, Spanish Version                 Product Type: Case (Field)                   instructed by President Bush to get their
Author(s): Simons, Robert L.; Davila,        Abstract: Juan Luis Rojas, commercial        acts together. Indeed, the Enron,
Antonio                                      planning manager of a Caja de Ahorros        WorldCom, Tyco, and other recent
Publication Date: 01/26/1998                 (savings bank), faces the challenge of       corporate financial reporting failures
Revision Date: 11/07/2000                    motivating the branches to sell more         have prompted a loss of faith in
Product Type: LACC Case                      long-term mortgages and ponders              accountants and accounting. To a large
Abstract: Using an income statement,         whether to use transfer pric es to achieve   extent, this loss of faith involves
balance sheet, and projected demand          his objective.                               corporate balance sheets and it is
and cost schedules, students are             Geographic Setting: Spain                    warranted. Corporate managers and
required to build a profit plan for a        Industry Setting: Banking industry           shareholders have a vested interest in
closely-held coffee manufacturer in Italy.   Number of Employees: 2,700                   addressing balance sheet shortcomings.
Students must estimate cash flow and         Gross Revenues: 200 million                  Highlights the pervasiv e shortcomings of
ROE and use this analysis to evaluate        eurodollars                                  contemporary corporate balance sheets,
the attractiveness of a new strategy.        Event Year Start: 2003                       identifies the underlying foundational
Geographic Setting: Italy                    Event Year End: 2003                         tensions creating those shortcomings,
Industry Setting: Coffee                     Subjects: Commercial banking;                offers proposals to address those
Subjects: Capital markets; Developing        Incentives; Organiz ational design;          tensions, and discusses the potential
countries; International finance;            Performance measurement; Sales               implications of the proposals.



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Subjects: NO                                  Product Type: Case (Library)                   Balanced Scorecard for a systems
SUBJECTS(KEYWORDS)                            Abstract: A review of financial reporting      project, and introducing the BSC only for
Length: 11p                                   issues, this case provides excerpts from       the purposes of compensation.
Year New : 2005                               Campbell Soup's 1989 annual report.            Subjects: Balanced scorecard; Strategy
                                              Key issues include accounting for a            implementation
100054                                        corporate restructuring and appropriate        Length: 4p
Title: Cambridge Hospital Community           measures of corporate economic                 List Price: $9.50
Health Netw ork: The Primary Care Unit        performance.
Author(s): Narayanan, V.G.; Moore,            Geographic Setting: New Jersey                 B9911D
Ryan; Brem, Lisa                              Industry Setting: Canned food industry         Title: Can Bad Things Happen to Good
Publication Date: 01/20/2000                  Company Size: Fortune 500                      Scorecards?: Part II of Implementation
Revision Date: 10/02/2002                     Gross Revenues: $5.6 billion sales             Pitfalls
Product Type: Case (Field)                    Subjects: Accounting procedures;               Author(s): Kaplan, Robert S.
Abstract: The Cambridge Hospital              Financial analysis; Financial reporting;       Publication Date: 11/15/1999
Community Health Netw ork needed to           Food; Performance measurement;                 Product Type: Balanced Scorecard
gain a better understanding of its unit-of-   Restructuring                                  Report Artic le
service costs, which had been rising at a     Length: 11p                                    Abstract: A continuation of the
rate of 10% per year. The network's                                                          discussion in the first issue about how
step-down costing system gave only            B9909D                                         faulty organiz ational processes can
aggregate costing information, and there      Title: Can Bad Things Happen to Good           undermine a w ell-designed scorecard.
was some concern that it might be             Scorecards?                                    The three procedural mistakes described
inaccurately representing the true cost of    Author(s): Kaplan, Robert S.                   in this article: treating the scorecard as
the intern and resident program, the          Publication Date: 09/15/1999                   a one-time event, mistaking the
interpretive services department, and the     Product Type: Balanced Scorecard               Balanced Scorecard for a systems
use of nurse practitioners. So the            Report Artic le                                project, and introducing the BSC only for
Primary Care Unit (PCU) initiated a pilot     Abstract: Harvard Business School              the purposes of compensation.
activity-based costing program. The           Professor Robert Kaplan examines three         Subjects: Balanced scorecard; Strategy
case provides detailed exhibits on the        common pitfalls that can sidetrack a           implementation
methods of allocating costs using             Balanced Scorecard's program: 1) a             Length: 2p
activity-based driv ers.                      lack of commitment from senior                 List Price: $9.50
Geographic Setting: Cambridge, MA             management, 2) a senior manager who
Industry Setting: Health care industry        tries to build a scorecard on his or her       2223BC
Gross Revenues: $90 million revenues          ow n, and 3) the failure to let scorecard      Title: Capacity Cost Rates: The
Subjects: Activity based costing; Cost        responsibilities "cascade down" to             Practical Issues
accounting; Cost systems; Health care         middle managers, individual business           Author(s): Kaplan, Robert S.; Anderson,
Length: 19p                                   units--and indeed, throughout the entire       Steven R.
Supplementary Materials: Teaching             organization.                                  Publication Date: 04/04/2007
Note, (101007), 14p, by V.G.                  Subjects: Balanced scorecard; Strategy         Product Type: HBS Press Chapter
Narayanan, Lisa Brem                          implementation                                 Abstract: Calculating capacity cost rates
                                              Length: 2p                                     is the second element in a time-driven
185179                                        List Price: $9.50                              activity-based costing model. This
Title: Camelback Communications, Inc.                                                        chapter discusses when to capture cost
Author(s): Cooper, Robin                      B9911X                                         at a department or a process level, how
Publication Date: 06/03/1985                  Title: Can Bad Things Happen to Good           to incorporate all relevant costs, and
Revision Date: 03/21/1991                     Scorecards?, Parts I and II                    how to measure practic al capacity. May
Product Type: Case (Gen Exp)                  Author(s): Kaplan, Robert S.                   be used with: (2221BC) The Evolution
Abstract: Camelback Communications,           Publication Date: 12/15/1999                   of Time-Driven Activity-Based Costing:
Inc. has a poorly designed cost               Product Type: Balanced Scorecard               Introduction; (2222BC) Estimating
accounting system and is in the process       Report Artic le                                Process Times: The Role of Time
of redesigning it. This case                  Abstract: This reprint is a combination        Equations; (2226BC) Implementing
demonstrates how the old cost                 of Artic le Reprints B9909D and B9911D.        Time-Driven ABC Models: Launching a
accounting system operated.                   In part one, Harvard Business School           Project; (2227BC) What-If Analysis and
Geographic Setting: United States             Professor Robert Kaplan examines three         Activity-Based Budgeting: Forecasting
Industry Setting: Electronics industry        common pitfalls that can sidetrack a           Resource Demands; (2228BC) Fast-
Company Size: small                           Balanced Scorecard's program: 1) a             Track Profit Model: Creating the New
Gross Revenues: $10 million sales             lack of commitment from senior                 Due-Diligence Process for Mergers and
Subjects: Cost accounting; Cost               management, 2) a senior manager who            Acquisitions; (2229BC) Enhancing
allocation; Cost systems; Manufacturing;      tries to build a scorecard on his or her       Business Process Improvements: New
Systems design                                ow n, and 3) the failure to let scorecard      Applications for Time-Driven ABC;
Length: 5p                                    responsibilities "cascade down" to             (2230BC) Kemps LLC: Handling
Supplementary Materials: Teaching             middle managers, individual business           Product, Distribution, and Customer
Note, (187085), 13p, by Robin Cooper          units--and indeed, throughout the entire       Variety; (2231BC) Sanac Logis tics:
                                              organization. Part two is a continuation       Time Equations to Capture Complexities
191042                                        of the dis cussion in the first is sue about   in Logistics Performance; (2234BC)
Title: Campbell Soup Co.--1989                how faulty organizational processes can        Compton Financial: Using Time- Driven
Author(s): Bruns, William J., Jr.; Ellison,   undermine a w ell-designed scorecard.          ABC to Accomplish a Profit Turnaround;
David J.                                      The three procedural mistakes described        (2235BC) ATB Financial: Guiding
Publication Date: 09/21/1990                  in this article: treating the scorecard as     Profitable Grow th; (2236BC) Citigroup
Revision Date: 05/03/1994                     a one-time event, mistaking the                Technology Infrastructure Division:



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Financial Strategies for Managing IT as        Subjects: Accounting procedures;             In addition, he is considering capitalizing
a Business Within a Business;                  Control systems; Development stage           some training costs for later
(2237BC) Global Insurance Company              enterprises; Entrepreneurship; Growth        amortization. A management control
Private Client Group: Forecasting Key          management; Leasing; Performance             system for the center is also a priority.
Employee Staffing Levels --The Benefits        measurement; Transportation                  Geographic Setting: United States
of Time-Driven Activity-Based Costing;         Length: 5p                                   Industry Setting: Consulting
(2241BC) Jackson State University:                                                          Number of Employees: 10,000
Introducing Business Concepts into             182253                                       Subjects: Accounting policies;
Education--The Benefits of Time-Driven         Title: Carty Trailers (B)                    Consulting; Control systems; Cost
Activity-Based Costing.                        Author(s): Merchant, Kenneth A.;             analysis; Financial analysis; Financial
Subjects: NO                                   Cooper, Robin                                reporting; Management accounting
SUBJECTS(KEYWORDS)                             Publication Date: 05/11/1982                 Length: 7p
Length: 27p                                    Product Type: Case (Field)
List Price: $6.95                              Abstract: Illustrates hindsight bias. Asks   76602
Year New : 2007                                students to assess the probability of        Title: A Case for Historic al Costs
                                               success of a start-up business. In this      Author(s): Anthony, Robert N.
172307                                         version of the case the real outcome of      Publication Date: 11/01/1976
Title: Capital Investment Problems (A)         the company is revealed, i.e., the           Product Type: Harvard Business
Author(s): Churchill, Neil C.                  company became U-Haul, the industry          Review Artic le
Publication Date: 06/01/1972                   leader.                                      Abstract: For some time now ,
Product Type: Note                             Geographic Setting: West Coast               accountants, economists, and
Abstract: A note on capital investment         Industry Setting: Car & truck rental         executives have been engaged in
problems w ith reference to accelerated        industry                                     debate: Given the inflationary economy
depreciation. A rewritten version of a         Company Size: start-up                       we are in, do balance sheets, income
case by R.N. Anthony.                          Event Year Start: 1944                       statements, and other financial
Subjects: Accounting policies;                 Event Year End: 1954                         statements based on historical-cost
Accounting procedures                          Subjects: Accounting procedures;             accounting give a valid picture of a
Length: 5p                                     Control systems; Development stage           company's operations and financial
                                               enterprises; Entrepreneurship; Growth        position? If not, what form of
184180                                         management; Leasing; Performance             replacement-cost, or pric e-level-
Title: Caro Construction Co.                   measurement; Transportation                  adjusted, accounting should be used
Author(s): Dearden, John                       Length: 5p                                   instead? The United States' continued
Publication Date: 04/19/1984                                                                high rate of inflation has convinced many
Product Type: Case (Gen Exp)                   182254                                       people that statements based on
Abstract: This is a one page case that         Title: Carty Trailers (C)                    historical-dollar conventions are no
requires students to prepare journal           Author(s): Merchant, Kenneth A.;             longer realistic indicators of financial
entries for the investment tax credit          Cooper, Robin                                position or operating results. Mr.
using the deferral method and the flow -       Publication Date: 05/11/1982                 Anthony is not one of those people, and
through method.                                Product Type: Case (Field)                   in this article he makes the case for
Industry Setting: Construction industry        Abstract: Illustrates hindsight bias. Asks   keeping the traditional historical-cost
Subjects: Accounting policies; Tax             students to assess the probability of        method.
accounting; Taxation                           success of a start-up business. In this      Subjects: Accounting policies; Cost
Length: 1p                                     version of the case, a false outcome is      accounting; Cost systems; McKinsey
                                               presented.                                   Award Winners
182212                                         Geographic Setting: West Coast               Length: 16p
Title: Carty Trailers (A)                      Industry Setting: Car & truck rental
Author(s): Merchant, Kenneth A.;               industry                                     897069
Cooper, Robin                                  Company Size: start-up                       Title: Case of the Colored Post-It Notes
Publication Date: 03/08/1982                   Event Year Start: 1944                       Author(s): Baldw in, Carliss Y.; Jensen,
Product Type: Case (Field)                     Event Year End: 1954                         Michael C.; Wruck, Karen H.
Abstract: Describes the early years of         Subjects: Accounting procedures;             Publication Date: 12/06/1996
what became a very successful                  Control systems; Development stage           Product Type: Case (Field)
company (U-Haul), written from the point       enterprises; Entrepreneurship; Growth        Abstract: An example of how policies
of view of the founder. By selectively         management; Leasing; Performance             about budgeting and resource decisions
telling students that the company failed,      measurement; Transportation                  are commonly misallocated is presented.
that it became U-Haul or nothing, the          Length: 5p                                   Geographic Setting: Cambridge, MA
cognitive bias called hindsight bias can                                                    Industry Setting: Education industry
be demonstrated. This, in combination          199006                                       Subjects: Budgeting; Control systems;
with other materials, can lead to a            Title: Carver Consulting Co.                 Decentralization; Decision making;
discussion on how to control for               Author(s): Bruns, William J., Jr.            Higher education
hindsight bias, especially as it pertains to   Publication Date: 12/03/1998                 Length: 3p
performance evaluation. May be used            Revision Date: 01/26/1999
with Carty Trailers (B) and (C).               Product Type: Case (Gen Exp)                 183017
Geographic Setting: West Coast                 Abstract: The managing partner of a          Title: Casey Manufacturing Co.
Industry Setting: Car & truck rental           relatively new consulting firm is            Author(s): Bartczak, Norman J.
industry                                       concerned because training costs at the      Publication Date: 01/02/1983
Company Size: small                            firm's new training center are higher than   Product Type: Case (Library)
Event Year Start: 1944                         expected. Analysis of actual costs           Abstract: In March 1981, Casey
Event Year End: 1954                           compared to those expected is required.      Manufacturing issued its 1980 Annual



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Report in w hich a $60 million tax loss     Product Type: Case (Field)                     185145
carryforward was recognized in its 1980     Abstract: A small CPA firm puts in a           Title: Center for Nutritional Research
income statement. The recognition of the    new performance measurement system,            Author(s): Herzlinger, Regina E.;
tax loss carryforward reduced Casey's       and profits increase by 350% in less           Lallman, Joyce
1980 net loss to $55 million. The main      than a year. This case illustrates the         Publication Date: 04/16/1985
issues of the case are the                  reasons for improved profitability as well     Revision Date: 05/14/1993
appropriateness of the recognition of the   as the sustainability of levels of growth,     Product Type: Case (Field)
tax loss carryforward, and the strategic    the opportunities, and the threats that        Abstract: Michael Kenyon, a health care
reasons for Casey taking the financial      aw ait the company.                            consultant and graduate of the Harvard
reporting actions it did.                   Geographic Setting: Johnstown, PA              Business School, had just completed his
Geographic Setting: Midw estern United      Industry Setting: Accounting industry;         evaluation of the Center for Nutritional
States                                      Auditing                                       Research at Boston's New England
Industry Setting: Manufacturing             Number of Employees: 40                        Deaconess Hospital. It treated morbidly
industries                                  Gross Revenues: $2.6 million revenues          obese patients through a combination of
Company Size: mid-size                      Subjects: Bonuses; Cost allocation;            exercise, behavioral counseling, and a
Subjects: Accounting policies; Financial    Performance measurement; Profitability         special nutritional regimen developed by
analysis; Financial reporting; Financial    analysis; Small business                       the Center's founder, George L.
strategy; Manufacturing; Tax accounting     Length: 23p                                    Blackburn, M.D., Ph.D. Students are
Length: 23p                                 Supplementary Materials: Supplement            asked to determine whether Dr.
                                            (Field), (100080), 2p, by V.G.                 Blackburn's program could be developed
84402                                       Narayanan, Sanjay T. Pothen; Teaching          into a large-scale service business, and
Title: Cash Flow - It's Not the Bottom      Note, (100108), 12p, by V.G.                   if so, how much capital it w ould require,
Line                                        Narayanan, Lisa Brem                           and how it should be managed and
Author(s): Casey, Cornelius J.;                                                            marketed.
Bartczak, Norman J.                         100080                                         Geographic Setting: Boston, MA
Publication Date: 07/01/1984                Title: Catanese and Vulcan (B)                 Industry Setting: Health care industry
Product Type: Harvard Business              Author(s): Narayanan, V.G.; Pothen,            Gross Revenues: $310,000 revenues
Review Artic le                             Sanjay T.                                      Subjects: Entrepreneurial management;
Abstract: Operating cash flow (OCF) is      Publication Date: 02/25/2000                   Financial analysis; Health; Health
an increasingly popular measure of a        Revision Date: 03/29/2000                      services; Marketing strategy; Project
company's performance, but a study of       Product Type: Supplement (Field)               evaluation
nearly 300 businesses rais es doubt         Abstract: Supplements the (A) case.            Length: 17p
about its reliability as a financial        Must be used with: (100021) Catanese
indicator. The study matches 60             and Vulcan (A).                                193091
companies that had filed for bankruptcy     Subjects: Bonuses; Cost allocation;            Title: Chadw ic k, Inc.: The Balanced
between 1971 and 1982 w ith 230             Performance measurement; Profitability         Scorecard
nonbankrupt companies chosen                analysis; Small business                       Author(s): Kaplan, Robert S.
randomly from the Compustat Industrial      Length: 2p                                     Publication Date: 01/06/1993
Tape. The study found that OCF figures      Supplementary Materials: Teaching              Revision Date: 04/20/1993
(OCF, OCF/current liabilities, and          Note, (100108), 12p, by V.G.                   Product Type: Case (Gen Exp)
OCF/total liabilities) over five years      Narayanan, Lisa Brem                           Abstract: The pharmaceutical division of
before filing for bankruptcy were poor                                                     a diversified company has been asked to
predictors of failure.                      BE15                                           develop a Balanced Scorecard.
Subjects: Accounting procedures;            Title: Celestica, Inc.                         Research and development projects
Bankruptcy; Cash flow ; Financial           Author(s): Wells, Robin; Rooks, Steve          take about ten years to bring a new
management                                  Publication Date: 09/09/1996                   product to the marketplace and the
Length: 6p                                  Product Type: Case (Field)                     division depends on good relations and
                                            Publisher: Stanford University                 active feedback from its customers for
189139                                      Abstract: Analyzes the transformation of       continued success. But currently, the
Title: Cash Flow Analyzer                   an IBM components production plant             division is evaluated by meeting monthly
Author(s): Bishop, John E.                  into a profit-center subsidiary. Details the   financial objectives. The case describes
Publication Date: 01/11/1989                widespread changes that were                   an early and less-than-successful
Product Type: Note                          necessary to effect this transformation:       attempt to develop a Balanced
Abstract: Provides an explanation of        new product identific ation, management        Scorecard encompassing financial,
how to use the computer program CFA.        and worker incentive plans, new                customer, internal process, and
To use the program the user enters the      production techniques, and capital             innovation perspectiv es.
flows and obtains PV, IRR, payment.         budgeting plans. Highlights the issues         Geographic Setting: United States
The program design makes it convenient      involved in changing a unit's focus from       Industry Setting: Pharmaceutical
to do "what-if " analysis .                 a w holly-integrated cost center to a          industry
Subjects: Cash flow ; Present value;        market-motivated profit center.                Subjects: Cost systems; Management
Return on investment                        Geographic Setting: Canada                     accounting; Management by objectives;
Length: 7p                                  Industry Setting: Electronic                   Performance measurement;
                                            components                                     Pharmaceuticals
100021                                      Subjects: Canada; Electronics;                 Length: 7p
Title: Catanese and Vulcan (A)              Incentives; Organiz ational change;
Author(s): Narayanan, V.G.; Pothen,         Productivity; Restructuring; Strategy          196124
Sanjay T.                                   implementation; Subsidiaries                   Title: Chadw ic k, Inc.: The Balanced
Publication Date: 08/19/1999                Length: 11p                                    Scorecard (Abridged)
Revision Date: 05/24/2001                                                                  Author(s): Kaplan, Robert S.



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Publication Date: 02/07/1996                 allow for a dis cussion of earnings           Abstract: A chemical engineer who has
Product Type: Case (Gen Exp)                 guidance policies.                            set up a company to manufacture and
Abstract: The pharmaceutical division of     Geographic Setting: United States;            market one of his inventions is trying to
a diversified company has been asked to      California                                    prepare his state of the corporation
develop a Balanced Scorecard.                Industry Setting: Wine industry               report. This case is designed to serve as
Research and development projects            Number of Employees: 300                      a vehicle to introduce students to basic
take about ten years to bring a new          Gross Revenues: $300 million                  bookkeeping and accounting functions.
product to the marketplace and the           revenues                                      May be used with: (195130) Chemalite,
division depends on good relations and       Subjects: Beverages; Capital markets;         Inc. (B): Cash Flow Analysis.
active feedback from its customers for       Communication strategy                        Industry Setting: Chemical industry
continued success. But currently, the        Length: 13p                                   Subjects: Accounting procedures;
division is evaluated by meeting monthly     Supplementary Materials: Teaching             Financial reporting; Valuation
financial objectives. This case describes    Note, (107007), 13p, by Gregory S.            Length: 3p
an early and less-than-successful            Miller                                        Supplementary Materials: Teaching
attempt to develop a Balanced                Year New : 2005                               Note, (188021), 17p, by Charles J.
Scorecard encompassing financial,                                                          Christenson; Teaching Note, (193063),
customer, internal process, and              87109                                         11p, by William J. Bruns Jr.
innovation perspectiv es.                    Title: Charities Need a Bottom Line Too       BESTSELLER
Geographic Setting: United States            Author(s): Harvey, Philip D.; Snyder,
Industry Setting: Pharmaceutical             James D.                                      195130
industry                                     Publication Date: 01/01/1987                  Title: Chemalite, Inc. (B): Cash Flow
Subjects: Cost systems; Management           Product Type: Harvard Business                Analysis
accounting; Management by objectives;        Review Artic le                               Author(s): Simons, Robert L.; Davila,
Performance measurement;                     Abstract: Without a system to measure         Antonio
Pharmaceuticals                              goals and performance, managers of            Publication Date: 09/29/1994
Length: 4p                                   nonprofits often mistakenly continue with     Revision Date: 08/01/1995
Supplementary Materials: Teaching            projects that no longer serve                 Product Type: Case (Gen Exp)
Note, (198029), 5p, by William J. Bruns      organizational goals or start activities of   Abstract: Students are asked to use
Jr.                                          questionable usefulness just because          actual and pro forma financial
                                             there's money in the till. They tend to       statements to prepare a statement of
194028                                       fear accountability and think that            cash flows under both the dir ect and
Title: Champion International                systemizing their organiz ation w ill take    indirect method. May be used with:
Author(s): Haw kins, David F.                the romance out of their mission. But         (177078) Chemalite, Inc.
Publication Date: 10/25/1993                 only when nonprofits institute and            Geographic Setting: United States
Revision Date: 06/03/1997                    rigorously maintain a system of               Industry Setting: Chemical industry
Product Type: Case (Gen Exp)                 standards will they become purposeful,        Gross Revenues: $2 million revenues
Abstract: Management must decide             effective, and efficient.                     Subjects: Accounting procedures; Cash
whic h first quarter's earnings numbers to   Subjects: Control systems; Nonprofit          flow; Chemicals; Financial analysis
report. The company is classified by its     organizations; Planning; Project              Length: 3p
securities market as a "growth"              evaluation; Project management                Supplementary Materials: Teaching
company. The corporate controller            Length: 5p                                    Note, (198120), 19p, by Robert L.
prefers a quarterly earnings figure that                                                   Simons, Antonio Davila
represents a decline in earnings.            189179
Geographic Setting: United States            Title: Charles River Co.                      186220
Subjects: Accounting policies; Financial     Author(s): Baker, George P.; Jaffe,           Title: Chemalite, Inc., Software Case
reporting; International finance             Brian                                         Author(s): McKenney, James L.
Length: 6p                                   Publication Date: 05/19/1989                  Publication Date: 05/02/1986
Supplementary Materials: Teaching            Revision Date: 03/16/1990                     Product Type: Softw are Case
Note, (197068), 12p, by David F.             Product Type: Case (Field)                    Abstract: A chemical engineer who has
Haw kins, Norman J. Bartczak                 Abstract: A mini-conglomerate buys up         set up a company to manufacture and
                                             small companies and divisions using           market one of his inventions is trying to
105021                                       LBO-style financing and uses an               prepare his state of the corporation
Title: The Chardonnay Shortage at            unusual incentive and control system to       report. The case is designed to serve as
Mondavi Winery                               manage these businesses.                      a vehicle to introduce students to basic
Author(s): Miller, Gregory S.; Doyle,        Geographic Setting: Boston, MA                bookkeeping and accounting functions.
Thomas                                       Number of Employees: 500                      The Chemalite casew are is used to
Publication Date: 09/23/2004                 Subjects: Conglomerates; Control              illustrate the interrelationships among T-
Revision Date: 12/20/2005                    systems; Executiv e compensation;             accounts, the income statement, and the
Product Type: Case (Library)                 Incentives                                    balance sheet. Entries made to the T-
Abstract: Mondavi Winery is facing a         Length: 16p                                   accounts are displayed on the screen,
shortage of its Chardonnay wine. This        Supplementary Materials: Teaching             enabling students to see the effects of
shortage w ill disrupt its positioning in    Note, (189182), 9p, by George P. Baker        debits/credits on the associate accounts
wine outlets and impact earnings. Allows                                                   in the financial statements. This version
students to discuss how to communicate       177078                                        of the case by D.A. Wilson has been
such temporary--but financially              Title: Chemalite, Inc.                        written to provide information on its use
important--shocks to the capital markets     Author(s): Wilson, David A.                   with software available on Diskette No. 2
and Mondavi's other stakeholders.            Publication Date: 10/01/1976                  (9-086-002). Requires: Lotus 1-2-3
Mondavi's subsequent problems in             Revision Date: 06/05/2008                     Release 1A; Category: Caseware.
meeting prior earnings forecasts also        Product Type: Case (Gen Exp)                  Subjects: Accounting procedures;



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Financial reporting; Valuation                measures for four perspectiv es:              strategy; Financial management;
Length: 13p                                   financial, customer, internal, and            Machinery
                                              learning growth, and the process f or         Length: 7p
172228                                        implementing the new measurement and
Title: Chemical Bank (A)                      management system.                            178078
Author(s): Anthony, Robert N.                 Geographic Setting: New York, NY              Title: Child Care Task Force
Publication Date: 12/01/1971                  Industry Setting: Banking industry            Author(s): Herzlinger, Regina E.; Moses
Product Type: Case (Field)                    Subjects: NO                                  AB
Abstract: A large metropolitan bank has       SUBJECTS(KEYWORDS)                            Publication Date: 10/11/1977
a control system designed to evaluate         Length: 21p                                   Revision Date: 05/14/1993
the performance of several dozens of                                                        Product Type: Case (Field)
branch offic es and motivate the branch       195210                                        Abstract: Describes a small social
managers.                                     Title: Chemical Bank: Implementing the        service organization whic h must find
Geographic Setting: New York, NY              Balanced Scorecard                            new sources of revenues. It decides to
Industry Setting: Banking industry            Author(s): Kaplan, Robert S.; Klein,          charge clients for some of the services
Company Size: large                           Norman                                        provided, but it must first calculate what
Subjects: Banking; Budgeting; Control         Publication Date: 02/17/1995                  they cost. In addition to asking the
systems; Cost allocation; Performance         Revision Date: 06/10/1999                     students to answer this cost-accounting
measurement                                   Product Type: Case (Field)                    question, the case calls for a full analysis
Length: 22p                                   Abstract: The retail bank division of         of the other options available for such an
                                              Chemical Bank faces declining margins         organization.
184047                                        and increased competition in its credit       Geographic Setting: Chicago, IL
Title: Chemical Bank: Allocation of           and deposit gathering and processing          Industry Setting: Servic e industries
Profits                                       business. It w is hes to implement a new      Company Size: small
Author(s): Merchant, Kenneth A.; Bitetti,     strategy to become a preferred financial      Subjects: Cost accounting; Nonprofit
Carolyn M.                                    service provider to target customer           organizations; Pricing; Social services
Publication Date: 10/27/1983                  groups. The divis ion adapts the              Length: 4p
Product Type: Case (Field)                    balanced scorecard to clarify and             Supplementary Materials: Teaching
Abstract: Describes a conflict between        communicate the new strategy and to           Note, (178209), 4p, by Regina E.
the metropolitan (branch banking) and         identify the key driv ers for strategic       Herzlinger, Denise Nitterhouse
treasury groups at the bank. The issue is     success. The case describes the
whic h group should receiv e the profits      development of strategic objectiv es and      177216
generated by a product involving both:        measures for four perspectiv es:              Title: Children's Center (A)
Due bills. It is a form of transfer pricing   financial, customer, internal, and            Author(s): Herzlinger, Regina E.;
problem, but in a unique (i.e., service)      learning growth, and the process for          Nitterhouse, Denise
setting.                                      implementing the new measurement and          Publication Date: 04/20/1977
Geographic Setting: New York, NY              management system.                            Revision Date: 05/14/1993
Industry Setting: Commercial banking          Geographic Setting: New York, NY              Product Type: Case (Gen Exp)
Company Size: large                           Industry Setting: Banking industry            Abstract: Describes the activities of the
Gross Revenues: $47 billion assets            Subjects: Banking; Management                 first year of existence of the
Subjects: Banking; Performance                accounting; Performance measurement;          organization. An exercise in fund
measurement; Pricing; Profit centers;         Strategy implementation                       accounting of voluntary health and
Services; Transfer pricing                    Length: 19p                                   welf are organiz ations. May be used with
Length: 17p                                   Supplementary Materials: Teaching             Children's Center (B).
Supplementary Materials: Teaching             Note, (198090), 5p, by Robert S. Kaplan       Geographic Setting: Boston, MA
Note, (188067), 10p, by Kenneth A.                                                          Industry Setting: Servic e industries
Merchant                                      76505                                         Company Size: small
                                              Title: Chief Financial Officer as Activis t   Subjects: Nonprofit accounting
106S09                                        Author(s): Gerstner LV Jr; Anderson           Length: 2p
Title: Chemical Bank: Implementing the        MH                                            Supplementary Materials: Teaching
Balanced Scorecard, Spanish Version           Publication Date: 09/01/1976                  Note, (177252), 2p, by Regina E.
Author(s): Kaplan, Robert S.; Klein,          Product Type: Harvard Business                Herzlinger, Denise Nitterhouse
Norman                                        Review Artic le
Publication Date: 02/17/1995                  Abstract: In the w ake of the 1960s' bull     177217
Revision Date: 06/10/1999                     market collapse, financial resources          Title: Children's Center (B)
Product Type: LACC Case                       have become the critical determinant of       Author(s): Herzlinger, Regina E.;
Abstract: The retail bank division of         corporate plans and strategies, and           Nitterhouse, Denise
Chemical Bank faces declining margins         financial officers have moved from a          Publication Date: 04/20/1977
and increased competition in its credit       position of dis engagement to activ e         Revision Date: 05/14/1993
and deposit gathering and processing          involvement in most operating decisions.      Product Type: Case (Gen Exp)
business. It w is hes to implement a new      A funding crisis may give the chief           Abstract: An exercise in fund
strategy to become a preferred financial      financial officer de facto control over key   accounting of voluntary health and
service provider to target customer           operating decis ions, but in more stable      welf are organiz ations. May be used with
groups. The divis ion adapts the              situations, operational influence extends     Children's Center (A).
balanced scorecard to clarify and             through financial reporting and control,      Geographic Setting: Boston, MA
communicate the new strategy and to           capital budgeting, and strategic              Industry Setting: Servic e industries
identify the key driv ers for strategic       planning.                                     Company Size: small
success. The case describes the               Industry Setting: Machinery industry          Subjects: Nonprofit accounting
development of strategic objectiv es and      Subjects: Control systems; Corporate          Length: 3p



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Supplementary Materials: Teaching            107015                                         States
Note, (178094), 10p, by Regina E.            Title: China Resources Corp. (B): China        Industry Setting: Automotive industry
Herzlinger                                   Resources Microelectronics                     Company Size: large
                                             Author(s): Campbell, Dennis; Lane,             Subjects: Accounting policies;
181047                                       David                                          Accounting procedures; Automotive
Title: Chilton House, Inc.                   Publication Date: 11/07/2006                   supplies; Cost benefit analysis; Financial
Author(s): Herzlinger, Regina E.; Cabot      Revision Date: 08/12/2008                      analysis; Financial reporting; Financial
LO                                           Product Type: Supplement (Field)               strategy; Inventory management
Publication Date: 10/28/1980                 Abstract: Late in October 2006, China          Length: 23p
Revision Date: 06/01/1981                    Resources (Holdings) Co., Ltd. (CRC)
Product Type: Exercise                       CEO Charlie Song Lin, CFO Jiang Wel,           182061
Abstract: This is an "armchair" case,        and Information Center GM Derek                Title: Chrysler Corp.--1981
designed to give students practic e in the   Cheng w ere traveling from Hong Kong to        Author(s): Herzlinger, Regina E.;
mechanics of bookkeeping, e.g., posting      Wuxi, China to attend the first ever           McCarragher KA
entries to T-accounts and preparing          meeting of China Resources                     Publication Date: 10/01/1981
financial statements. It introduces the      Microelectronic's (CRM) new ly                 Product Type: Case (Library)
concepts of deferred taxes and prepaid       established Office of Strategy                 Abstract: Describes Chrysler Corp.'s
expenses, and shows students how to          Management (OSM). The team had high            sudden return to profitability in the third
compute the double-declining method of       hopes for this meeting as CRM w as not         quarter of 1981. Asks students to explain
depreciation.                                only one of CRC's most strategically           how Chrysler became profitable.
Industry Setting: Merchandising              important profit centers but also a            Presents a variance analysis case with
Company Size: small                          potential model for the implementation of      sufficient data giv en about previous
Subjects: Accounting policies;               the CRC 6S management system in all            quarters' performance to use them as
Accounting procedures; Financial             of CRC's 19 profit centers. Must be used       standard.
reporting; Merchandis ing; Taxation          with: (107013) China Resources Corp.           Geographic Setting: Detroit, MI
Length: 3p                                   (A): 6S Management.                            Industry Setting: Automotive industry
                                             Subjects: NO                                   Company Size: large
107013                                       SUBJECTS(KEYWORDS)                             Subjects: Automobiles; Cost
Title: China Resources Corp. (A): 6S         Length: 15p                                    accounting; Performance measurement;
Management                                   Supplementary Materials: Teaching              Profitability analysis; Variance analy sis
Author(s): Campbell, Dennis; Lane,           Note, (108074), 23p, by Dennis                 Length: 8p
David                                        Campbell
Publication Date: 10/18/2006                                                                173157
Revision Date: 07/31/2007                    183141                                         Title: Chrysler Corp.: The 1970
Product Type: Case (Field)                   Title: Chrysler Corp. (B)                      Accounting Change
Abstract: In 2006, Jiang Wei, CFO of         Author(s): Dearden, John; Beaudry S            Author(s): Wehle MM
China Resources Corporation, was             Publication Date: 06/29/1983                   Publication Date: 01/31/1973
seeking to implement a variety of new        Product Type: Case (Library)                   Revision Date: 12/06/1977
management control systems in a              Abstract: In 1970, Chrysler decided to         Product Type: Case (Library)
complex diversified corporation during a     convert its inventory accounting from          Abstract: Describes Chrysler's 1970
period of rapid economic expansion in        LIFO to FIFO. The case describes the           accounting change and income tax
mainland China. Instilling efficiency,       events surrounding this decis ion. It          adjustments. Designed to enhance
productiv ity, management, and control       contains a simplified version of the 1970      student's understanding of the
into w hat had been a traditional state-     annual report. Rewritten version of a          relationship between income reported in
ow ned enterprise posed challenges on        case by M.M. Wehle.                            financial statements and on tax returns.
many fronts. The case enables a              Geographic Setting: United States              Industry Setting: Automotive supplies;
discussion of the various ways in which      Industry Setting: Automotive industry          Government & regulatory
balanced scorecards and strategy maps        Gross Revenues: $5 billion assets              Subjects: Automotive supplies;
can be integrated w ith traditional          Subjects: Accounting procedures;               Financial analysis; Financial reporting;
management control systems to govern         Automobiles; Financial analysis;               Tax accounting; Taxation
strategy implementation in a diversif ied    Inventory management; Profit planning          Length: 16p
corporation. Additionally, it allow s        Length: 8p                                     Supplementary Materials: Teaching
students to appreciate the benefits and                                                     Note, (173200), 8p
challenges of using highly formal            183075
performance management systems in            Title: Chrysler Corp.--1971                    105046
the face of strategic uncertainty.           Author(s): Bartczak, Norman J.                 Title: Ciclon de Alicante
Geographic Setting: China                    Publication Date: 09/02/1982                   Author(s): Martinez-Jerez, F. Asis
Event Year Start: 2006                       Product Type: Case (Library)                   Publication Date: 12/10/2004
Event Year End: 2006                         Abstract: Chrysler Corp. has just issued       Product Type: Case (Gen Exp)
Subjects: NO                                 its 1970 Annual Report to stockholders         Abstract: A Spanish soccer team that
SUBJECTS(KEYWORDS)                           in w hich it reports a $7.6 million loss for   receiv ed a large influx of cash thanks to
Length: 25p                                  the year. The loss would have been             a real estate transaction with its stadium
Supplementary Materials: Supplement          $20.0 million higher if Chrysler had not       faces critical accounting decisions. The
(Field), (107015), 15p, by Dennis            switched its method of accounting for          team's accountants are confronted with
Campbell, David Lane; Teaching Note,         inventory from LIFO to FIFO. The main          decisions about players' contracts,
(108074), 23p, by Dennis Campbell            issue concerns the costs and benefits, to      jersey inventory, season ticket sales,
Year New : 2006                              Chrysler Corp. and its shareholders, of        and the lease of a parking garage,
                                             making the accounting change.                  among others.
                                             Geographic Setting: Midw estern United         Geographic Setting: Spain



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Industry Setting: Soccer                     List Price: $9.50                            Abstract: Intended as a class handout
Event Year End: 2003                                                                      after the (A) case. Must be used with:
Subjects: Contracts; Financial               108012                                       (191086) Circuit City Stores, Inc. (A).
accounting; Leasing; Spain; Sports           Title: Cintas y Lazos, Inc.                  Subjects: Accounting policies;
Length: 5p                                   Author(s): Haw kins, David F.                Accounting procedures; Financial
Supplementary Materials: Teaching            Publication Date: 07/12/2007                 reporting; Marketing strategy; Servic es
Note, (107058), 18p, by F. Asis              Revision Date: 10/16/2007                    Length: 4p
Martinez-Jerez                               Product Type: Case (Gen Exp)
Year New : 2005                              Abstract: A recent Cuban immigrant           100013
                                             establishes a new notions store. The         Title: Circuits, Inc.
B9909C                                       initial 3- month, GAAP-based income          Author(s): Haw kins, David F.
Title: Cigna P&C: A Turnaround Vision,       statement differs from one prepared by       Publication Date: 11/18/1999
Moving from the Bottom to the Top            an economist friend. The store owner         Revision Date: 03/24/2003
Publication Date: 09/15/1999                 wants to know why one shows a profit         Product Type: Case (Gen Exp)
Product Type: Balanced Scorecard             and the other a loss.                        Abstract: To allow students to compute
Report Artic le                              Geographic Setting: Miami, FL                and explain quarterly and annual
Abstract: Cigna Property and Casualty        Industry Setting: Consulting                 earnings per share figures by using
used the Balanced Scorecard to               Number of Employees: 2                       financial accounting standards No. 128.
leverage front-line managers' insight into   Gross Revenues: $50,000                      Geographic Setting: United States
how well the overall strategy was being      Event Year Start: 2007                       Industry Setting: Printed circuit board
executed. By putting strategy on             Event Year End: 2007                         Subjects: Financial accounting
everyone's desktop, Cigna w as able to       Subjects: NO                                 Length: 6p
leapfrog from the bottom quartile to the     SUBJECTS(KEYWORDS)                           Supplementary Materials: Teaching
top quartile of its industry. An             Length: 5p                                   Note, (101081), 10p, by David F.
accompanying interview with Gerry            Year New : 2007                              Haw kins
Isom, CEO of Cigna P&C, highlights the                                                    NEW
hurdles that needed to be overcome in        191086
order to bring about this cultural           Title: Circuit City Stores, Inc. (A)         F0104A
transformation.                              Author(s): Bruns, William J., Jr.;           Title: Cisco's Virtual Close
Industry Setting: Insurance industry         Harmeling, Susan S.                          Author(s): Carter, Larry
Subjects: Balanced scorecard;                Publication Date: 11/20/1990                 Publication Date: 04/01/2001
Insurance; Strategy implementation           Revision Date: 09/13/2004                    Product Type: Harvard Business
Length: 4p                                   Product Type: Case (Library)                 Review Artic le
List Price: $9.50                            Abstract: Circuit City sells consumer        Abstract: Cisco's CFO Larry Carter
                                             electronic equipment, appliances, and        explains how the company has made
B9911Y                                       extended service and warranty contracts      real-time accounting a reality. The key,
Title: Cigna P&C: A Turnaround Vision,       whic h supplement those provided by          he says, lies more in the process than
Moving from the Bottom to the Top &          equipment manufacturers. Equipment is        the technology.
Meet a BSC Pioneer                           sold at low margins, while warranties        Subjects: Accounting procedures;
Publication Date: 12/15/1999                 carry very high margins. A question has      Financial accounting
Product Type: Balanced Scorecard             been raised about the proper method for      Length: 2p
Report Artic le                              recogniz ing revenues on the warranty
Abstract: This reprint is a combination      portion of the combined sale. Deferring      102S03
of Artic le Reprints B9909C and B9911E.      revenue w ill cut profit reported at the     Title: Citibank: Performance
In the first article, Cigna Property and     time of sales but may better match costs     Evaluation, Spanish Version
Casualty used the Balanced Scorecard         of warranty service. May be used w ith:      Author(s): Simons, Robert L.; Davila,
to leverage front-line managers' insight     (101010) Bausch & Lomb, Inc. (A);            Antonio
into how well the overall strategy was       (101013) Reporting Income for Dot-           Publication Date: 12/27/1997
being executed. By putting strategy on       coms; (101017) Revenue Recognition.          Revision Date: 10/14/1999
everyone's desktop, Cigna w as able to       Geographic Setting: United States            Product Type: LACC Case
leapfrog from the bottom quartile to the     Industry Setting: Retail industry            Abstract: Citibank has introduced a
top quartile of its industry. An             Company Size: large                          new , comprehensive performance-
accompanying interview with Gerry            Gross Revenues: $2 billion sales             scorecard system. A regional president
Isom, CEO of Cigna P&C, highlights the       Subjects: Accounting policies;               struggles with a tough decision: how to
hurdles that needed to be overcome in        Accounting procedures; Financial             evaluate an outstanding branch
order to bring about this cultural           reporting; Marketing strategy; Servic es     manager w ho has scored poorly on an
transformation. The second article           Length: 11p                                  important customer satisfaction
includes an interview with Tom Valerio,      Supplementary Materials: Supplement          measure. This case provides a scoring
executive vice president and                 (Field), (192036), 4p, by William J. Bruns   sheet to be completed by the reader and
transformation officer of Cigna Property     Jr., Susan S. Harmeling; Teaching Note,      an explanation of the ramific ations of the
& Casualty. Valerio led the day-to-day       (193138), 9p, by William J. Bruns Jr.        decision for the business's strategy.
implementation of the Balanced                                                            Geographic Setting: United States
Scorecard at Cigna. His comments             192036                                       Industry Setting: Banking industry
reveal how the BSC can be used as a          Title: Circuit City Stores, Inc. (B)         Subjects: Banking; Control systems;
tool for change management.                  Author(s): Bruns, William J., Jr.;           Incentives; Performance appraisal;
Industry Setting: Insurance industry         Harmeling, Susan S.                          Performance measurement; Strategy
Subjects: Balanced scorecard;                Publication Date: 08/13/1991                 implementation
Insurance; Strategy implementation           Revision Date: 09/30/1999                    Length: 10p
Length: 5p                                   Product Type: Supplement (Field)



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198048                                        (2235BC) ATB Financial: Guiding               Industry Setting: Government &
Title: Citibank: Performance Evaluation       Profitable Grow th; (2237BC) Global           regulatory
Author(s): Simons, Robert L.; Davila,         Insurance Company Private Client              Number of Employees: 5,100
Antonio                                       Group: Forecasting Key Employee               Gross Revenues: $900 million
Publication Date: 12/02/1997                  Staffing Levels--The Benefits of Time-        revenues
Revision Date: 10/14/1999                     Driven Activity-Based Costing;                Subjects: NO
Product Type: Case (Field)                    (2241BC) Jackson State University:            SUBJECTS(KEYWORDS)
Abstract: Citibank has introduced a           Introducing Business Concepts into            Length: 27p
new , comprehensive       performance-        Education--The Benefits of Time-Driven        Year New : 2007
scorecard system. A regional president        Activity-Based Costing.
struggles with a tough decision: how to       Industry Setting: Financial servic es         199036
evaluate an outstanding branch                Subjects: NO                                  Title: City of Charlotte (A)
manager w ho has scored poorly on an          SUBJECTS(KEYWORDS)                            Author(s): Kaplan, Robert S.
important customer satisfaction               Length: 11p                                   Publication Date: 12/15/1998
measure. This case provides a scoring         List Price: $6.95                             Revision Date: 02/05/1999
sheet to be completed by the reader and       Year New : 2007                               Product Type: Case (Field)
an explanation of the ramific ations of the                                                 Abstract: The city manager's offic e in
decision for the business's strategy.         106055                                        Charlotte, North Carolina, is attempting
Geographic Setting: United States             Title: City Transit Co.                       to align and focus the city's programs
Industry Setting: Banking industry            Author(s): Harlan, Neil E.; Jaedicke,         and operating departments. City
Subjects: Banking; Control systems;           R.K.                                          managers, working collaboratively w ith
Incentives; Performance appraisal;            Publication Date: 01/01/1961                  the elected mayor and city council, have
Performance measurement; Strategy             Product Type: Case (Field)                    identified fiv e strategic themes to make
implementation                                Abstract: Discusses capital                   Charlotte the number one city in which to
Length: 9p                                    expenditures.                                 live and work. The themes are
Supplementary Materials: Teaching             Geographic Setting: United States             community safety, transportation, strong
Note, (199047), 13p, by Robert L.             Industry Setting: Transportation              neighborhoods, economic development,
Simons, Antonio Davila                        industry; Utilities                           and cost-effective government. The city
BESTSELLER                                    Subjects: Capital budgeting; Control          managers, however, find it difficult to get
                                              systems; Public utilities; Transportation     the individual city operating departments
2236BC                                        Length: 2p                                    to orient their efforts to these fiv e
Title: Citigroup Technology                                                                 strategic themes. They use the four
Infrastructure Division: Financial            107S01                                        perspectives of the Balanced Scorecard
Strategies for Managing IT as a               Title: City of Charlotte (A), Spanish         to develop objectiv es for the five
Business Within a Business                    Version                                       strategic themes. Once developed, each
Author(s): Kaplan, Robert S.; Anderson,       Author(s): Kaplan, Robert S.                  operating department then has been
Steven R.                                     Publication Date: 12/15/1998                  asked to develop departmental balanced
Publication Date: 04/04/2007                  Revision Date: 02/05/1999                     scorecards to communicate and focus
Product Type: HBS Press Chapter               Product Type: LACC Case                       their local objectives toward
Abstract: This chapter illustrates how        Abstract: The city manager's offic e in       accomplishing the city's strategic
using TDABC to create an activity-based       Charlotte, North Carolina, is attempting      priorities. The case describes the
Business Performance Management               to align and focus the city's programs        development and use of the balanced
(BPM) system helped the Citigroup             and operating departments. City               scorecard as a strategic management
Technology Infrastructure Division--an        managers, working collaboratively w ith       system. May be used with: (199043)
internal shared servic es div ision--to       the elected mayor and city council, have      City of Charlotte (B).
operate as a "business within a               identified fiv e strategic themes to make     Geographic Setting: North Carolina
business." May be used with: (2221BC)         Charlotte the number one city in which to     Industry Setting: Government &
The Evolution of Time-Driven Activ ity-       live and work. The themes are                 regulatory
Based Costing: Introduction; (2222BC)         community safety, transportation, strong      Number of Employees: 5,100
Estimating Process Times: The Role of         neighborhoods, economic development,          Gross Revenues: $900 million
Time Equations; (2223BC) Capacity             and cost-effective government. The city       revenues
Cost Rates: The Practical Issues;             managers, however, find it difficult to get   Subjects: Balanced scorecard; Local
(2226BC) Implementing Time- Driven            the individual city operating departments     government; Performance
ABC Models: Launching a Project;              to orient their efforts to these fiv e        measurement; Strategy implementation
(2227BC) What-If Analysis and Activity-       strategic themes. They use the four           Length: 25p
Based Budgeting: Forecasting                  perspectives of the Balanced Scorecard
Resource Demands; (2228BC) Fast-              to develop objectiv es for the five           199043
Track Profit Model: Creating the New          strategic themes. Once developed, each        Title: City of Charlotte (B)
Due-Diligence Process for Mergers and         operating department then has been            Author(s): Kaplan, Robert S.
Acquisitions; (2229BC) Enhancing              asked to develop departmental balanced        Publication Date: 03/29/1999
Business Process Improvements: New            scorecards to communicate and focus           Product Type: Case (Field)
Applications for Time-Driven ABC;             their local objectives toward                 Abstract: This case show s how two
(2230BC) Kemps LLC: Handling                  accomplishing the city's strategic            operating departments-transportation
Product, Distribution, and Customer           priorities. The case describes the            and police-translate the high-level
Variety; (2231BC) Sanac Logis tics:           development and use of the balanced           corporate scorecard for the city into
Time Equations to Capture Complexities        scorecard as a strategic management           departmental balanced scorecards. The
in Logistics Performance; (2234BC)            system. May be used with: (107S02)            transportation department follows a
Compton Financial: Using Time- Driven         City of Charlotte (B), Spanis h Version.      highly structured approach designed to
ABC to Accomplish a Profit Turnaround;        Geographic Setting: North Carolina            link initiatives taken at the departmental



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and local levels to the accomplishment        from its core blue and black pen               Supplementary Materials: Supplement
of high-level strategic objectives. The       business by introducing new specialized        (Library), (100051), 2p, by David F.
police department uses the scorecard to       colors. But costs have risen and margins       Haw kins; Teaching Note, (100077), 9p,
enact a complete change in culture,           on blue and black pens are decreasing.         by David F. Haw kins; Supplement
focusing the police department on crime       The controller turns to activity-based         (Library), (102050), 2p, by David F.
prevention and community building and         costing (ABC) for an explanation. May          Haw kins
aw ay from its previous emphasis on           be used with: (103704) ABC Pen
dealing w ith crimes after they occur. This   Factory Tutorial.                              100051
demonstrates the two very different           Subjects: Activity based costing; Cost         Title: The Coca-Cola Co. (B)
approaches for refining the scorecard         accounting; Cost analysis; Management          Author(s): Haw kins, David F.
accomodate to local operating                 accounting                                     Publication Date: 11/19/1999
departments. May be used with:                Length: 4p                                     Revision Date: 10/16/2000
(199036) City of Charlotte (A).               Supplementary Materials: Supplement            Product Type: Supplement (Library)
Geographic Setting: North Carolina            (Gen Exp), (198118), 4p, by Robert S.          Abstract: Supplements the (A) case.
Industry Setting: Government &                Kaplan; Teaching Note, (199029), 5p, by        Must be used with: (100001) Coca-Cola
regulatory                                    Robert S. Kaplan                               Co. (A).
Number of Employees: 5,100                                                                   Subjects: Beverages; Financial
Gross Revenues: $900 million                  195196                                         analysis; Financial ratios
revenues                                      Title: The Co-operative Bank                   Length: 2p
Subjects: Balanced scorecard; Local           Author(s): Kaplan, Robert S.; Datar,           Supplementary Materials: Teaching
government; Performance                       Srikant M.                                     Note, (100078), 4p, by David F. Haw kins
measurement; Strategy implementation          Publication Date: 03/23/1995
Length: 20p                                   Revision Date: 04/22/1997                      102050
                                              Product Type: Case (Field)                     Title: The Coca-Cola Co. (C)
198030                                        Abstract: A British bank w ith strong          Author(s): Haw kins, David F.
Title: The City of New York                   roots in the cooperative movement              Publication Date: 12/11/2001
Author(s): Healy, Paul M.                     encounters declining profitability in an       Product Type: Supplement (Library)
Publication Date: 05/18/1998                  increasingly competitive and deregulated       Abstract: Supplements the (A) case.
Revision Date: 04/14/2000                     financial services industry. It attempts to    Must be used with: (100001) Coca-Cola
Product Type: Case (Library)                  grow by broadening its customer base           Co. (A).
Abstract: This case examines the              and increasing the range of products           Subjects: Beverages; Financial
economics of a municipality, and then         and services offered. It turns to activ ity-   analysis; Financial ratios
explores its financial position from the      based costing as part of its                   Length: 2p
perspective of a bond rating firm.            reengineering effort to learn more about       Supplementary Materials: Teaching
Geographic Setting: New York, NY              the process and product costs and              Note, (102062), 2p, by David F. Haw kins
Industry Setting: Government &                customer profitability, and contemplates
regulatory                                    what actions to take based on this new         187081
Gross Revenues: $23 billion revenues          information.                                   Title: Codman & Shurtleff, Inc.:
Subjects: Bonds; Financial analysis ;         Geographic Setting: England                    Planning and Control System
Forecasting; Local government;                Industry Setting: Banking industry             Author(s): Simons, Robert L.
Nonprofit accounting; Valuation               Gross Revenues: L300 million deposits          Publication Date: 05/01/1987
Length: 13p                                   Subjects: Activity based costing;              Revision Date: 02/10/2000
Supplementary Materials: Teaching             Banking; Cost accounting; Cost analy sis ;     Product Type: Case (Field)
Note, (104033), 8p, by Paul M. Healy          Cost systems; Management accounting;           Abstract: Detailed description of the
NEW                                           United Kingdom                                 planning and control systems in use at
                                              Length: 17p                                    Johnson & Johnson. Focuses on the
198118                                        Supplementary Materials: Teaching              actions of managers in one subsidiary in
Title: The Classic Pen Co. (B):               Note, (198078), 5p, by Robert S. Kaplan        revising budget targets. Illustrates
Building an ABC Model                                                                        intensive strategic planning and financial
Author(s): Kaplan, Robert S.                  100001                                         planning process in a large,
Publication Date: 04/10/1998                  Title: Coca-Cola Co. (A)                       decentralized company. Includes
Product Type: Supplement (Gen Exp)            Author(s): Haw kins, David F.                  interviews with the president and senior
Abstract: Supplements the (A) case.           Publication Date: 10/21/2099                   executives concerning benefits of the
Withdrawn 10/05/98. Must be used with:        Revision Date: 10/16/2000                      system. Raises issue of the role of
(198117) The Classic Pen Co. :                Product Type: Case (Library)                   formal control systems in decentralized
Developing an ABC Model.                      Abstract: In order to fully appreciate         organizations.
Subjects: Activity based costing; Cost        Coca-Cola's profitability, financial risk,     Geographic Setting: Massachusetts;
accounting; Cost analysis; Management         and operating ris k, Jane Wilson, a            New Jersey
accounting                                    security analy st, is considering preparing    Industry Setting: Health care industry
Length: 4p                                    a consolidated financial statement for         Company Size: Fortune 500
                                              Coca-Cola analyzing Coca-Cola                  Number of Employees: 75,000
198117                                        Enterprises as a fully consolidated entity.    Subjects: Budgeting; Control systems;
Title: The Classic Pen Co.: Developing        Geographic Setting: Global                     Decentralization; Planning systems;
an ABC Model                                  Industry Setting: Soft drink industry          Strategic planning
Author(s): Kaplan, Robert S.                  Company Size: Fortune 500                      Length: 17p
Publication Date: 04/10/1998                  Gross Revenues: $18 billion revenues           Supplementary Materials: Teaching
Revision Date: 09/17/1998                     Subjects: Beverages; Financial                 Note, (188029), 9p, by Robert L. Simons
Product Type: Case (Gen Exp)                  analysis; Financial ratios                     BESTSELLER
Abstract: Classic Pen has diversif ied        Length: 13p



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9-109-S05                                    Geographic Setting: Los Angeles, CA            187119
Title: Codman & Shurtleff, Inc.:             Industry Setting: Printing industry            Title: Comdisco, Inc.: Financial
Planning and Control System, Spanish         Company Size: small                            Statement Analysis (B)
Version                                      Number of Employees: 20                        Author(s): Palepu, Krishna G.
Author(s): Simons, Robert L.                 Gross Revenues: $3.5 million revenues          Publication Date: 02/17/1987
Publication Date: 05/01/1987                 Subjects: Cost control; Printing;              Revision Date: 07/23/1996
Revision Date: 02/10/2000                    Profitability analysis; Small business         Product Type: Case (Pub Mat)
Product Type: LACC Case                      Length: 17p                                    Abstract: A published report in Barron's
Abstract: Detailed description of the                                                       financial w eekly criticiz ed the accounting
planning and control systems in use at       197040                                         practic es of Comdisco, a computer
Johnson & Johnson. Focuses on the            Title: Colorscope, Inc.                        leasing company. After the publication of
actions of managers in one subsidiary in     Author(s): Narayanan, V.G.; Cha,               the report, Comdisco's stock lost 37% of
revising budget targets. Illustrates         Joseph                                         its value in one frenzied day of trading.
intensive strategic planning and financial   Publication Date: 12/09/1996                   The company issued a memorandum to
planning process in a large,                 Revision Date: 02/19/1998                      the investors rebutting the criticis m of its
decentralized company. Includes              Product Type: Case (Field)                     policies. Students are asked to evaluate
interviews with the president and senior     Abstract: A small company in the               the merits of the issues raised in the
executives concerning benefits of the        graphic arts business faces severe pric e      article and assess the investment
system. Raises issue of the role of          competition. The company must respond          potential of the company's stock using
formal control systems in decentralized      by cutting costs and making process            financial statement analysis. May be
organizations.                               improvements.                                  used with: (186299) Comdisco, Inc.:
Geographic Setting: Massachusetts;           Geographic Setting: Los Angeles, CA            Financial Statement Analysis (A);
New Jersey                                   Industry Setting: Printing industry            (196122) Note on Comdisco's Lease
Industry Setting: Health servic es           Company Size: small                            Accounting.
Number of Employees: 75,000                  Number of Employees: 20                        Subjects: Accounting procedures;
Subjects: NO                                 Gross Revenues: $3.5 million revenues          Financial analysis; Financial reporting;
SUBJECTS(KEYWORDS)                           Subjects: Cost control; Printing;              Leasing
Length: 17p                                  Profitability analysis; Small business         Length: 36p
                                             Length: 16p                                    Supplementary Materials: Teaching
196116                                       Supplementary Materials: Teaching              Note, (187143), 18p, by Kris hna G.
Title: Colgate-Palmolive Co.: Analyzing      Note, (198110), 11p, by V.G. Narayanan         Palepu
an Annual Report
Author(s): Bruns, William J., Jr.            186299                                         190064
Publication Date: 01/30/1996                 Title: Comdisco, Inc.: Financial               Title: Commercial Banking Industry Note
Revision Date: 12/15/1997                    Statement Analysis (A)                         Author(s): Linder, Jane
Product Type: Case (Library)                 Author(s): Palepu, Krishna G.                  Publication Date: 02/07/1990
Abstract: A directed analy sis of the        Publication Date: 04/18/1986                   Product Type: Note
Colgate-Palmolive Co. annual report.         Revision Date: 07/23/1996                      Abstract: Describes the commercial
Focuses on the basics of reading an          Product Type: Case (Library)                   banking market and regulatory
annual report including analysis of          Abstract: A report published in Barron's       environment.
financial statements, calc ulation of        financial w eekly criticiz ed the accounting   Industry Setting: Commercial banking;
financial ratios, and study of the layout    practic es of Comdisco, a computer             Regulated industries
and message of the report. Industry          leasing company. After the publication of      Subjects: Commercial banking;
financial ratios are included for            the report, Comdisco's stock lost nearly       Regulated industries
comparison.                                  37% of its value in one frenzied day of        Length: 8p
Geographic Setting: United States;           trading. The company issued a
Global                                       memorandum to the investors rebutting          197078
Industry Setting: Consumer products          the criticis m of its policies. Students are   Title: Committed and Flexible
Gross Revenues: $7.6 billion revenues        asked to evaluate the merits of the            Resources
Subjects: Accounting procedures;             issues rais ed in the artic le and assess      Author(s): Kaplan, Robert S.
Consumer goods; Financial analysis ;         the investment potential of the                Publication Date: 02/19/1997
Financial ratios; Financial reporting;       company's stock using financial                Revision Date: 06/18/1999
Industry analy sis                           statement analysis . May be used with:         Product Type: Note
Length: 13p                                  (187119) Comdisco, Inc.: Financial             Abstract: Stresses the difference
Supplementary Materials: Teaching            Statement Analysis (B); (196122) Note          between costs committed in advance of
Note, (198025), 10p, by William J. Bruns     on Comdisco's Lease Accounting.                know ing actual demand (committed
Jr.                                          Geographic Setting: United States              costs) and cost incurred proportional to
                                             Industry Setting: Computer industry            demand. Committed costs appear fixed
104S09                                       Company Size: large                            since their supply is independent of the
Title: Colorscope, Inc., Spanish Version     Gross Revenues: $543 million                   amount actually used. Flexible resources
Author(s): Narayanan, V.G.; Cha,             revenues                                       are supplied as needed, so their costs
Joseph                                       Subjects: Accounting procedures;               appear to be variable with demand.
Publication Date: 12/09/1996                 Financial analysis; Financial reporting;       Shows how committed costs can be
Product Type: LACC Case                      Leasing                                        reduced via a two-step procedure: 1)
Abstract: A small company in the             Length: 30p                                    reduce the demand for the activities
graphic arts business faces severe pric e    Supplementary Materials: Teaching              performed by these committed
competition. The company has to              Note, (187143), 18p, by Kris hna G.            resources, thereby creating unused
respond by cutting costs and making          Palepu                                         capacity; and 2) manage the excess
process improvements.                                                                       capacity of committed resources--either



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by reducing their supply or by deploying      Corporate strategy; Learning;                 investment. In addition, the ow ner
these resources to alternative and more       Performance measurement; Strategy             considers how to set strategic
profitable uses.                              formulation; Strategy implementation          boundaries and how to compensate his
Subjects: Activity based costing; Cost        Length: 4p                                    managers.
accounting; Management accounting             List Price: $9.50                             Geographic Setting: France
Length: 3p                                                                                  Industry Setting: Ice cream industry
                                              179046                                        Gross Revenues: $34 million revenues
191087                                        Title: Community Television of Southern       Subjects: Budgeting; Food; France;
Title: Commonw ealth Blood Transfusion        California: KCET                              Incentives; Performance measurement;
Service                                       Author(s): Herzlinger, Regina E.              Profitability analysis; Return on
Author(s): Cooper, Robin; Mitchell,           Publication Date: 08/07/1978                  investment; Variance analysis
Falconer                                      Revision Date: 05/14/1993                     Length: 12p
Publication Date: 11/13/1990                  Product Type: Case (Field)
Revision Date: 02/07/1991                     Abstract: Contains the annual report of       197085
Product Type: Case (Field)                    KCET, and a statement of its history and      Title: Compagnie du Froid, S.A.
Abstract: For the fir st time, the            strategy. Students are asked to analyze       Author(s): Simons, Robert L.; Davila,
Commonw ealth Blood Transfusion               the statements, delineate KCET's              Antonio
Service (CBTS) has to determine               financing strategy, and evaluate the          Publication Date: 03/18/1997
product costs for the output of its plasma    match betw een its business and               Revision Date: 02/08/2000
fractionation center. The motivation for      financial strategies.                         Product Type: Case (Gen Exp)
determining product costs is political in     Geographic Setting: Los Angeles, CA           Abstract: The ow ner of an ice cream
nature. Therefore, the CBTS has to find       Industry Setting: Broadcasting industry       company must evaluate the performance
a w ay to report indiv idual product costs    Company Size: mid-size                        of three regional businesses. To do the
despite the fact that they are joint          Subjects: Financial management;               analysis, students must flex the budget
products. Because of the political            Nonprofit accounting; Nonprofit               by seasonal temperature; calc ulate
motivation, CBTS executives cannot            organizations; Public policy; Strategic       revenue, volume, price, and effic iency
argue that there is no meaningful way to      planning                                      variances; analyze the effects of
allocate joint costs to products. The case    Length: 10p                                   transfer pric es; and calc ulate return-on-
provides students w ith an opportunity to     Supplementary Materials: Teaching             investment. In addition, the ow ner
identify several allocation procedures for    Note, (179187), 4p, by Regina E.              considers how to set strategic
determining joint costs and then use          Herzlinger,                                   boundaries and how to compensate his
those procedures to determine product                                                       managers.
costs.                                        197101                                        Geographic Setting: France
Geographic Setting: United Kingdom            Title: CompUSA                                Industry Setting: Ice cream industry
Industry Setting: Health care industry        Author(s): Palepu, Krishna G.;                Gross Revenues: $34 million revenues
Company Size: small                           Srinivasan, Sarayu                            Subjects: Budgeting; Food; France;
Gross Revenues: $30 million revenues          Publication Date: 05/22/1997                  Incentives; Performance measurement;
Subjects: Cost accounting; Cost               Product Type: Case (Library)                  Profitability analysis; Return on
allocation; Cost analysis ; Cost systems;     Abstract: CompUSA w as performing             investment; Variance analysis
Health services; United Kingdom               poorly until new management                   Length: 11p
Length: 15p                                   reorganiz ed and redir ected the business.    Supplementary Materials: Teaching
Supplementary Materials: Teaching             Consequently, CompUSA became the              Note, (198035), 22p, by Robert L.
Note, (191107), 14p, by Robin Cooper,         top retailer in its industry. Management      Simons, Antonio Davila
Falconer Mitchell                             outlines its future plans.
                                              Geographic Setting: United States             800290
B0003A                                        Industry Setting: Computer industry;          Title: Compensation and Performance
Title: Communication and Education to         Retail industry                               Evaluation at Arrow Electronic s
Make Strategy Everyone's Job                  Gross Revenues: $3.83 billion                 Author(s): Hall, Brian J.; Madigan,
Author(s): Kaplan, Robert S.                  revenues                                      Carleen
Publication Date: 03/15/2000                  Subjects: Corporate strategy; Financial       Publication Date: 06/23/2000
Product Type: Balanced Scorecard              analysis; Forecasting; Restructuring;         Revision Date: 12/11/2000
Report Artic le                               Retailing                                     Product Type: Case (Field)
Abstract: Once you've formulated your         Length: 24p                                   Abstract: Describes a company's
company's strategy--built scorecards for                                                    struggles in implementing a subjective
corporate, the div isions, business units,    103S05                                        performance rating system for its
shared servic es, and strategic partners--    Title: Compagnie du Froid, S.A.,              employees. In particular, it describes the
what comes next? To make the strategy         Spanish Version                               difficulties faced by the CEO in getting
happen, you'v e got to get all your           Author(s): Simons, Robert L.; Davila,         managers to combat "ratings inflation"--
employees aligned to it, so that they         Antonio                                       that is, to produce numerical ratings that
make strategy part of their everyday job.     Publication Date: 03/18/1997                  are both differentiated and "not too high."
This article focuses on the                   Product Type: LACC Case                       Geographic Setting: Long Island City,
communication and education programs          Abstract: The ow ner of an ice cream          NY
necessary in order to bring this              company must evaluate the performance         Industry Setting: Semiconductor
alignment about. One of the tools it          of three regional businesses. To do the       industry
highlights is the "strategy tree"--a way of   analysis, students must flex the budget       Number of Employees: 6,000
illustrating how all the elements of a        by seasonal temperature; calc ulate           Gross Revenues: $6 billion revenues
company's strategy interrelate.               revenue, volume, price, and effic iency       Subjects: Compensation; Incentives;
Subjects: Balanced scorecard;                 variances; analyze the effects of             Performance measurement;
Communication; Corporate governance;          transfer pric es; and calc ulate return-on-   Semiconductors



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Length: 26p                                 CAI's auditor is asked to comment on       model and the w ay it recognized
                                            the proposed pooling of interest           revenue, ostensibly to better serve its
2234BC                                      accounting. Teaching Purpose: To           stakeholders. The new subscription-
Title: Compton Financial: Using Time-       explore the business and audit             based license model offered customers
Driven ABC to Accomplish a Profit           ramifications of pooling of interest and   greater flexibility. Clients could subscribe
Turnaround                                  purchase accounting.                       to any CA software for any period of
Author(s): Kaplan, Robert S.; Anderson,     Geographic Setting: United States          time, including month-to-month. With
Steven R.                                   Industry Setting: Softw are industry       revenues recognized evenly over the life
Publication Date: 04/04/2007                Gross Revenues: $20 million revenues       of the contracts, management hoped the
Product Type: HBS Press Chapter             Subjects: Accounting procedures;           new approach would help CA avoid the
Abstract: This chapter illustrates the      Auditing; Software                         absolute last minute, end-of-quarter
enterprise-wide scalability of Time-        Length: 10p                                push to close deals . To help investors
Driven ABC in the financial services                                                   understand the change, management
industry through the case of Compton        196075                                     decided reported "pro forma" figures that
Financial (disguised), a leading firm       Title: Comptrex Associates, Inc.           restated CA's complete history as if the
offering low -cost stock trading, online    Author(s): Haw kins, David F.; Bartzcak,   company had alw ays been using
trading, no-load mutual funds, insurance,   Norman J.                                  subscription licenses. Skeptics
and financial advisory servic es. May be    Publication Date: 08/07/1995               questioned, however, whether CA was
used with: (2221BC) The Evolution of        Product Type: Case (Gen Exp)               taking the lead in implementing
Time-Driven Activity-Based Costing:         Abstract: Axtra Servic es Corp. (ASC)      innovative ways to support clients or just
Introduction; (2222BC) Estimating           and Comptrex Associates, Inc. (CAI)        trying to conceal lackluster growth by
Process Times: The Role of Time             negotiate a merger agreement               restating prior performance under a new
Equations; (2223BC) Capacity Cost           contingent on the business combination     revenue recognition method.
Rates: The Practical Issues; (2226BC)       being treated as a pooling of interest.    Geographic Setting: United States
Implementing Time-Driven ABC Models:        CAI's auditor is asked to comment on       Industry Setting: Softw are industry
Launching a Project; (2227BC) What-If       the proposed pooling of interest           Number of Employees: 20,200
Analysis and Activity-Based Budgeting:      accounting. Teaching Purpose: To           Gross Revenues: $6.1 billion revenues
Forecasting Resource Demands;               explore the business and audit             Subjects: Accounting policies; Financial
(2228BC) Fast-Track Profit Model:           ramifications of pooling of interest and   reporting; Software
Creating the New Due-Diligence Process      purchase accounting. A rewritten version   Length: 22p
for Mergers and Acquis itions; (2229BC)     of an earlier case.                        Supplementary Materials: Supplement
Enhancing Business Process                  Geographic Setting: United States          (Spreadsheet), (102712), 0p, by Amy P.
Improvements: New Applications for          Industry Setting: Softw are industry       Hutton, Suma Raju
Time-Driven ABC; (2230BC) Kemps             Gross Revenues: $20 million revenues       NEW
LLC: Handling Product, Distribution,        Subjects: Accounting procedures;
and Customer Variety; (2231BC) Sanac        Auditing; Software                         102712
Logistics: Time Equations to Capture        Length: 10p                                Title: Computer Associates
Complexities in Logistics Performance;      Supplementary Materials: Teaching          International, Inc., Spreadsheet
(2235BC) ATB Financial: Guiding             Note, (197096), 14p, by David F.           Author(s): Hutton, Amy P.; Raju, Suma
Profitable Grow th; (2236BC) Citigroup      Haw kins                                   Publication Date: 02/21/2002
Technology Infrastructure Division:                                                    Product Type: Supplement
Financial Strategies for Managing IT as     198058                                     (Spreadsheet)
a Business Within a Business;               Title: Comptronics Associates, Inc.        Abstract: Abstract to follow. Must be
(2237BC) Global Insurance Company           Author(s): Haw kins, David F.; Bartczak,   used with: (102061) Computer
Private Client Group: Forecasting Key       Norman J.                                  Associates International, Inc.
Employee Staffing Levels --The Benefits     Publication Date: 11/19/1997               Subjects: NO
of Time-Driven Activity-Based Costing;      Product Type: Case (Gen Exp)               SUBJECTS(KEYWORDS)
(2241BC) Jackson State University:          Abstract: The acquirer wants the           Length: 0p
Introducing Business Concepts into          acquired company to be accounted for       Year New : 2005
Education--The Benefits of Time-Driven      as a pooling of interests.
Activity-Based Costing.                     Geographic Setting: United States          103007
Industry Setting: Financial servic es       Industry Setting: Softw are industry       Title: Computer Associates
Subjects: NO                                Gross Revenues: $4 million revenues        International, Inc.: Governance and
SUBJECTS(KEYWORDS)                          Subjects: Accounting procedures;           Investor Communication Challenge
Length: 19p                                 Acquisitions; Software                     Author(s): Healy, Paul M.; Palepu,
List Price: $6.95                           Length: 10p                                Krishna G.
Year New : 2007                             Supplementary Materials: Teaching          Publication Date: 07/17/2002
                                            Note, (199012), 14p, by David F.           Revision Date: 04/28/2003
193172                                      Haw kins                                   Product Type: Case (Field)
Title: Comptrex Associates, Inc.                                                       Abstract: Sanjay Kumar, the CEO of
Author(s): Haw kins, David F.               102061                                     Computer Associates, faces investor
Publication Date: 06/15/1993                Title: Computer Associates                 communication challenges following the
Revision Date: 07/21/1995                   International, Inc.                        company's implementation of a new
Product Type: Case (Gen Exp)                Author(s): Hutton, Amy P.; Raju, Suma      business model and the accompanying
Abstract: Axtra Servic es Corp. (ASC)       Publication Date: 01/23/2002               change method used to recognize
and Comptrex Associates, Inc. (CAI)         Revision Date: 03/10/2004                  revenue. Despite management's
negotiate a merger agreement                Product Type: Case (Library)               confidence that the new business model
contingent on the business combination      Abstract: In late 2000, Computer           is working effectiv ely, the fir m's stock
being created as a pooling of interest.     Associates (CA) changed its business       price falls significantly and a major



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shareholder challenges management           Sherman D                                    Subjects: Bonuses; ESOP; Executive
through a proxy contest.                    Publication Date: 05/31/1977                 compensation; Insurance
Geographic Setting: New York                Revision Date: 05/14/1993                    Length: 21p
Industry Setting: Softw are industry        Product Type: Case (Field)
Number of Employees: 16,000                 Abstract: Contains the 1976 Concord          182037
Gross Revenues: $3 billion revenues         University Annual Report and detailed        Title: Conoco, Inc.
Subjects: Accounting procedures;            questions about its implications.            Author(s): Sandretto, Michael J.;
Software                                    Geographic Setting: New York, NY             Daubert AG
Length: 21p                                 Industry Setting: Education industry         Publication Date: 01/02/1982
Supplementary Materials: Teaching           Company Size: large                          Product Type: Case (Field)
Note, (104026), 9p, by Paul M. Healy        Subjects: Higher education; Nonprofit        Abstract: Conoco's management
NEW                                         accounting                                   believed that traditional business
                                            Length: 6p                                   segment analysis failed to capture the
190038                                      Supplementary Materials: Teaching            full impact of inflation. Share of market
Title: Computer Company's Health Plan       Note, (178150), 5p, by Regina E.             analysis proved to be a poor predictor of
Author(s): Herzlinger, Regina E.            Herzlinger,                                  performance in a heavily regulated,
Publication Date: 08/23/1989                                                             commodity industry. To overcome these
Revision Date: 05/14/1993                   85407                                        problems, the company developed an
Product Type: Case (Gen Exp)                Title: Confessions of a So-So Controller     approach that compares the cash flow
Abstract: A paternalistic computer          Author(s): Du Toit, Derek F.                 generated by each business segment
company cannot control its health care      Publication Date: 07/01/1985                 with the cost of preserving its productive
costs. The students are given enough        Product Type: Harvard Business               capacity.
information to design a new health          Review Artic le                              Geographic Setting: Connecticut
insurance plan for the company.             Abstract: Entrepreneurs are often            Industry Setting: Petroleum industry;
Geographic Setting: United States           careless administrators; their               Natural gas
Industry Setting: Computer industry         enthusiasm for expanding their               Company Size: large
Number of Employees: 12,000                 businesses can cause them to neglect         Subjects: Capital budgeting; Cash flow ;
Subjects: Cost control; Health;             daily operations. The founder of a           Cost analysis ; Petroleum; Portfolio
Insurance                                   cookware manufacturing and sales             management; Present value; Strategic
Length: 4p                                  company recalls the control problems         planning
                                            that plagued his organiz ation over 12       Length: 18p
185164                                      years of growth and prosperity and
Title: Computing and Analyzing              shares the lessons he learned. To cope       185125
Earnings per Share                          with the strains of growth and to ensure     Title: Consolidated Financial Statements
Author(s): Haw kins, David F.               that proper administrative controls are in   Author(s): Haw kins, David F.
Publication Date: 06/14/1985                place, entrepreneurs should hire capable     Publication Date: 04/30/1985
Product Type: Note                          managers, give them responsibility and       Product Type: Note
Abstract: Explains the accounting rules     authority, and consult with them             Abstract: Concerns the accounting
for computing earnings per share and        regularly. Few entrepreneurs can easily      rules governing the preparation of
how statement users should interpret        give up authority and responsibility.        consolidated financial statements.
these data.                                 Their businesses w ill most profit,          Financial analysis techniques peculiar to
Subjects: Accounting procedures;            how ever, if they concentrate their own      consolidated financial statements.
Financial reporting; Statistical analysis   efforts on the tasks they do well and        Subjects: Financial analysis ; Financial
Length: 26p                                 delegate other functions to managers         reporting
                                            best suited for them by temperament          Length: 13p
101118                                      and training.
Title: A Conceptual Framew ork for          Subjects: Control systems; Delegation        182197
Financial Reporting                         of authority; Entrepreneurial                Title: Continental Can Co. of Canada
Author(s): Haw kins, David F.; Cohen,       management                                   Ltd. (A)
Jacob                                       Length: 5p                                   Author(s): Vancil, Richard F.; Vahlkamp
Publication Date: 06/27/2001                                                             CA
Revision Date: 08/17/2005                   183116                                       Publication Date: 02/24/1982
Product Type: Note                          Title: Connecticut General Corp.: CEO        Product Type: Case (Field)
Abstract: Discusses the conceptual          Compensation                                 Abstract: Describes the process of, and
framew ork for financial reporting as set   Author(s): Vancil, Richard F.; Bhambri,      management's use of, a standard
by the Financial Accounting Standards       Arvind                                       budgetary control system at the division
Board. Discusses the objectives of          Publication Date: 11/18/1982                 level in a manufacturing environment.
financial statements, assumptions of        Product Type: Case (Field)                   Can be used alone or taught in
financial accounting, characteristics of    Abstract: Documents the major events         conjunction with Continental Can Co. of
accounting information, accounting          and decisions from 1976 to 1981 that led     Canada (B). The (A) case focuses on
principles for recognition and reporting,   Connecticut General's board of directors     control issues; the (B) case focuses on
constraints of financial reporting, and     to adopt a new three-part compensation       organizational issues.
elements of financial statements.           package consisting of salary, bonus, and     Geographic Setting: Toronto, ON
Subjects: Financial reporting               restricted stock. A videotape (9-884-503)    Industry Setting: Packaging, carton &
Length: 7p                                  is available for optional use by the         container industries
                                            instructor in connection w ith this case.    Company Size: large
177242                                      Geographic Setting: Connecticut              Event Year Start: 1963
Title: Concord University                   Industry Setting: Insurance industry         Event Year End: 1963
Author(s): Herzlinger, Regina E.;           Company Size: large                          Subjects: Budgeting; Canada; Control



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systems; Motivation; Performance           Abstract: Discussion by management at       Year New : 2007
measurement; Variance analysis             stockholders' meeting of accounting
Length: 23p                                changes. Reporting in financial press of    96104
                                           earnings per share.                         Title: Control Tomorrow 's Costs
183051                                     Geographic Setting: Minnesota               Through Today's Designs
Title: Control Course -- Supplemental      Industry Setting: Computer industry         Author(s): Cooper, Robin; Chew , W.
Problem Set                                Gross Revenues: $150 million sales          Bruce
Author(s): Dearden, John; Stone DK         Event Year Start: 1965                      Publication Date: 01/01/1996
Publication Date: 01/02/1983               Event Year End: 1965                        Product Type: Harvard Business
Product Type: Miscellaneous                Subjects: Accounting policies;              Review Artic le
Educational Material                       Computer industry; Data processing;         Abstract: In the past, companies took a
Abstract: Consists of a series of          Leasing; Return on investment; Softw are    cost-plus approach to pricing, charging
accounting problems and solutions. Its     Length: 5p                                  high prices when a product was first
purpose is to provide supplemental                                                     released, then lowering prices when
problems for students who wish extra       170036                                      production was scaled up. Lean
practic e.                                 Title: Control Data Corp. (D)               competitors make that approach
Subjects: Accounting policies;             Author(s): Vancil, Richard F.               impossible, how ever, as they are quick
Accounting procedures                      Publication Date: 09/01/1969                to introduce competitive "me too"
Length: 76p                                Revision Date: 06/01/1976                   products to market. To gain and hold
                                           Product Type: Case (Field)                  market leadership today, a company
113104                                     Abstract: Set in 1965, at a time w hen      must design the cost out of its products
Title: Control Data Corp. (A)              the company's mix of "sales" was            from the outset. Target costing is a cost-
Author(s): Frese, Walter F.; Ludw ic k,    shifting increasingly to customer leasing   management technique that lets a
A.M.                                       of its computers, the student is asked to   company do just that: The company
Publication Date: 04/01/1966               evaluate possible revisions in the          determines how much customers are
Product Type: Case (Field)                 policies for depreciating the cost of a     willing to pay for a product and then
Abstract: Accounting policies for          leased computer.                            designs the product within cost limits
depreciation of leased computer            Geographic Setting: Minneapolis, MN         that w ill permit it to sell profitably at the
equipment and amortization of product      Industry Setting: Computer industry         predetermined price.
equipment costs, systems application,      Event Year Start: 1965                      Subjects: Cost allocation; Innovation;
programming, and marketing expenses.       Event Year End: 1965                        Pricing strategy; Product design; Product
Geographic Setting: Minnesota              Subjects: Accounting policies;              development
Industry Setting: Computer industry        Computer industry; Data processing;         Length: 10p
Gross Revenues: $150 million sales         Leasing; Return on investment; Softw are
Event Year Start: 1965                     Length: 7p                                  83606
Event Year End: 1965                                                                   Title: Control w ith Fairness in Transfer
Subjects: Accounting policies;             2416BC                                      Pricing
Computer industry; Data processing;        Title: The Control Levers in Action:        Author(s): Eccles, Robert G.
Leasing; Return on investment; Softw are   Controlling Business Strategy               Publication Date: 11/01/1983
Length: 16p                                Author(s): Simons, Robert                   Product Type: Harvard Business
                                           Publication Date: 11/09/2094                Review Artic le
113105                                     Product Type: HBS Press Chapter             Abstract: Interviews with nearly 150
Title: Control Data Corp. (B)              Abstract: Providing insight into how        executives in 13 companies show that
Author(s): Frese, Walter F.; Ludw ic k,    control systems influence behaviors and     transfer pric ing schemes are a means of
A.M.                                       drive strategic renewal, this chapter       generating information and control for
Publication Date: 04/01/1966               describes the results of a study of 10      implementing corporate, business unit,
Product Type: Case (Field)                 new ly appointed managers and their use     and product strategy. A company's
Abstract: Disclosure to stockholders in    of the four control levers. May be used     transfer pric ing policy, which includes
annual report: changes in accounting       with: (2419BC) Appendix B: Use and          whether to source inside or out, and the
policies for depreciation of leased        Misuse of Information Technology:           way it is administered depend on the
computer equipment and write-off of        Levers of Control Revisited; (2418BC)       situation and the direction of the
development and marketing expenses         Appendix A: Checklist Summary of the        organization. Companies can be
associated with leases.                    Levers of Control; (2417BC) The             categoriz ed into four "pure" types:
Geographic Setting: Minnesota              Dynamics of Controlling Strategy;           competitive, cooperative, collaborative,
Industry Setting: Computer industry        (2415BC) Interactive Control Systems:       and collective. Each type has its own set
Gross Revenues: $150 million sales         Adapting to Competitive Environments;       of problems and characteristic s.
Event Year Start: 1965                     (2414BC) Diagnostic Control Systems:        Problems common to all types include
Event Year End: 1965                       Implementing Intended Strategies;           performance problems, interpersonal
Subjects: Accounting policies;             (2413BC) Beliefs and Boundaries:            disputes, power imbalances, demand
Computer industry; Data processing;        Framing the Strategic Domain;               fluctuations, and product pric ing.
Leasing; Return on investment; Softw are   (2412BC) A Balancing Act: Tensions to       Regardless of the approach used to set
Length: 5p                                 Be Managed: Strategy, Organizations,        the transfer price, unit managers w ill
                                           and Control; (2411BC) Introduction:         agree to it if they feel that top
113106                                     Strategy, Organizations, and Control.       management is treating them f airly.
Title: Control Data Corp. (C)              Subjects: NO                                Subjects: Organiz ational structure;
Author(s): Frese, Walter F.; Ludw ic k,    SUBJECTS(KEYWORDS)                          Pricing strategy; Transfer pric ing
A.M.                                       Length: 26p                                 Length: 13p
Publication Date: 04/01/1966               List Price: $6.95
Product Type: Case (Field)



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102S11                                      Geographic Setting: Ohio                      Company Size: mid-size
Title: Controls at the Sands Hotel and      Industry Setting: Tire industry; Rubber       Subjects: Computer systems; Cost
Casino, Spanish Version                     industry                                      accounting; Cost systems; Textiles
Author(s): Merchant, Kenneth A.;            Company Size: mid-size                        Length: 2p
Traynor, Jeffrey M.                         Subjects: Accounting policies; Financial
Publication Date: 11/22/1983                analysis; Financial reporting; Industry       182133
Revision Date: 06/14/1994                   analysis; Investment management; Tire         Title: Copeland Yarns (D)
Product Type: LACC Case                     industry                                      Author(s): Sandretto, Michael J.;
Abstract: Describes the controls used in    Length: 33p                                   Daubert AG
the casino over the blackjack game and                                                    Publication Date: 01/02/1982
cash stocks, and movements of cash.         181074                                        Product Type: Case (Field)
Also describes the results measures         Title: Copeland Yarns (A)                     Abstract: Describes several problems
available in the casino and their           Author(s): Sandretto, Michael J.              with a sales incentive system. The firm
limitations for control purposes.           Publication Date: 01/02/1981                  must be concerned w ith the effect any
Geographic Setting: Atlantic City, NJ       Product Type: Case (Field)                    such change w ill have on the sales
Industry Setting: Gambling industry         Abstract: Describes the installation of a     force. Can be used with Copeland Yarns
Company Size: mid-size                      computerized standard cost system at a        (A), (B), and (C), or can be used
Gross Revenues: $184 million                firm that had been attempting to install a    independently.
revenues                                    system for 13 years. Describes the firm,      Geographic Setting: New England
Subjects: Auditing; Entertainment           the installation process, and the system      Industry Setting: Yarn
industry; Management accounting;            itself. The system that was installed is a    Company Size: mid-size
Production controls ; Services;             process cost system w ith standard costs.     Subjects: Computer systems; Cost
Supervision                                 May be used with Copeland Yarns (B-D).        accounting; Cost systems; Textiles
Length: 29p                                 Geographic Setting: New England               Length: 5p
                                            Industry Setting: Yarn
184048                                      Company Size: mid-size                        5844C
Title: Controls at the Sands Hotel and      Subjects: Computer systems; Cost              Title: Corporate Governance in the U.S.:
Casino                                      accounting; Cost systems; Textiles            Scandals, Reforms, and the Future
Author(s): Merchant, Kenneth A.;            Length: 24p                                   Author(s): Lorsch, Jay W.
Traynor, Jeffrey M.                                                                       Publication Date: 01/15/2004
Publication Date: 11/22/1983                182131                                        Product Type: Faculty Seminar Video
Revision Date: 06/14/1994                   Title: Copeland Yarns (B)                     Abstract: Boards of directors, the SEC,
Product Type: Case (Field)                  Author(s): Sandretto, Michael J.;             security analy sts, institutional investors,
Abstract: Describes the controls used in    Daubert AG                                    auditors: who is in charge of corporate
the casino over the blackjack game and      Publication Date: 01/02/1982                  governance? Professor Jay Lorsch
cash stocks, and movements of cash.         Product Type: Case (Field)                    describes what went wrong in recent
Also describes the results measures         Abstract: Describes revisions to a new        corporate scandals and explains what
available in the casino and their           cost accounting system installed by a         reforms have been put into place to
limitations for control purposes. May be    yarn company. The firm has been               avoid them in the future. He highlights
used with: (R0305H) Diamonds in the         dissatisfied w ith the new system             what remains to be done and outlines a
Data Mine; (107705) Internal Control        because overhead was not allocated in         design for the boardroom of the future.
Process, Online Tutorial.                   great enough detail. Can be used in a         Subjects: Accounting policies; Control
Geographic Setting: Atlantic City, NJ       one class session with Copeland Yarns         systems; Corporate governance;
Industry Setting: Gambling industry         (A), or it can follow the (A) case in a one   Financial accounting; Financial
Company Size: mid-size                      day session with the (C) and (D) cases.       management; Financial strategy;
Gross Revenues: $184 million                Geographic Setting: New England               Government policy
revenues                                    Industry Setting: Yarn                        Length: 60 min
Subjects: Auditing; Entertainment           Company Size: mid-size                        Year New: 2004
industry; Management accounting;            Subjects: Computer systems; Cost
Production controls ; Services;             accounting; Cost systems; Management          B0001A
Supervision                                 accounting; Textiles                          Title: The Corporate Scorecard: Making
Length: 25p                                 Length: 9p                                    the Whole Greater Than the Sum of the
Supplementary Materials: Teaching                                                         Parts
Note, (188069), 6p, by Kenneth A.           182132                                        Author(s): Norton, David P.
Merchant                                    Title: Copeland Yarns (C)                     Publication Date: 01/15/2000
                                            Author(s): Sandretto, Michael J.;             Product Type: Balanced Scorecard
181120                                      Daubert AG                                    Report Artic le
Title: Cooper Tire and Rubber Co.           Publication Date: 01/02/1982                  Abstract: A strategy-focused scorecard
Author(s): Bartczak, Norman J.              Product Type: Case (Field)                    requires more than each business unit
Publication Date: 04/10/1981                Abstract: Describes the use of a new          managing w ith its own Balanced
Revision Date: 11/27/1990                   cost accounting system for product            Scorecard. For maximum effectiveness,
Product Type: Case (Library)                pricing. The issues concern whether to        the strategies and scorecards of every
Abstract: Involves an investment            drop products with low margins and            unit should be aligned and linked
decision regarding a company in a           whether to drop products with low sales.      together. This is where a corporate
depressed industry. Students are asked      The issues are similar to those in Shaw       scorecard comes into play. A corporate
to examine the financial characteris tics   Confectioners Ltd. Should be used w ith       scorecard should look markedly different
of the company relative to the industry     Copeland Yarns (A), (B), and (D).             from that of a single business unit,
and market, and then to make an             Geographic Setting: New England               explains author David P. Norton. It
investment recommendation.                  Industry Setting: Yarn                        should supply the strategic architecture



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of the organization and integrating the        manufacturing environment. The CMS           Cost Systems to Drive Profitability and
activities of otherwis e segregated units,     (Cost Management System) Conceptual          Performance (Hardcover)
thereby creating value-adding synergies.       Design presented in this book is             Author(s): Kaplan, Robert S.; Cooper,
Subjects: Balanced scorecard;                  fundamentally different from existing        Robin
Corporate strategy; Strategy formulation       cost accounting systems. Cost                Publication Date: 11/22/1997
Length: 3p                                     management is more comprehensive             Product Type: HBS Press Book
List Price: $9.50                              than cost accounting, taking a proactive     Abstract: Robert Kaplan and Robin
                                               role in planning, managing, and reducing     Cooper present the principles and
9859ES                                         costs.                                       practic e of activity-based costing (those
Title: Cost & Effect: Using Integrated         Subjects: Accounting procedures;             systems that measure where time and
Cost Systems to Drive Profitability and        Control systems; Cost accounting; Cost       resources are actually spent), how they
Performance--A Harvard Business                allocation; Manufacturing                    differ from traditional systems, and how
School Press Book Summary in                   Length: 272p                                 they will evolve during the next few
Partnership w ith getAbstract                  List Price: $35.00                           years into an integrated part of a
Author(s): Cooper, Robin; Kaplan,                                                           company's financial system. Shows how
Robert S.                                      181058                                       ABC principles can driv e business
Publication Date: 11/22/1997                   Title: Cost Structures                       performance and decision making in
Product Type: HBS Press Book                   Author(s): Sandretto, Michael J.             operations, product development,
Summary                                        Publication Date: 11/02/1980                 customer acquisition and retention,
Abstract: Robert Kaplan and Robin              Revision Date: 07/01/1981                    services, supplier and distributor
Cooper's work on activity-based costing        Product Type: Note                           relationships, resource allocation, and
has achieved the status of a classic in        Abstract: Describes how cost                 pricing. Much like the Balanced
managerial accounting literature. This         accounting systems may be structured to      Scorecard, Cost and Effect examines
book explains why activity-based costing       provide both variable and fix ed costs       how activ ity-based costing systems and
has advantages not only for accounting         and provide cost segmented by material       practic es can be fully integrated with
but also for management and strategy. It       labor and overhead. Also describes the       enterprise-wide systems, using
demonstrates how determining the               limitations of several common cost           "know ledge-age" tools to make real-time
resource costs for activities can reveal       accounting systems. Intended for use in      decisions.
relevant information about the                 a cost accounting systems segment of a       Subjects: Accounting procedures;
profitability of products and servic es, can   second-year course in cost accounting.       Activity based costing; Budgeting; Cost
support decis ion making and, by               Subjects: Cost accounting; Cost              systems; Management accounting;
rendering cost structures more                 systems                                      Performance measurement; Pricing;
transparent, can encourage employees           Length: 7p                                   Product development
to contribute to cost saving and                                                            Length: 384p
improvement processes.                         195181                                       List Price: $40.00
Subjects: NO                                   Title: Cost System Analysis
SUBJECTS(KEYWORDS)                             Author(s): Kaplan, Robert S.                 105705
Length: 5p                                     Publication Date: 12/01/1994                 Title: Cost-Volume-Profit Models, Online
                                               Product Type: Note                           Tutorial
185062                                         Abstract: Describes six characteris tics     Author(s): Haw kins, David F.;
Title: Cost Analysis for Business              of cost systems: standard vs. actual         Narayanan, V.G.; Cohen, Jacob;
Decisions                                      costs; job-order vs. process costing;        Jurgens, Michele
Author(s): Christenson, Charles J.             variable vs. full costs; disaggregate vs.    Publication Date: 01/11/2006
Publication Date: 10/11/1984                   aggregate cost accumulation; and             Product Type: Online Tutorials
Revision Date: 07/17/1989                      specif ic vs. average rates for labor and    Abstract: Covers fix ed, variable, and
Product Type: Note                             overhead. A rewritten version of an          semivariable costs and their role in
Abstract: Presents a variety of cost           earlier case.                                building and interpreting cost-volume-
concepts relevant in making different          Subjects: Cost accounting; Cost              profit models. Introduces the cost-
kinds of business decisions.                   allocation; Cost systems                     volume and contribution-volume-profit
Subjects: Breakeven analy sis; Cost            Length: 5p                                   models and identifies some of their uses
accounting; Cost analysis; Decision                                                         and limitations. Teaches how to use the
making                                         181059                                       cost-volume-profit model to determine
Length: 9p                                     Title: Cost Systems Analysis                 profit at various levels of unit volume and
                                               Author(s): Sandretto, Michael J.             how to calc ulate a breakeven point.
197X                                           Publication Date: 11/02/1980                 Includes multiple exercis es throughout
Title: Cost Management for Today's             Revision Date: 12/22/1982                    the tutorial. May be used with: (100105)
Advanced Manufacturing (Hardcover)             Product Type: Note                           To Trim or Not to Trim: That Is the
Author(s): Berliner, Callie, ed.; Brimson,     Abstract: Designed to help students          Question; (192063) Hilton
James, ed.                                     interpret the cost numbers provided by a     Manufacturing Co.; (105011) Superior
Publication Date: 09/01/1988                   cost accounting system. It is used w ith a   Manufacturing Co., Teaching Note;
Product Type: HBS Press Book                   series of cost accounting system cases       (197097) Prestige Telephone Co.;
Abstract: Computer Aided                       taught in a second-year MBA course in        (197103) Precis ion Worldwide, Inc.;
Manufacturing-International (CAM-I) is a       cost accounting.                             (191168) Bridgeton Industries:
coalition of industrial organizations,         Subjects: Cost accounting; Cost              Automotive Component & Fabrication
professional accounting companies,             systems                                      Plant, Teaching Note.
government agencies, and univ ersities         Length: 8p                                   Subjects: NO
that joined together with the goal of                                                       SUBJECTS(KEYWORDS)
establishing a common know ledge base          7889                                         Supplementary Materials: Teaching
for managing costs in an advanced              Title: Cost and Effect: Using Integrated     Note, (106046), 11p, by David F.



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Haw kins, V.G. Narayanan, Jacob               154002                                       Simons, Indra A. Reinbergs
Cohen, Michele Jurgens; Teaching Note,        Title: Craik Veneer Co.
(107040), 11p, by David F. Haw kins           Author(s): Anthony, Robert N.; Laubach       9-108-S15
Year New : 2006                               PB                                           Title: The Cross Country Group: A
                                              Publication Date: 09/01/1953                 Piece of the Rock (A), Spanis h Version
105035                                        Revision Date: 10/01/1982                    Author(s): Simons, Robert L.;
Title: Costing Alternative Choices            Product Type: Case (Field)                   Reinbergs, Indra A.
Author(s): Haw kins, David F.; Cohen,         Abstract: Concerns the proper                Publication Date: 03/15/1999
Jacob                                         allocation of costs to tw o products         Product Type: LACC Case
Publication Date: 10/04/2004                  produced from the same material to           Abstract: A new MBA graduate joins a
Product Type: Note                            establish a selling price for each whic h    privately held family business and sets
Abstract: Discusses the role of               would furnish a profit.                      ambitious grow th goals for the next five
differential cost and revenues in solving     Industry Setting: Lumber & w ood             years. To enhance motivation, he
alternative choice problems.                  Subjects: Cost allocation; Cost analysis ;   proposes a new incentiv e plan that will
Subjects: Breakeven analy sis; Cost           Forest products; Pricing                     grant him a share of the wealth he
accounting; Decision making                   Length: 5p                                   creates. However, the family owners
Length: 12p                                                                                have a more conservativ e view
Year New : 2004                               100044                                       regarding executive compensation.
                                              Title: The Cross Country Group: A            Geographic Setting: New England
188060                                        Piece of the Rock (B)                        Industry Setting: Automotive industry;
Title: Costs of Capital Investment            Author(s): Simons, Robert L.;                Internet & online services industries
Proposals                                     Reinbergs, Indra A.                          Number of Employees: 1,500
Author(s): Hertenstein, Julie H.              Publication Date: 01/24/2000                 Gross Revenues: $200 million
Publication Date: 01/28/1988                  Product Type: Supplement (Field)             revenues
Product Type: Note                            Abstract: Supplements the (A) case.          Subjects: NO
Abstract: Capital investment proposals        Must be used with: (199044) The Cross        SUBJECTS(KEYWORDS)
may be generated or not, accepted or          Country Group: A Piece of the Rock (A).      Length: 18p
rejected, for good and poor investment        Subjects: Executiv e compensation;
opportunities. Traditional capital            Family ow ned businesses; Incentives;        9-108-S16
budgeting analysis focuses on costs and       Motivation; Performance measurement;         Title: The Cross Country Group: A
benefits from purchasing and operating        Services; Strategy implementation            Piece of the Rock (B), Spanis h Version
capital assets. This note ignores these       Length: 1p                                   Author(s): Simons, Robert L.;
costs and benefits; instead it                Supplementary Materials : Teaching           Reinbergs, Indra A.
concentrates on the costs associated          Note, (100006), 14p, by Robert L.            Publication Date: 01/24/2000
with the development (or failure to           Simons, Indra A. Reinbergs                   Product Type: LACC Supplement
develop) capital proposals prior to the                                                    Abstract: Supplements the (A) case.
time of purchase of the capital assets.       199044                                       Subjects: NO
Explains proposal generation costs,           Title: The Cross Country Group: A            SUBJECTS(KEYWORDS)
opportunity costs, morale costs               Piece of the Rock (A)                        Length: 1p
associated with rejection, and confusing      Author(s): Simons, Robert L.;
signal costs. Understanding these costs       Reinbergs, Indra A.                          192150
is critical to making the capital budgeting   Publication Date: 03/15/1999                 Title: Crystal Meadows of Tahoe, Inc.
system more effective and more                Revision Date: 03/07/2000                    Author(s): Bruns, William J., Jr.
efficient.                                    Product Type: Case (Field)                   Publication Date: 06/23/1992
Subjects: Capital budgeting; Capital          Abstract: A new MBA graduate joins a         Revision Date: 06/28/1993
investments                                   privately held family business and sets      Product Type: Case (Library)
Length: 12p                                   ambitious grow th goals for the next five    Abstract: An introductory case in cash
                                              years. To enhance motivation, he             flow analy sis and the preparation of
181086                                        proposes a new incentiv e plan that will     statements of cash flows. Based on the
Title: Craftsland International               grant him a share of the wealth he           1991 income statement and balance
Author(s): Bartczak, Norman J.                creates. However, the family owners          sheet at a ski resort company, the case
Publication Date: 01/01/1981                  have a more conservativ e view               provides additional information which
Revision Date: 05/01/1981                     regarding executive compensation.            allow s a student to prepare both a direct
Product Type: Case (Gen Exp)                  Geographic Setting: New England              and an indirect statement of cash flows.
Abstract: Discusses management's              Industry Setting: Automotive industry;       A rewritten version of an earlier case.
decision regarding the accounting             Internet & online services industries        Geographic Setting: California; Utah
judgments inherent in quarterly reports.      Company Size: small                          Industry Setting: Ski
Focus of the class is on the "softness" of    Number of Employees: 1,500                   Company Size: small
the financial data provided in quarterly      Gross Revenues: $200 million                 Gross Revenues: $20 million revenues
reports.                                      revenues                                     Subjects: Accounting policies; Cash
Geographic Setting: United States             Subjects: Executiv e compensation;           flow; Management accounting;
Company Size: small                           Family ow ned businesses; Incentives;        Recreation
Subjects: Financial analysis ; Financial      Motivation; Performance measurement;         Length: 6p
reporting                                     Services; Strategy implementation            Supplementary Materials: Teaching
Length: 11p                                   Length: 16p                                  Note, (193128), 6p, by William J. Bruns
Supplementary Materials: Teaching             Supplementary Materials: Supplement          Jr.; Supplement (Spreadsheet),
Note, (182194), 19p, by Norman J.             (Field), (100044), 1p, by Robert L.          (101703), 6p, by William J. Bruns Jr.
Bartczak                                      Simons, Indra A. Reinbergs; Teaching
                                              Note, (100006), 14p, by Robert L.



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101703                                       Product Type: Case (Field)                   that often get rubber-stamped. Draw ing
Title: Crystal Meadows of Tahoe, Inc.,       Abstract: The Royal Bank of Canada           on his experience as a consultant and
Spreadsheet                                  uses customer relationship management        providing numerous anecdotes, the
Author(s): Bruns, William J., Jr.            and customer profitability tools to gain a   author contends that those "little"
Publication Date: 06/23/1992                 competitive advantage in Canada's            requests often prove to be gold plated or
Product Type: Supplement                     increasingly crowded financial services      unnecessary. A disciplined evaluation
(Spreadsheet)                                market. The case presents two pricing        involves asking only eight questions and
Abstract: To be used with (9-192-150).       and customer management issues: one          conducting postmortems--regular audits
Must be used with: (192150) Crystal          from the point of view of the vice           of units' capital spending. But the payoff
Meadow s of Tahoe, Inc.                      president of customer relationship           is enormous. Because cutting the capital
Geographic Setting: California; Utah         marketing and the other from a line          budget increases cash flow, the author
Industry Setting: Ski                        manager's perspective.                       argues that a permanent cut of just 15%
Gross Revenues: $20 million revenues         Geographic Setting: Canada                   in the planned level of capital spending
Subjects: NO                                 Industry Setting: Banking industry           could boost some companies' market
SUBJECTS(KEYWORDS)                           Number of Employees: 58,000                  capitalization by as much as 30%.
Length: 6p                                   Gross Revenues: $16 billion revenues         Subjects: Budgeting; Capital budgeting;
Year New : 2005                              (Canada)                                     Capital investments; Layoffs
                                             Subjects: Banking; Canada;                   Length: 5p
199001                                       Competitive advantage; Cost
Title: Custom Research, Inc. (A)             accounting; Customer relations;              182260
Author(s): Bruns, William J., Jr.;           Financial services; Pricing                  Title: D.C. Contracting, Inc. (A)
Harmeling, Susan S.                          Length: 31p                                  Author(s): Bartczak, Norman J.
Publication Date: 07/08/1998                                                              Publication Date: 05/10/1982
Revision Date: 10/01/2004                    102072                                       Revision Date: 07/13/1983
Product Type: Case (Field)                   Title: Customer Profitability and            Product Type: Case (Library)
Abstract: Custom Research is                 Customer Relationship Management at          Abstract: D.C. Contracting has just
considering terminating service to many      RBC Financial Group (Abridged)               entered into a new credit agreement w ith
clients to eliminate unprofitable work and   Author(s): Narayanan, V.G.; Brem, Lisa       tw o banks. Since going public in 1968,
concentrate on the more profitable client    Publication Date: 03/19/2002                 the company has shown record earnings
projects.                                    Revision Date: 05/30/2007                    in each successive year. Students are
Geographic Setting: United States            Product Type: Case (Field)                   asked to evaluate the credit decis ion of
Company Size: small                          Abstract: The Royal Bank of Canada           the banks in light of the "quality" of
Gross Revenues: $10 million revenues         uses customer relationship management        D.C.'s record earnings.
Subjects: Capacity planning; Customer        and customer profitability tools to gain a   Geographic Setting: District of
relations; Customer servic e; Market         competitive advantage in Canada's            Columbia
research; Pricing strategy; Profitability    increasingly crowded financial services      Company Size: mid-size
analysis                                     market. The case presents two pricing        Subjects: Accounting policies;
Length: 22p                                  and customer management issues: one          Accounting procedures; Cash flow ;
Supplementary Materials: Supplement          from the point of view of the vice           Contracts; Financial analysis; Financial
(Field), (199002), 2p, by William J. Bruns   president of customer relationship           reporting; Loan evaluation
Jr., Susan S. Harmeling; Teaching Note,      marketing and the other from a line          Length: 23p
(199035), 6p, by William J. Bruns Jr.        manager's perspective.                       Supplementary Materials: Teaching
                                             Geographic Setting: Canada                   Note, (186238), 14p, by David F.
199002                                       Industry Setting: Banking industry           Haw kins
Title: Custom Research, Inc. (B)             Number of Employees: 58,000
Author(s): Bruns, William J., Jr.;           Gross Revenues: $16 billion revenues         182261
Harmeling, Susan S.                          (Canada)                                     Title: D.C. Contracting, Inc. (B)
Publication Date: 07/08/1998                 Subjects: Banking; Canada;                   Author(s): Bartczak, Norman J.
Revision Date: 05/20/2004                    Competitive advantage; Cost                  Publication Date: 05/10/1982
Product Type: Supplement (Field)             accounting; Customer relations;              Product Type: Case (Library)
Abstract: Supplements the (A) case.          Financial services; Pricing                  Abstract: Builds on the D.C. Contracting
Must be used with: (199001) Custom           Length: 20p                                  (A) case. D.C. has just announced
Research, Inc. (A).                          Supplementary Materials: Teaching            record nine month earnings for its 1978
Subjects: Capacity planning; Customer        Note, (103013), 15p, by V.G. Narayanan       fiscal year. D.C.'s banks have also
relations; Customer servic e; Market                                                      increased D.C.'s line of credit. Students
research; Pricing strategy; Profitability    R00503                                       are asked to evaluate the banks' credit
analysis                                     Title: Cutting Costs Without Draw ing        decision in light of their "quality of
Length: 2p                                   Blood                                        earnings" analysis of D.C. in the (A)
Supplementary Materials: Teaching            Author(s): Copeland, Thomas E.               case and analyzing D.C.'s cash flows in
Note, (199035), 6p, by William J. Bruns      Publication Date: 09/01/2000                 the (B) case.
Jr.                                          Product Type: Harvard Business               Geographic Setting: District of
                                             Review Artic le                              Columbia
102043                                       Abstract: When looking for ways to cut       Company Size: mid-size
Title: Customer Profitability and            costs, most managers reach for the           Subjects: Accounting policies;
Customer Relationship Management at          head-count hatchet, and the markets          Accounting procedures; Cash flow ;
RBC Financial Group                          usually roar with approval. But a            Financial analysis; Financial reporting;
Author(s): Narayanan, V.G.; Brem, Lisa       company can almost alw ays create far        Loan evaluation
Publication Date: 02/19/2002                 more sustainable value by rigorously         Length: 15p
Revision Date: 03/25/2002                    evaluating the small-ticket capital items    Supplementary Materials: Teaching



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Note, (186238), 14p, by David F.            shrinking, the Regional Press Group is        orders manually. Pricing is based on a
Haw kins                                    not yet profitable, and a Western-style       fixed markup of the cost of the
                                            profit planning system is met w ith some      purchased item. The managers feel that
106015                                      resistance by former state employees.         the fix ed markup may not be
Title: DICOM Group plc and Captiva          The decision point focuses on how to          compensating them for the higher costs
Software Corp.                              redesign the Regional Press Group and         of manual order processing and desktop
Author(s): Healy, Paul M.                   its interactions with the national            delivery. The financial manager initiates
Publication Date: 08/19/2005                newspaper and the other business units        an effort to estimate the costs of
Revision Date: 04/02/2007                   of A/S DIENA.                                 handling the different types of orders so
Product Type: Case (Library)                Geographic Setting: Riga                      that she can estimate the profitability of
Abstract: Compares tw o companies in        Industry Setting: Newspaper                   individual customers based on their
the information capture software            Number of Employees: 1,300                    actual order pattern.
industry. Asks students to analyze and      Gross Revenues: $24 million revenues          Industry Setting: Office supplies
compare the performance of two              Subjects: Business & society;                 industry
companies (one in the United Kingdom        Decentralization; Eastern Europe;             Gross Revenues: $40 million revenues
and the other in the United States) from    New spapers; Organizational design;           Subjects: NO
the perspectiv e of a buy-side analyst      Organizational structure; Social              SUBJECTS(KEYWORDS)
reporting to the manager of the fir m's     enterprise                                    Length: 6p
Global Technology Fund. The analyst         Length: 20p                                   Year New : 2006
must decide whether to recommend one        Supplementary Materials: Teaching
or both stocks to the fund manager.         Note, (103006), 21p, by Robert L.             104S08
Provides an opportunity to compare the      Simons, Indra A. Reinbergs                    Title: Daniel Dobbins Distillery, Inc.,
differences in terminology, presentation                                                  Spanish Version
of financial reports, and accounting        194027                                        Author(s): Bruns, William J., Jr.
methods for the U.S. and U.K. firms.        Title: Daimler-Benz AG                        Publication Date: 03/06/1989
Geographic Setting: United Kingdom;         Author(s): Haw kins, David F.                 Revision Date: 06/28/1993
United States                               Publication Date: 10/26/1993                  Product Type: LACC Case
Industry Setting: Information industry;     Revision Date: 11/19/1993                     Abstract: A distiller increases whiskey
Software industry                           Product Type: Case (Library)                  production and income declines because
Number of Employees: 800                    Abstract: Daimler-Benz's listing              of accounting methods in use. Questions
Gross Revenues: 156 million British         statement for trading on the New York         are raised regarding the treatment of
pounds revenue                              Stock Exchange presents the company's         expenditures whic h can be classif ied as
Event Year Start: 2005                      financial position and earnings for a         production, inventory, or period costs.
Event Year End: 2005                        German and U.S. GAAP basis. Which             The necessary aging process raises
Subjects: NO                                GAPP basis w ill be used by global            added questions about prior period
SUBJECTS(KEYWORDS)                          investors to value the company's stock?       restatements and needed financing. A
Length: 12p                                 Teaching Purpose: Examines the                rewritten version of an earlier case by
Supplementary Materials: Teaching           difference betw een German and U.S.           R.F. Vancil and R.H. Deming.
Note, (108026), 8p, by Paul M. Healy        GAPP.                                         Geographic Setting: Tennessee
Year New : 2005                             Geographic Setting: Germany                   Industry Setting: Liquor
                                            Company Size: large                           Company Size: small
102001                                      Gross Revenues: $57 billion revenues          Gross Revenues: $42 million revenues
Title: DIENA                                Subjects: Accounting policies; Financial      Subjects: Accounting procedures;
Author(s): Simons, Robert L.;               reporting; Germany; International             Beverages; Cost allocation; Cost
Reinbergs, Indra A.                         finance                                       analysis; Financing; Inventory
Publication Date: 09/07/2001                Length: 25p                                   management
Revision Date: 11/20/2001                   Supplementary Materials: Teaching             Length: 7p
Product Type: Case (Field)                  Note, (197093), 13p, by David F.
Abstract: Requires students to draw a       Haw kins                                      189065
new organization structure diagram for a                                                  Title: Daniel Dobbins Distillery, Inc.
rapidly evolv ing business. A/S DIENA is    106S06                                        Author(s): Bruns, William J., Jr.
a newspaper publisher founded during        Title: Dakota Office Products, Spanish        Publication Date: 03/06/1989
Latvia's 1990/91 struggle for               Version                                       Revision Date: 06/28/1993
independence from the USSR w ith a          Author(s): Kaplan, Robert S.                  Product Type: Case (Field)
clear social mission to support             Publication Date: 08/07/2001                  Abstract: A distiller increases whiskey
democracy. With the help of Swedish         Revision Date: 02/18/2005                     production and income declines because
investors, over the 1990s the               Product Type: LACC Case                       of accounting methods in use. Questions
entrepreneurial business survives the       Abstract: The senior management team          are raised regarding the treatment of
ups and downs of the transition             of Dakota, an office products dis tributor,   expenditures whic h can be classif ied as
economy to build a leading national         is concerned about the company's fir st       production, inventory, or period costs.
newspaper. In 1997, seeking new             loss in history. Explores the role for        The necessary aging process raises
sources of growth, A/S DIENA expands        activity based costing and customer           added questions about prior period
outside the Latvian capital to set up the   profitability measurement in a                restatements and needed financing. A
Regional Press Group, a decentralized       distribution company. Dakota's                rewritten version of an earlier case by
network of community new spapers            customers are increasingly demanding          R.F. Vancil and R.H. Deming.
emphasizing employee ow nership and a       more specialized services, such as            Geographic Setting: Tennessee
separation of roles betw een editors and    desktop delivery. Also, whereas some          Industry Setting: Liquor
publishers. By 2001, however, the           customers have sw itched to electronic        Company Size: small
community newspaper market is               ordering, others continue to place their      Gross Revenues: $42 million revenues



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Subjects: Accounting procedures;           a budget should be compiled. A nuts-         Author(s): Miller, Gregory S.; Cohen,
Beverages; Cost allocation; Cost           and-bolts exercise on how to build up a      Jacob
analysis; Financing; Inventory             budget.                                      Publication Date: 02/20/2003
management                                 Industry Setting: Education industry         Revision Date: 02/10/2004
Length: 7p                                 Subjects: Budgeting; Higher education;       Product Type: Case (Library)
Supplementary Materials: Teaching          Nonprofit organiz ations                     Abstract: The concept of deferred tax
Note, (189172), 8p, by William J. Bruns    Length: 3p                                   accounting is introduced, along with
Jr.                                        Supplementary Materials: Teaching            examples to demonstrate the balance
                                           Note, (193109), 6p, by Regina E.             sheet perspective of FAS #109.
107S14                                     Herzlinger                                   Geographic Setting: United States
Title: Data Saver, Inc., Spanish Version                                                Industry Setting: Telecommunications
Author(s): Haw kins, David F.              101051                                       industry
Publication Date: 05/19/1998               Title: Dayton Automation, Inc.               Company Size: large
Product Type: LACC Case                    Author(s): Haw kins, David F.                Gross Revenues: $21 billion revenues
Abstract: An inventor must prepare         Publication Date: 11/20/2000                 Subjects: Accounting policies;
financial statements to obtain financing   Revision Date: 03/20/2002                    Accounting procedures; Financial
for the commercial use of his invention.   Product Type: Case (Gen Exp)                 accounting; Financial reporting; Tax
Geographic Setting: United States          Abstract: The company must decide            accounting; Telecommunications
Industry Setting: Manufacturing            whether it should defer the recognition of   Length: 13p
industries                                 revenue that in the past it recognized       Supplementary Materials: Supplement
Gross Revenues: $300,000 revenues          earlier. The need to reconsider the          (Library), (103069), 3p, by Gregory S.
Subjects: NO                               company's revenue recognition practices      Miller, Jacob Cohen; Teaching Note,
SUBJECTS(KEYWORDS)                         arose w ith the publication of the SEC's     (104055), 12p, by Gregory S. Miller;
Length: 3p                                 Staff Accounting Bulletin No. 101,           Supplement (Spreadsheet), (104703),
Year New : 2008                            "Revenue Recognition in Financial            0p, by David F. Haw kins
                                           Statements." Withdrawn 01/24/03. May         NEW
198042                                     be used with: (101050) Revenue
Title: Data Saver, Inc.                    Recognition and Reporting.                   104703
Author(s): Haw kins, David F.              Geographic Setting: United States            Title: Deferred Taxes and the Valuation
Publication Date: 05/19/1998               Gross Revenues: $1.8 billion revenues        Allowance at Lucent Technologies, Inc.
Product Type: Case (Gen Exp)               Subjects: Accounting procedures;             (A), Spreadsheet
Abstract: An inventor must prepare         Financial reporting                          Author(s): Haw kins, David F.
financial statements to obtain financing   Length: 13p                                  Publication Date: 12/05/2005
for the commercial use of his invention.   Supplementary Materials: Teaching            Product Type: Supplement
Geographic Setting: United States          Note, (101052), 6p, by David F. Haw kins     (Spreadsheet)
Industry Setting: Manufacturing                                                         Abstract: Abstract to follow. Must be
industries                                 178025                                       used with: (103064) Deferred Taxes
Gross Revenues: $300,000 revenues          Title: Dearden College                       and the Valuation Allowance at Lucent
Subjects: Capital budgeting;               Author(s): Malone, Claudine B.               Technologies, Inc. (A).
Development stage enterpris es;            Publication Date: 08/16/1977                 Subjects: NO
Forecasting; Manufacturing; Securities     Revision Date: 05/14/1993                    SUBJECTS(KEYWORDS)
analysis                                   Product Type: Case (Gen Exp)                 Length: 0p
Length: 4p                                 Abstract: No abstract.                       Year New : 2005
                                           Industry Setting: Higher education
184178                                     Subjects: Budgeting; Control systems;        103069
Title: Datapoint Corp.                     Higher education                             Title: Deferred Taxes and the Valuation
Author(s): Cooper, Robin                   Length: 5p                                   Allowance at Lucent Technologies, Inc.
Publication Date: 04/19/1984               Supplementary Materials: Teaching            (B)
Product Type: Case (Library)               Note, (193110), 10p, by Regina E.            Author(s): Miller, Gregory S.; Cohen,
Abstract: Provides excerpts from           Herzlinger                                   Jacob
Datapoint's 1982 annual report. Includes                                                Publication Date: 06/16/2003
a number of questions to guide the         178041                                       Revision Date: 08/09/2005
student in analyzing this report.          Title: Debt Securities and Debt Rating       Product Type: Supplement (Library)
Geographic Setting: United States          Author(s): Haw kins, David F.;               Abstract: Supplements the (A) case.
Industry Setting: Computer servic es       Pearlman, Leslie K.                          Must be used with: (103064) Deferred
industries                                 Publication Date: 09/06/1977                 Taxes and the Valuation Allow ance at
Company Size: large                        Revision Date: 03/22/1984                    Lucent Technologies, Inc. (A).
Subjects: Data processing; Financial       Product Type: Note                           Industry Setting: Telecommunications
analysis; Financial reporting;             Abstract: Describes how debt is rated        industry
Management accounting                      by the rating services and the related       Subjects: Accounting policies;
Length: 14p                                academic research.                           Accounting procedures; Financial
                                           Subjects: Debt management; Financial         accounting; Financial reporting; Tax
180038                                     analysis                                     accounting; Telecommunications
Title: Davis Graduate School               Length: 32p                                  Length: 3p
Author(s): Herzlinger, Regina E.                                                        Supplementary Materials: Teaching
Publication Date: 11/20/1979               103064                                       Note, (104055), 12p, by Gregory S.
Revision Date: 05/14/1993                  Title: Deferred Taxes and the Valuation      Miller
Product Type: Case (Gen Exp)               Allowance at Lucent Technologies, Inc.       NEW
Abstract: Contains new data from which     (A)



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177034                                       Product Type: Case (Field)                    Narayanan, George Batta; Teaching
Title: Del Norte Paper Co. (A)               Abstract: Designed to serve tw o roles:       Note, (103010), 11p, by V.G. Narayanan
Author(s): Barrett, M. Edgar; Sahlman,       first, it provides a reasonably
William A.                                   comprehensiv e description of an              106S18
Publication Date: 09/01/1976                 ongoing capital budgeting system for the      Title: Delays at Logan Airport, Spanish
Product Type: Case (Field)                   international operations of a large           Version
Abstract: Deals w ith a transfer pric ing    American company. Second, it allows           Author(s): Narayanan, V.G.; Batta,
problem in a complex, international          the student to focus upon and critically      George
situation. A broad range of issues are       analyze a series of specific complaints       Publication Date: 12/13/2001
present in the case, or are needed for a     about the system w hich have been             Product Type: LACC Case
thorough case analysis. Such issues          voiced by the management of two of the        Abstract: Logan Air port is facing
include: relevant costs; the                 firm's foreign subsidiaries. May be used      mounting delays for flights landings and
appropriateness of profit centers; the       with: (177034) Del Norte Paper Co. (A);       takeoffs, especially in inclement
appropriateness of decentralization;         (177035) Del Norte Paper Co. (B).             weather. An additional runway and peak-
international funds transfers; and the       Geographic Setting: Italy; Germany            period pricing are two alternativ es being
measurement of integrated profit. May        Industry Setting: Packaging, carton &         considered.
be used with: (177035) Del Norte Paper       container industries                          Geographic Setting: Boston, MA
Co. (B); (177036) Del Norte Paper Co.        Company Size: large                           Industry Setting: Airport industry;
(C).                                         Gross Revenues: $2.8 billion sales            Travel industry
Geographic Setting: Italy; Germany           Subjects: Capital budgeting; Control          Number of Employees: 16,000
Industry Setting: Packaging, carton &        systems; Forest products; International       Subjects: NO
container industries                         business; Multinational corporations          SUBJECTS(KEYWORDS)
Company Size: large                          Length: 19p                                   Length: 15p
Gross Revenues: $2.8 billion sales                                                         Year New: 2006
Subjects: Accounting procedures;             183090
Control systems; International business;     Title: Delaney Motors                         102022
Multinational corporations; Paper            Author(s): Anthony, Robert N.                 Title: Delays at Logan Airport, Problem
industry; Profit centers; Transfer pricing   Publication Date: 09/23/1982                  Set
Length: 4p                                   Product Type: Case (Pub Mat)                  Author(s): Narayanan, V.G.; Batta,
Supplementary Materials: Teaching            Abstract: A consultant allocates costs to     George
Note, (198096), 11p, by Kenneth A.           the dealer's body shop in a way that          Publication Date: 12/13/2001
Merchant                                     turns a profit into a loss. Presumably this   Revision Date: 05/01/2003
                                             way makes the results more comparable         Product Type: Supplement (Exercise)
177035                                       with other dealers. Is it a worthwhile        Abstract: Supplements the case. Must
Title: Del Norte Paper Co. (B)               effort?                                       be used with: (102011) Delays at Logan
Author(s): Barrett, M. Edgar; Sahlman,       Geographic Setting: Ohio                      Airport.
William A.                                   Industry Setting: Automotive industry         Industry Setting: Airline industry
Publication Date: 09/01/1976                 Company Size: small                           Subjects: Control systems; Incentives;
Product Type: Case (Field)                   Number of Employees: 20                       Pricing
Abstract: Serves two roles: first,           Subjects: Automobiles; Cost allocation;       Length: 3p
provides a reasonably comprehensive          Tax accounting
description of an ongoing budgeting and      Length: 6p                                    371284
reporting system for the international       Supplementary Materials: Teaching             Title: Dennison Manufacturing Co.
operations of a large American               Note, (183091), 4p, by Robert N.              (A&B)
company. Second, allows the student to       Anthony                                       Author(s): Ackerman, Robert W.
focus on and critically analyze a series                                                   Publication Date: 12/28/1970
of specific complaints about the system      102011                                        Revision Date: 07/29/1991
whic h have been voiced by the               Title: Delays at Logan Airport                Product Type: Case (Field)
management of tw o of the firm's foreign     Author(s): Narayanan, V.G.; Batta,            Abstract: The evolution of a formal
subsidiaries. May be used with:              George                                        organization and bonus system in a
(177034) Del Norte Paper Co. (A);            Publication Date: 12/13/2001                  developing multidivisional company.
(177036) Del Norte Paper Co. (C).            Revision Date: 04/29/2003                     Description of the control system of the
Geographic Setting: Italy; Germany           Product Type: Case (Library)                  multidivisional organization including
Industry Setting: Packaging, carton &        Abstract: Logan Air port is facing            both the formal information system and
container industries                         mounting delays f or flights landings and     an excerpt from an evaluation meeting.
Company Size: large                          takeoffs, especially in inclement             Should be used with Dennison
Gross Revenues: $2.8 billion sales           weather. An additional runway and peak-       Manufacturing Co. (C). Based on a case
Subjects: Budgeting; Control systems;        period pricing are two alternativ es being    by C.R. Christensen and H.H.
Financial reporting; International           considered. May be used with: (102023)        Stevenson.
business; Multinational corporations;        Queueing Theory.                              Geographic Setting: Framingham, MA
Paper industry                               Geographic Setting: Boston, MA                Industry Setting: Paper industry
Length: 22p                                  Industry Setting: Airport industry;           Gross Revenues: $100 million
                                             Travel industry                               revenues
177036                                       Number of Employees: 16,000                   Event Year Start: 1967
Title: Del Norte Paper Co. (C)               Subjects: Control systems; Incentives;        Event Year End: 1967
Author(s): Barrett, M. Edgar; Sahlman,       Pricing                                       Subjects: Bonuses; Control systems;
William A.                                   Length: 15p                                   Information systems; Interpersonal
Publication Date: 09/01/1976                 Supplementary Materials: Supplement           relations; Organizational structure;
Revision Date: 01/01/1977                    (Exercise), (102022), 3p, by V.G.             Paper industry; Performance appraisal



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Length: 32p                                   Supplementary Materials: Supplement          Valuation
                                              (Library), (198002), 2p, by William J.       Length: 13p
UV0213                                        Bruns Jr., Jeremy Cott; Teaching Note,
Title: Denver Wholesale Sporting              (198003), 11p, by William J. Bruns Jr.,      102S13
Goods, Inc.                                   Jeremy Cott                                  Title: Destin Brass Products Co.,
Author(s): Haskins, Mark E.; Brow nlee,       BESTSELLER                                   Spanish Version
Richard                                                                                    Author(s): Bruns, William J., Jr.
Publication Date: 03/12/1991                  198002                                       Publication Date: 12/04/1989
Revision Date: 07/19/2004                     Title: Depreciation at Delta Air Lines and   Revision Date: 04/24/1997
Product Type: Case (Field)                    Singapore Airlines (B)                       Product Type: LACC Case
Abstract: This case requires students to      Author(s): Bruns, William J., Jr.; Cott,     Abstract: Specialized manufacturer of
develop an understanding of (1) the           Jeremy                                       brass valves, pumps, and flow
nature of various business events, and        Publication Date: 07/03/1997                 controllers is troubled by competitive
(2) how such events affect a company's        Revision Date: 02/27/1998                    pricing in pumps and higher than
reported cash flows, net current assets,      Product Type: Supplement (Library)           expected margins f or flow controllers.
total assets, and net income. The case        Abstract: Supplements the (A) case.          Managers suspect cost accounting and
does not require the bookkeeping              Must be used with: (198001)                  cost allocations to products may be to
activities of recording and posting journal   Depreciation at Delta Air Lines and          blame. Tw o volume-based systems are
entries; therefore, it provides an            Singapore Airlines (A). May be used          described and illustrated.
opportunity for a managerially oriented       with: (101016) Liability Reporting;          Geographic Setting: Florida
perspective focused on the important          (101033) Off-Balance Sheet Leases in         Industry Setting: Metal casting
question, "How will this event affect my      the Restaurant Industry.                     Company Size: small
financial profile?"                           Industry Setting: Aircraft industry          Subjects: Activity based costing; Cost
Subjects: NO                                  Subjects: Accounting policies;               accounting; Cost allocation; Cost
SUBJECTS(KEYWORDS)                            Accounting procedures; Aircraft; Airlines;   analysis; Cost systems; Pricing;
Length: 3p                                    Financial reporting                          Profitability analysis
Supplementary Materials: Teaching             Length: 2p                                   Length: 10p
Note, (UV0214), 3p, by Mark E. Haskins        Supplementary Materials: Teaching
Year New : 2007                               Note, (198003), 11p, by William J. Bruns     9-107-P02
                                              Jr., Jeremy Cott                             Title: Destin Brass Products Co.,
185166                                                                                     Portuguese Version
Title: Depreciation Accounting and            190035                                       Author(s): Bruns, William J., Jr.
Analysis                                      Title: Depreciation at Delta and Pan Am      Publication Date: 12/04/1989
Author(s): Haw kins, David F.                 Author(s): Bruns, William J., Jr.; Petro,    Revision Date: 04/24/1997
Publication Date: 05/10/1985                  Eric J.                                      Product Type: LACC Case
Product Type: Note                            Publication Date: 09/07/1989                 Abstract: A specialized manufacturer of
Abstract: Describes and evaluates the         Revision Date: 06/25/1993                    brass valves, pumps, and flow
accounting methods used to record             Product Type: Case (Library)                 controllers is troubled by competitive
depreciation.                                 Abstract: Depreciation policies of Delta     pricing in pumps and higher than
Subjects: Accounting policies;                Air Lines and Pan Am Corp. are               expected margins for flow controllers.
Accounting procedures; Financial              compared and contrasted against a            Managers suspect that cost accounting
reporting                                     summary of operating data from each          and cost allocations to products may be
Length: 14p                                   airline. Questions with the case require     to blame. Tw o volume-based systems
                                              projection of future depreciation on a       are described and illustrated.
198001                                        new aircraft using the policies of each      Geographic Setting: Florida
Title: Depreciation at Delta Air Lines and    company.                                     Industry Setting: Metal casting
Singapore Airlines (A)                        Geographic Setting: United States            Subjects: NO
Author(s): Bruns, William J., Jr.; Cott,      Industry Setting: Airline industry           SUBJECTS(KEYWORDS)
Jeremy                                        Subjects: Accounting policies;               Length: 10p
Publication Date: 07/16/1997                  Accounting procedures; Aircraft; Airlines;
Revision Date: 09/16/2004                     Financial reporting                          190089
Product Type: Case (Library)                  Length: 10p                                  Title: Destin Brass Products Co.
Abstract: Depreciation policies at Delta      Supplementary Materials: Teaching            Author(s): Bruns, William J., Jr.
Air Lines and Singapore Airlines are          Note, (191035), 7p, by William J. Bruns      Publication Date: 12/04/1989
compared and contrasted against a             Jr.                                          Revision Date: 04/24/1997
summary of operating data from each                                                        Product Type: Case (Gen Exp)
airline. Questions focus attention on         184005                                       Abstract: A specialized manufacturer of
differing depreciation policies. May be       Title: Desa Industries, Inc.                 brass valves, pumps, and flow
used with: (100027) Microsoft's               Author(s): Dearden, John                     controllers is troubled by competitive
Financial Reporting Strategy; (101014)        Publication Date: 07/07/1983                 pricing in pumps and higher than
Asset Reporting; (101027) The MCI-            Revision Date: 04/23/1985                    expected margins for flow controllers.
WorldCom Combination (A).                     Product Type: Case (Pub Mat)                 Managers suspect that cost accounting
Geographic Setting: United States;            Abstract: Provides the financial             and cost allocations to products may be
Asia                                          statements and excerpts from the annual      to blame. Tw o volume-based systems
Industry Setting: Airline industry            report of a medium sized company.            are described and illustrated.
Subjects: Accounting policies;                Students are asked to place a value on       Geographic Setting: Florida
Accounting procedures; Aircraft; Airlines;    the company as a possible acquisition.       Industry Setting: Metal casting
Financial reporting                           Subjects: Accounting procedures;             Company Size: small
Length: 10p                                   Acquisitions; Financial reporting;           Subjects: Activity based costing; Cost



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accounting; Cost allocation; Cost           Product Type: Case (Field)                 187066
analysis; Cost systems; Pricing;            Abstract: Explores the issues              Title: Disctech, Inc.
Profitability analysis                      surrounding the determination of the       Author(s): Merchant, Kenneth A.;
Length: 10p                                 product cost of a subassembly in a firm    Mulloy, Joseph P.
Supplementary Materials: Teaching           that has never had to determine            Publication Date: 11/13/1986
Note, (191029), 8p, by William J. Bruns     subassembly costs. Asks students to        Revision Date: 12/18/1998
Jr.                                         change the cost system by adding           Product Type: Case (Gen Exp)
BESTSELLER                                  allocation bases and developing a step-    Abstract: Describes a company that had
                                            dow n allocation process.                  problems of fraudulent financial
2414BC                                      Geographic Setting: Connecticut            reporting. Provides an opportunity to
Title: Diagnostic Control Systems:          Industry Setting: Defense industry;        discuss the roles of top management,
Implementing Intended Strategies            Electronics industry                       financial management, internal and
Author(s): Simons, Robert                   Company Size: small                        external auditors, and the audit
Publication Date: 11/09/2094                Gross Revenues: $30 million revenues       committee of the board of directors in
Product Type: HBS Press Chapter             Subjects: Communications equipment;        such circumstances. The problems
Abstract: Diagnostic control systems        Cost accounting; Cost allocation; Cost     relate to premature revenue recognition,
are the backbone of traditional             systems                                    inadequate reserves for inventory
management control, designed to             Length: 15p                                obsolescence, and possible insider
ensure predictable goal achievement.        Supplementary Materials: Teaching          trading.
Unfortunately , managers typically pay      Note, (191097), 15p, by Robin Cooper       Geographic Setting: United States
little attention to these feedback                                                     Company Size: mid-size
systems. This chapter dis cusses the        197020                                     Gross Revenues: $165 million annual
importance of diagnostic control            Title: Discount Mart                       revenues
systems, performance measurement,           Author(s): Haw kins, David F.              Subjects: Accounting policies; Auditing;
and goal achievement for the execution      Publication Date: 08/19/1996               Board of directors; Control systems;
of business strategy. May be used with:     Product Type: Case (Gen Exp)               Financial management
(2419BC) Appendix B: Use and Misuse         Abstract: Discusses a situation            Length: 11p
of Information Technology: Levers of        requiring students to adjust a company's   Supplementary Materials: Teaching
Control Revisited; (2418BC) Appendix        statements from a nominal-dollar to an     Note, (187180), 3p, by Kenneth A.
A: Checklist Summary of the Levers of       inflation-adjusted purchasing power        Merchant; Case Video, (887530), 16
Control; (2417BC) The Dynamics of           basis. Teaching Purpose: Illustrate        min, by Kenneth A. Merchant
Controlling Strategy; (2416BC) The          inflation accounting mechanics.
Control Levers in Action: Controlling       Geographic Setting: United States          887530
Business Strategy; (2415BC) Interactive     Industry Setting: Merchandising            Title: Disctech, Inc., Video
Control Systems: Adapting to                Gross Revenues: $1 million revenues        Author(s): Merchant, Kenneth A.
Competitive Environments; (2411BC)          Subjects: Merchandising                    Publication Date: 05/13/1987
Introduction: Strategy, Organiz ations,     Length: 2p                                 Product Type: Case Video
and Control; (2413BC) Beliefs and           Supplementary Materials: Teaching          Abstract: Focuses on 1) the roles of
Boundaries: Framing the Strategic           Note, (197062), 10p, by David F.           management, auditors, and the board of
Domain; (2412BC) A Balancing Act:           Haw kins                                   directors in making judgments about
Tensions to Be Managed: Strategy,                                                      accounting reserves and 2) the task of
Organizations, and Control.                 102S26                                     "controlling" top management. Must be
Subjects: NO                                Title: Disctech, Inc., Spanish Version     used with: (187066) Disctech, Inc.
SUBJECTS(KEYWORDS)                          Author(s): Merchant, Kenneth A.;           Industry Setting: Auditing
Length: 32p                                 Mulloy, Joseph P.                          Subjects: Accounting policies; Auditing;
List Price: $6.95                           Publication Date: 11/13/1986               Board of directors; Control systems;
Year New : 2007                             Revision Date: 12/18/1998                  Financial management
                                            Product Type: LACC Case                    Length: 16 min
192087                                      Abstract: Describes a company that had     List Price: $150.00
Title: Differences Between U.S. and         problems of fraudulent financial           Supplementary Materials: Video
U.K. GAAP                                   reporting. Provides an opportunity to      Transcript, (187137), 6p, by Kenneth A.
Author(s): Haw kins, David F.               discuss the roles of top management,       Merchant
Publication Date: 01/10/1992                financial management, internal and
Product Type: Note                          external auditors, and the audit           188042
Abstract: A listing and brief dis cussion   committee of the board of directors in     Title: Diversif ied Funds, Inc.
of the differences betw een U.K. and U.S.   such circumstances. The problems           Author(s): Haw kins, David F.
Generally Accepted Accounting               relate to premature revenue recognition,   Publication Date: 12/01/1987
Principles.                                 inadequate reserves for inventory          Revision Date: 10/31/1988
Geographic Setting: United Kingdom          obsolescence, and possible insider         Product Type: Case (Pub Mat)
Subjects: Accounting policies; United       trading.                                   Abstract: Financial analysis evaluates
Kingdom                                     Geographic Setting: United States          Westinghouse's equity stock using 1984
Length: 2p                                  Company Size: mid-size                     annual report data.
                                            Gross Revenues: $165 million annual        Industry Setting: Industrial goods
189083                                      revenues                                   Company Size: Fortune 500
Title: Digital Communications, Inc.:        Subjects: Accounting policies; Auditing;   Gross Revenues: $1 billion assets
Encoder Device Division                     Board of directors; Control systems;       Subjects: Financial analysis ; Mutual
Author(s): Cooper, Robin; Weems,            Financial management                       funds
Shannon                                     Length: 13p                                Length: 52p
Publication Date: 10/12/1988



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193045                                       Publication Date: 05/20/1997                 NEW
Title: Diversity in Accounting Principles:   Product Type: Case (Library)
A Problem, a Strategic Imperative, or a      Abstract: Designer Donna Karan takes         175143
Strategic Opportunity?                       her firm public. After eager antic ipation   Title: Drago Chemical
Author(s): Bruns, William J., Jr.            from Wall Street, the stock loses 60% of     Author(s): McFarlan, F. Warren
Publication Date: 10/05/1992                 its value. This case addresses the           Publication Date: 12/03/1974
Revision Date: 05/26/1993                    questions: Is Karan's company ready to       Revision Date: 06/06/1986
Product Type: Note                           undertake responsibilities of being          Product Type: Case (Gen Exp)
Abstract: Provides an introduction to        public? Is the company's strategy            Abstract: Focuses on the most
the diversity of generally accepted          sustainable? What happened?                  meaningful w ay to measure performance
accounting principles. An example            Geographic Setting: New York, NY             in a period of high inflation. Both retail
shows how financial reports in one firm      Industry Setting: Fashion industry           price adjustments and LIFO/FIFO
could differ depending on accounting         Gross Revenues: $612.8 million               inventory valuation are considered. A
methods and principles selected.             revenues                                     subsidiary issue is integration of external
Presents arguments that this may be a        Subjects: Clothing; Corporate strategy;      and internal reporting.
problem, an imperative for change, or a      Cosmetics; Stock offerings; Valuation        Geographic Setting: England
strategic opportunity for managers.          Length: 32p                                  Industry Setting: Chemical industry
Subjects: Accounting policies;                                                            Company Size: small
Accounting procedures; Financial             B0007A                                       Gross Revenues: $40 million sales
reporting; Financial strategy                Title: Double-Loop Management:               Subjects: Chemicals; Control systems;
Length: 12p                                  Making Strategy a Continuous Process         Financial reporting; Inflation; Inventory
                                             Author(s): Kaplan, Robert S.; Norton,        management; Pricing strategy; United
105078                                       David P.                                     Kingdom
Title: Domestic Auto Parts                   Publication Date: 07/15/2000                 Length: 10p
Author(s): Kaplan, Robert S.                 Product Type: Balanced Scorecard
Publication Date: 06/03/2005                 Report Artic le                              KEL338
Revision Date: 03/16/2006                    Abstract: To ensure that your strategies     Title: Dream Big Academy Charter
Product Type: Case (Gen Exp)                 are adapting to meet changing                School (B)
Abstract: Describes a meeting of an          circumstances, you need to integrate         Author(s): How ard, Liz Liv ingston;
executive team to discuss strategy for a     management control w ith strategic           Shaw , Matthew
company turnaround. The exercise is to       learning. Tw o feedback loops can help       Publication Date: 01/01/2007
construct a strategy map and Balanced        you accomplish this. In the first, the       Product Type: Supplement (Field)
Scorecard to capture the new strategy.       Balanced Scorecard becomes the               Abstract: An absract is not available for
Geographic Setting: Midw estern United       agenda for the monthly management            this product. Must be used with:
States                                       meeting--and the emphasis here is on         (KEL337) Dream Big Academy Charter
Industry Setting: Automotive parts &         strategic performance companyw ide.          School (A).
accessories; Manufacturing industries        The second loop involves periodic            Subjects: NO
Subjects: NO                                 reviews that ascertain whether the           SUBJECTS(KEYWORDS)
SUBJECTS(KEYWORDS)                           implemented strategy is working as           Length: 5p
Length: 3p                                   planned.
Supplementary Materials: Teaching            Subjects: Balanced scorecard;                189148
Note, (107087), 10p, by Robert S.            Corporate strategy; Implementation;          Title: Durham Furniture Co.: A
Kaplan                                       Learning; Performance measurement;           Bookkeeping Exercise
Year New : 2005                              Strategy formulation                         Author(s): Christenson, Charles J.
                                             Length: 4p                                   Publication Date: 02/01/1989
106S15                                       List Price: $9.50                            Revision Date: 07/12/1989
Title: Domestic Auto Parts, Spanis h                                                      Product Type: Exercise
Version                                      103016                                       Abstract: Designed to provide familiarity
Author(s): Kaplan, Robert S.                 Title: DoubleClick, Inc.                     with journal entries and T-accounts.
Publication Date: 06/03/2005                 Author(s): Fields, Thomas D.; Cohen,         Industry Setting: Furniture industry
Product Type: LACC Case                      Jacob                                        Company Size: small
Abstract: Describes a meeting of an          Publication Date: 01/31/2003                 Subjects: Accounting policies;
executive team to discuss strategy for a     Revision Date: 10/16/2007                    Accounting procedures; Financial
company turnaround. The exercise is to       Product Type: Case (Library)                 reporting; Furniture
construct a strategy map and Balanced        Abstract: Examines DoubleClick's             Length: 3p
Scorecard to capture the new strategy.       capital structure from IPO. Discusses        Supplementary Materials: Supplement
Geographic Setting: Midw estern United       additional offering of common stock,         (Gen Exp), (189151), 4p, by Charles J.
States                                       stock splits, dividends, sale of             Christenson
Industry Setting: Automotive parts &         convertible debt, repurchase of
accessories; Manufacturing industries        convertible debt, and repurchase of          189151
Subjects: NO                                 common stock.                                Title: Durham Furniture Co.: A
SUBJECTS(KEYWORDS)                           Geographic Setting: New York, NY             Bookkeeping Exercise, Solution
Length: 4p                                   Industry Setting: Internet & online          Author(s): Christenson, Charles J.
Year New : 2006                              services industries; Advertis ing industry   Publication Date: 02/24/1989
                                             Gross Revenues: $405 million                 Revision Date: 07/12/1989
197077                                       revenues                                     Product Type: Supplement (Gen Exp)
Title: Donna Karan International, Inc.       Subjects: Advertising; Capital structure;    Abstract: Provides a solution to
Author(s): Palepu, Krishna G.;               Equity financing; IPO; Securities            Exercise. Must be used with: (189148)
Srinivasan, Sarayu                           Length: 11p                                  Durham Furniture Co. : A Bookkeeping



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Exercise.                                     197007                                       unbroken line has become, at many
Industry Setting: Furniture industry          Title: Eagle Tools, Inc.: Audit Tests of     corporations, a game w hose imperatives
Subjects: Accounting policies;                Year-End Inventories When Physic al          override even the imperative to deliver
Accounting procedures; Financial              Inventory Is Taken at an Interim Date        the highest possible return to
reporting; Furniture                          Author(s): Haw kins, David F.                shareholders. The fetishistic attention
Length: 4p                                    Publication Date: 08/19/1996                 paid to this almost meaningless indicator
                                              Product Type: Case (Gen Exp)                 might be cause for amusement, except
2417BC                                        Abstract: An independent auditor must        for one thing: the earnings game does
Title: The Dynamics of Controlling            audit year-end inventories when a            real harm. It distorts corporate decis ion
Strategy                                      physic al inventory was taken at an          making. It reduces securities analysis
Author(s): Simons, Robert                     interim date. Teaching Purpose:              and investing to a guessing contest. It
Publication Date: 11/09/2094                  Illustrate audit testing of inventories.     compromises the integrity of corporate
Product Type: HBS Press Chapter               Geographic Setting: United States            audits. Ultimately, it undermines the
Abstract: Control of business strategy is     Industry Setting: Hand tools & power         capital markets. In this article, HBR
achieved by integrating the four levers of    tools                                        senior editor Harris Collingw ood takes
control. This chapter presents an             Subjects: Auditing; Inventory                an in-depth look at these effects,
integrated framework, illustrating that the   management; Tools                            examining the intricacies of the earnings
pow er of the control levers lies in how      Length: 2p                                   game and w hy companies believe they
they complement each other when used          Supplementary Materials: Teaching            have no choice but to play it. Until more
together. May be used with: (2419BC)          Note, (197054), 3p, by David F. Haw kins     corporate executives change their
Appendix B: Use and Misuse of                                                              practic es, he explains, the earnings
Information Technology: Levers of             A193                                         game w ill never lack for players.
Control Revisited; (2418BC) Appendix          Title: Earnings Conference Calls:            Industry Setting: Stock markets
A: Checklist Summary of the Levers of         Hew lett-Packard Company                     Subjects: Corporate strategy; Financial
Control; (2416BC) The Control Levers in       Author(s): McNichols, Maureen; Tayan,        reporting; Securities analy sis
Action: Controlling Business Strategy;        Brian                                        Length: 8p
(2415BC) Interactive Control Systems:         Publication Date: 05/17/2007
Adapting to Competitive Environments;         Product Type: Case (Field)                   9489
(2414BC) Diagnostic Control Systems:          Publisher: Stanford University               Title: The Earnings Game: Everyone
Implementing Intended Strategies;             Abstract: Evaluates the role that the        Plays, Nobody Wins (HBR OnPoint
(2413BC) Beliefs and Boundaries:              quarterly conference calls play in a         Enhanced Edition)
Framing the Strategic Domain;                 company's overall communications             Author(s): Collingw ood, Harris
(2412BC) A Balancing Act: Tensions to         strategy with investors. In partic ular,     Publication Date: 03/01/2002
Be Managed: Strategy, Organizations,          students are asked to assess what            Product Type: HBR OnPoint Article
and Control; (2411BC) Introduction:           additional information they can learn        Abstract: Quarterly earnings numbers
Strategy, Organizations, and Control.         from the conference call that they would     dominate the decisions of executives,
Subjects: NO                                  not otherwise learn in reading quarterly     analysts, investors, and auditors. Yet for
SUBJECTS(KEYWORDS)                            earnings results and financial               all the attention paid to these numbers,
Length: 23p                                   statements.                                  they're not much use in predicting a
List Price: $6.95                             Geographic Setting: United States            company's future performance and cash
Year New : 2007                               Industry Setting: Computer industry;         flows. Nonetheless, meeting analysts'
                                              High technology                              expectations that earnings w ill rise in a
183061                                        Subjects: NO                                 smooth, steady, unbroken line has
Title: ES, Inc.                               SUBJECTS(KEYWORDS)                           become, at many corporations, a game
Author(s): Merchant, Kenneth A.               Length: 65p                                  whose imperatives override even the
Publication Date: 08/23/1982                  Supplementary Materials: Teaching            imperative to deliver the highest possible
Product Type: Case (Field)                    Note, (A193TN), 6p, by Maureen               return to shareholders. The earnings
Abstract: A company is considering            McNichols, Brian Tayan                       game distorts corporate decision
evaluating a divisions' operating plans       Year New : 2007                              making. It reduces securities analysis
based on its projected impact on                                                           and investing to a guessing contest. It
shareholders' value calculated on a           R0106C                                       compromises the integrity of corporate
discounted cashflow basis. If this change     Title: The Earnings Game: Everyone           audits. Ultimately, it undermines the
is made, the next step might be to            Plays, Nobody Wins                           capital markets. In this article, HBR
evaluate managers based on the value          Author(s): Collingw ood, Harris              senior editor Harris Collingw ood takes
increase they achieve. A number of            Publication Date: 06/01/2001                 an in-depth look at these effects,
issues must be considered, including          Product Type: Harvard Business               examining the intricacies of the earnings
planning horizons, risk, and the speed of     Review Artic le                              game and w hy companies believe they
implementation.                               Abstract: Quarterly earnings numbers         have no choice but to play it.
Geographic Setting: New York, NY              dominate the decisions of executives,        Industry Setting: Stock markets
Company Size: large                           analysts, investors, and auditors. Yet for   Subjects: Corporate strategy; Financial
Subjects: Management accounting;              all the attention paid to these numbers,     reporting; Securities analy sis
Performance measurement; Resource             they're not much use in predicting a         Length: 12p
allocation; Risk assessment; Strategic        company's future performance and cash        List Price: $6.50
planning                                      flows. Even economists are unanimous
Length: 17p                                   in their view that these numbers say next    100015
Supplementary Materials: Teaching             to nothing about a company's prospects       Title: Earnings Per Share
Note, (188070), 10p, by Kenneth A.            beyond the next quarter. Nonetheless,        Author(s): Haw kins, David F.
Merchant                                      meeting analysts' expectations that          Publication Date: 12/02/1999
                                              earnings will rise in a smooth, steady,      Revision Date: 02/25/2004



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Product Type: Note                           Length: 5p                                  Disbursement
Abstract: Discusses accounting rules                                                     Author(s): Haw kins, David F.
for earnings per share measurement.          BAB112                                      Publication Date: 08/19/1996
The U.S. approach is described in detail     Title: Electronic Commerce Netw ork (A)     Product Type: Case (Gen Exp)
and non-U.S. practic es are briefly          Author(s): Lawler, William                  Abstract: An independent auditor must
covered. A rewritten version of an earlier   Publication Date: 01/01/2001                formulate an audit plan for auditing
note.                                        Revision Date: 02/26/2005                   account receivable balances and cash
Subjects: Accounting procedures;             Product Type: Case (Field)                  disbursement procedures. The plan
Financial reporting                          Publisher: Babson College                   must include testing of internal controls ,
Length: 9p                                   Abstract: Focuses on the efforts of         balances, and practices. Teaching
                                             Electronic Commerce Netw ork, an early-     Purpose: To illustrate the role of the
194054                                       stage start-up company providing            independent audits and internal controls .
Title: Earnings Per Share                    electronic commerce servic es to Web        Geographic Setting: United States
Author(s): Haw kins, David F.                merchants and their fulfillment, payment,   Industry Setting: Auditing
Publication Date: 12/01/1993                 and shipping partners. Examines its         Gross Revenues: $150 million
Revision Date: 11/22/1994                    business model and the refinement of its    revenues
Product Type: Note                           business plan in preparation for another    Subjects: Accounting procedures;
Abstract: Discusses accounting rules         round of financing.                         Auditing; Services
for earnings per share measurement.          Subjects: Business plans; Capacity          Length: 2p
The U.S. approach is described in detail     planning; Cost accounting; Cost             Supplementary Materials: Teaching
and non-U.S. practic es are briefly          analysis; Electronic commerce;              Note, (197059), 4p, by David F. Haw kins
covered. Withdrawn 01/03/00 - use 100-       Entrepreneurial finance; Financing;
015.                                         Management accounting                       187064
Subjects: Accounting procedures;             Length: 7p                                  Title: Eli Lilly and Co. (A)
Financial reporting                          Supplementary Materials: Teaching           Author(s): Bruns, William J., Jr.;
Length: 12p                                  Note, (BAB612), 30p, by William Law ler     Hansen, Karen E.
                                             Year New : 2005                             Publication Date: 02/26/1987
199010                                                                                   Revision Date: 04/30/1987
Title: Echlin vs. SPX                        8268BC                                      Product Type: Case (Field)
Author(s): Healy, Paul M.; Jorgensen,        Title: Electronic Technologies in the       Abstract: Financial managers describe
Bjorn N.; Joseph, Penny                      Information Mosaic: Where Managers          the use of a personnel evaluation
Publication Date: 10/01/1998                 Find Information                            system to evaluate the performance of
Revision Date: 01/25/1999                    Author(s): Bruns, William J., Jr.;          professional employees in the financial
Product Type: Case (Library)                 McKinnon, Sharon M.                         and accounting organiz ation. The
Abstract: Echlin has receiv ed a hostile     Publication Date: 04/29/1992                structure and processes of Lilly's
takeover offer from SPX. Both                Product Type: HBS Press Chapter             appraisal and profile system are
companies have been undertaking major        Abstract: Available technology should       described and examples of its use and
restructurings, and Echlin's shareholders    be a part of the solutions to serving       effect are commented upon. When used
face a difficult decision of whether to      managers' information needs, but            with the (B) case, this case allows
support current management or sell out       technology alone w ill not guarantee        students to examine how personnel
to SPX. Students are asked to analy ze       better information for managers. It is      controls can be used in a functional
the two companies and prepare letters        important to design systems with            management group of a large
explaining their positions from the CEOs     managers' needs and preferences in          organization.
of both companies to be sent to Echlin's     mind. May be used with: (8263BC)            Geographic Setting: Indiana
shareholders                                 Information for Production, Operations,     Industry Setting: Pharmaceutical
Geographic Setting: Connecticut              and Logistics: What Managers Need to        industry
Industry Setting: Automotive parts &         Know ; (8264BC) Information for Sales       Company Size: Fortune 500
accessories                                  and Marketing: What Managers Need to        Number of Employees: 28,000
Gross Revenues: $3.6 billion revenues        Know ; (8265BC) Information for the         Gross Revenues: $3.3 billion sales
Subjects: Acquisitions; Automotive           Longer View : What Managers Need to         Subjects: Careers & career planning;
supplies; Financial analysis ; Mergers       Know ; (8266BC) Meetings and Other          Control systems; Management
Length: 13p                                  Interpersonal Communications: Where         development; Management of
                                             Managers Find Information; (8267BC)         professionals; Performance appraisal;
195149                                       Reports: Useful and Otherw is e: Where      Personnel management
Title: Electrical Distributors, Inc.         Managers Find Information; (8269BC)         Length: 19p
Author(s): Haw kins, David F.                What Gives Information Value to             Supplementary Materials: Teaching
Publication Date: 11/30/1994                 Managers; (8270BC) Managing the             Note, (187186), 7p, by William J. Bruns
Product Type: Case (Gen Exp)                 Information Mosaic: Designing               Jr., Karen E. Hansen
Abstract: The ow ner of a small electrical   Information Systems with Managers in
supply firm has grown beyond his ability     Mind.                                       187168
to fund growth w ith internally generated    Subjects: NO                                Title: Eli Lilly and Co. (B)
funds. He seeks a bank loan, which falls     SUBJECTS(KEYWORDS)                          Author(s): Bruns, William J., Jr.;
short of his needs.                          Length: 33p                                 Hansen, Karen E.
Geographic Setting: United States            List Price: $6.95                           Publication Date: 04/20/1987
Industry Setting: Electric power             Year New : 2007                             Product Type: Case (Field)
Company Size: small                                                                      Abstract: Includes a management
Gross Revenues: $2.5 million revenues        197004                                      appraisal and profile for a manufacturing
Subjects: Business plans; Electric           Title: Elevator Servic e, Inc.: Testing     controller and a brief description of the
industries; Financial analysis               Internal Controls for Cash Receipts and     appraisal panel's meeting during which



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the employee's performance was                  management; Strategy formulation            Product Type: Supplement (Library)
discussed. The overall management               Length: 13p                                 Abstract: Supplements the (A) case.
effectiveness rating is to be developed                                                     Must be used with: (195216) Empire
by students who must draw conclusions           100046                                      Blue Cross and Blue Shield (A).
about the controller's performance,             Title: The Emergence of an International    Industry Setting: Insurance industry
recommend a development plan, and               Accounting Standards Setter                 Subjects: Board of directors; Control
decide whether or not the apprais al            Author(s): Healy, Paul M.; Cohen,           systems; Corporate culture; Corporate
system meets its objectives. To be used         Jacob                                       governance; Health care policy;
with Eli Lilly and Co. (A).                     Publication Date: 10/11/1999                Insurance; Nonprofit organizations;
Geographic Setting: Indiana                     Product Type: Note                          Social enterprise
Industry Setting: Pharmaceutical                Abstract: Provides students w ith an        Length: 2p
industry                                        overview of recent developments in the      Supplementary Materials: Teaching
Company Size: Fortune 500                       setting of accounting standards at a        Note, (197013), 8p, by Regina E.
Number of Employees: 28,000                     global level.                               Herzlinger, Ramona K. Hilgenkamp
Gross Revenues: $3.3 billion sales              Subjects: Financial reporting
Subjects: Careers & career planning;            Length: 5p                                  195218
Control systems; Management                                                                 Title: Empire Blue Cross and Blue
development; Management of                      195216                                      Shield (C)
professionals; Performance appraisal;           Title: Empire Blue Cross and Blue           Author(s): Herzlinger, Regina E.;
Personnel management                            Shield (A)                                  Hilgenkamp, Ramona K.
Length: 6p                                      Author(s): Herzlinger, Regina E.;           Publication Date: 04/10/1995
Supplementary Materials: Teaching               Hilgenkamp, Ramona K.                       Revision Date: 08/07/1995
Note, (187186), 7p, by William J. Bruns         Publication Date: 04/10/1995                Product Type: Supplement (Library)
Jr., Karen E. Hansen                            Revision Date: 08/07/1995                   Abstract: Supplements the (A) case.
                                                Product Type: Case (Library)                Must be used with: (195216) Empire
156001                                          Abstract: Mounting financial losses and     Blue Cross and Blue Shield (A).
Title: Elmer Kupper                             increasing public scrutiny present many     Industry Setting: Insurance industry
Author(s): Anthony, Robert N.                   challenges to the board of directors of a   Subjects: Board of directors; Control
Publication Date: 05/31/1956                    large nonprofit health insurer. This case   systems; Corporate culture; Corporate
Revision Date: 07/01/1994                       series presents chronologically the         governance; Health care policy;
Product Type: Case (Gen Exp)                    increasing problems of the company.         Insurance; Nonprofit organizations;
Abstract: In 1992, Elmer Kupper                 Geographic Setting: New York, NY            Social enterprise
opened his own retail store. At the end         Industry Setting: Health insurance          Length: 2p
of 1993, his first full year of operation, he   Company Size: large                         Supplementary Materials: Teaching
thought he had done moderately well,            Number of Employees: 9,000                  Note, (197013), 8p, by Regina E.
and he was therefore somew hat                  Gross Revenues: $7 billion revenues         Herzlinger, Ramona K. Hilgenkamp
chagrined when the trade association to         Subjects: Board of directors; Control
whic h he belonged sent him figures             systems; Corporate culture; Corporate       195219
whic h indicated that he had operated at        governance; Health care policy;             Title: Empire Blue Cross and Blue
a loss.                                         Insurance; Nonprofit organizations;         Shield (D)
Industry Setting: Retail industry               Social enterprise                           Author(s): Herzlinger, Regina E.;
Subjects: Accounting procedures;                Length: 16p                                 Hilgenkamp, Ramona K.
Financial reporting; Retailing                  Supplementary Materials: Supplement         Publication Date: 04/10/1995
Length: 4p                                      (Library), (195217), 2p, by Regina E.       Revision Date: 08/07/1995
                                                Herzlinger, Ramona K. Hilgenkamp;           Product Type: Supplement (Library)
191077                                          Supplement (Library), (195218), 2p, by      Abstract: Supplements the (A) case.
Title: Elmwood Products, Inc.                   Regina E. Herzlinger, Ramona K.             Must be used with: (195216) Empire
Author(s): Cooper, Robin; Verma, Kiran          Hilgenkamp; Supplement (Library),           Blue Cross and Blue Shield (A).
Publication Date: 10/02/1990                    (195219), 2p, by Regina E. Herzlinger,      Industry Setting: Insurance industry
Revision Date: 02/19/1991                       Ramona K. Hilgenkamp; Supplement            Subjects: Board of directors; Control
Product Type: Case (Field)                      (Library), (195220), 4p, by Regina E.       systems; Corporate culture; Corporate
Abstract: Elmw ood Products has an              Herzlinger, Ramona K. Hilgenkamp;           governance; Health care policy;
outdated cost system that has been              Supplement (Library), (195221), 1p, by      Insurance; Nonprofit organizations;
sending incorrect signals on product            Regina E. Herzlinger, Ramona K.             Social enterprise
profitability. The management decides to        Hilgenkamp; Supplement (Library),           Length: 2p
implement an activity-based cost                (195222), 2p, by Regina E. Herzlinger,      Supplementary Materials: Teaching
system. The case provides students with         Ramona K. Hilgenkamp; Supplement            Note, (197013), 8p, by Regina E.
the ability to first design an ABC, and         (Library), (195223), 1p, by Regina E.       Herzlinger, Ramona K. Hilgenkamp
then explore the strategic consequence          Herzlinger, Ramona K. Hilgenkamp;
of the product costs and hence profits it       Teaching Note, (197013), 8p, by Regina      195220
reports. The teaching objective is to           E. Herzlinger, Ramona K. Hilgenkamp         Title: Empire Blue Cross and Blue
explore the role of product costing in                                                      Shield (E)
setting strategy.                               195217                                      Author(s): Herzlinger, Regina E.;
Geographic Setting: United States               Title: Empire Blue Cross and Blue           Hilgenkamp, Ramona K.
Industry Setting: Electronics industry          Shield (B)                                  Publication Date: 04/10/1995
Company Size: small                             Author(s): Herzlinger, Regina E.;           Revision Date: 08/07/1995
Gross Revenues: $10 million revenues            Hilgenkamp, Ramona K.                       Product Type: Supplement (Library)
Subjects: Activity based costing; Cost          Publication Date: 04/10/1995                Abstract: Supplements the (A) case.
accounting; Cost systems; Product               Revision Date: 08/07/1995                   Must be used with: (195216) Empire



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Blue Cross and Blue Shield (A).         Subjects: Board of directors; Control       Subjects: Budgeting; Canada; Control
Industry Setting: Insurance industry    systems; Corporate culture; Corporate       systems; Glass & glassware industry;
Subjects: Board of directors; Control   governance; Health care policy;             Line & staff management; Management
systems; Corporate culture; Corporate   Insurance; Nonprofit organizations;         accounting
governance; Health care policy;         Social enterprise                           Length: 16p
Insurance; Nonprofit organizations;     Length: 1p
Social enterprise                       Supplementary Materials: Teaching           2229BC
Length: 4p                              Note, (197013), 8p, by Regina E.            Title: Enhancing Business Process
Supplementary Materials: Teaching       Herzlinger, Ramona K. Hilgenkamp            Improvements: New Applications for
Note, (197013), 8p, by Regina E.                                                    Time-Driven ABC
Herzlinger, Ramona K. Hilgenkamp        106S11                                      Author(s): Kaplan, Robert S.; Anderson,
                                        Title: Empire Glass Co. (A), Spanish        Steven R.
195221                                  Version                                     Publication Date: 04/04/2007
Title: Empire Blue Cross and Blue       Author(s): Haw kins, David F.               Product Type: HBS Press Chapter
Shield (F)                              Publication Date: 04/10/1964                Abstract: Time-Driven Activity-Based
Author(s): Herzlinger, Regina E.;       Revision Date: 01/22/2003                   Costing complements important
Hilgenkamp, Ramona K.                   Product Type: LACC Case                     initiatives in business process
Publication Date: 04/10/1995            Abstract: Concerns management               improvements, such as lean
Revision Date: 08/07/1995               control at the div isional level, and the   management, supply-chain optimization,
Product Type: Supplement (Library)      use of budgets.                             and benchmarking. This chapter
Abstract: Supplements the (A) case.     Geographic Setting: Canada                  introduces these promising new
Must be used with: (195216) Empire      Industry Setting: Ceramic industry;         extensions of TDABC designed to
Blue Cross and Blue Shield (A).         Glass & glassware industry                  enhance companies' continuous
Industry Setting: Insurance industry    Event Year Start: 1964                      improvement projects. May be used
Subjects: Board of directors; Control   Event Year End: 1964                        with: (2221BC) The Evolution of Time-
systems; Corporate culture; Corporate   Subjects: NO                                Driven Activity-Based Costing:
governance; Health care policy;         SUBJECTS(KEYWORDS)                          Introduction; (2222BC) Estimating
Insurance; Nonprofit organizations;     Length: 19p                                 Process Times: The Role of Time
Social enterprise                                                                   Equations; (2223BC) Capacity Cost
Length: 1p                              109043                                      Rates: The Practical Issues; (2226BC)
Supplementary Materials: Teaching       Title: Empire Glass Co. (A)                 Implementing Time-Driven ABC Models:
Note, (197013), 8p, by Regina E.        Author(s): Haw kins, David F.               Launching a Project; (2227BC) What-If
Herzlinger, Ramona K. Hilgenkamp        Publication Date: 04/10/1964                Analysis and Activity-Based Budgeting:
                                        Revision Date: 01/22/2003                   Forecasting Resource Demands;
195222                                  Product Type: Case (Field)                  (2228BC) Fast-Track Profit Model:
Title: Empire Blue Cross and Blue       Abstract: Concerns management               Creating the New Due-Diligence Process
Shield (G)                              control at the div isional level, and the   for Mergers and Acquis itions; (2230BC)
Author(s): Herzlinger, Regina E.;       use of budgets.                             Kemps LLC: Handling Product,
Hilgenkamp, Ramona K.                   Geographic Setting: Canada                  Distribution, and Customer Variety;
Publication Date: 04/10/1995            Industry Setting: Ceramic industry;         (2231BC) Sanac Logis tics: Time
Revision Date: 08/07/1995               Glass & glassware industry                  Equations to Capture Complexities in
Product Type: Supplement (Library)      Event Year Start: 1964                      Logistics Performance; (2234BC)
Abstract: Supplements the (A) case.     Event Year End: 1964                        Compton Financial: Using Time- Driven
Must be used with: (195216) Empire      Subjects: Budgeting; Canada; Control        ABC to Accomplish a Profit Turnaround;
Blue Cross and Blue Shield (A).         systems; Glass & glassware industry;        (2235BC) ATB Financial: Guiding
Industry Setting: Insurance industry    Line & staff management; Management         Profitable Grow th; (2236BC) Citigroup
Subjects: Board of directors; Control   accounting                                  Technology Infrastructure Division:
systems; Corporate culture; Corporate   Length: 19p                                 Financial Strategies for Managing IT as
governance; Health care policy;         Supplementary Materials: Teaching           a Business Within a Business;
Insurance; Nonprofit organizations;     Note, (109067), 2p, by Regina E.            (2237BC) Global Insurance Company
Social enterprise                       Herzlinger                                  Private Client Group: Forecasting Key
Length: 2p                                                                          Employee Staffing Levels --The Benefits
Supplementary Materials: Teaching       109044                                      of Time-Driven Activity-Based Costing;
Note, (197013), 8p, by Regina E.        Title: Empire Glass Co. (B)                 (2241BC) Jackson State University:
Herzlinger, Ramona K. Hilgenkamp        Author(s): Lawrence, Paul R.; Donnell,      Introducing Business Concepts into
                                        John D.                                     Education--The Benefits of Time-Driven
195223                                  Publication Date: 04/14/1964                Activity-Based Costing.
Title: Empire Blue Cross and Blue       Revision Date: 09/30/1982                   Subjects: NO
Shield (H)                              Product Type: Case (Field)                  SUBJECTS(KEYWORDS)
Author(s): Herzlinger, Regina E.;       Abstract: Details the behavior of line      Length: 28p
Hilgenkamp, Ramona K.                   managers, management staff, and             List Price: $6.95
Publication Date: 04/10/1995            workers in response to long-established     Year New : 2007
Revision Date: 08/07/1995               control system developed by corporation
Product Type: Supplement (Library)      headquarters.                               104075
Abstract: Supplements the (A) case.     Geographic Setting: Canada                  Title: Enron Corp.: May 6, 2001 Sell
Contains a denouement. Must be used     Industry Setting: Glass & glassware         Recommendation
with: (195216) Empire Blue Cross and    industry                                    Author(s): Haw kins, David F.; Cohen,
Blue Shield (A).                        Event Year Start: 1963                      Jacob
Industry Setting: Insurance industry    Event Year End: 1963                        Publication Date: 04/22/2004



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Revision Date: 03/07/2006                     Gross Revenues: $2 billion sales             Resource Demands; (2228BC) Fast-
Product Type: Case (Library)                  Subjects: Financial analysis ; Investment    Track Profit Model: Creating the New
Abstract: A consulting firm to                management; Leveraged buyouts                Due-Diligence Process for Mergers and
institutional investors recommends            Length: 49p                                  Acquisitions; (2229BC) Enhancing
selling Enron Corp.'s equity short on                                                      Business Process Improvements: New
May 6, 2001, while many sellside              103060                                       Applications for Time-Driven ABC;
analysts are recommending the stock as        Title: Ernst & Young LLP                     (2230BC) Kemps LLC: Handling
a "buy."                                      Author(s): Haw kins, David F.; Cohen,        Product, Distribution, and Customer
Geographic Setting: United States             Jacob                                        Variety; (2231BC) Sanac Logis tics:
Industry Setting: Consulting                  Publication Date: 02/13/2003                 Time Equations to Capture Complexities
Subjects: Financial analysis ; Financial      Revision Date: 05/25/2006                    in Logistics Performance; (2234BC)
ratios; Financial reporting                   Product Type: Case (Library)                 Compton Financial: Using Time- Driven
Length: 29p                                   Abstract: The history of Ernst & Young       ABC to Accomplish a Profit Turnaround;
Supplementary Materials: Teaching             provides a platform to discuss the issues    (2235BC) ATB Financial: Guiding
Note, (104076), 6p, by David F.               related to the sale of the consulting        Profitable Grow th; (2236BC) Citigroup
Haw kins, Jacob Cohen                         business as well as the founding of the      Technology Infrastructure Division:
Year New : 2004                               legal unit. It dovetails w ith the issues    Financial Strategies for Managing IT as
                                              raised at Arthur Andersen regarding the      a Business Within a Business;
186246                                        role of the Big Four accounting firms and    (2237BC) Global Insurance Company
Title: Episcopal Retirement Homes, Inc.       how they deal w ith is sues of conflict of   Private Client Group: Forecasting Key
Author(s): Herzlinger, Regina E.; Kane,       interest and internal controls to ensure     Employee Staffing Levels --The Benefits
Nancy M.                                      independence. May be used with:              of Time-Driven Activity-Based Costing;
Publication Date: 03/04/1986                  (103061) Arthur Andersen LLP.                (2241BC) Jackson State University:
Product Type: Case (Field)                    Geographic Setting: Global                   Introducing Business Concepts into
Abstract: Management of long-term             Industry Setting: Accounting industry        Education--The Benefits of Time-Driven
care/lif e care facilities is considering     Number of Employees: 110,000                 Activity-Based Costing.
expansion of life care facility and sale of   Gross Revenues: $10 billion revenues         Subjects: NO
a nursing home. Requires analysis of          Subjects: Auditing; Financial reporting      SUBJECTS(KEYWORDS)
marketing and financial data. Raises          Length: 8p                                   Length: 20p
issues related to social mission, role of a   NEW                                          List Price: $6.95
church-sponsored organiz ation in a                                                        Year New : 2007
competitive proprietary market.               209095
Geographic Setting: Ohio                      Title: Esser & Ackermann at                  193031
Industry Setting: Health care industry        Mannesmann                                   Title: Euclid Engineering
Gross Revenues: $34 million assets            Author(s): Bruner, Christopher M.; Wall,     Author(s): Kaplan, Robert S.
Subjects: Financial analysis ; Health         Kevin F.; Reiling, Henry B.                  Publication Date: 11/24/1992
services; Marketing strategy; Nonprofit       Publication Date: 01/12/2009                 Revision Date: 06/18/1993
organizations; Social servic es; Strategy     Revision Date: 02/05/2009                    Product Type: Case (Field)
formulation                                   Product Type: Case (Library)                 Abstract: Privately held engineering
Length: 46p                                   Abstract: An abstract is not available for   design and manufacturing company
                                              this product.                                supplies the Big-3 U.S. auto
185128                                        Industry Setting: Telecommunications         manufacturers. To manage costs and
Title: Equity Capital Transactions and        industry                                     help to keep prices down, the company
Analysis                                      Event Year End: 2006                         develops activity-based cost (ABC)
Author(s): Haw kins, David F.                 Subjects: NO                                 systems. Initially, the ABC system
Publication Date: 05/04/1985                  SUBJECTS(KEYWORDS)                           assigns manufacturing costs more
Product Type: Note                            Length: 6p                                   accurately to products. Over time, the
Abstract: Describes and evaluates                                                          company uses an expanded ABC
accounting for the various elements of        2222BC                                       system to estimate the manufacturing
the owner's equity section of the balance     Title: Estimating Process Times: The         cost consequences of product
sheet.                                        Role of Time Equations                       engineering decisions. In a recent
Subjects: Accounting policies; Financial      Author(s): Kaplan, Robert S.; Anderson,      application, the ABC system is used to
reporting                                     Steven R.                                    provide the cost of activities performed
Length: 12p                                   Publication Date: 04/04/2007                 during the design process itself .
                                              Product Type: HBS Press Chapter              Geographic Setting: Midw estern United
188147                                        Abstract: This chapter focuses on the        States
Title: Equity Management, Inc.                principle innovation of TDABC, the           Industry Setting: Automotive supplies
Author(s): Haw kins, David F.                 development of equations that estimate       Subjects: Activity based costing;
Publication Date: 04/25/1988                  the demands for time on capacity             Automotive supplies; Cost analysis; Cost
Revision Date: 10/31/1988                     resources, and the benefits of               systems; Engineering; Management
Product Type: Case (Pub Mat)                  implementing this method of analysis.        accounting; Product design
Abstract: Students must decide if             May be used with: (2221BC) The               Length: 19p
Pillsbury is a potential leveraged buyout     Evolution of Time-Driven Activity-Based      Supplementary Materials: Teaching
or restructure situation. The only data       Costing: Introduction; (2223BC)              Note, (199018), 6p, by Robert S. Kaplan
available to them is the company's 1987       Capacity Cost Rates: The Practical
annual report.                                Issues; (2226BC) Implementing Time-          2221BC
Geographic Setting: United States             Driven ABC Models: Launching a               Title: The Evolution of Time- Driven
Industry Setting: Restaurant industry         Project; (2227BC) What-If Analysis and       Activity-Based Costing: Introduction
Company Size: large                           Activity-Based Budgeting: Forecasting        Author(s): Kaplan, Robert S.; Anderson,



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Steven R.                                  inventory levels did not reflect actual       Length: 7p
Publication Date: 04/04/2007               inventory levels). Misplaced SKUs at
Product Type: HBS Press Chapter            another leading retailer prevented one in     R0212G
Abstract: This chapter introduces and      six customers who requested help from         Title: Expensing Options Solves Nothing
defines Time-Driven Activity-Based         a sales associate from finding the            Author(s): Sahlman, William A.
Costing (TDABC), providing a brief         products that were available in a store.      Publication Date: 12/01/2002
history of its development, and            These execution problems reduce profits       Product Type: Harvard Business
illustrating its innovative advantages     by more than 10%. Moreover,                   Review Artic le
over the traditional Activity-Based        performance along these two                   Abstract: The use of stock options for
Costing (ABC) system. May be used          dimensions of execution varies                executive compensation has become a
with: (2222BC) Estimating Process          substantially among stores within the         lightning rod for public anger, and it's
Times: The Role of Time Equations;         same chain that use identical information     easy to see why. Many top executiv es
(2223BC) Capacity Cost Rates: The          technology. By examining the systematic       grew hugely rich on the back of the
Practical Issues; (2226BC)                 differences that exist among stores, this     gains they made on their options--profits
Implementing Time-Driven ABC Models:       article identifies the drivers of inventory   they've been able to keep even as the
Launching a Project; (2227BC) What-If      record inaccuracy and misplaced SKUs          value they were supposed to create
Analysis and Activity-Based Budgeting:     and recommends steps retailers can            disappeared. The supposed scam works
Forecasting Resource Demands;              take to improve operational execution in      like this: Current accounting regulations
(2228BC) Fast-Track Profit Model:          their chains.                                 let companies ignore the cost of option
Creating the New Due-Diligence Process     Industry Setting: Retail industry             grants on their income statements, so
for Mergers and Acquis itions; (2229BC)    Subjects: Inventory management                they can award valuable option
Enhancing Business Process                 Length: 18p                                   packages w ithout affecting reported
Improvements: New Applications for                                                       earnings. Not charging the cost of the
Time-Driven ABC; (2230BC) Kemps            176040                                        grants supposedly leads to overstated
LLC: Handling Product, Distribution,       Title: Exercis e in Fund Accounting:          earnings, whic h purportedly translate
and Customer Variety; (2231BC) Sanac       Igertow n, Georgia                            into unrealistically high share prices,
Logistics: Time Equations to Capture       Author(s): Herzlinger, Regina E.              permitting top executives to realize big
Complexities in Logistics Performance;     Publication Date: 09/03/1975                  gains when they exercise their options. If
(2234BC) Compton Financial: Using          Revision Date: 08/20/1991                     an accounting anomaly is the problem,
Time-Driven ABC to Accomplish a Profit     Product Type: Case (Gen Exp)                  then the solution seems obvious: Write
Turnaround; (2235BC) ATB Financial:        Abstract: Deals w ith municipal               off executive share options against the
Guiding Profitable Growth; (2236BC)        accounting.                                   current year's revenues. The trouble is,
Citigroup Technology Infrastructure        Geographic Setting: Georgia                   Sahlman writes, expensing option grants
Division: Financial Strategies for         Industry Setting: Government &                won't give us a more accurate view of
Managing IT as a Business Within a         regulatory                                    earnings, won't add any information not
Business; (2237BC) Global Insurance        Company Size: small                           already included in the financial
Company Private Client Group:              Subjects: Accounting procedures; Local        statements, and won't even lead to equal
Forecasting Key Employee Staffing          government                                    treatment of different forms of executive
Levels--The Benefits of Time-Driven        Length: 1p                                    pay. Far worse, expensing evades the
Activity-Based Costing; (2241BC)                                                         real issue, which is whether
Jackson State University: Introducing      101015                                        compensation (options and otherw is e)
Business Concepts into Education--The      Title: Expense Recognition                    does what it's supposed to do--namely,
Benefits of Time-Driven Activity-Based     Author(s): Healy, Paul M.; Choudhary,         help a company recruit, retain, and
Costing.                                   Preeti                                        provide the right people w ith appropriate
Subjects: NO                               Publication Date: 08/15/2000                  performance incentives. Only ethical
SUBJECTS(KEYWORDS)                         Revision Date: 02/28/2001                     management, sensible governance,
Length: 21p                                Product Type: Note                            adequate internal control systems, and
List Price: $6.95                          Abstract: Recording expenses is not           comprehensiv e disclosure will save the
Year New : 2007                            often clear-cut and can require               investor from disaster.
                                           considerable management judgment.             Subjects: Compensation; Corporate
CMR204                                     This case dis cusses expense                  governance; Ethics; Executive
Title: Execution: The Missing Link in      recognition in straightforward situations     compensation; Incentives; Options
Retail Operations                          and then considers expense                    Length: 6p
Author(s): Raman, Ananth; DeHoratius,      transactions that may be more complex
Nicole; Ton, Zeynep                        to record. It uses examples that include      R0312J
Publication Date: 04/01/2001               situations in which: 1) The value of          Title: Expensing Stock Options: A Fair-
Product Type: CMR Article                  resources consumed is difficult to define;    Value Approach
Publisher: California Management           2) Resources provide benefits for             Author(s): Kaplan, Robert S.; Palepu,
Review                                     multiple years; 3) Resources are              Krishna G.
Abstract: In spite of making substantial   consumed, but the timing and amount of        Publication Date: 12/01/2003
investments in information technology      future payments is uncertain; and 4)          Product Type: Harvard Business
planning systems, retailers are            Unused resources have declined in             Review Artic le
struggling with two execution problems--   value. May be used w ith: (100037) Pre-       Abstract: Now that companies such as
inventory record inaccuracy and            Paid Legal Services, Inc.; (101013)           General Electric and Citigroup have
misplaced stock keeping units (SKUs)--     Reporting Income for Dot-coms;                accepted the premise that employee
that are hurting their performance and     (187088) Kansas City Zephyrs Baseball         stock options are an expense, the
ability to satisfy customers. At one       Club, Inc.                                    debate is shif ting from whether to report
leading retailer, 65% of inventory         Subjects: Accounting procedures               options on income statements to how to
records were inaccurate (i.e., recorded                                                  report them. The authors present a new



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accounting mechanism that maintains         changes in foreign exchange rates, or         Conglomerates; Financial management;
the rationale underlying stock option       more technically, with foreign exchange       Financial reporting; Financial strategy;
expensing while addressing critics'         translation and conversion gains and          Financing; Recapitalization
concerns about measurement error and        losses. Data on a Dutch subsidiary of         Length: 10p
the lack of reconciliation to actual        Exxon are presented along w ith excerpts      Supplementary Materials: Teaching
experience. A procedure they call fair-     from a letter by Exxon's controller to the    Note, (193163), 10p, by William J. Bruns
value expensing adjusts and eventually      FASB (Financial Accounting Standards          Jr., Julie H. Hertenstein
reconciles cost estimates made at grant     Board). Issues involved include foreign
date w ith subsequent changes in the        exchange accounting (partic ularly with       194075
value of the options, and it does so in a   respect to local inventories), accounting     Title: FMC Corp.: A Recapitalization
way that eliminates forecasting and         for inflation, realization versus             (Abridged), Part I
measurement errors over time. The           recognition of gains and losses, and          Author(s): Bruns, William J., Jr.;
method captures the chief characteristic    flexibility versus unif ormity in published   Hertenstein, Julie H.
of stock option compensation--that          financial statements.                         Publication Date: 01/28/1994
employees receive part of their             Geographic Setting: United States             Product Type: Case (Library)
compensation in the form of a contingent    Industry Setting: Petroleum industry          Abstract: A proposed recapitalization
claim on the value they are helping to      Company Size: large                           will use new debt to pay a large dividend
produce. The mechanism involves             Subjects: Accounting policies; Foreign        to some shareholders in return for a
creating entries on both the asset and      exchange; International business;             reduction of their voting power. The
equity sides of the balance sheet. On the   International finance; Multinational          result will be a highly leveraged financial
asset side, companies create a prepaid-     corporations; Petroleum; Statistical          structure and negative owners' equity.
compensation account equal to the           analysis                                      Students can trace the effects of
estimated cost of the options granted;      Length: 7p                                    proposed borrowing and payouts.
on the owners'-equity side, they create a                                                 Provides a forum for discussing leverage
paid-in capital stock-option account for    196137                                        and its uses and the meaning of
the same amount. The prepaid-               Title: FASB and Employee Stock                negative owners' equity.
compensation account is then expensed       Options                                       Geographic Setting: Chicago, IL
through the income statement, and the       Author(s): Rapier, Donella M.                 Company Size: Fortune 500
stock option account is adjusted on the     Publication Date: 03/28/1996                  Subjects: Accounting policies;
balance sheet to reflect changes in the     Product Type: Case (Field)                    Conglomerates; Financial management;
estimated fair value of the granted         Abstract: Summarizes the accounting           Financial reporting; Financial strategy;
options. The amortization of prepaid        principles governing employee stock           Financing; Recapitalization
compensation is added to the change in      options, including the recently is sued       Length: 9p
the option grant's value to provide the     accounting standard SFAS 123,                 Supplementary Materials: Supplement
total reported expense of the options       Accounting for Stock-Based                    (Library), (194076), 3p, by William J.
grant for the year. At the end of the       Compensation. Presents the theoretical        Bruns Jr., Julie H. Hertenstein
vesting period, the company uses the        issues involv ed with valuation and
fair value of the vested option to make a   measurement of employee stock-based           194076
final adjustment on the income              compensation. Illustrates the accounting      Title: FMC Corp.: A Recapitalization
statement to reconcile any difference       standard setting process in a unique and      (Abridged), Part II
between that fair value and the total of    volatile situation.                           Author(s): Bruns, William J., Jr.;
the amounts already reported.               Subjects: Accounting policies;                Hertenstein, Julie H.
Subjects: Employee compensation             Accounting procedures; Bonuses;               Publication Date: 01/28/1994
Length: 5p                                  ESOP; Executive compensation;                 Product Type: Supplement (Library)
NEW                                         Financial reporting; Incentives               Abstract: A proposed recapitalization
                                            Length: 14p                                   will use new debt to pay a large dividend
195185                                                                                    to some shareholders. The result will be
Title: Extraordinary and Unusual Items,     191084                                        a highly leveraged financial structure.
Discontinued Operations, and                Title: FMC Corp.: A Recapitalization          Students must estimate if future cash
Accounting Changes                          Author(s): Bruns, William J., Jr.;            flows will be sufficient to service and
Author(s): Haw kins, David F.               Hertenstein, Julie H.; Harmeling, Susan       retire new debt. Must be used w ith:
Publication Date: 04/12/1995                S.; Addonizio, Mary                           (194075) FMC Corp.: A Recapitalization
Revision Date: 11/21/2000                   Publication Date: 11/08/1990                  (Abridged), Part I.
Product Type: Note                          Revision Date: 06/28/1993                     Subjects: Accounting policies;
Abstract: Discusses accounting for          Product Type: Case (Library)                  Conglomerates; Financial management;
extraordinary and unusual items,            Abstract: A proposed recapitalization         Financial reporting; Financial strategy;
discontinued operations, and accounting     will use new debt to pay a large dividend     Financing; Recapitalization
changes.                                    to some shareholders in return for a          Length: 3p
Subjects: Accounting procedures;            reduction of their voting power. The
Financial analysis                          result will be a highly leveraged financial   107020
Length: 15p                                 structure and negative owners' equity.        Title: Factors That Influence Cross-
                                            Students can trace the effects of             Border Equity Investment
177007                                      proposed borrowing and payouts.               Author(s): Miller, Gregory S.
Title: Exxon Corp. (A)                      Provides a forum for discussing leverage      Publication Date: 08/16/2006
Author(s): Barrett, M. Edgar; Keren,        and its uses and the meaning of               Product Type: Note
Yaakov                                      negative owners' equity.                      Abstract: Introduces students to factors
Publication Date: 01/02/1977                Geographic Setting: Chicago, IL               that impact global equity flows, including
Product Type: Case (Library)                Company Size: Fortune 500                     institutional friction, investor protection,
Abstract: Deals w ith accounting for        Subjects: Accounting policies;                firm visibility, firm understanding, and



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culture.                                    IES090                                       and whether the organization has the
Subjects: NO                                Title: Fantasia, SpA                         capacity to execute. May be used with:
SUBJECTS(KEYWORDS)                          Author(s): Penalva, Fernando                 (2221BC) The Evolution of Time-Driven
Length: 5p                                  Publication Date: 04/12/2005                 Activity-Based Costing: Introduction;
Year New : 2006                             Revision Date: 06/14/2005                    (2222BC) Estimating Process Times:
                                            Product Type: Case (Field)                   The Role of Time Equations; (2223BC)
190060                                      Publisher: IESE Business School              Capacity Cost Rates: The Practical
Title: Facts and Figures on Defense         Abstract: Examines a successful              Issues; (2226BC) Implement ing Time-
Procurement: The Department of              medium-size company in the toy sector.       Driven ABC Models: Launching a
Defense and Defense Procurement, An         Illustrates the preparation of the three     Project; (2227BC) What-If Analysis and
Overview                                    basic accountancy statements: balance        Activity-Based Budgeting: Forecasting
Author(s): Simons, Robert L.; Weston,       sheet, profit and loss, and cash flow.       Resource Demands; (2229BC)
Hilary A.                                   Helps students to integrate these three      Enhancing Business Process
Publication Date: 11/09/1989                main accountancy statements and              Improvements: New Applications for
Revision Date: 06/24/1991                   shows them how they can be used to           Time-Driven ABC; (2230BC) Kemps
Product Type: Note                          take economic decisions.                     LLC: Handling Product, Distribution,
Abstract: Provides statistics and other     Geographic Setting: Italy                    and Customer Variety; (2231BC) Sanac
factual information on the Department of    Industry Setting: Toy industry               Logistics: Time Equations to Capture
Defense procurement process, DOD            Subjects: NO                                 Complexities in Logistics Performance;
expenditures, market share                  SUBJECTS(KEYWORDS)                           (2234BC) Compton Financial: Using
segmentation, the variety of contract       Length: 8p                                   Time-Driven ABC to Accomplish a Profit
types, and the role of the Defense          Supplementary Materials: Teaching            Turnaround; (2235BC) ATB Financial:
Contract Audit Agency.                      Note, (IES091), 17p, by Fernando             Guiding Profitable Growth; (2236BC)
Industry Setting: Auditing; Government      Penalva                                      Citigroup Technology Infrastructure
& regulatory                                Year New : 2006                              Division: Financial Strategies for
Subjects: Auditing; Contracts; Cost                                                      Managing IT as a Business Within a
accounting; Cost allocation; Federal        104053                                       Business; (2237BC) Global Insurance
government; Government agencies;            Title: Farmington Industries, Inc.:          Company Private Client Group:
Purchasing                                  Managing Currency Exposure Risk              Forecasting Key Employee Staffing
Length: 10p                                 Author(s): Haw kins, David F.; Cohen,        Levels--The Benefits of Time-Driven
                                            Jacob                                        Activity-Based Costing; (2241BC)
195147                                      Publication Date: 01/13/2004                 Jackson State University: Introducing
Title: Fahning Manufacturing Co.            Revision Date: 04/30/2004                    Business Concepts into Education--The
Author(s): Anthony, Robert N.               Product Type: Case (Library)                 Benefits of Time-Driven Activity-Based
Publication Date: 11/15/1994                Abstract: The December 20, 1994              Costing.
Product Type: Case (Pub Mat)                Mexican devaluation creates U.S. dollar      Subjects: NO
Abstract: Students are asked to prepare     losses for an unprepared U.S.                SUBJECTS(KEYWORDS)
budgeted financial statements in a          corporation with multiple operations in      Length: 17p
simple manufacturing situation.             Mexico.                                      List Price: $6.95
Industry Setting: Manufacturing             Geographic Setting: United States;           Year New : 2007
industries                                  Mexico
Gross Revenues: $2.5 million revenues       Industry Setting: Computer industry          BR0402
Subjects: Budgeting; Cost accounting        Subjects: Currency; Devaluation;             Title: February 2004 Issue of the
Length: 5p                                  Financial reporting; Foreign exchange        Harvard Business Review
                                            rates; International finance; Mexico         Publication Date: 02/01/2004
A158                                        Length: 8p                                   Product Type: HBR Issue
Title: Fair Value Accounting for            Supplementary Materials: Teaching            Abstract: Harvard Business Review
Securities and the FASB Process             Note, (104054), 6p, by David F.              publishes new and authoritative ideas for
Author(s): Barth, Mary E.; Coxe, Dale       Haw kins, Jacob Cohen                        improving the practic e of management.
O.                                          Year New : 2004                              Written by leading business thinkers and
Publication Date: 03/06/1996                                                             executives, HBR gives readers a first
Product Type: Case (Field)                  2228BC                                       look at cutting-edge ideas and their real-
Publisher: Stanford University              Title: Fast-Track Profit Model: Creating     world applications in areas like strategy,
Abstract: FASB chairman and members         the New Due-Diligence Process for            leadership, marketing, team
debate fair value accounting for banks'     Mergers and Acquisitions                     management, and professional
securities investments. Issues pro and      Author(s): Kaplan, Robert S.; Anderson,      development. Each monthly issue
con rais ed by various constituents         Steven R.                                    presents groundbreaking research,
include accounting appropriateness,         Publication Date: 04/04/2007                 analysis of the forces shaping the
economic and regulatory effects, and        Product Type: HBS Press Chapter              business agenda, and proven best
issues artic ulated in comment letters.     Abstract: In this chapter, the authors       practic es designed to help individuals
Focuses on accounting and reporting for     demonstrate how to quic kly build a          and organizations lead, manage, and
bank securities using fair values and the   simple Time-Driven Activity-Based            compete more effectively and with
accounting-standard-setting process.        Costing model for assessing the              greater purpose. The February 2004
Geographic Setting: United States           attractiv eness of a company being           issue features "The HBR List:
Industry Setting: Banking industry          considered for acquis ition. Using this      Breakthrough Ideas for 2004,"
Subjects: Accounting policies; Banking;     model during the due-diligence process       "Measuring the Strategic Readiness of
Financial ratios; Valuation                 enables a prospective buyer to identify      Intangible Assets," "Worse Than
Length: 8p                                  where profit opportunities exist, how they   Enemies: The CEO's Destructiv e
                                            can be captured, their cost and impact,      Confidant," "Getting IT Right," "How to



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Have an Honest Conversation About             1913                                         R&D, and operations. One overarching
Your Business Strategy," and                  Title: Financial Intelligence for HR         framew ork that can guide financial
"Launching a World-Class Joint                Professionals: What You Really Need to       analysis and decisions is the product lif e
Venture."                                     Know About the Numbers                       cycle (PLC) concept. The PLC leads to a
Subjects: Balanced scorecard;                 Author(s): Berman, Karen; Knight, Joe;       set of prescriptive financial strategies for
Globalization; Information technology;        Case, John                                   each stage of the product's sales cycle.
Interpersonal behavior; Joint ventures;       Publication Date: 04/22/2008                 Products in different stages--Pioneering,
Leadership; Management development;           Product Type: HBS Press Book                 Introduction, Growth, Maturity, Decline--
Strategy implementation                       Abstract: As an HR manager, you're           may be combined to form a diversif ied
List Price: $16.95                            expected to use financial data to make       product portfolio, which can reduce risk.
Year New : 2004                               decisions, allocate resources, and           Mature products with strong steady cash
                                              budget expenses. But if you'r e like many    flows can help balance the cash flow
187078                                        human resource practitioners, you may        deficit of products in the pioneering
Title: Fidelity Security Insurance Co.        feel uncertain or uncomfortable              stage, whic h lowers the risk of
Author(s): Haw kins, David F.                 incorporating financial numbers into your    bankruptcy. A balanced portfolio also
Publication Date: 11/18/1987                  day-to-day work. In "Financial               smoothes production and personnel
Product Type: Case (Library)                  Intelligence for HR Professionals," Karen    needs. Cash resources need not come
Abstract: Students must compute the           Berman and Joe Knight tailor the             from the capital market, but from units
underlying operating earnings by              groundbreaking work they introduced in       that generate cash flows. The
applying quality of earnings analysis.        their book "Financial Intelligence: A        synthesiz ed, expanded, and updated
Geographic Setting: Global                    Manager's Guide to Know ing What the         PLC model includes 126 financial
Industry Setting: Aluminum industry;          Numbers Really Mean" to present the          strategies classif ied according to the five
Chemical industry                             essentials of finance specific ally for HR   PLC stages. The prescriptive financial
Gross Revenues: $3 billion sales              experts. Drawing on their work training      strategies evolve and change across a
Subjects: Financial analysis ; Insurance;     tens of thousands of managers and            product's sales cycle. The PLC model
Stock offerings                               employees at leading organizations           also provides a system perspective for
Length: 69p                                   worldw ide, Berman and Knight provide        planning, as it organizes financial
                                              you with a deep understanding of the         strategies according to
105708                                        basics of financial management and           intradepartmental, intracompany, and
Title: Financial Accounting: An               measurement, along w ith hands-on            external financial relationships. Thus, the
Introductory Online Course                    activities to practice what you are          model clarifies finance's relationship w ith
Author(s): Haw kins, David F.; Healy,         reading. You'll discover: why the            other functions of the firm in the
Paul M.; Sarkar, Ratna G.                     assumptions behind financial data            decision-making process.
Publication Date: 11/04/2005                  matter; w hat your company's income          Subjects: Financial analysis ; Financial
Product Type: Online Courses                  statement, balance sheet, and cash flow      management; Financial planning;
Abstract: Introduces financial                statement really reveal; how to use          Product life cycle; Product lines; Product
accounting in a management context.           ratios to assess your company's financial    management; Product portfolio
Describes the key business activities for     health; how to calc ulate return on          management; Resource allocation;
Global Grocer, a new, small retail            investment; ways to use financial            Strategic planning
franchis e specializing in gourmet foods      information to support your business         Length: 8p
and specialty kitchen implements from         units and do your own job better; and
around the world--including its set-up        how to instill financial intelligence        103046
and subsequent operation. Through a           throughout your team. Authoritative and      Title: Financial Performance Reporting
combination of voic e, graphic s, and text,   accessible, this book empow ers you to       Author(s): Haw kins, David F.
shows how Global Grocer's business            "talk numbers" confidently w ith your        Publication Date: 01/07/2003
activities are recorded and captured in       boss, colleagues, and direct reports--and    Revision Date: 12/02/2003
its financial statements. Students are        with the finance department.                 Product Type: Case (Library)
encouraged to apply their learning            Subjects: NO                                 Abstract: Students must evaluate the
throughout the course by using the many       SUBJECTS(KEYWORDS)                           Financial Accounting Standards
practic e problems included. Includes         Length: 320p                                 Board/International Accounting
pre- and post-test assessments.               List Price: $24.95                           Standards Board's tentative decisions on
Through a separate interface, professors      Year New : 2007                              comprehensiv e income statements.
can access individual student scores as                                                    Subjects: Financial reporting
well as track their use of the product.       BH037                                        Length: 5p
Also incorporates a comprehensive             Title: Financial Management and              NEW
glossary and help section. May be used        Planning w ith the Product Lif e Cycle
with: (107040) Online Accounting and          Concept                                      102029
Control Tutorials, Teaching Note.             Author(s): Rink, David R.; Roden,            Title: The Financial Reporting
Industry Setting: Specialty retailing         Dianne M.; Fox, Harold W.                    Environment
Subjects: NO                                  Publication Date: 09/15/1999                 Author(s): Palepu, Krishna G.; Healy,
SUBJECTS(KEYWORDS)                            Product Type: Business Horizons              Paul M.; Hutton, Amy P.; Kaplan, Robert
Length: 10 hours                              Artic le                                     S.
Supplementary Materials: Teaching             Publisher: Business Horizons/Indiana         Publication Date: 09/12/2001
Note, (105074), 14p, by David F.              University                                   Product Type: Note
Haw kins, Paul M. Healy; Teaching Note,       Abstract: In an era of intensifying global   Abstract: Provides a framework for
(106041), 14p, by David F. Haw kins,          competition and mercurial customer           understanding the role of financial
Paul M. Healy                                 preferences, financial managers become       reporting and various intermediaries as
Year New : 2005                               increasingly involved in virtually all       mechanisms for reducing both adverse
                                              business functions, including marketing,     selection and moral hazard problems in



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Accounting & Control                                                                        12/18/10                                   63


capital markets. Financial reports reduce     Note, (106018), 9p, by Paul M. Healy;        are: 1) Basic Concepts, 2) Internal
adverse selection by providing basic          Supplement (Library), (107048), 2p, by       Controls and Auditing, 3) Financial
information for investors and their agents    Paul M. Healy; Supplement (Library),         Reporting Choices, 4) Cost
before they make initial capital resource     (107049), 1p, by Paul M. Healy               Measurement, 5) Budgeting for
allocation decisions. Subsequently, after     Year New : 2005                              Operations, and 6) Levels of Control.
capital is allocated to particular business                                                Subjects: Control systems; Financial
ventures, financial reports reduce moral      107048                                       reporting; Management accounting
hazard between managers and investors         Title: Financial Reporting Problems at       Length: 5p
by supplying information used in              Molex, Inc. (B)
contracting between investors and             Author(s): Healy, Paul M.                    197017
managers to reduce conflicts of               Publication Date: 12/11/2006                 Title: Financial Reporting and Control:
interests. Various institutional              Product Type: Supplement (Library)           A Course for Managers
mechanisms and information                    Abstract: An abstract is not available for   Author(s): Bruns, William J., Jr.; Noe,
intermediaries monitor and limit the          this product. Must be used with:             Christopher F.
manipulation of reported information by       (105082) Financial Reporting Problems        Publication Date: 08/19/1996
managers and constrain managers'              at Molex, Inc. (A).                          Product Type: Note
ability to act in their own self -interest,   Subjects: NO                                 Abstract: Extended course description
rather than investors' interests. They        SUBJECTS(KEYWORDS)                           with course objectives, expectations for
also improve information production,          Length: 2p                                   students, and topical coverage of the
reduce incentive conflicts, and enable        Supplementary Materials: Teaching            course. Withdrawn 05/06/99 - use 196-
capital markets to function effectively       Note, (106018), 9p, by Paul M. Healy         118.
and effic iently, channeling the              Year New : 2006                              Subjects: Control systems; Financial
economy's savings to the most                                                              reporting; Management accounting
productiv e opportunities.                    107049                                       Length: 3p
Subjects: Capital markets; Financial          Title: Financial Reporting Problems at
reporting                                     Molex, Inc. (C)                              192152
Length: 11p                                   Author(s): Healy, Paul M.                    Title: Financial Reporting and
NEW                                           Publication Date: 12/11/2006                 Management Accounting: A Course for
                                              Product Type: Supplement (Library)           Managers
195160                                        Abstract: An abstract is not available for   Author(s): Bruns, William J., Jr.
Title: Financial Reporting Fundamentals       this product. Must be used with:             Publication Date: 06/26/1992
Author(s): Haw kins, David F.                 (105082) Financial Reporting Problems        Revision Date: 06/24/1993
Publication Date: 03/21/1995                  at Molex, Inc. (A).                          Product Type: Note
Revision Date: 07/25/1995                     Subjects: NO                                 Abstract: Extended course description
Product Type: Note                            SUBJECTS(KEYWORDS)                           with expectations for students and
Abstract: Deals w ith the basic               Length: 1p                                   course objectives. Withdrawn 07/20/96.
accounting conventions (or concepts).         Supplementary Materials: Teaching            Subjects: Financial reporting;
The five operative statements of              Note, (106018), 9p, by Paul M. Healy         Management accounting
financial concepts issued by the FASB         Year New : 2006                              Length: 3p
are also discussed.
Subjects: Accounting policies;                104038                                       106026
Accounting procedures; Financial              Title: Financial Reporting and Control       Title: Financial Reporting, Tax Reporting
reporting                                     Framework                                    and the Role of Deferred Taxes
Length: 12p                                   Author(s): Bradshaw, Mark T.; Kulp,          Author(s): Miller, Gregory S.
                                              Susan L.                                     Publication Date: 11/08/2005
105082                                        Publication Date: 09/12/2003                 Product Type: Note
Title: Financial Reporting Problems at        Revision Date: 09/08/2005                    Abstract: Explains how differences in
Molex, Inc. (A)                               Product Type: Note                           the calculation of tax and financial
Author(s): Healy, Paul M.                     Abstract: Details the framework              income result in the need for a deferred
Publication Date: 06/21/2005                  adopted in the core Financial Reporting      tax account. Als o provides a high-level
Revision Date: 12/05/2006                     and Control course.                          overview of deferred tax accounting
Product Type: Case (Library)                  Subjects: Financial accounting;              under U.S. and international GAAPs.
Abstract: Follow ing an accounting            Financial management; Financial              Allows students to understand the major
problem at Molex, the fir m's auditors        reporting; Management accounting             differences between the two approaches
request changes in management. The            Length: 11p                                  without requiring a detailed
board of directors has to decide whether      NEW                                          understanding of deferred tax
the auditors' concerns have merit or                                                       accounting.
whether, as management argues, the            195117                                       Subjects: NO
accounting issue is immaterial.               Title: Financial Reporting and Control,      SUBJECTS(KEYWORDS)
Geographic Setting: United States             Course Overview                              Length: 2p
Industry Setting: Electronic                  Author(s): Simons, Robert L.; Davila,        Year New : 2006
components                                    Antonio
Gross Revenues: $2.2 billion revenues         Publication Date: 08/24/1994                 195177
Event Year Start: 2004                        Revision Date: 07/24/1995                    Title: Financial Statement Analysis
Event Year End: 2004                          Product Type: Note                           Author(s): Haw kins, David F.
Subjects: NO                                  Abstract: Provides a brief introduction to   Publication Date: 11/30/1994
SUBJECTS(KEYWORDS)                            the objectives and modules of the            Revision Date: 02/20/2004
Length: 15p                                   required first year MBA course, Financial    Product Type: Note
Supplementary Materials: Teaching             Reporting and Control. The modules           Abstract: Covers basic financial



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analysis techniques.                          Industry Setting: Manufacturing            description. Teaching Purpose:
Subjects: Financial analysis                  industries                                 Examines the value of financial ratios in
Length: 22p                                   Gross Revenues: $13 billion revenues       the rating of industrial debt. Exposes
                                              Subjects: Accounting procedures;           students to debt rating considerations.
101029                                        Financial ratios                           Withdrawn 09/24/96 -- use 197-029.
Title: Financial Statements and Ratio         Length: 4p                                 Geographic Setting: United States
Analysis                                      Supplementary Materials: Teaching          Subjects: Debt management; Financial
Author(s): Healy, Paul M.; Cohen,             Note, (197057), 12p, by David F.           ratios; Financial reporting
Jacob                                         Haw kins                                   Length: 19p
Publication Date: 09/05/2000
Product Type: Note                            192042                                     184195
Abstract: Prepares students for financial     Title: First National Bank Corp. (A)       Title: First Year Control Course
ratio analysis .                              Author(s): Barth, Mary E.; Nichols,        Overview
Subjects: Financial analysis ; Financial      Charles A., III                            Author(s): Dearden, John
ratios                                        Publication Date: 09/26/1991               Publication Date: 06/08/1984
Length: 6p                                    Revision Date: 04/12/1994                  Product Type: Note
                                              Product Type: Case (Gen Exp)               Abstract: Explains the accounting
196056                                        Abstract: First National Bank Corp., a     functions and describes the material to
Title: Financing of the Health Care           major regional bank in the Northeast,      be covered in the first year control
Industry                                      must decide how large a provision for      course.
Author(s): Herzlinger, Regina E.              credit losses to accrue in its 1990        Subjects: Accounting policies
Publication Date: 08/07/1995                  financial statements. The recession in     Length: 10p
Product Type: Note                            New England has caused serious
Abstract: Presents a his tory of health       problems in its loan portfolio.            76103
insurance and an overview of existing         Geographic Setting: East Coast             Title: Fit Control Systems to Your
sources of payment for health care in the     Industry Setting: Banking industry         Management Style
United States through the early 1990s.        Company Size: large                        Author(s): Cammann, Cortlandt; Nadler,
Includes discussion of government             Number of Employees: 12,000                David A.
efforts to cover the uninsured, DRG           Gross Revenues: $3 billion revenues        Publication Date: 01/01/1976
payment methods, prospectiv e                 Subjects: Auditing; Commercial             Product Type: Harvard Business
payments, certif icates of need, and          banking; Ethics; Financial reporting;      Review Artic le
professional review organiz ations.           Loan evaluation; Regulated industries      Abstract: The use of organizational
Industry Setting: Insurance industry          Length: 21p                                control systems may backfire easily on
Subjects: Employee benefits; Federal          Supplementary Materials: Supplement        management. A system cannot control
government; Financing; Health; Health         (Gen Exp), (192043), 3p, by Mary E.        performance; it can only provide
care policy; Insurance                        Barth, Charles A. Nichols III; Teaching    information to the manager and often the
Length: 15p                                   Note, (192044), 19p, by Mary E. Barth,     information is misleading. Tw o major
                                              Charles A. Nichols III                     approaches are usual for control
101087                                                                                   strategies. The external control strategy
Title: The Firestone/Ford Tire                192043                                     stresses supervis ion and makes
Controversy (B)                               Title: First National Bank Corp. (B)       employee manipulation of results
Author(s): Narayanan, V.G.; Nieves,           Author(s): Barth, Mary E.; Nichols,        difficult. The internal motivation strategy
Roger                                         Charles A., III                            develops participative goal setting and
Publication Date: 03/27/2001                  Publication Date: 09/26/1991               rewards overall job performance. When
Product Type: Supplement (Library)            Product Type: Supplement (Gen Exp)         choosing either strategy, a manager
Abstract: Supplements the (A) case.           Abstract: Describes recent proposals to    should consider four issues:
Must be used with: (101034) The               change bank credit loss accounting         consis tency betw een strategy and
Firestone/Ford Tire Controversy (A).          rules. Must be used with: (192042) First   managerial style; organizational climate,
Industry Setting: Automotive industry;        National Bank Corp. (A).                   structure, and reward system; reality of
Automotive supplies; Tire industry            Industry Setting: Auditing; Commercial     job performance measures; and
Subjects: Automobiles; Automotive             banking; Regulated industries              individual differences among
supplies; Crisis management; Product          Subjects: Auditing; Commercial             subordinates.
recalls; Suppliers; Tire industry             banking; Ethics; Financial reporting;      Subjects: Control systems;
Length: 7p                                    Loan evaluation; Regulated industries      Management styles; Organizational
Supplementary Materials: Teaching             Length: 3p                                 structure
Note, (103071), 12p, by V.G. Narayanan        Supplementary Materials: Teaching          Length: 8p
                                              Note, (192044), 19p, by Mary E. Barth,
197010                                        Charles A. Nichols III                     185165
Title: First Investments, Inc.: Analysis of                                              Title: Fixed Asset Accounting and
Financial Statements                          194046                                     Analysis
Author(s): Haw kins, David F.                 Title: First Securities, Inc.              Author(s): Haw kins, David F.
Publication Date: 08/22/1996                  Author(s): Haw kins, David F.              Publication Date: 06/19/1985
Revision Date: 05/30/1997                     Publication Date: 10/26/1993               Product Type: Note
Product Type: Case (Gen Exp)                  Revision Date: 03/02/1994                  Abstract: Reviews the accounting and
Abstract: A summer intern is asked to         Product Type: Case (Gen Exp)               analysis of fixed assets.
perform a financial value analysis of a       Abstract: The bond rating of five          Subjects: Accounting policies; Financial
company's financial report for the period     company debit issues must be estimated     analysis; Financial reporting
1987-1994.                                    based on summary indenture, financial      Length: 13p
Geographic Setting: United States             data, financial ratio, and company



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F0211B                                        overwhelming. In this article, Nobel        Length: 0p
Title: The Flaw of Averages                   laureate Robert Merton, one of the          Year New : 2005
Author(s): Savage, Sam                        inventors of the Black-Scholes option-
Publication Date: 11/01/2002                  pricing model; his co-author on the         104063
Product Type: Harvard Business                classic textbook Finance, Zvi Bodie; and    Title: Ford Motor Co.: Quality of
Review Artic le                               Robert Kaplan, creator of the Balanced      Earnings Grow th Analysis (B)
Abstract: Managers' desire to work w ith      Scorecard, examine and dismiss the          Author(s): Haw kins, David F.; Cohen,
"a number," to plug in an average figure,     principal claims put forward by those       Jacob
is legendary. But using an average to         who continue to oppose options              Publication Date: 01/14/2004
represent an uncertain quantity usually       expensing. They demonstrate that stock-     Revision Date: 04/15/2004
yields a wrong answer, compromising           option grants have real cash-flow           Product Type: Supplement (Library)
decisions in accounting, investment,          implications that need to be reported and   Abstract: Supplements the (A) case.
sales, and other areas. Simple softw are      detail the distortions that relegating      Must be used with: (104059) Ford Motor
can help.                                     stock-option accounting to footnotes        Co.: Quality of Earnings Growth
Subjects: Accounting procedures               creates. The authors agree that options     Analysis (A).
Length: 2p                                    are a powerful incentive, and failing to    Industry Setting: Automotive industry
                                              record a transaction that creates such      Subjects: Automobiles; Bonds;
BH070                                         pow erful effects is economically           Financial reporting
Title: Focused e-Tail Measurement and         indefensible. Worse, it encourages          Length: 2p
Resource Management                           companies to favor options over             Supplementary Materials: Teaching
Author(s): Zeller, Thomas L.; Kublank,        alternative incentiv e systems.             Note, (104067), 14p, by David F.
David R.                                      Subjects: Corporate governance;             Haw kins
Publication Date: 01/15/2002                  Options                                     Year New : 2004
Product Type: Business Horizons               Length: 9p
Artic le                                      NEW                                         185063
Publisher: Business Horizons/Indiana                                                      Title: Foreign Operations Accounting
University                                    104059                                      and Analy sis
Abstract: Here is a framework, gleaned        Title: Ford Motor Co.: Quality of           Author(s): Haw kins, David F.
from a tw o-and-a-half -year study, for       Earnings Grow th Analysis (A)               Publication Date: 03/12/1985
strategic ally measuring and evaluating       Author(s): Haw kins, David F.; Cohen,       Revision Date: 07/10/1986
the customer value proposition for            Jacob                                       Product Type: Note
anyone living in or entering the e-tail       Publication Date: 01/14/2004                Abstract: Describes the accounting
world. The first part provides a              Revision Date: 04/15/2004                   practic es used to report foreign
measurement structure to fence in the         Product Type: Case (Library)                operations to management and
costs of going e-tail. The second             Abstract: Even though Ford Motor Co.        stockholders, and the analysis of these
identifies a reporting structure to focus     reports improved profitability, an equity   reports. Based on an earlier note by the
succinctly on the financial outcome(s) of     analyst is sues a sell recommendation       same author.
management's decisions. Examples are          and Standard & Poor's downgrades            Subjects: Accounting policies; Financial
used to illustrate e-tail full product cost   long-term debt.                             reporting; International operations;
analysis and profit differential analysis.    Geographic Setting: United States           Management accounting
The numbers demonstrate that                  Industry Setting: Automotive industry       Length: 20p
seemingly small changes in the revenue        Gross Revenues: $150 billion revenues
and direct cost per unit model can have       Event Year Start: 2003                      176024
a substantial impact on a product line's      Event Year End: 2003                        Title: Frank Renaut College
profitability. Activity-based costing (ABC)   Subjects: Automobiles; Bonds;               Author(s): Herzlinger, Regina E.; Ferro,
can play an essential strategic role in       Financial reporting                         Peter M.
building and maintaining a successful e-      Length: 25p                                 Publication Date: 08/22/1975
tail business. Without an ABC                 Supplementary Materials: Supplement         Revision Date: 05/14/1993
measurement system, e-tailers will not        (Library), (104063), 2p, by David F.        Product Type: Case (Gen Exp)
be able to manage w hat they do not           Haw kins, Jacob Cohen; Teaching Note,       Abstract: Focuses on whether changes
know .                                        (104067), 14p, by David F. Haw kins;        in the value of a portfolio should be
Subjects: Electronic commerce;                Supplement (Spreadsheet), (104706),         declared as income (or loss) if it is set in
Financial analysis; Information systems       0p, by David F. Haw kins, Jacob Cohen       a private college, but the issue is not
Length: 8p                                    Year New : 2004                             restricted to nonprofits.
                                                                                          Industry Setting: Education industry
R0303D                                        104706                                      Company Size: small
Title: For the Last Time: Stock Options       Title: Ford Motor Co.: Quality of           Event Year End: 1969
Are an Expense                                Earnings Grow th Analysis (A),              Subjects: Higher education; Nonprofit
Author(s): Bodie, Zvi; Kaplan, Robert         Spreadsheet                                 accounting
S.; Merton, Robert C.                         Author(s): Haw kins, David F.; Cohen,       Length: 5p
Publication Date: 03/01/2003                  Jacob                                       Supplementary Materials: Teaching
Product Type: Harvard Business                Publication Date: 02/05/2004                Note, (176205), 10p, by Regina E.
Review Artic le                               Product Type: Supplement                    Herzlinger, Peter M. Ferro
Abstract: Should stock options be             (Spreadsheet)
recorded as an expense on a company's         Abstract: Abstract to follow. Must be       197022
income statement and balance sheet, or        used with: (104059) Ford Motor Co.:         Title: Franklin Corp.
should they remain w here they are,           Quality of Earnings Growth Analysis (A).    Author(s): Haw kins, David F.
relegated to footnotes? The authors           Subjects: NO                                Publication Date: 09/09/1996
believe the case for expensing options is     SUBJECTS(KEYWORDS)                          Revision Date: 12/11/1996



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Product Type: Case (Gen Exp)                Author(s): Merchant, Kenneth A.                Length: 25p
Abstract: Students are asked to make        Publication Date: 10/30/1980
the accounting entries for the is suance,   Revision Date: 03/19/1996                      176227
redemption, and conversion of a long-       Product Type: Case (Field)                     Title: GenRad, Inc.
term debt instrument. Teaching              Abstract: Describes the history of one         Author(s): Aguilar, Francis J.
Purpose: Illustrates accounting for long-   complex engineering/manufacturing              Publication Date: 01/02/1976
term debt.                                  project. The company has responsibility        Product Type: Case (Field)
Subjects: Accounting procedures;            for the job from the concept stage             Abstract: Describes an integrated
Bonds                                       through installation and testing. Primary      management system for planning and
Length: 2p                                  project control of costs is built around       funding activities and programs across a
Supplementary Materials: Teaching           cost estimates that are updated                divisionalized firm. Traces the
Note, (197070), 4p, by David F. Haw kins    constantly as more information becomes         information from corporate-w ide
                                            available. Provides a vehic le to discuss      objectives and strategies as set forth by
9896BC                                      the purposes of preparing and revising         the president to succeeding levels of
Title: Frequently Asked Questions:          budgets.                                       goals, using the inventory control issue
Time-Driven Activity-Based Costing          Geographic Setting: New Jersey                 as the thread through the organiz ational
Author(s): Kaplan, Robert S.; Anderson,     Industry Setting: Engineering                  structure. Als o describes the procedures
Steven R.                                   Gross Revenues: $4 million sales               for proposing programs to achieve these
Publication Date: 04/04/2007                Subjects: Budgeting; Conflict; Control         goals and for selecting programs on a
Product Type: HBS Press Chapter             systems; Engineering; Manufacturing;           corporate-w ide basis .
Abstract: This chapter answers several      Project management                             Geographic Setting: United States
of the most common questions about          Length: 22p                                    Industry Setting: Electronic instruments
Time-Driven Activity-Based Costing. May     Supplementary Materials: Teaching              & controls
be used with: (2221BC) The Evolution        Note, (188071), 6p, by Kenneth A.              Gross Revenues: $50 million revenues
of Time-Driven Activity-Based Costing:      Merchant                                       Subjects: Budgeting; Electronics;
Introduction; (2222BC) Estimating                                                          Inventory management; Management by
Process Times: The Role of Time             105005                                         objectives; Planning
Equations; (2223BC) Capacity Cost           Title: G.G. Toys                               Length: 31p
Rates: The Practical Issues; (2226BC)       Author(s): Campbell, Dennis; Kulp,
Implementing Time-Driven ABC Models:        Susan L.                                       160003
Launching a Project; (2227BC) What-If       Publication Date: 09/15/2004                   Title: General Appliance Co.
Analysis and Activity-Based Budgeting:      Revision Date: 04/18/2005                      Author(s): Dearden, John; Anthony,
Forecasting Resource Demands;               Product Type: Case (Gen Exp)                   Robert N.
(2228BC) Fast-Track Profit Model:           Abstract: This case highlights issues of       Publication Date: 01/02/1960
Creating the New Due-Diligence Process      management accounting and includes a           Product Type: Case (Field)
for Mergers and Acquis itions; (2229BC)     review of product costing, excess              Abstract: Involves three intra-company
Enhancing Business Process                  capacity, variance analysis, and scrap         pricing disputes. Demonstrates
Improvements: New Applications for          costs.                                         relationship of intra-company pricing and
Time-Driven ABC; (2230BC) Kemps             Industry Setting: Toy industry                 financial control.
LLC: Handling Product, Distribution,        Subjects: Activity based costing;              Geographic Setting: Midw estern United
and Customer Variety; (2231BC) Sanac        Management accounting; Managerial              States
Logistics: Time Equations to Capture        economics; Toy industry; Variance              Industry Setting: Transportation
Complexities in Logistics Performance;      analysis                                       industry
(2234BC) Compton Financial: Using           Length: 7p                                     Event Year Start: 1954
Time-Driven ABC to Accomplish a Profit      Supplementary Materials: Teaching              Event Year End: 1959
Turnaround; (2235BC) ATB Financial:         Note, (105008), 8p, by Dennis Campbell,        Subjects: Automotive supplies; Control
Guiding Profitable Growth; (2236BC)         Susan L. Kulp                                  systems; Financial management;
Citigroup Technology Infrastructure         Year New : 2004                                Transfer pricing
Division: Financial Strategies for                                                         Length: 13p
Managing IT as a Business Within a          181117
Business; (2237BC) Global Insurance         Title: GTI Corp.                               101060
Company Private Client Group:               Author(s): Bartczak, Norman J.                 Title: General Brands Corp. (C)
Forecasting Key Employee Staffing           Publication Date: 04/07/1981                   Author(s): Haw kins, David F.
Levels--The Benefits of Time-Driven         Revision Date: 03/08/1983                      Publication Date: 12/05/2000
Activity-Based Costing; (2241BC)            Product Type: Case (Library)                   Product Type: Supplement (Gen Exp)
Jackson State University: Introducing       Abstract: Deals w ith the financial            Abstract: Supplements the (A) case.
Business Concepts into Education--The       problems facing a new chairman and             Withdrawn 01/30/01. Must be used with:
Benefits of Time-Driven Activity-Based      chief executive officer for the GTI            (100009) General Brands Corp. (A).
Costing; (5242BC) Transforming              Corporation. Students are asked to             Geographic Setting: United Kingdom
Unprofitable Customers: A Time-Driven       picture themselves in this position and to     Subjects: Mergers; United Kingdom
Activity-Based Costing Approach.            analyze GTI's ability to turn itself around.   Length: 2p
Subjects: NO                                Industry Setting: Electronic
SUBJECTS(KEYWORDS)                          components                                     186184
Length: 9p                                  Company Size: small                            Title: General Cinema: Post Completion
List Price: $6.95                           Subjects: Accounting policies;                 Reviews
Year New : 2007                             Corporate strategy; Electronics;               Author(s): Hertenstein, Julie H.; Chu,
                                            Executives; Financial analysis; Financial      Lily
181061                                      reporting                                      Publication Date: 02/06/1986
Title: G.A. Kleissler Co.                                                                  Revision Date: 01/30/1987



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Product Type: Case (Field)                   procedure that w ill motivate desirable       Earnings Assessment
Abstract: Describes the capital              performance by divis ion managers, and        Author(s): Haw kins, David F.
budgeting and post auditing systems in       be most acceptable to the more than           Publication Date: 03/08/2001
use at General Cinema Corporation. In        100 line general managers in the              Revision Date: 04/27/2001
the beverage division there are two post     company.                                      Product Type: Case (Library)
auditing systems. The first is a very        Industry Setting: Electronics industry        Abstract: A financial analyst reviews
accounting oriented internal audit           Company Size: Fortune 500                     General Electric's financial reports to
system which produces four-inch thick        Subjects: Control systems; Cost               learn more about U.S. Generally
notebooks of accounting worksheets. In       allocation; Line & staff management;          Accepted Accounting Principles (GAAP)
this process, actual costs are compared      Machinery; Performance effectiveness          and how they differs from international
to projected, and the process is             Length: 8p                                    accounting standards.
reviewed to see if standard procedures,                                                    Geographic Setting: Global
such as bid solicitation were followed.      182243                                        Industry Setting: Financial servic es
The second is a managerial system            Title: General Electric Co.: Quality of       Gross Revenues: $130 billion revenues
comparing actual costs, revenues and         Earnings Analysis                             Subjects: Electric industries; Financial
profits with the projected figures; more     Author(s): Bartczak, Norman J.                services
importantly, it also includes explanations   Publication Date: 06/01/1982                  Length: 29p
for variances. Can be used to discuss        Product Type: Case (Library)                  Supplementary Materials: Teaching
the usefulness of post-auditing; What        Abstract: Asks students to assess the         Note, (101095), 6p, by David F.
can be learned from post-audits? Are         "quality" of GE's earnings in 1973. This      Haw kins; Supplement (Spreadsheet),
they useful control mechanisms? How          case is best used in conjunction w ith        (101707), 0p, by David F. Haw kins
should a post-audit system be structured     Westinghouse Electric Corp.: Quality of
to maximize information flow and control,    Earnings Analysis. Students can then          101707
without sacrif icing too much                compare the "quality" of GE's 1973            Title: General Electric--2000: Quality of
management time?                             earnings to Westinghouse's.                   Earnings Assessment, Spreadsheets
Geographic Setting: Boston, MA               Geographic Setting: Northeastern              Author(s): Haw kins, David F.
Industry Setting: Film industry; Bottling    United States                                 Publication Date: 04/01/2001
& distribution industry                      Industry Setting: Electronics industry        Product Type: Supplement
Company Size: large                          Company Size: large                           (Spreadsheet)
Gross Revenues: $916 million 1984            Subjects: Accounting policies;                Abstract: Abstract to follow. Must be
revenues                                     Accounting procedures; Financial              used with: (101091) General Electric--
Subjects: Auditing; Beverages; Capital       analysis; Financial ratios; Financial         2000: Quality of Earnings Assessment.
investments; Entertainment industry;         reporting; Financial strategy                 Subjects: NO
Project evaluation; Resource allocation      Length: 28p                                   SUBJECTS(KEYWORDS)
Length: 25p                                  Supplementary Materials: Teaching             Length: 0p
Supplementary Materials: Teaching            Note, (183065), 18p, by Norman J.             Year New : 2005
Note, (187174), 14p, by Julie H.             Bartczak
Hertenstein                                                                                189081
                                             182226                                        Title: General Electric: Compliance
113121                                       Title: General Electric Co.: The Role of      Systems
Title: General Electric Co.                  Staff--1982                                   Author(s): Simons, Robert L.
Author(s): Anthony, Robert N.; Caplan        Author(s): Vancil, Richard F.; Vahlkamp       Publication Date: 01/11/1989
RH III                                       CA                                            Revision Date: 06/18/1993
Publication Date: 12/01/1963                 Publication Date: 04/16/1982                  Product Type: Case (Field)
Product Type: Case (Library)                 Revision Date: 01/25/1983                     Abstract: After General Electric (GE) is
Abstract: Company's approach to              Product Type: Case (Field)                    indicted in 1985 for defrauding the
measurement of operating performance         Abstract: Describes, from the point of        Department of Defense, Chairman John
of its decentralized units.                  view of Standley H. Hoch, vice                F. Welch takes dramatic steps to prevent
Geographic Setting: New York, NY             president, changes initiated by GE            a recurrence. This case documents the
Industry Setting: Electronic instruments     chairman and chief executiv e officer         new systems and procedures that are
& controls                                   John F. Welch, Jr. during the first year of   put in place to ensure that all GE
Gross Revenues: $4.457 billion sales         Welch's term of office. Focuses on            employees are aware of the boundaries
Event Year Start: 1961                       Welch's reduction in the size of staff,       of acceptable behavior. Closes with a
Event Year End: 1961                         creation of new staff roles, shif ting of     discussion of the benefits and costs of
Subjects: Control systems;                   responsibility to operations, and             Welch's approach. A follow -up to
Decentralization; Machinery;                 streamlining of the planning process.         General Electric: Valley Forge (A--H).
Performance measurement; Planning            May be used with General Electric Co.,        Facts and Figures on Defense
Length: 10p                                  Background Note. A videotape (9-882-          Procurement is intended to be used as
                                             554) is available for use w ith this case.    supplementary reading in teaching this
175053                                       Geographic Setting: Fairfield, CT             case.
Title: General Electric Co. (B)              Gross Revenues: $27.2 billion 1981            Geographic Setting: United States
Author(s): Vancil, Richard F.                sales                                         Industry Setting: Defense industry
Publication Date: 09/04/1974                 Subjects: Line & staff management;            Company Size: Fortune 500
Product Type: Case (Field)                   Organizational structure; Planning            Subjects: Business policy; Contracts;
Abstract: Corporate interest expense is      systems; Systems design                       Control systems; Ethics; Management
assigned to operating divis ions using a     Length: 4p                                    communication
procedure that has become ineffective.                                                     Length: 22p
Several alternativ e procedures are          101091                                        Supplementary Materials: Teaching
identified. The issue is to select a new     Title: General Electric--2000: Quality of     Note, (190051), 6p, by Robert L.



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Simons, Hilary A. Weston                    (189014), 1p, by Robert L. Simons, Wall     Electric: Valley Forge (A). Must be used
Year New : 2007                             Street Journal WSJ; Supplement (Field),     with: (189009) General Electric: Valley
                                            (189015), 1p, by Robert L. Simons;          Forge (A); (189010) General Electric:
189009                                      Supplement (Field), (189016), 1p, by        Valley Forge (B); (189011) General
Title: General Electric: Valley Forge (A)   Robert L. Simons                            Electric: Valley Forge (C); (189012)
Author(s): Simons, Robert L.                Year New : 2007                             General Electric: Valley Forge (D);
Publication Date: 01/11/1989                                                            (189013) General Electric: Valley Forge
Revision Date: 04/11/1991                   189012                                      (E); (189014) GENERAL ELECTRIC:
Product Type: Case (Field)                  Title: General Electric: Valley Forge (D)   VALLEY FORGE (F) US REMOVES
Abstract: A series of eight vignette        Author(s): Simons, Robert L.                MOST OF BAN ON CONTRACTS W/GE
cases designed to be taught in one          Publication Date: 01/11/1989                AFTER FIRM AGREES TO CHG.
classroom session. This case describes      Revision Date: 02/05/1991                   Subjects: Business government
a potential problem in the way that         Product Type: Supplement (Field)            relations; Contracts; Control systems;
General Electric has billed the             Abstract: Supplements General               Ethics; Management philosophy
government under a large defense            Electric: Valley Forge (A). Must be used    Length: 1p
contract. Designed to allow students to     with: (189009) General Electric: Valley     Supplementary Materials: Teaching
discuss what actions top managers and       Forge (A); (189010) General Electric:       Note, (190050), 9p, by Robert L.
the Department of Defense should take       Valley Forge (B); (189011) General          Simons, Hilary A. Weston; Supplement
at each step in the proceedings. Sets the   Electric: Valley Forge (C).                 (Field), (189016), 1p, by Robert L.
stage for the follow -up case, General      Subjects: Business government               Simons
Electric: Compliance Systems. Facts         relations; Contracts; Control systems;      Year New : 2007
and Figures on Defense Procurement is       Ethics; Management philosophy
intended to be used as supplementary        Length: 1p                                  189016
reading in teaching this case.              Supplementary Materials: Teaching           Title: General Electric: Valley Forge (H)
Geographic Setting: United States           Note, (190050), 9p, by Robert L.            Author(s): Simons, Robert L.
Industry Setting: Defense industry          Simons, Hilary A. Weston; Supplement        Publication Date: 01/11/1989
Company Size: Fortune 500                   (Field), (189013), 1p, by Robert L.         Revision Date: 02/05/1991
Subjects: Business government               Simons; Reprint, (189014), 1p, by           Product Type: Supplement (Field)
relations; Contracts; Control systems;      Robert L. Simons, Wall Street Journal       Abstract: See General Electric: Valley
Ethics; Management philosophy               WSJ; Supplement (Field), (189015), 1p,      Forge (A). Must be used with: (189009)
Length: 4p                                  by Robert L. Simons; Supplement             General Electric: Valley Forge (A);
Supplementary Materials: Supplement         (Field), (189016), 1p, by Robert L.         (189010) General Electric: Valley Forge
(Field), (189010), 1p, by Robert L.         Simons                                      (B); (189011) General Electric: Valley
Simons; Teaching Note, (190050), 9p,        Year New: 2007                              Forge (C); (189012) General Electric:
by Robert L. Simons, Hilary A. Weston;                                                  Valley Forge (D); (189013) General
Reprint, (189011), 1p, by Robert L.         189013                                      Electric: Valley Forge (E); (189014)
Simons, Philadelphia Inquirer;              Title: General Electric: Valley Forge (E)   GENERAL ELECTRIC: VALLEY
Supplement (Field), (189012), 1p, by        Author(s): Simons, Robert L.                FORGE (F) US REMOV ES MOST OF
Robert L. Simons; Supplement (Field),       Publication Date: 01/11/1989                BAN ON CONTRACTS W/GE AFTER
(189013), 1p, by Robert L. Simons;          Revision Date: 02/05/1991                   FIRM AGREES TO CHG; (189015)
Reprint, (189014), 1p, by Robert L.         Product Type: Supplement (Field)            General Electric: Valley Forge (G).
Simons, Wall Street Journal WSJ;            Abstract: Supplements General               Subjects: Business government
Supplement (Field), (189015), 1p, by        Electric: Valley Forge (A). Must be used    relations; Contracts; Control systems;
Robert L. Simons; Supplement (Field),       with: (189009) General Electric: Valley     Ethics; Management philosophy
(189016), 1p, by Robert L. Simons           Forge (A); (189010) General Electric:       Length: 1p
Year New : 2007                             Valley Forge (B); (189011) General          Supplementary Materials: Teaching
                                            Electric: Valley Forge (C); (189012)        Note, (190050), 9p, by Robert L.
189010                                      General Electric: Valley Forge (D).         Simons, Hilary A. Weston
Title: General Electric: Valley Forge (B)   Subjects: Business government               Year New : 2007
Author(s): Simons, Robert L.                relations; Contracts; Control systems;
Publication Date: 01/11/1989                Ethics; Management philosophy               192041
Revision Date: 02/05/1991                   Length: 1p                                  Title: General Mills, Inc.--1991:
Product Type: Supplement (Field)            Supplementary Materials: Teaching           Analyzing an Annual Report
Abstract: Supplements General               Note, (190050), 9p, by Robert L.            Author(s): Bruns, William J., Jr.; Ellison,
Electric: Valley Forge (A). Must be used    Simons, Hilary A. Weston; Reprint,          David J.
with: (189009) General Electric: Valley     (189014), 1p, by Robert L. Simons, Wall     Publication Date: 09/05/1991
Forge (A).                                  Street Journal WSJ; Supplement (Field),     Revision Date: 10/11/1991
Subjects: Business government               (189015), 1p, by Robert L. Simons;          Product Type: Case (Library)
relations; Contracts; Control systems;      Supplement (Field), (189016), 1p, by        Abstract: A directed analy sis of the
Ethics; Management philosophy               Robert L. Simons                            General Mills 1991 Annual Report.
Length: 1p                                  Year New : 2007                             Focuses on the basics of reading an
Supplementary Materials: Teaching                                                       annual report including analysis of
Note, (190050), 9p, by Robert L.            189015                                      financial statements, calc ulations of
Simons, Hilary A. Weston; Reprint,          Title: General Electric: Valley Forge (G)   financial ratios, and study of the layout
(189011), 1p, by Robert L. Simons,          Author(s): Simons, Robert L.                and message of an annual report.
Philadelphia Inquirer; Supplement           Publication Date: 01/11/1989                Geographic Setting: Minnesota
(Field), (189012), 1p, by Robert L.         Revision Date: 02/05/1991                   Industry Setting: Food industry;
Simons; Supplement (Field), (189013),       Product Type: Supplement (Field)            Restaurant industry
1p, by Robert L. Simons; Reprint,           Abstract: Supplements General               Company Size: Fortune 500



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Gross Revenues: $7 billion sales              Abstract: Financial ratios for              Management (A).
Subjects: Accounting procedures;              comparable companies to be used in          Subjects: NO
Financial analysis; Financial ratios;         conjunction with an analy sis of the        SUBJECTS(KEYWORDS)
Financial reporting; Food; Industry           General Mills Annual Report.                Length: 0p
analysis                                      Industry Setting: Food industry             Year New : 2005
Length: 11p                                   Subjects: Accounting procedures;
                                              Financial analysis; Financial ratios;       104064
193143                                        Financial reporting; Food; Industry         Title: General Motors Corp.: Retiree
Title: General Mills, Inc.: Analyzing an      analysis                                    Benefit Risk Management (B)
Annual Report                                 Length: 6p                                  Author(s): Haw kins, David F.; Cohen,
Author(s): Bruns, William J., Jr.;            Supplementary Materials: Teaching           Jacob
Zablatsky, Marc H.                            Note, (297062), 17p, by William E.          Publication Date: 01/30/2004
Publication Date: 04/16/1993                  Fruhan Jr.                                  Revision Date: 06/02/2005
Revision Date: 09/20/1996                                                                 Product Type: Supplement (Library)
Product Type: Case (Library)                  160005                                      Abstract: Supplements the (A) case.
Abstract: A directed analy sis of the         Title: General Motors Corp.                 Must be used with: (104041) General
General Mills 1992 Annual Report.             Author(s): Anthony, Robert N.               Motors Corp.: Retiree Benefit Risk
Focuses on the basics of reading an           Publication Date: 01/02/1960                Management (A).
annual report including analysis of           Product Type: Case (Pub Mat)                Subjects: Debt management; Employee
financial statements, calc ulations of        Abstract: Deals w ith the return on         benefits; Pension funds; Risk; Risk
financial ratios, and study of the layout     investment in regard to the pricing of a    management
and message of an annual report.              product.                                    Length: 2p
Geographic Setting: Minnesota                 Geographic Setting: Detroit, MI             Year New : 2004
Industry Setting: Food industry;              Industry Setting: Automotive industry
Restaurant industry                           Subjects: Automotive supplies; Pricing      186114
Company Size: Fortune 500                     strategy; Return on investment              Title: General Motors: Inflation
Gross Revenues: $8 billion sales              Length: 9p                                  Accounting
Subjects: Accounting procedures;                                                          Author(s): Haw kins, David F.
Financial analysis; Financial ratios;         104041                                      Publication Date: 10/16/1985
Financial reporting; Food; Industry           Title: General Motors Corp.: Retiree        Product Type: Case (Library)
analysis                                      Benefit Risk Management (A)                 Abstract: Examination of General
Length: 13p                                   Author(s): Haw kins, David F.; Cohen,       Motor's 1982 price change accounting
Supplementary Materials: Teaching             Jacob                                       presentation.
Note, (193162), 11p, by William J. Bruns      Publication Date: 11/08/2003                Geographic Setting: Global
Jr.                                           Revision Date: 03/10/2004                   Industry Setting: Automotive industry
                                              Product Type: Case (Library)                Gross Revenues: $60 billion sales
191049                                        Abstract: General Motors issues $17         Subjects: Automotive supplies; Cost
Title: General Mills, Inc.: Annual Report     billion and uses $10 billion to reduce an   accounting
Exercise                                      unfunded pension obligation.                Length: 10p
Author(s): Bruns, William J., Jr.; Ellison,   Geographic Setting: United States
David J.                                      Industry Setting: Automotive industry       187104
Publication Date: 09/20/1990                  Gross Revenues: $100 billion revenues       Title: Genetics Institute, Inc.
Revision Date: 10/04/1990                     Event Year Start: 2003                      Author(s): Rhea, James T.; Connolly,
Product Type: Case (Library)                  Event Year End: 2003                        Agnes
Abstract: A directed analy sis of the         Subjects: Debt management; Employee         Publication Date: 02/19/1987
1990 General Mills Annual Report. The         benefits; Pension funds; Risk; Risk         Revision Date: 03/31/1987
case focuses on the basics of reading an      management                                  Product Type: Case (Field)
annual report including analysis of           Length: 9p                                  Abstract: Genetics Institute, Inc. (GI),
financial statements, calc ulation of         Supplementary Materials: Teaching           the third largest biotechnology research
financial ratios, and study of the layout     Note, (104047), 8p, by David F.             and development company in the U.S.,
and message of the report.                    Haw kins, Jacob Cohen; Supplement           offered a wide range of expertis e in the
Geographic Setting: Minnesota                 (Library), (104064), 2p, by David F.        development of therapeutic protein
Industry Setting: Food industry;              Haw kins, Jacob Cohen; Supplement           products for the health care industry,
Consumer products                             (Spreadsheet), (104705), 0p, by David       whic h were licensed out to clients. With
Company Size: Fortune 500                     F. Haw kins, Jacob Cohen                    234 employees, $64 million in assets,
Gross Revenues: $6.4 billion sales            Year New : 2004                             and $33 million in w orking capital, GI
Subjects: Accounting procedures;                                                          was considering getting into
Financial analysis; Financial ratios;         104705                                      manufacturing of some of its
Financial reporting; Food; Industry           Title: General Motors Corp.: Retiree        recombinant DNA-based products. The
analysis                                      Benefit Risk Management (A),                various manufacturing options are
Length: 12p                                   Spreadsheet                                 weighed and a consensus favors a joint
                                              Author(s): Haw kins, David F.; Cohen,       venture w ith Wellcome, the British-based
197037                                        Jacob                                       pharmaceutical giant. Students are
Title: General Mills, Inc.: Appendix of       Publication Date: 01/08/2004                asked to assess this forward integration
Comparable Company Data                       Product Type: Supplement                    strategy.
Author(s): Bruns, William J., Jr.             (Spreadsheet)                               Geographic Setting: United States
Publication Date: 12/17/1996                  Abstract: Abstract to follow. Must be       Industry Setting: Biotechnology
Revision Date: 11/08/2006                     used with: (104041) General Motors          industry
Product Type: Note                            Corp.: Retiree Benefit Risk                 Number of Employees: 234



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Subjects: Biotechnology; Joint ventures;    Abstract: Bellcore's four service centers      Abstract: A German company must
Manufacturing strategy; Medical             were charging unrealistically high pric es     decide how to account under German
supplies; Research & development            internally. The transfer pric ing system       GAAP for a variety of contingency loss
Length: 23p                                 was at fault. Its four servic e centers were   events. Teaching Purpose: To contrast
                                            people intensive, and overhead costs           German and U.S. GAAP dealing w ith
303803                                      were allocated on the basis of total head      contingency losses.
Title: George McClelland at Kendall         count. Rental rates were a companywide         Geographic Setting: Germany
Square Research Corp., Video                average and did not distinguish open           Industry Setting: Chemical industry
Author(s): McFarlan, F. Warren; Paine,      space from labs or computer rooms,             Gross Revenues: DM 1 billion net
Lynn Sharp                                  whic h are more expensive to maintain.         assets
Publication Date: 09/01/2002                By making some simple adjustments,             Subjects: Accounting procedures;
Product Type: Case Video                    Bellcore made the system more                  Germany; Restructuring
Abstract: When George McClelland            accurate, allocating overhead according        Length: 9p
takes up his new job as chief               to the proportion of technic al and            Supplementary Materials: Teaching
administrative offic er at Kendall Square   administrative professionals in a              Note, (197065), 13p, by David F.
Research, he discovers a confusing          department and rental rates according to       Haw kins
situation. The seven-year-old computer      the kind of building space.
company's receivables are growing, and      Subjects: Cost accounting; Cost                2237BC
the documentation for past transactions     allocation; Pricing; Transfer pric ing         Title: Global Insurance Company Private
and customer orders is incomplete. With     Length: 7p                                     Client Group: Forecasting Key
the third quarter coming to an end, a                                                      Employee Staffing Levels --The Benefits
board meeting scheduled for the             186007                                         of Time-Driven Activity-Based Costing
follow ing week, and a stock offering on    Title: Glamour Fragrances, Inc.                Author(s): Kaplan, Robert S.; Anderson,
the horizon, McClelland must decide in      Author(s): Merchant, Kenneth A.;               Steven R.
short order what to do about this           McNair, C.J.                                   Publication Date: 04/04/2007
situation. Must be used w ith: (303036)     Publication Date: 12/30/1985                   Product Type: HBS Press Chapter
Kendall Square Research Corp. (A)           Product Type: Case (Field)                     Abstract: The Private Client Group of
(Abridged); (303037) Kendall Square         Abstract: Describes a failure of a cost        Global Insurance (disguis ed)
Research Corp. (B2) (Abridged).             reduction program. Should be used to           experienced explosive growth and
Industry Setting: Auditing; Computer        discuss purposes of cost reduction             turned to time-driven activity-based
industry                                    programs and their implementation.             budgeting to help plan for future
Subjects: Accounting policies;              Problems here are caused by                    resource capacity. Within this chapter,
Accounting procedures; Auditing;            overemphasis on short-term paybacks            the case study describes how to
Computer industry; Financial reporting      and an organizational culture that             integrate a staffing forecast system w ith
Length: 41 min                              causes conflict, not cooperation.              the enterpris e-wide business planning,
List Price: $150.00                         Geographic Setting: United States              budgeting, and forecasting system, and
                                            Industry Setting: Personal care                how to apply TDABC to budget and
2909                                        products                                       forecast resource consumption. May be
Title: Getting Numbers You Can Trust:       Company Size: mid-size                         used with: (2221BC) The Evolution of
The New Accounting (Paperback)              Gross Revenues: $400 million                   Time-Driven Activity-Based Costing:
Author(s): HBR                              revenues                                       Introduction; (2222BC) Estimating
Publication Date: 07/01/1990                Subjects: Control systems; Cost                Process Times: The Role of Time
Product Type: HBS Press Book                accounting; Cost control; Cost systems;        Equations; (2223BC) Capacity Cost
Abstract: Conventional management           Management accounting; Research &              Rates: The Practical Issues; (2236BC)
accounting yields numbers adequate for      development                                    Citigroup Technology Infrastructure
financial statements but unreliable for     Length: 17p                                    Division: Financial Strategies for
good management decision making. In                                                        Managing IT as a Business Within a
this paperback collection of Harvard        F0304D                                         Business; (2228BC) Fast-Track Profit
Business Review artic les, Robert           Title: Global Accounting Is Coming             Model: Creating the New Due-Diligence
Anthony, Robert Kaplan, and others          Author(s): Barker, Richard G.                  Process for Mergers and Acquisitions;
challenge the status quo and offer new      Publication Date: 04/01/2003                   (2229BC) Enhancing Business Process
methods for more effectiv e management      Product Type: Harvard Business                 Improvements: New Applications for
accounting. HBR paperbacks are              Review Artic le                                Time-Driven ABC; (2230BC) Kemps
regularly revis ed with recent articles.    Abstract: Accounting scandals have             LLC: Handling Product, Distribution,
Subjects: Accounting policies;              opened the door to international               and Customer Variety; (2231BC) Sanac
Accounting procedures; Cost                 influence on U.S. financial reporting.         Logistics: Time Equations to Capture
accounting; Cost allocation; Cost           Most important for U.S. companies,             Complexities in Logistics Performance;
systems                                     under emerging global standards,               (2234BC) Compton Financial: Using
Length: 87p                                 income statements w ill become a lot           Time-Driven ABC to Accomplish a Profit
List Price: $19.95                          more revealing.                                Turnaround; (2235BC) ATB Financial:
                                            Subjects: Accounting policies; Financial       Guiding Profitable Growth; (2241BC)
89507                                       reporting                                      Jackson State University: Introducing
Title: Getting Transfer Prices Right:       Length: 2p                                     Business Concepts into Education--The
What Bellcore Did                                                                          Benefits of Time-Driven Activity-Based
Author(s): Kovac, Edw ard J.; Troy,         197002                                         Costing; (2226BC) Implementing Time-
Henry P.                                    Title: Global Industries, AG                   Driven ABC Models: Launching a
Publication Date: 09/01/1989                Author(s): Haw kins, David F.                  Project; (2227BC) What-If Analysis and
Product Type: Harvard Business              Publication Date: 08/13/1996                   Activity-Based Budgeting: Forecasting
Review Artic le                             Product Type: Case (Gen Exp)                   Resource Demands.



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Industry Setting: Financial servic es;      Publication Date: 09/25/1986                  they could have been prevented, or at
Insurance industry                          Revision Date: 03/06/1991                     least detected more effectively. May be
Subjects: NO                                Product Type: LACC Case                       used with: (105S02) Graves Industries,
SUBJECTS(KEYWORDS)                          Abstract: The first in a series of cases      Inc. (A), Spanish Version; (105S04)
Length: 13p                                 that explores the causes and methods of       Graves Industries, Inc. (C): Consumer
List Price: $6.95                           fraudulent financial reporting and the        Hardw are Division, Spanish Version.
Year New : 2007                             lines between acceptable, unethical, and      Geographic Setting: Connecticut
                                            fraudulent behaviors. May be used w ith:      Company Size: large
188088                                      (105S03) Graves Industries, Inc. (B):         Gross Revenues: $700 million
Title: Glossary for Manufacturing Cost      Lohnes Marine Hardware Division,              revenues
Accounting Systems                          Spanish Version; (105S04) Graves              Subjects: Accounting procedures;
Author(s): Dearden, John                    Industries, Inc. (C): Consumer                Control systems; Ethics; Middle
Publication Date: 01/20/1988                Hardw are Division, Spanish Version.          management
Product Type: Miscellaneous                 Geographic Setting: Connecticut               Length: 6p
Educational Material                        Company Size: large
Abstract: Describes some basic              Gross Revenues: $700 million                  187046
definitions and concepts in cost            revenues                                      Title: Graves Industries, Inc. (B):
accounting.                                 Subjects: Accounting procedures;              Lohnes Marine Hardware Division
Subjects: Cost accounting                   Control systems; Ethics; Middle               Author(s): Merchant, Kenneth A.;
Length: 7p                                  management                                    Mulloy, Joseph P.
                                            Length: 5p                                    Publication Date: 09/25/1986
186207                                                                                    Revision Date: 03/06/1987
Title: Goolsbee, Inc.                       187045                                        Product Type: Case (Gen Exp)
Author(s): Cash, James I., Jr.; McGee,      Title: Graves Industries, Inc. (A)            Abstract: Describes events occurring
James V.                                    Author(s): Merchant, Kenneth A.;              over a four-year period in one divis ion of
Publication Date: 02/05/1986                Mulloy, Joseph P.                             Graves Industries. The divis ion goes
Product Type: Case (Library)                Publication Date: 09/25/1986                  through a business cycle and uses
Abstract: Centers on pricing,               Revision Date: 03/06/1991                     several methods of managing earnings
contribution to overhead, and cost          Product Type: Case (Gen Exp)                  to meet its budget targets. The purpose
systems. This is a rewrite of Hanson        Abstract: The first in a series of cases      of the case is to allow the exploration of
Manufacturing which includes case           that explores the causes and methods of       the causes of the unethical (or
software to support the cost and margin     fraudulent financial reporting and the        fraudulent) behaviors and ways in which
computations.                               lines between acceptable, unethical, and      they could have been prevented, or at
Geographic Setting: New England             fraudulent behaviors. May be used w ith:      least detected more effectively. May be
Industry Setting: Manufacturing             (187046) Graves Industries, Inc. (B):         used with: (187045) Graves Industries,
industries                                  Lohnes Marine Hardware Division;              Inc. (A); (187047) Graves Industries,
Subjects: Control systems; Cost             (187047) Graves Industries, Inc. (C):         Inc. (C): Consumer Hardw are Division.
systems; Merchandis ing; Pricing strategy   Consumer Hardw are Division.                  Geographic Setting: Connecticut
Length: 8p                                  Geographic Setting: Connecticut               Company Size: large
                                            Company Size: large                           Gross Revenues: $700 million
191080                                      Gross Revenues: $700 million                  revenues
Title: Grand Metropolitan PLC               revenues                                      Subjects: Accounting procedures;
Author(s): Haw kins, David F.               Subjects: Accounting procedures;              Control systems; Ethics; Middle
Publication Date: 10/24/1990                Control systems; Ethics; Middle               management
Revision Date: 02/18/1992                   management                                    Length: 5p
Product Type: Case (Pub Mat)                Length: 5p                                    Supplementary Materials: Teaching
Abstract: Students must identif y           Supplementary Materials: Teaching             Note, (187179), 6p, by Kenneth A.
differences between U.K. GAAP and           Note, (187179), 6p, by Kenneth A.             Merchant; Case Video, (887529), 19
U.S. GAAP and restate Grand                 Merchant; Case Video, (887529), 19            min, by Kenneth A. Merchant
Metropolitan's 1989 net income to a U.S.    min, by Kenneth A. Merchant
GAAP basis. The relevance of restated                                                     105S04
net income is used for equity valuation     105S03                                        Title: Graves Industries, Inc. (C):
purposes.                                   Title: Graves Industries, Inc. (B):           Consumer Hardw are Division, Spanish
Geographic Setting: United Kingdom          Lohnes Marine Hardware Division,              Version
Industry Setting: Food & beverage           Spanish Version                               Author(s): Merchant, Kenneth A.;
industries                                  Author(s): Merchant, Kenneth A.;              Mulloy, Joseph P.
Gross Revenues: $15 billion sales           Mulloy, Joseph P.                             Publication Date: 09/25/1986
Subjects: Financial analysis ;              Publication Date: 09/25/1986                  Revision Date: 02/20/1991
International business; United Kingdom      Revision Date: 03/06/1987                     Product Type: LACC Case
Length: 25p                                 Product Type: LACC Case                       Abstract: Describes events occurring
Supplementary Materials: Teaching           Abstract: Describes events occurring          over a three-year period in a divis ion of
Note, (197091), 20p, by David F.            over a four-year period in one divis ion of   Graves Industries. The divis ion is being
Haw kins                                    Graves Industries. The divis ion goes         squeezed for profit, and managers in the
                                            through a business cycle and uses             division get involved in some fraudulent
105S02                                      several methods of managing earnings          financial reporting schemes involving
Title: Graves Industries, Inc. (A),         to meet its budget targets. The purpose       revenues and capitalization of expenses.
Spanish Version                             of the case is to allow the exploration of    A number of issues are raised
Author(s): Merchant, Kenneth A.;            the causes of the unethical (or               concerning causes of the frauds and
Mulloy, Joseph P.                           fraudulent) behaviors and ways in which       methods of preventing and/or detecting



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them. May be used w ith: (102S02)            Length: 19 min                                  SUBJECTS(KEYWORDS)
America Online, Inc., Spanish Version;       List Price: $150.00                             Length: 0p
(102S03) Citibank: Performance               Supplementary Materials: Video                  Year New : 2005
Evaluation, Spanish Version.                 Transcript, (187136), 7p, by Kenneth A.
Geographic Setting: Connecticut              Merchant                                        172042
Company Size: large                                                                          Title: Great Southwest Corp. (A)
Gross Revenues: $700 million                 180044                                          Author(s): Shank, John K.
revenues                                     Title: Grayson University Police                Publication Date: 08/01/1971
Subjects: Accounting procedures;             Department                                      Product Type: Case (Library)
Control systems; Ethics; Middle              Author(s): Herzlinger, Regina E.                Abstract: Describes a controversial
management                                   Publication Date: 10/22/1979                    accounting decis ion made by the
Length: 7p                                   Revision Date: 05/14/1993                       company and the reaction to it by
                                             Product Type: Case (Field)                      professional investment counselors and
187047                                       Abstract: A new police chief takes              by the company's shareholders.
Title: Graves Industries, Inc. (C):          control of a univ ersity force, which           Geographic Setting: United States
Consumer Hardw are Division                  resists change. The specif ic focus is on       Industry Setting: Real estate
Author(s): Merchant, Kenneth A.;             the effects of a management information         developments
Mulloy, Joseph P.                            system as an instrument of change.              Gross Revenues: $150 million assets
Publication Date: 09/25/1986                 Geographic Setting: Cambridge, MA               Subjects: Auditing; Financial reporting;
Revision Date: 02/20/1991                    Industry Setting: Law enforcement               Real estate; Stockholders; Tax
Product Type: Case (Gen Exp)                 Company Size: mid-size                          accounting
Abstract: Describes events occurring         Subjects: Control systems; Higher               Length: 24p
over a three-year period in a divis ion of   education; Information systems;
Graves Industries. The divis ion is being    Operations management; Organizational           172043
squeezed for profit, and managers in the     behavior; Organiz ational change; Public        Title: Great Southwest Corp. (B)
division get involved in some fraudulent     policy                                          Author(s): Shank, John K.
financial reporting schemes involving        Length: 14p                                     Publication Date: 08/01/1971
revenues and capitalization of expenses.     Supplementary Materials: Teaching               Product Type: Supplement (Library)
A number of issues are raised                Note, (193112), 5p, by Regina E.                Abstract: Deals w ith a major writedown
concerning causes of the frauds and          Herzlinger                                      in the assets of the company. From net
methods of preventing and/or detecting                                                       worth of $150 million in 1969, the
them. May be used w ith: (187045)            104070                                          company wrote off over $125 million in
Graves Industries, Inc. (A); (187046)        Title: The Great Atlantic & Pacific Tea         1970. Must be used w ith: (172042)
Graves Industries, Inc. (B): Lohnes          Company, Inc.                                   Great Southwest Corp. (A).
Marine Hardw are Division.                   Author(s): Haw kins, David F.; Cohen,           Industry Setting: Auditing; Real estate
Geographic Setting: Connecticut              Jacob                                           Subjects: Auditing; Financial reporting;
Company Size: large                          Publication Date: 02/13/2004                    Real estate; Stockholders; Tax
Gross Revenues: $700 million                 Revision Date: 04/29/2004                       accounting
revenues                                     Product Type: Case (Library)                    Length: 3p
Subjects: Accounting procedures;             Abstract: Analysts believe bankruptcy is
Control systems; Ethics; Middle              a distinct possibility for A&P in the future.   UV0442
management                                   The company believes otherwis e.                Title: Greenlawn Commercial Package
Length: 7p                                   Geographic Setting: United States               Business
Supplementary Materials: Teaching            Industry Setting: Retail industry               Author(s): Allen, Brandt
Note, (187179), 6p, by Kenneth A.            Gross Revenues: $10 billion revenues            Publication Date: 05/29/2002
Merchant; Case Video, (887529), 19           Event Year Start: 2004                          Product Type: Case (Field)
min, by Kenneth A. Merchant                  Event Year End: 2004                            Abstract: This case is used to study
                                             Subjects: Bankruptcy; Debt                      cost-based decision analysis. It has
887529                                       management; Forecasting                         incremental, variable, semivariable, and
Title: Graves Industries, Inc., Video        Length: 18p                                     sunk costs in a classic cost-price-volume
Author(s): Merchant, Kenneth A.              Supplementary Materials: Teaching               situation, set in a service business.
Publication Date: 05/12/1987                 Note, (104072), 15p, by David F.                Subjects: NO
Product Type: Case Video                     Haw kins; Supplement (Spreadsheet),             SUBJECTS(KEYWORDS)
Abstract: Presents excerpts from             (104707), 0p, by David F. Haw kins,             Length: 3p
expert-panel discussion of Graves            Jacob Cohen                                     Year New: 2007
Industries, Inc. The focus of the excerpts   Year New : 2004
is on: 1) where the company went                                                             183088
wrong, 2) whether top management and         104707                                          Title: Grindel College
the board of directors should be faulted,    Title: The Great Atlantic & Pacific Tea         Author(s): Anthony, Robert N.
and 3) what the division controller should   Company, Inc., Spreadsheet                      Publication Date: 09/14/1982
do. Must be used with: (187047) Graves       Author(s): Haw kins, David F.; Cohen,           Revision Date: 07/02/1985
Industries, Inc. (C): Consumer               Jacob                                           Product Type: Case (Field)
Hardw are Division; (187046) Graves          Publication Date: 02/19/2004                    Abstract: A college proposes to charge
Industries, Inc. (B): Lohnes Marine          Product Type: Supplement                        off-campus students 15% of the room
Hardw are Division; (187045) Graves          (Spreadsheet)                                   rent charged to dormitory residents. The
Industries, Inc. (A).                        Abstract: Abstract to follow. Must be           students object. At is sue is the equitable
Subjects: Accounting procedures;             used with: (104070) The Great Atlantic          allocation of costs betw een dormitories
Board of directors; Control systems;         & Pacific Tea Company, Inc.                     and education, and the equitable price to
Ethics; Middle management                    Subjects: NO                                    charge for tuition and for room rent.



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Industry Setting: Colleges &                 Industry Setting: Medical supplies           analysis; Models; Software
universities                                 Company Size: start-up                       Length: 8p
Company Size: small                          Gross Revenues: $1 billion revenues
Subjects: Cost allocation; Higher            Subjects: Control systems; Incentives;       184061
education; Nonprofit organiz ations;         Medical supplies; Planning systems;          Title: H-A Technologies (B), Software
Pricing                                      Risk management; Strategy                    Case
Length: 6p                                   implementation                               Author(s): Porter, Leslie R.
                                             Length: 17p                                  Publication Date: 12/12/1983
178113                                       Supplementary Materials: Teaching            Revision Date: 05/07/1986
Title: Growth Analysis                       Note, (199056), 9p, by Robert L.             Product Type: Softw are Case
Author(s): Haw kins, David F.;               Simons, Antonio Davila                       Abstract: Having completed the
Pearlman, Leslie K.                                                                       spreadsheet forecasts of H-A
Publication Date: 11/01/1977                 180091                                       Technologies' sales and profits for the
Revision Date: 02/01/1979                    Title: Guilford County Girl Scout Council    next five years, the president decides to
Product Type: Note                           Author(s): Herzlinger, Regina E.             expand the worksheet to include a pro
Abstract: Technical note to illustrate the   Publication Date: 08/15/1979                 forma balance sheet for the next five
concepts of sustainable growth analysis      Revision Date: 05/14/1993                    years. Provides students with step-by-
and growth measurement.                      Product Type: Case (Field)                   step instructions on building an income
Subjects: Growth strategy; Statistical       Abstract: Describes a social servic e        statement that ties to the balance sheet.
analysis                                     agency that decides to stabilize its         Must be used with H.A. Technologies
Length: 40p                                  financial future by constructing an          (A). Software for this case is available on
                                             endorsement fund. Describes how the          Diskette No. 1 (9-086-001). Requires:
175244                                       organization created the fund. Raises        Lotus 1-2-3 Release 1A; Category:
Title: Guaranteed Student Loan               the question of the equity of deferring      Exhibit Template.
Program (A)                                  the provis ion of services through the       Industry Setting: Computer industry
Author(s): Herzlinger, Regina E.;            creation of such a fund.                     Subjects: Computer industry; Financial
Chakravarthy, Baleji S.                      Industry Setting: Servic e industries        analysis; Models; Software
Publication Date: 04/01/1975                 Gross Revenues: $1 million budget            Length: 7p
Revision Date: 05/14/1993                    Subjects: Control systems; Ethics;
Product Type: Case (Library)                 Financial management; Nonprofit              3375
Abstract: Describes the financial            accounting; Nonprofit organizations;         Title: HBS Toolkit
performance of the Student Loan              Public policy; Social services               Publication Date: 06/01/2000
Insurance Fund, administered by the          Length: 8p                                   Product Type: HBS Toolkit
Office of Education, DHEW, for fiscal        Supplementary Materials: Teaching            Abstract: The HBS Toolkit is a
years 1968-70. Illustrates: 1) accounting    Note, (193107), 2p, by Regina E.             collection of 19 Web-based tools :
discrepancies, 2) problems of                Herzlinger                                   ACCOUNTING: Double- Entry
governmental fund accounting, 3)                                                          Accounting Workbook; Financial Ratio
accounting in nonprofit enterprises, and     184060                                       Analysis; Depreciation Calculator.
4) accounting for insurance.                 Title: H-A Technologies (A), Software        FINANCE: Sustainable Grow th Rate
Geographic Setting: United States            Case                                         and DuPont Ratio Analysis; Capital
Industry Setting: Government &               Author(s): Porter, Leslie R.                 Asset Pricing Model; Weighted Average
regulatory                                   Publication Date: 12/12/1983                 Cost of Capital Valuation; Adjusted
Event Year Start: 1968                       Revision Date: 05/07/1986                    Present Value Valuation; Basic
Subjects: Federal government;                Product Type: Softw are Case                 Terminal Value; Comparison Valuation;
Government agencies; Insurance;              Abstract: The president and sole owner       Venture Capital Method Valuation;
Nonprofit accounting                         of H-A Technologies must obtain funding      Employee Stock Option Calculator;
Length: 8p                                   to start manufacturing his new idea, a       Black-Scholes Option Calculator.
Supplementary Materials: Teaching            card to be inserted into the back of an      MARKETING: Breakeven Analysis;
Note, (176195), 5p, by Regina E.             Apple II computer that w ould enable it to   Lifetime Customer Value Calculator.
Herzlinger                                   emulate the IBM PC. To be considered         OPERATIONS: Basic Operations Self -
                                             for a corporate loan, he must present to     Instructional Workbook; Statistical
198076                                       the bank a set of pro forma income           Process Control Chart Workbook;
Title: Guidant Corp.: Shaping Culture        statements and balance sheets for the        Economic Order Quantity Calculator.
Through Systems                              next five years. Provides a working          STATISTICS: Introduction to Statistics
Author(s): Simons, Robert L.; Davila,        problem for students learning how to use     Using Excel Workbook; Introduction to
Antonio                                      a spreadsheet program. This case             Regression Using Excel Workbook.
Publication Date: 04/01/1998                 introduces students to what a                Subjects: Breakeven analy sis; Financial
Revision Date: 05/11/2000                    spreadsheet is , how to move around a        analysis; Financial ratios; Process
Product Type: Case (Field)                   spreadsheet, how changes are made,           analysis; Quantitative analysis; Valuation
Abstract: Guidant is a successful IPO        how the results of these changes flow        List Price: $00.00
start-up selling pacemakers and              through the model, and how to extend
defibrillators. The case describes how       the model by adding new lines. Must be       189096
managers install systems to balance          used with H-A Technologies (B).              Title: HCC Industries
innovation and control. Three parts of a     Software for this case is available on       Author(s): Merchant, Kenneth A.;
shareholder value strategy are               Diskette No. 1 (9-086-001). Requires:        Ferreira, Lourdes
described. Controls include incentive        Lotus 1-2-3 Release 1A; Category:            Publication Date: 10/31/1988
systems, beliefs systems, and risk           Exhibit Template.                            Revision Date: 02/28/1990
management systems.                          Industry Setting: Computer industry          Product Type: Case (Field)
Geographic Setting: United States            Subjects: Computer industry; Financial       Abstract: Describes a corporation that



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switches its philosophy of budgeting       Subjects: Budgeting; Entertainment           Hertenstein, Julie H.
from "stretch" targets to "minimum         industry; Market analysis ; Spain; Sports;   Publication Date: 11/01/1978
performance standard" targets. The         Strategic planning; Strategy                 Revision Date: 06/04/1985
change has implications for                implementation; Systems analysis             Product Type: Case (Field)
management incentives, compensation,       Length: 27p                                  Abstract: Hanson Industries produces
and corporate planning. Early results      Supplementary Materials: Teaching            and sells an award-w inning design ski
suggest the concept was not                Note, (106072), 26p, by F. Asis              boot. Describes the company history
implemented w ell, even if it was a good   Martinez-Jerez                               from founding through July 1978, the
idea.                                      Year New : 2005                              product, production processes,
Geographic Setting: California                                                          marketing strategy, and background
Industry Setting: Fluid control, pump &    9-107-S21                                    information for related cases on
seal industries                            Title: Hala Madrid: Managing Real            budgeting and finance. May be used
Company Size: small                        Madrid Club de Futbol, the Team of the       with: (179077) Hanson Industries (B);
Gross Revenues: $36 million annual         Century, Spanish Version                     (279066) Hanson Industries (C).
revenues                                   Author(s): Martinez-Jerez, F. Asis; de       Geographic Setting: Boulder, CO
Subjects: Budgeting; Control systems;      Albornoz , Rosario M.                        Industry Setting: Ski
Goal setting; Incentives; Management by    Publication Date: 11/02/2004                 Company Size: small
objectives; Planning systems               Product Type: LACC Case                      Gross Revenues: $9.8 million sales
Length: 16p                                Abstract: Florentino Perez, the              Subjects: Budgeting; Financing;
Supplementary Materials: Teaching          president of Real Madrid, a leading          Marketing strategy; Production
Note, (190199), 7p, by Kenneth A.          European soccer team, is preparing for a     processes; Recreational equipment;
Merchant; Case Video, (890518), 15         press conference in whic h he will be        Strategic planning
min, by Kenneth A. Merchant                asked about his plans for the coming         Length: 14p
                                           season. Economic success and some            Supplementary Materials: Teaching
890518                                     sports mishaps during the prior season       Note, (180164), 11p, by William J. Bruns
Title: HCC Industries: The Budgeting       represent the scenario in which planning     Jr., Julie H. Hertenstein
Philosophy and What Happened, Video,       decisions are made.
(VHS)                                      Geographic Setting: Spain                    179077
Author(s): Merchant, Kenneth A.            Industry Setting: Soccer                     Title: Hanson Industries (B)
Publication Date: 04/05/1990               Number of Employees: 400                     Author(s): Bruns, William J., Jr.;
Product Type: Case Video                   Gross Revenues: $260 million                 Hertenstein, Julie H.
Abstract: Provides information on w hat    eurodollars revenues                         Publication Date: 11/01/1978
happened after a major budget system       Event Year Start: 2004                       Revision Date: 06/12/1985
change. Must be used with: (189096)        Event Year End: 2004                         Product Type: Case (Field)
HCC Industries.                            Subjects: NO                                 Abstract: Provides a complete
Subjects: Budgeting; Control systems;      SUBJECTS(KEYWORDS)                           description of the processes used in
Goal setting; Incentives; Management by    Length: 29p                                  preparing a budget (annual operating
objectives; Planning systems               Year New : 2005                              plan). Starting with basic product line
Length: 15 min                                                                          decisions, management prepares a
List Price: $150.00                        198089                                       budget that integrates production and
Supplementary Materials: Video             Title: Hamilton Financial Investments:       marketing w ithin constraints of financial
Transcript, (190189), 6p, by Kenneth A.    A Franchise Built on Trust                   feasibility. The budget is the basis for
Merchant                                   Author(s): Simons, Robert L.; Davila,        internal control of operations and for
                                           Antonio                                      negotiations w ith banks for seasonal
105013                                     Publication Date: 04/15/1998                 financing. May be used w ith: (179076)
Title: Hala Madrid: Managing Real          Revision Date: 11/03/1999                    Hanson Industries (A); (279066)
Madrid Club de Futbol, the Team of the     Product Type: Case (Field)                   Hanson Industries (C).
Century                                    Abstract: Provides a vehicle for             Geographic Setting: Boulder, CO
Author(s): Martinez-Jerez, F. Asis; de     students to evaluate risk management in      Industry Setting: Ski
Albornoz , Rosario M.                      the fast-paced mutual funds industry. A      Company Size: small
Publication Date: 11/02/2004               new risk manager has been hired to           Gross Revenues: $9.8 million sales
Revision Date: 06/08/2006                  install new management controls and          Subjects: Budgeting; Control systems;
Product Type: Case (Field)                 procedures. A series of decisions will       Financial analysis; Marketing strategy;
Abstract: Florentino Perez, the            determine how much business and              Production planning; Recreational
president of Real Madrid, a leading        franchis e risk the business w ill assume.   equipment; Short term financing
European soccer team, is preparing for a   Geographic Setting: United States            Length: 17p
press conference in whic h he will be      Industry Setting: Mutual fund                Supplementary Materials: Teaching
asked about his plans for the coming       Subjects: Control systems; Financial         Note, (180164), 11p, by William J. Bruns
season. Economic success and some          services; Franchising; Mutual funds;         Jr., Julie H. Hertenstein
sports mishaps during the prior season     Performance measurement; Risk
represent the scenario in which planning   management; Strategy implementation          203S10
decisions are made.                        Length: 22p                                  Title: Hanson Industries (C), Spanish
Geographic Setting: Spain                  Supplementary Materials: Teaching            Version
Industry Setting: Soccer                   Note, (199059), 9p, by Robert L.             Author(s): Hayes, Samuel L., III
Number of Employees: 400                   Simons, Antonio Davila                       Publication Date: 01/01/1979
Gross Revenues: $260 million                                                            Product Type: LACC Case
eurodollars revenues                       179076                                       Abstract: The management of Hanson
Event Year Start: 2004                     Title: Hanson Industries (A)                 is examining its near-term cash needs
Event Year End: 2004                       Author(s): Bruns, William J., Jr.;           and the possible longer-term generation



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of earnings and cash.                       179223                                      Recreational equipment; Short term
Geographic Setting: Colorado                Title: Hanson Industries (D3)               financing
Industry Setting: Ski                       Author(s): Bruns, William J., Jr.;          Length: 9p
Company Size: small                         Hertenstein, Julie H.                       Supplementary Materials: Teaching
Gross Revenues: $9.8 million sales          Publication Date: 07/01/1979                Note, (191031), 9p, by William J. Bruns
Subjects: Capital budgeting; Cash flow ;    Product Type: Case (Library)                Jr.
Forecasting; Long term financing;           Abstract: Provides a continuation of
Recreational equipment                      Hanson Industries (D2).                     105027
Length: 8p                                  Geographic Setting: Boulder, CO             Title: Harley-Davidson, Inc.: Motorcycle
                                            Industry Setting: Ski                       Manufacturer or Financing Company?
279066                                      Company Size: small                         Author(s): Miller, Gregory S.; Cohen,
Title: Hanson Industries (C)                Gross Revenues: $9 million sales            Jacob
Author(s): Hayes, Samuel L., III            Subjects: Budgeting; Financial analysis ;   Publication Date: 09/09/2004
Publication Date: 01/01/1979                Forecasting; Marketing strategy;            Revision Date: 09/28/2006
Revision Date: 04/17/1986                   Recreational equipment; Simulation          Product Type: Case (Library)
Product Type: Case (Field)                  Length: 13p                                 Abstract: Harley-Davidson
Abstract: The management of Hanson                                                      manufactures and sells motorcycles. It
is examining its near-term cash needs       102S18                                      also provides financing for retail
and the possible longer-term generation     Title: Hanson Manufacturing Co.,            purchases and dealer stock. Although
of earnings and cash. May be used with:     Spanish Version                             Harley's performance has been very
(179076) Hanson Industries (A);             Author(s): Anthony, Robert N.; Lavoie,      strong, analysts and the press have
(179077) Hanson Industries (B).             Robert L.                                   questioned its use of a special-purpose
Geographic Setting: Colorado                Publication Date: 04/01/1956                entity to sell securities collateralized by
Industry Setting: Ski                       Revision Date: 09/01/1982                   its financing activ ities. Harley's
Company Size: small                         Product Type: LACC Case                     management must decide how to
Gross Revenues: $9.8 million sales          Abstract: Centers on pricing,               balance the street's suspic ion of this
Subjects: Capital budgeting; Cash flow ;    contribution to overhead, cost system.      activity w ith its strategy of providing a
Forecasting; Long term financing;           Industry Setting: Merchandising             "whole motorcycle experience" and the
Recreational equipment                      Subjects: Control systems; Cost             high level of profits created by the
Length: 8p                                  systems; Merchandis ing; Pricing strategy   current arrangement.
                                            Length: 7p                                  Geographic Setting: Milw aukee, WI
179221                                                                                  Industry Setting: Manufacturing
Title: Hanson Industries (D1)               156004                                      industries
Author(s): Bruns, William J., Jr.;          Title: Hanson Manufacturing Co.             Number of Employees: 8,800
Hertenstein, Julie H.                       Author(s): Anthony, Robert N.; Lavoie,      Gross Revenues: $4.6 billion revenues
Publication Date: 07/01/1979                Robert L.                                   Event Year Start: 2004
Product Type: Case (Library)                Publication Date: 04/01/1956                Event Year End: 2004
Abstract: Takes financial data              Revision Date: 09/01/1982                   Subjects: Accounting policies;
combined w ith assumptions about the        Product Type: Case (Library)                Communication strategy; Financial
future from Hanson Industries (C), and      Abstract: Centers on pricing,               reporting; Financing; Manufacturing;
presents six years of future financials     contribution to overhead, cost system.      Motorcycles
produced by a computer simulation           Industry Setting: Merchandising             Length: 21p
program.                                    Subjects: Control systems; Cost             Supplementary Materials: Teaching
Geographic Setting: Boulder, CO             systems; Merchandis ing; Pricing strategy   Note, (107022), 11p, by Gregory S.
Industry Setting: Ski                       Length: 5p                                  Miller
Company Size: small                                                                     Year New : 2004
Gross Revenues: $9 million sales            187038
Subjects: Budgeting; Financial analysis ;   Title: Hanson Ski Products                  186160
Forecasting; Marketing strategy;            Author(s): Bruns, William J., Jr.;          Title: Harnischfeger Corp.
Recreational equipment; Simulation          Hertenstein, Julie H.                       Author(s): Palepu, Krishna G.
Length: 5p                                  Publication Date: 08/14/1986                Publication Date: 11/27/1985
                                            Revision Date: 09/13/2004                   Revision Date: 08/21/1997
179222                                      Product Type: Case (Field)                  Product Type: Case (Library)
Title: Hanson Industries (D2)               Abstract: At the end of the budget          Abstract: Presents an analy sis of
Author(s): Bruns, William J., Jr.;          cycle, the manager must test whether        Harnischfeger's quality of earnings, and
Hertenstein, Julie H.                       plans are feasible given financing          the investment potential of the
Publication Date: 07/01/1979                arrangements and constraints. Cash          company's stock in light of the
Product Type: Case (Library)                needs are great due to seasonality.         company's turnaround strategy.
Abstract: Provides a continuation of        Needed loans must be calculated at fiv e    Geographic Setting: Milw aukee, WI
Hanson Industries (D1).                     separate dates, and financial position      Industry Setting: Machinery industry
Geographic Setting: Boulder, CO             projected. This is a rewritten version of   Company Size: Fortune 500
Industry Setting: Ski                       Hanson Industries (B) and (C).              Gross Revenues: $399 million sales
Company Size: small                         Geographic Setting: Colorado                Subjects: Financial reporting; Financial
Gross Revenues: $9 million sales            Industry Setting: Ski                       strategy; Securities analy sis
Subjects: Budgeting; Financial analysis ;   Company Size: small                         Length: 23p
Forecasting; Marketing strategy;            Gross Revenues: $10 million sales           Supplementary Materials: Teaching
Recreational equipment; Simulation          Subjects: Accounting policies;              Note, (187152), 8p, by Krishna G.
Length: 7p                                  Accounting procedures; Budgeting;           Palepu
                                            Cash flow ; Financial planning;



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BESTSELLER                                  Product Type: Catalog                          Company Size: small
                                            Abstract: Catalog.                             Gross Revenues: $2 billion assets
187157                                      Subjects: Electronic commerce; Internet        Subjects: Accounting policies; Banking;
Title: Harold Kratz                         Length: 48p                                    Holding companies; Recessions;
Author(s): McFarlan, F. Warren                                                             Regulation
Publication Date: 04/01/1987                187131                                         Length: 18p
Product Type: Case (Gen Exp)                Title: Harvard-Radcliffe Colleges: The         Supplementary Materials: Teaching
Abstract: An introductory case in the       Joint 25th Reunion                             Note, (193024), 12p, by Kris hna G.
construction of financial statements from   Author(s): Herzlinger, Regina E.;              Palepu, G. Peter Wilson, Jane Palley
basic financial transactions where          Ferreira, Lourdes                              Katz
inflation accounting is an issue. A         Publication Date: 02/27/1987
rewritten version of an earlier case.       Revision Date: 04/27/1987                      185084
Geographic Setting: United States           Product Type: Case (Field)                     Title: Health Stop (A): Strategy
Industry Setting: Hose, clamp & band        Abstract: Radcliffe was considering            Author(s): Herzlinger, Regina E.; Kane,
industries                                  having Harvard organiz e joint 25th            Nancy M.; Lallman, Joyce
Company Size: small                         reunions for both alumnae and alumni.          Publication Date: 02/06/1985
Subjects: Financial reporting; Metals       For this servic e Radcliffe had to             Revision Date: 09/11/2008
Length: 3p                                  negotiate a transfer price. Harvard            Product Type: Case (Field)
                                            wanted it to be a full cost price whereas      Abstract: Reviews the strategy of a for-
177244                                      Radcliffe wanted to pay only marginal          profit chain of ambulatory health care
Title: Harriman Center for                  cost. Other issues include control in          services.
Communications                              nonprofit organiz ations and the historic al   Geographic Setting: Massachusetts
Author(s): Herzlinger, Regina E.;           evolution of the women's college               Industry Setting: Health care industry
Sherman D                                   (Radcliffe). This case can serve as an         Gross Revenues: $6 million assets
Publication Date: 05/31/1977                illustration of two-step pric ing for          Subjects: Breakeven analy sis;
Revision Date: 05/14/1993                   determination of transfer prices, when         Entrepreneurial management; Financial
Product Type: Case (Gen Exp)                services are available only internally.        analysis; Health services; Services;
Abstract: A basic fund-accounting case.     Geographic Setting: Cambridge, MA              Valuation
Contains tw o years of transactions for a   Industry Setting: Education industry           Length: 14p
new ly formed education institution.        Subjects: Nonprofit organiz ations;            Supplementary Materials: Teaching
Requires the students to accrue the data    Transfer pricing                               Note, (187125), 11p, by Regina E.
given, sort the data into funds, and to     Length: 9p                                     Herzlinger, S.S. Epstein; Teaching Note,
specify the implications of the financial                                                  (192117), 7p, by Regina E. Herzlinger
statements.                                 194155                                         NEW
Geographic Setting: United States           Title: Harvey Cohen
Industry Setting: Education industry        Author(s): McFarlan, F. Warren                 186172
Subjects: Higher education; Nonprofit       Publication Date: 06/08/1994                   Title: Health Stop (B): The Medical
accounting                                  Product Type: Case (Gen Exp)                   Offices
Length: 3p                                  Abstract: An introductory case in the          Author(s): Rhea, James T.
Supplementary Materials: Teaching           construction of financial statements from      Publication Date: 12/18/1985
Note, (177255), 8p, by Regina E.            basic financial transactions where             Revision Date: 05/14/1993
Herzlinger,                                 inflation accounting is an issue. A            Product Type: Case (Field)
                                            rewritten version of an earlier case.          Abstract: The company owns and
174076                                      Geographic Setting: United States              operates a chain of physicians' offic es.
Title: Harte-Hanks Newspapers, Inc.         Industry Setting: Hose, clamp & band           The dual management structure
Author(s): Shank, John K.; Simons LH        industries                                     characteristic of health care providers is
III                                         Company Size: small                            evident, with the associated problems of
Publication Date: 11/01/1973                Subjects: Financial reporting; Metals          managing physicians. Objectives include
Revision Date: 08/23/1985                   Length: 3p                                     students' realizing how to manage in the
Product Type: Case (Field)                                                                 health care setting, to detect the
Abstract: Describes a partic ular           192064                                         variability in resource utilization which
acquisition by this newspaper chain.        Title: Haw keye Bancorporation                 exists and the management implications
Subjects covered include mechanics of       Author(s): Palepu, Krishna G.; Wilson,         thereof, and to analy ze whether such a
"pooling" versus "purchase" accounting,     G. Peter; Katz, Jane Palley                    niche as occupied by the company is a
criteria for use of pooling method, and     Publication Date: 10/16/1991                   viable business opportunity.
strategic consideration in merger           Revision Date: 10/07/1996                      Geographic Setting: Massachusetts
accounting.                                 Product Type: Case (Library)                   Industry Setting: Health care industry
Geographic Setting: United States           Abstract: Haw keye, a small bank               Number of Employees: 200
Industry Setting: Newspaper                 holding company in Iowa, faces                 Subjects: Entrepreneurial management;
Company Size: mid-size                      difficulties in the mid 1980s as the local     Financial analysis; Health services;
Gross Revenues: $50 million sales           Iow a farm economy is in recession. This       Management of professionals; Process
Subjects: Accounting procedures;            case provides an opportunity for               flow; Services
Acquisitions; Mergers; Newspapers           students to become familiar w ith bank         Length: 14p
Length: 12p                                 financial statements, and introduces           Supplementary Materials: Teaching
                                            some issues in market value accounting         Note, (187125), 11p, by Regina E.
100408                                      and its usefulness to investors and            Herzlinger, S.S. Epstein
Title: Harvard Business School General      government regulators.
Distribution Spring 1996 Catalog            Geographic Setting: Iowa                       196051
Publication Date: 02/15/1996                Industry Setting: Banking industry             Title: Health Stop (B): The Medical



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Offices                                     cost system. The case explores several     manager prepared workers for a factory
Author(s): Herzlinger, Regina E.            issues. First, the role of variance        modernization program. May be used
Publication Date: 08/09/1995                analysis in an activity-based system.      with: (195050) Higashimaru Shoyu Co.
Revision Date: 01/18/2008                   Second, the way to determine cost drive    Ltd. (A): Price Control System.
Product Type: Case (Field)                  rates. Third, the evaluation of            Geographic Setting: Japan
Abstract: Describes the long waiting        incremental business.                      Industry Setting: Food industry
time experienced by customers in Health     Geographic Setting: United Kingdom         Subjects: Control systems; Cost control;
Stops and asks students to specify the      Industry Setting: Electronics industry     Food processing industry; Japan; Profit
changes that would shorten them. A          Company Size: Fortune 500                  centers; Reengineering
rewritten version of an earlier case. Not   Gross Revenues: $200 million               Length: 13p
advertis ed per Case Records.               revenues                                   Supplementary Materials: Teaching
Industry Setting: Health servic es          Subjects: Activity based costing; Cost     Note, (195053), 10p, by Robin Cooper
Subjects: Customer service; Hospital        accounting; Cost systems; Electronics;
administration                              Variance analysis                          U9901A
Length: 12p                                 Length: 12p                                Title: High-Performance Budgeting
                                            Supplementary Materials: Teaching          Author(s): Wardell, Charles
102032                                      Note, (191196), 21p, by Robin Cooper       Publication Date: 01/01/1999
Title: Healthcare Brands Corp.                                                         Product Type: Harvard Management
Author(s): Haw kins, David F.               198014                                     Update Article
Publication Date: 10/16/2001                Title: Hicorp, Inc.                        Abstract: No one looks forward to the
Product Type: Case (Gen Exp)                Author(s): Haw kins, David F.              budgeting process. It's most often
Abstract: A U.K. and a U.S. firm are        Publication Date: 07/14/1997               viewed as an unproductiv e exercise that
entering into a merger agreement.           Revision Date: 06/21/2001                  steals time from your real job. How ever,
Management must decide whether the          Product Type: Case (Gen Exp)               the budget can be a powerful instrument
merged companies should be domiciled        Abstract: Discusses the measurement        for helping w ith forecasting, planning,
in the United Kingdom and account for       of earnings per share.                     and employee involvement. To
the merger as a pooling of interests or     Geographic Setting: United States          accomplish this, you must first
the United States and account for the       Industry Setting: Printed circuit board    reengineer the budgeting process. Then
merger as a purchase. A rewritten           Subjects: Electronics; ESOP                you have to rethink how you use the
version of an earlier case. May be used     Length: 8p                                 budget itself. The traditional budget and
with: (194086) Accounting for Business      Supplementary Materials: Teaching          the budgeting process are not adequate
Combinations: Purchase Method.              Note, (198015), 4p, by David F. Haw kins   for today's economy. Some key flaws
Geographic Setting: United States;                                                     are the inability to quantify significant
United Kingdom                              195050                                     metrics such as innovation and quality
Industry Setting: Pharmaceutical            Title: Higashimaru Shoyu Co. Ltd. (A):     and the tendency to compartmentalize a
industry                                    Price Control System                       company into small units, providing
Gross Revenues: $4 billion revenues         Author(s): Cooper, Robin                   departments with no incentiv e to look at
Subjects: Mergers; United Kingdom           Publication Date: 08/26/1994               the big picture. HMU presents a new
Length: 7p                                  Product Type: Case (Field)                 approach to budgeting by offering a 6-
Supplementary Materials: Teaching           Abstract: Illustrates how Japanese firms   point checklist that shows how to turn
Note, (102037), 12p, by David F.            use profit pressures to increase           your budgeting process, and the
Haw kins; Supplement (Spreadsheet),         efficiency. In particular, explores how    resulting budget, into powerful tools.
(102711), 0p, by David F. Haw kins          pseudo profit centers create pressure on   Includes a sidebar on basic tips for
                                            workers to increase revenues and           effective budgeting.
102711                                      reduce costs, and the use of               Subjects: Budgeting
Title: Healthcare Brands Corp.,             semiautonomous teams in a traditional      Length: 3p
Spreadsheet                                 Japanese workforce. May be used w ith:     List Price: $4.50
Author(s): Haw kins, David F.               (195051) Higashimaru Shoyu Co. Ltd.
Publication Date: 01/01/2002                (B): Revitalizing the Organization.        102S42
Product Type: Supplement                    Geographic Setting: Japan                  Title: Hilton Manufacturing Co., Spanish
(Spreadsheet)                               Industry Setting: Food industry            Version
Abstract: Abstract to follow. Must be       Subjects: Control systems; Cost control;   Author(s): Bruns, William J., Jr.
used with: (102032) Healthcare Brands       Food processing industry; Japan; Profit    Publication Date: 10/11/1991
Corp.                                       centers                                    Revision Date: 11/15/1991
Subjects: NO                                Length: 11p                                Product Type: LACC Case
SUBJECTS(KEYWORDS)                          Supplementary Materials: Teaching          Abstract: A professional manager is
Length: 0p                                  Note, (195052), 6p, by Robin Cooper        hired by a small manufacturing company
Year New : 2005                                                                        after the president discovers he made
                                            195051                                     poor decis ions. One product appears to
191067                                      Title: Higashimaru Shoyu Co. Ltd. (B):     be unprofitable, whereas the product
Title: Hew lett-Packard: Queensferry        Revitalizing the Organization              sold in highest volume is under
Telecommunications Division                 Author(s): Cooper, Robin                   competitive price pressure. A crude cost
Author(s): Cooper, Robin; Verma, Kiran      Publication Date: 08/26/1994               accounting system fails to reveal
Publication Date: 10/02/1990                Product Type: Case (Field)                 appropriate actions to correct problems.
Revision Date: 04/26/1999                   Abstract: Documents how                    Industry Setting: Merchandising
Product Type: Case (Field)                  Higashimaru's plant manager converted      Subjects: Control systems; Cost
Abstract: Queensferry                       a reluctant workforce into one that was    accounting; Cost systems;
Telecommunications Division has             open to change. Illustrates "human         Merchandising; Pricing strategy
recently implemented an activity-based      reengineering" and shows how the plant



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Length: 7p                                  Publication Date: 06/07/2000                   Length: 22p
                                            Product Type: Case (Gen Exp)                   Supplementary Materials: Teaching
192063                                      Abstract: This case describes the              Note, (104001), 6p, by Krishna G.
Title: Hilton Manufacturing Co.             unique underlying economics of a start-        Palepu
Author(s): Bruns, William J., Jr.           up Internet retailing company. It
Publication Date: 10/11/1991                highlights the fact that costs in that         185089
Revision Date: 10/19/2004                   setting have a component that varies           Title: Hospital Corp. of America and
Product Type: Case (Library)                with volume and thus seriously impacts         McLean Hospital
Abstract: A professional manager is         profitability.                                 Author(s): Herzlinger, Regina E.;
hired by a small manufacturing company      Geographic Setting: New England                Siegrist, Richard, Jr.
after the president discovers he made       Industry Setting: Retail industry              Publication Date: 01/29/1985
poor decis ions. One product appears to     Company Size: start-up                         Revision Date: 05/14/1993
be unprofitable, whereas the product        Subjects: Electronic commerce;                 Product Type: Case (Field)
sold in highest volume is under             Profitability analysis; Retailing              Abstract: Massachusetts General
competitive price pressure. A crude cost    Length: 5p                                     Hospital is negotiating the sale of its
accounting system fails to reveal                                                          prestigious nonprofit psychiatric center,
appropriate actions to correct problems.    188148                                         McLean Hospital, to the Hospital Corp.
Industry Setting: Merchandising             Title: The Home Depot, Inc.                    of America (HCA), the largest
Subjects: Control systems; Cost             Author(s): Palepu, Krishna G.                  commercial operator of hospitals in the
accounting; Cost systems;                   Publication Date: 04/25/1988                   United States. Students are asked to
Merchandising; Pricing strategy             Revision Date: 10/07/1996                      decide why HCA would want to
Length: 6p                                  Product Type: Case (Library)                   purchase McLean, how much HCA
Supplementary Materials: Teaching           Abstract: Home Depot, founded in               should be willing to pay, and how
Note, (193158), 10p, by William J. Bruns    1978, pioneered the warehouse retailing        McLean w ould fit in with HCA's operating
Jr.; Supplement (Gen Exp), (298167),        concept in the home center industry. The       philosophy and management control
1p, by Thomas R. Piper                      company's nic he strategy resulted in          systems.
                                            rapid growth in sales. By 1986, however,       Geographic Setting: Massachusetts
298167                                      the company began experiencing                 Industry Setting: Health care industry
Title: Hilton Manufacturing Co. (B)         deteriorating profitability. Students are      Company Size: large
Author(s): Piper, Thomas R.                 asked to analyze the company's                 Gross Revenues: $3 billion revenues
Publication Date: 06/09/1998                performance using ratio analysis and           Subjects: Acquisitions; Control systems;
Product Type: Supplement (Gen Exp)          sustainable growth framew ork, and to          Financial analysis; Health services;
Abstract: Supplements Hilton                recommend a plan of action.                    Hospital administration; Management of
Manufacturing Co. Must be used with:        Geographic Setting: Atlanta, GA                professionals
(192063) Hilton Manufacturing Co.           Industry Setting: Retail industry              Length: 21p
Industry Setting: Merchandising             Company Size: large
Subjects: Control systems; Cost             Gross Revenues: $700 million sales             183180
accounting; Cost systems;                   Subjects: Financial analysis ; Financial       Title: Hospital Corp. of America:
Merchandising; Pricing strategy             ratios; Retailing                              Financial Analysis
Length: 1p                                  Length: 24p                                    Author(s): Herzlinger, Regina E.;
                                            Supplementary Materials: Teaching              Siegrist, Richard, Jr.
182199                                      Note, (190171), 12p, by Kris hna G.            Publication Date: 03/03/1983
Title: Holly Sugar Corp.                    Palepu                                         Revision Date: 11/30/1988
Author(s): Bartczak, Norman J.                                                             Product Type: Case (Library)
Publication Date: 02/22/1982                101117                                         Abstract: Asks students to analyze how
Product Type: Case (Library)                Title: Home Depot, Inc., in the New            Hospital Corp. of America became the
Abstract: Involves the proposed             Millennium                                     largest for-profit hospital corporation in
liquidation of a company by a group of      Author(s): Palepu, Krishna G.; Cott,           the world. Can be contrasted with the
disgruntled shareholders. Prior to the      Jeremy                                         growth of Humana, Inc., the second
call for liquidation, Holly's stock was     Publication Date: 06/19/2001                   largest for-profit hospital corporation.
trading at $19 per share. Subsequently,     Revision Date: 08/15/2003                      Geographic Setting: United States
(in one month) its price jumped to $50      Product Type: Case (Library)                   Industry Setting: Hospital industry
per share. Some shareholders believed       Abstract: After nearly two decades of          Gross Revenues: $2 billion assets
Holly to be w orth $100 a share in          spectacular performance, Home Depot            Subjects: Control systems; Financial
liquidation. Students are asked to          reported a dis appointing performance in       analysis; Hospital administration
analyze Holly from both a going concern     the year 2000. The company began               Length: 18p
and liquidation value perspective.          expanding its business scope as a result
Geographic Setting: Colorado                of saturating its growth in the core           183207
Industry Setting: Sugars & sweeteners       business. This case explores whether           Title: Hospital Replacement Decision
industry                                    the disappointing performance is just a        Author(s): Herzlinger, Regina E.;
Company Size: mid-size                      temporary slip or if the company is            Siegrist, Richard, Jr.
Subjects: Cash flow ; Financial analysis;   reaching the limits of sustainability of its   Publication Date: 06/23/1983
Financial reporting; Liquidation;           competitive advantage.                         Revision Date: 05/14/1993
Valuation                                   Geographic Setting: United States              Product Type: Case (Field)
Length: 32p                                 Industry Setting: Retail industry              Abstract: Should Humana invest in a
                                            Number of Employees: 201,000                   new hospital? Technically, the proposal
100066                                      Gross Revenues: $38 billion revenues           appears marginal (although on the basis
Title: Hollydazzle.com                      Subjects: Financial analysis ; Retailing;      of a sensitivity analy sis, it can become
Author(s): Sarkar, Ratna                    Valuation                                      very attractiv e). The real issue is its



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strategic fit. Can be used for three         revenues that healthy would increase        Publication Date: 07/01/2003
purposes: 1) a thorough drill in capital     leverage, thereby unlocking tremendous      Product Type: Harvard Business
budgeting procedures, including analysis     value for shareholders. But know ledge-     Review Artic le
of the effects of changes in the             intensive companies like Pfizer, this       Abstract: Just a few years ago, the U.S.
assumptions on the decis ions; 2) a          author argues, are in a class apart.        stock market was the envy of the world.
discussion of the strategic import of        Because their largely intangible assets     Thanks to new technology, friendly
capital budgeting decisions; and 3) an       (like R&D) are highly volatile and cannot   regulation, and the innovativ eness of the
illustration of how administrative systems   easily be valued, they are more             financial services industries, it was open
support a firm's decis ion making.           vulnerable to financial distress than are   to anyone, anywhere, anytime.
Geographic Setting: United States            firms with a preponderance of tangible      Americans poured into the market by the
Industry Setting: Hospital                   assets. To insure against that risk, they   millions, and the more they invested, the
administration                               need to maintain large positive cash        more liquid, accessible, and attractive
Gross Revenues: $1 billion revenues          balances. Only by investing in their        the markets became. The w orld is much
Subjects: Capital budgeting; Control         intangible assets can knowledge-based       less jealous today. Belatedly, investors
systems; Decision making; Health;            companies hope to preserve the value of     have come to recogniz e that the vaunted
Hospital administration                      those assets. May be used with:             business models of the new economy
Length: 16p                                  (94604) A Framework for Risk                were more effective at consuming capital
Supplementary Materials: Teaching            Management.                                 than generating it. The recent stock
Note, (184008), 5p, by Regina E.             Industry Setting: Banking industry;         market and corporate governance
Herzlinger                                   High technology; Life sciences;             failures, the authors argue, are rooted in
                                             Petroleum industry; Pharmaceutical          regulatory and market changes
90104                                        industry; Semiconductor industry            introduced 20 years ago. These were
Title: How Hewlett-Packard Gets              Subjects: Cash flow ; Financial             intended to reduce the cost of financial
Numbers It Can Trust                         accounting; Financial analysis; Financial   information and increase liquidity--
Author(s): Berlant, Debbie; Browning,        management; Financial planning;             enhancements that the regulators
Reese; Foster, George                        Intangible assets                           believed would improve both investor
Publication Date: 01/01/1990                 Length: 9p                                  access to the market and efficiency in
Product Type: Harvard Business               NEW                                         pricing. The goal of liquidity was
Review Artic le                                                                          achieved, but the changes also triggered
Abstract: Five years ago, Hewlett-           B0003C                                      a race for the bottom in the auditing
Packard's Roseville Netw orks Division       Title: How the Human Resource               profession, destroyed the economics of
cost accounting system w as obsolete         Function Can Create Value and Drive         investment analysis, and dis couraged
and didn't reflect the true cost of a        Strategic Success                           professional investors from relying on
product. Management decided to               Publication Date: 03/15/2000                their own rational judgment. In this
redesign the system around the things        Product Type: Balanced Scorecard            article, the authors explore what went
that truly drive costs. Some decisions to    Report Artic le                             wrong and outline their ideas for radical
be made w ere: Which costs should be         Abstract: This article summarizes a         reform. They propose putting the
traced dir ectly to products? What should    recent presentation made by human           country's stock exchanges in charge of
the categories of indirect costs be? What    asset expert and author David Ulrich,       the audit process; creating a new
are important activities w ithin those       who teaches at the University of            Investors Union modeled on the highly
categories? What drives the costs of         Michigan Business School. The role of       successful Consumers Union; and
those activities? The system w as            the human resource professional must        introducing a graduated tax on trading in
introduced in 1985 and has been revised      be redefined, Ulrich argues, to meet the    pension savings.
ever since. The divis ion has stopped        competitive challenges organizations        Industry Setting: Auditing
tracking direct labor to products and is     face. In particular, many HR                Subjects: Auditing; Corporate
considering ways to make the system          departments are too inwardly focused;       governance; Pension funds;
more sensitive to volume in                  instead of concentrating on the volume      Stockholders
manufacturing and procurement.               of transactions they generate, they         Length: 9p
Subjects: Control systems; Cost              should see themselves as sources of         NEW
accounting; Cost systems                     value creation. A case example in the
Length: 6p                                   article examines how Sears turned           103080
                                             around its financial performance by         Title: How to Induce Retailers to Reduce
R0311J                                       moving from an inward focus on work         Stockouts?
Title: How Much Cash Does Your               output to an external focus on customer     Author(s): Narayanan, V.G.
Company Need?                                value.                                      Publication Date: 05/23/2003
Author(s): Passov, Richard                   Subjects: Balanced scorecard;               Product Type: Note
Publication Date: 11/01/2003                 Corporate governance; Corporate             Abstract: Describes how the lack of
Product Type: Harvard Business               strategy; Human resources                   incentive alignment betw een retailers
Review Artic le                              management; Learning; Performance           and their vendors can lead to stockouts.
Abstract: In late 2001, the directors of     measurement; Strategy formulation;          Also describes various means to reduce
Pfizer asked that very question. And with    Strategy implementation                     incentive misalignment and hence
good reason. After its 2000 merger with      Length: 2p                                  stockouts.
rival Warner-Lambert, the New York-          List Price: $9.50                           Industry Setting: Retail industry
based pharmaceutical giant found itself                                                  Subjects: Control systems; Incentives;
sitting on a net cash position of $6         R0307F                                      Retailing; Supply chain
billion, w hich seemed extraordinarily       Title: How the Quest for Efficiency         Length: 8p
conservative for a company whose             Corroded the Market                         NEW
products generated $30 billion in            Author(s): Healy, Paul M.; Palepu,
revenues. Most large companies with          Krishna G.



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182068                                       and Hedging                                   strategy cannot be implemented w ithout
Title: Humana, Inc.                          Author(s): Jagolinzer, Alan D.;               changing the sales planning and quota
Author(s): Herzlinger, Regina E.;            Armstrong, Christopher                        systems. The challenge for students is to
Siegrist, Richard, Jr.                       Publication Date: 05/01/2005                  design new systems to support IBM's
Publication Date: 01/11/1982                 Revision Date: 02/07/2007                     market-driven strategy.
Revision Date: 03/09/1998                    Product Type: Case (Field)                    Geographic Setting: United States
Product Type: Case (Library)                 Publisher: Stanford University                Industry Setting: Computer industry;
Abstract: Enables students to work out       Abstract: International Accounting            Wholesale
the details of a financial analysis of       Standard (IAS) 39, Financial                  Company Size: Fortune 500
Humana, Inc.                                 Instruments: Recognition and                  Gross Revenues: $60 billion revenues
Industry Setting: Hospital                   Measurement, has attracted                    Subjects: Computer industry; Control
administration                               considerable controversy throughout its       systems; Goal setting; Incentives;
Subjects: Control systems; Financial         development. Major European financial         Planning systems; Sales management;
analysis; Hospital administration            institutions and political agencies lobbied   Strategy implementation
Length: 13p                                  heavily against the development of            Length: 14p
                                             certain provis ions within the standard.      Supplementary Materials: Supplement
172309                                       Jacques Chirac, the president of France,      (Field), (190138), 2p, by Robert L.
Title: Hyatt Hill Health Center              suggested that the accounting treatment       Simons, Hilary A. Weston; Teaching
Author(s): Herzlinger, Regina E.;            prescribed in IAS 39 threatens the            Note, (191171), 23p, by Robert L.
Schulman MG                                  stability of the European economic            Simons
Publication Date: 06/01/1972                 structure. Despite its efforts to
Revision Date: 01/22/1988                    accommodate constituents' concerns,           190138
Product Type: Case (Field)                   the International Accounting Standards        Title: IBM Corp.: "Make It Your
Abstract: Describes a management             board refused to fully concede to lobby       Business" (B)
control system that was installed in a       pressure and implemented a                    Author(s): Simons, Robert L.; Weston,
community health center established by       compromise standard in March 2004. As         Hilary A.
a w ell-known urban hospital. Presents       a result, the European Union's                Publication Date: 03/21/1990
data from w hic h students can assess the    Accounting Regulatory Committee voted         Revision Date: 04/02/1990
impact of the system on the costs of the     to recommend that the European                Product Type: Supplement (Field)
services provided by the health center.      Commission only partially adopt IAS 39,       Abstract: Reveals the system changes
Familiarizes students with job costing       effectively "carving-out" tw o provisions     that IBM adopted. Designed as an in-
and standard costing and increases the       that were the focal point of debate.          class handout after discussion of the (A)
students' awareness of the behavioral        Explores the history of IAS 39, describes     case. Must be used w ith: (190137) IBM
implications of control systems.             the IAS 39 prescribed accounting              Corp.: "Make It Your Business" (A).
Geographic Setting: New York, NY             treatment for fair value and cash flow        Industry Setting: Computer industry
Industry Setting: Health care industry       hedges, outlines heavily debated issues       Subjects: Computer industry; Control
Number of Employees: 150                     surrounding macro hedge accounting,           systems; Goal setting; Incentives;
Event Year End: 1969                         and illustrates the impact of politics in     Planning systems; Sales management;
Subjects: Control systems; Cost              the accounting standard setting process.      Strategy implementation
accounting; Health servic es; Hospital       Also explores the implications of the         Length: 2p
administration; Nonprofit organizations      European Commission's "carve-out" on          Supplementary Materials: Teaching
Length: 11p                                  the viability of the International            Note, (191171), 23p, by Robert L.
                                             Accounting Standards board and the            Simons
190009                                       board's overriding goal of global
Title: Hyatt Hill Health Center              harmonization of financial reporting          106038
Author(s): Herzlinger, Regina E.             standards.                                    Title: ICEX: Making a Market in Iceland
Publication Date: 08/11/1989                 Subjects: NO                                  Author(s): Miller, Gregory S.; DeLacey,
Revision Date: 03/12/1997                    SUBJECTS(KEYWORDS)                            Brian J.
Product Type: Case (Field)                   Length: 14p                                   Publication Date: 10/18/2005
Abstract: Focuses on the effective and       Year New : 2005                               Revision Date: 02/14/2006
ineffective administration situations of a                                                 Product Type: Case (Field)
health center that provides adequate         190137                                        Abstract: Examines the impact of
preventative as well as therapeutic care.    Title: IBM Corp.: "Make It Your               increased performance on the
A rewritten version of an earlier case by    Business" (A)                                 international visibility and positioning of
the same author.                             Author(s): Simons, Robert L.; Weston,         the Icelandic Stock Exchange. Allows
Industry Setting: Health care industry       Hilary A.                                     consideration of various options for stock
Subjects: Control systems; Cost              Publication Date: 03/20/1990                  exchange growth that are created by
accounting; Health servic es; Hospital       Revision Date: 06/17/1991                     Iceland's strong economic performance
administration; Nonprofit organizations;     Product Type: Case (Field)                    in recent years. This analysis is set amid
Social enterprise                            Abstract: In 1987, IBM changed its            an increasing global consolidation of
Length: 10p                                  strategy in an attempt to become a            equity markets. Also allows
Supplementary Mate rials: Teaching           market-driven company rather than a           consideration of the place of stock
Note, (192121), 4p, by Regina E.             product-driv en company. The case             exchanges in domestic and international
Herzlinger                                   begins with a description of the new          financial flows. Creates an opportunity to
                                             strategy and the reasons for the change       look at how economic trends impact
A191                                         and then describes the top-down sales         international positioning of entities in
Title: The IAS 39 "Carve-Out": How the       planning and quota system in use under        general, particularity those from smaller
European Union Hedged Its Exposure to        the old strategy. Concludes with a            economies.
the International Standard on Derivatives    discussion of the reasons why the new         Geographic Setting: Europe; Iceland



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Industry Setting: Stock markets               Length: 2p                                    189114
Number of Employees: Under 50                 Supplementary Materials: Teaching             Title: Imperial (A)
Event Year Start: 2005                        Note, (198018), 3p, by Sharon M.              Author(s): Hertenstein, Julie H.;
Event Year End: 2005                          McKinnon                                      Addonizio, Mary
Subjects: NO                                                                                Publication Date: 12/30/1988
SUBJECTS(KEYWORDS)                            195215                                        Product Type: Case (Field)
Length: 29p                                   Title: Identify the Nonprofit                 Abstract: In 1975, responding to
Supplementary Materials: Teaching             Author(s): Herzlinger, Regina E.;             disappointing profits resulting from a
Note, (107021), 12p, by Gregory S.            Hilgenkamp, Ramona K.                         period of rapid, diversifying growth,
Miller                                        Publication Date: 04/20/1995                  Imperial's management reorganized the
Year New : 2006                               Revision Date: 12/05/2006                     company's div isional structure into
                                              Product Type: Case (Library)                  strategic business units. Two years later,
193065                                        Abstract: This case presents financial        with the new structure in place,
Title: Identify the Industries                statements and selected ratios for seven      management transformed Imperial's
Author(s): Bruns, William J., Jr.;            unidentified nonprofit organizations and      formal planning system into a portfolio
McKinnon, Sharon M.; Seal, Barbara            asks that each set of financial               planning system. The case discusses
Publication Date: 11/10/1992                  information be matched w ith one of the       the immediate impact of those changes
Revision Date: 06/27/1997                     follow ing nonprofit entities: a public       and the administrative issues they
Product Type: Case (Library)                  television station, a suburban hospital, a    raised. In particular, it describes the
Abstract: Common-size balance sheets          metropolitan art museum, a health             impact on capital requests and proposed
and financial ratios are given for thirteen   insurer, a municipal government, a            corporate responses to capital
companies. Students must identif y which      social service organization, and a private    allocations. A rewritten version of earlier
company is in which of thirteen               college. May be used with: (94404)            cases by N. Berg and P.C. Haspeslagh.
industries. Gives students practice in        Effective Oversight: A Guide for              Industry Setting: Automotive industry;
using financial ratios and exploring          Nonprofit Directors.                          Defense industry; Electronics industry
financial characteris tics of companies       Subjects: Control systems; Financial          Number of Employees: 80,000
and industries. Withdrawn 10/30/97.           analysis; Financial ratios; Management        Subjects: Control systems;
Subjects: Capital structure; Financial        accounting; Nonprofit accounting; Social      Diversific ation; Growth strategy;
analysis; Financial ratios; Financial         enterprise                                    Manufacturing; Planning systems;
reporting; Inventory management               Length: 4p                                    Portfolio management; Resource
Length: 2p                                    Supplementary Materials: Teaching             allocation; Strategic planning
Supplementary Materials: Supplement,          Note, (197012), 7p, by Regina E.              Length: 16p
(196106), 2p, by David F. Haw kins;           Herzlinger, Ramona K. Hilgenkamp              Supplementary Materials: Supplement
Teaching Note, (193066), 3p, by William                                                     (Field), (189115), 3p, by Julie H.
J. Bruns Jr., Sharon M. McKinnon              78208                                         Hertenstein, Mary Addonizio;
                                              Title: Immolation of Business Capital         Supplement (Field), (189116), 4p, by
196106                                        Author(s): Neal, Alfred C.                    Julie H. Hertenstein, Mary Addoniz io
Title: Identify the Industries, Supplement    Publication Date: 03/01/1978
Author(s): Haw kins, David F.                 Product Type: Harvard Business                189115
Publication Date: 10/20/1995                  Review Artic le                               Title: Imperial (B1)
Product Type: Supplement                      Abstract: Resolving the energy,               Author(s): Hertenstein, Julie H.;
Abstract: Supplements Identify the            environment, health care, urban, and          Addonizio, Mary
Industries. Must be used with: (193065)       other economic dilemmas that confront         Publication Date: 12/30/1988
Identify the Industries.                      us as a nation requires that we increase      Product Type: Supplement (Field)
Subjects: Capital structure; Financial        our productivity, which is directly related   Abstract: Describes the selected
analysis; Financial ratios; Financial         to our growth in capital investment. But,     corporate response to the allocation of
reporting; Inventory management               the author of this article says, we have      capital to business for five years. A
Length: 2p                                    been doing exactly the opposite because       rewritten version of an earlier case by N.
Supplementary Materials: Teaching             we have been consuming our capital. It        Berg and P.C. Haspeslagh. Must be
Note, (196107), 1p, by David F. Haw kins      is not that we have lost our ability to       used with: (189114) Imperial (A).
                                              produce but, rather, that we have             Subjects: Diversific ation; Manufacturing;
198017                                        neglected to take into account one            Portfolio management; Resource
Title: Identify the Industries--1996          fundamental fact of economic life today--     allocation; Strategic planning
Author(s): Bruns, William J., Jr.;            inflation--in the way we measure what         Length: 3p
McKinnon, Sharon M.; Cott, Jeremy             we are producing. As a result,
Publication Date: 07/16/1997                  corporations are paying out hard cash in      189116
Revision Date: 09/22/1997                     taxes and in dividends on profits that do     Title: Imperial (B2)
Product Type: Case (Library)                  not exist. It is time, the author believes,   Author(s): Hertenstein, Julie H.;
Abstract: Common-size balance sheets          to insist on two changes in the way we        Addonizio, Mary
and financial ratios are given for thirteen   measure the costs of what we are              Publication Date: 12/30/1988
companies. Students must identif y which      producing in order to put an end to what      Product Type: Supplement (Field)
company is in which of thirteen               amounts "to a mass financial rape of          Abstract: Deals w ith the need to make a
industries. Gives students practice in        prudent people."                              decision on a specific capital
using financial ratios and exploring          Subjects: Accounting policies; Capital        expenditure request that is attractive on
financial characteris tics of companies       investments; Cost accounting; Financial       its own merits but runs counter to the
and industries.                               management; McKinsey Award Winners            broader corporate allocation strategy. A
Subjects: Capital structure; Financial        Length: 8p                                    rewritten version of an earlier case by N.
analysis; Financial ratios; Financial                                                       Berg and P.C. Haspeslagh. Must be
reporting                                                                                   used with: (189114) Imperial (A).



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Subjects: Diversific ation; Manufacturing;   brief dis cussion regarding these               accounting; Local government;
Portfolio management; Resource               companies.                                      Management accounting; Privatization
allocation; Strategic planning               Subjects: Financial reporting                   Length: 15p
Length: 4p                                   Length: 6p                                      Supplementary Materials: Supplement
                                                                                             (Field), (196117), 5p, by Robert S.
2226BC                                       186077                                          Kaplan; Teaching Note, (198066), 7p, by
Title: Implementing Time-Driven ABC          Title: Income Tax Expense                       Robert S. Kaplan
Models: Launching a Project                  Determination and Analysis
Author(s): Kaplan, Robert S.; Anderson,      Author(s): Haw kins, David F.                   196117
Steven R.                                    Publication Date: 09/16/1985                    Title: Indianapolis: Activity-Based
Publication Date: 04/04/2007                 Product Type: Note                              Costing of City Services (B)
Product Type: HBS Press Chapter              Abstract: Accounting for income taxes           Author(s): Kaplan, Robert S.
Abstract: Building a Time- Driven ABC        and the analysis of income tax data             Publication Date: 02/05/1996
model involves a sequence of well-           included in published financial                 Revision Date: 06/17/1996
defined steps. This chapter addresses        statements.                                     Product Type: Supplement (Field)
the four phases of implementation, from      Subjects: Accounting policies; Financial        Abstract: Supplements the (A) case.
preparation to rollout. May be used with:    reporting; Tax accounting                       Must be used with: (196115)
(2221BC) The Evolution of Time-Driven        Length: 18p                                     Indianapolis: Activity-Based Costing of
Activity-Based Costing: Introduction;                                                        City Services (A).
(2222BC) Estimating Process Times:           195246                                          Subjects: Activity based costing; Cost
The Role of Time Equations; (2223BC)         Title: Income Taxes                             accounting; Local government;
Capacity Cost Rates: The Practical           Author(s): Haw kins, David F.                   Management accounting; Privatization
Issues; (2227BC) What-If Analy sis and       Publication Date: 06/01/1995                    Length: 5p
Activity-Based Budgeting: Forecasting        Product Type: Note                              Supplementary Materials: Teaching
Resource Demands; (2228BC) Fast-             Abstract: Discussion and illustration of        Note, (198066), 7p, by Robert S. Kaplan
Track Profit Model: Creating the New         deferred tax accounting methods,
Due-Diligence Process for Mergers and        concepts, and practices. Withdrawn              196099
Acquisitions; (2229BC) Enhancing             01/03/00 - use 100-035.                         Title: Indianapolis: Implementing
Business Process Improvements: New           Industry Setting: Government &                  Competition in City Services
Applications for Time-Driven ABC;            regulatory                                      Author(s): Bruns, William J., Jr.;
(2230BC) Kemps LLC: Handling                 Subjects: Accounting procedures; Tax            Atherton, Roger
Product, Distribution, and Customer          accounting; Taxation                            Publication Date: 02/14/1996
Variety; (2231BC) Sanac Logis tics:          Length: 12p                                     Product Type: Case (Field)
Time Equations to Capture Complexities                                                       Abstract: Mayor Stephen Goldsmith of
in Logistics Performance; (2234BC)           196115                                          Indianapolis introduces competition to
Compton Financial: Using Time- Driven        Title: Indianapolis: Activity-Based             provide city services and implementation
ABC to Accomplish a Profit Turnaround;       Costing of City Services (A)                    of new bidding procedures and work
(2235BC) ATB Financial: Guiding              Author(s): Kaplan, Robert S.                    practic es in the Department of
Profitable Grow th; (2236BC) Citigroup       Publication Date: 02/05/1996                    Transportation. Exhibits show how work
Technology Infrastructure Division:          Revision Date: 11/26/2003                       methods changed and work control
Financial Strategies for Managing IT as      Product Type: Case (Field)                      procedures control work and costs.
a Business Within a Business;                Abstract: A new administration in the           Geographic Setting: Indiana
(2237BC) Global Insurance Company            City of Indianapolis is initially determined    Industry Setting: Government &
Private Client Group: Forecasting Key        to privatize many municipal services.           regulatory
Employee Staffing Levels --The Benefits      Before taking this action, however, the         Number of Employees: 4,000
of Time-Driven Activity-Based Costing;       city managers want to know the current          Gross Revenues: $440 million
(2241BC) Jackson State University:           cost of performing these servic es w ith        revenues
Introducing Business Concepts into           the municipal workers. Existing financial       Subjects: Control systems; Cost
Education--The Benefits of Time-Driven       systems record how much the city has            accounting; Cost analysis; Cost control;
Activity-Based Costing.                      been spending by functional categories          Implementation; Local government;
Subjects: NO                                 and departments, but contain no                 Management styles
SUBJECTS(KEYWORDS)                           information about the cost of providing         Length: 19p
Length: 20p                                  services. The city establishes a task           Supplementary Materials: Teaching
List Price: $6.95                            force to develop activity-based (ABC)           Note, (198028), 4p, by William J. Bruns
Year New : 2007                              estimates of the cost of filling potholes. It   Jr.
                                             shows the information to the municipal
101109                                       workers and allows them to institute new        175246
Title: The Income Statement                  cost-saving procedures so they can              Title: Industrial Grinders N.V.
Author(s): Haw kins, David F.; Cohen,        submit their ow n bid in competition w ith      Author(s): Barrett, M. Edgar;
Jacob                                        private contractors. This case describes        Weerasinghe, Rohan S.
Publication Date: 05/30/2001                 the development of the ABC model and            Publication Date: 03/01/1975
Revision Date: 08/26/2004                    the reaction of the city workers to the         Revision Date: 04/12/1988
Product Type: Note                           new ly revealed information.                    Product Type: Case (Gen Exp)
Abstract: Includes a description of the      Geographic Setting: Indianapolis, IN            Abstract: Focuses on a relevant cost
common components of the income              Industry Setting: Government &                  decision. Which costs are relevant for
statement. Includes examples of the          regulatory                                      the decision? How should they be taken
income statements of Home Depot, Inc.,       Number of Employees: 3,600                      into account?
Lucent Technology, Inc., Gap, Inc., and      Gross Revenues: $500 million sales              Geographic Setting: Germany
McDonald's Corp. and lends itself to a       Subjects: Activity based costing; Cost          Company Size: mid-size



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Subjects: Control systems; Cost             managers are getting their really          Managers Need to Know ; (8265BC)
analysis; Germany; Industrial goods         important information from unexpected      Information for the Longer View : What
Length: 3p                                  sources.                                   Managers Need to Know ; (8266BC)
                                            Subjects: Control systems; Cost            Meetings and Other Interpersonal
183027                                      accounting; Decision making;               Communications: Where Managers
Title: Inflation Accounting (B)             Information systems; Knowledge             Find Information; (8267BC) Reports:
Author(s): Dearden, John                    management                                 Useful and Otherw is e: Where Managers
Publication Date: 01/02/1983                Length: 300p                               Find Information; (8268BC) Electronic
Product Type: Note                          List Price: $32.50                         Technologies in the Information Mosaic:
Abstract: Compares inflation adjusted                                                  Where Managers Find Information;
accounts included on the General            8263BC                                     (8269BC) What Gives Information Value
Motors (1981) and the General Foods         Title: Information for Production,         to Managers; (8270BC) Managing the
(1982) financial statements.                Operations, and Logis tics: What           Information Mosaic: Designing
Subjects: NO                                Managers Need to Know                      Information Systems with Managers in
SUBJECTS(KEYWORDS)                          Author(s): Bruns, William J., Jr.;         Mind.
Length: 4p                                  McKinnon, Sharon M.                        Subjects: NO
                                            Publication Date: 04/29/1992               SUBJECTS(KEYWORDS)
100063                                      Product Type: HBS Press Chapter            Length: 28p
Title: Inflation Accounting and Analysis    Abstract: The complexity of using          List Price: $6.95
Author(s): Haw kins, David F.               technology, materials, and human           Year New : 2007
Publication Date: 12/10/1999                resources as efficiently as possible
Product Type: Note                          creates great needs for current            8265BC
Abstract: Describes alternative             information on available resources,        Title: Information for the Longer View :
approaches to accounting for business       manufacturing problems, and output         What Managers Need to Know
activities during periods of inflation.     demands. This chapter focuses on           Author(s): Bruns, William J., Jr.;
Presents hints and techniques for           information that is used by                McKinnon, Sharon M.
analyzing financial statements during       manufacturing and logistics managers.      Publication Date: 04/29/1992
inflationary periods. A rewritten version   May be used with: (8264BC)                 Product Type: HBS Press Chapter
of an earlier note.                         Information for Sales and Marketing:       Abstract: The time horizon is a primary
Subjects: Cost accounting; Financial        What Managers Need to Know ;               factor in defining what types of
reporting; Present value                    (8265BC) Information for the Longer        information are used by managers. Daily
Length: 18p                                 View : What Managers Need to Know ;        control of operations calls for different
Year New : 2005                             (8266BC) Meetings and Other                data and information than long-range
                                            Interpersonal Communications: Where        analysis and planning. This chapter
185071                                      Managers Find Information; (8267BC)        discusses the nature of information used
Title: Inflation Accounting and Analysis    Reports: Useful and Otherw is e: Where     in controlling production, sales, and
Author(s): Haw kins, David F.               Managers Find Information; (8268BC)        marketing over a longer time period. May
Publication Date: 04/30/1985                Electronic Technologies in the             be used with: (8263BC) Information for
Product Type: Note                          Information Mosaic: Where Managers         Production, Operations, and Logis tics:
Abstract: Describes alternative             Find Information; (8269BC) What Gives      What Managers Need to Know ;
approaches to accounting for business       Information Value to Managers;             (8264BC) Information for Sales and
activities during periods of inflation.     (8270BC) Managing the Information          Marketing: What Managers Need to
Presents hints and techniques for           Mosaic: Designing Information Systems      Know ; (8266BC) Meetings and Other
analyzing financial statements during       with Managers in Mind.                     Interpersonal Communications: Where
inflationary periods. Withdrawn 08/07/01.   Subjects: NO                               Managers Find Information; (8267BC)
Subjects: Cost accounting; Financial        SUBJECTS(KEYWORDS)                         Reports: Useful and Otherw is e: Where
reporting; Present value                    Length: 28p                                Managers Find Information; (8268BC)
Length: 27p                                 List Price: $6.95                          Electronic Technologies in the
                                            Year New : 2007                            Information Mosaic: Where Managers
3174                                                                                   Find Information; (8269BC) What Gives
Title: Information Mosaic                   8264BC                                     Information Value to Managers;
Author(s): McKinnon, Sharon M.; Bruns,      Title: Information for Sales and           (8270BC) Managing the Information
William J., Jr.                             Marketing: What Managers Need to           Mosaic: Designing Information Systems
Publication Date: 04/29/2092                Know                                       with Managers in Mind.
Product Type: HBS Press Book                Author(s): Bruns, William J., Jr.;         Subjects: NO
Abstract: Modern managers are               McKinnon, Sharon M.                        SUBJECTS(KEYWORDS)
described as continually seeking,           Publication Date: 04/29/1992               Length: 31p
receiv ing, processing, and disseminating   Product Type: HBS Press Chapter            List Price: $6.95
information. This book provides an eye-     Abstract: Sales and marketing functions    Year New : 2007
opening report on exactly what types of     exist to ensure that information about a
information managers want and need to       company's products reaches potential       186189
make their decisions. In addition, it       customers in a timely, efficient, and      Title: Ingersoll Milling Machine Co.
explains where and how managers             enticing stream, resulting in enough       Author(s): Cooper, Robin; Kaplan,
actually get this information. The          orders to keep the company profitable      Robert S.
authors' research shows that many of        and growing. This chapter addresses the    Publication Date: 02/04/1986
accountants' most cherished reports are     daily information needs of sales and       Revision Date: 06/12/1987
of marginal value; that PCs and data        marketing managers. May be used with:      Product Type: Case (Field)
networks are expensive and underutilize     (8263BC) Information for Production,       Abstract: Ingersoll Milling Machine Co.
capital assets in many settings; and that   Operations, and Logis tics: What           has recently developed a flexible



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manufacturing system (FMS) to                 (A) case. Als o presents a new request       BH210
manufacture some of its components.           for an insurance related letter of credit.   Title: Insights From Preferability Letters
Management is concerned that the cost         Must be used with: (185081) Inland           Author(s): Wallace, Wanda A.
system used by the firm is inappropriate.     National Bank (A).                           Publication Date: 09/15/2006
The case documents the production             Industry Setting: Commercial banking         Product Type: Business Horizons
process in the FMS and asks students to       Subjects: Commercial banking;                Artic le
analyze the appropriateness of the            Commercial credit; Customer relations;       Publisher: Business Horizons/Indiana
existing cost system. Als o, documents        International operations; Loan evaluation    University
workforce activity in the FMS and the         Length: 4p                                   Abstract: Scholarly literature has
existing cost system.                                                                      discussed why entities make voluntary
Geographic Setting: United States             185083                                       accounting changes, and practice
Industry Setting: Machine tool industry       Title: Inland National Bank (C)              grapples with whic h change might be
Gross Revenues: $100 million cost             Author(s): Williams, Charles M.;             appropriate and when. Regulators have
budget                                        Bartczak, Norman J.; Bingham, Glenn          set forth a requirement that public
Subjects: Cost accounting; Cost               Publication Date: 12/10/1984                 companies file preferability letters with
analysis; Cost systems; Machine tools;        Product Type: Supplement (Field)             the Securities and Exchange
Production processes                          Abstract: Presents a one page                Commission indicating the auditor's
Length: 25p                                   summary of the events described in the       support for the particular change.
Supplementary Materials: Teaching             (B) case. Must be used w ith: (185081)       Descriptive profiling of these letters from
Note, (188053), 6p, by Robert S. Kaplan       Inland National Bank (A).                    1992 through 2004 leads to prescriptions
                                              Industry Setting: Commercial banking         that address practice challenges and
185081                                        Subjects: Commercial banking;                regulators' expectations. Broad policy
Title: Inland National Bank (A)               Commercial credit; Customer relations;       questions involve whether such changes
Author(s): Williams, Charles M.;              International operations; Loan evaluation    ought to be permitted and what
Bartczak, Norman J.; Bingham, Glenn           Length: 1p                                   independence considerations arise as
Publication Date: 12/10/1984                                                               managers, directors, auditors, and
Product Type: Case (Field)                    188040                                       regulators discuss and sometimes
Abstract: A lending officer in a large        Title: Inland Steel Industries, Inc.         disagree on the preferred accounting
Chicago bank evaluates new credit             Author(s): Verma, Kiran                      principles.
requests from a large electrical              Publication Date: 03/11/1988                 Subjects: NO
contracting firm w hic h has been a           Product Type: Case (Field)                   SUBJECTS(KEYWORDS)
valued, long-term customer of the bank.       Abstract: The situation at Inland can        Length: 12p
The customer has encountered intense          best be described as one where an            Year New : 2006
competitive conditions and operating          organization under extremely adverse
losses. Against this background the loan      financial conditions undertook the           198087
officer is asked to provide a large loan to   unfamiliar and difficult task of extensive   Title: Insteel Wire Products: ABM at
support share repurchases to                  retrenchment in its management ranks.        Andrews
discourage an unfriendly takeover. The        Partly because of a genuine interest in      Author(s): Narayanan, V.G.; Sarkar,
banker must also respond to a request         having a better-functioning organization     Ratna
for support of a subsidiary undertaking a     and partly to mitigate the extremely         Publication Date: 02/20/1998
major contract in Saudi Arabia whic h         demoralizing effects of downsiz ing, the     Revision Date: 09/29/1998
involves unfamiliar risks. Considerations     then-president of Inland seized on this      Product Type: Case (Field)
of lending policy, risk analysis and          moment of necessity to erase the old         Abstract: Insteel implements an activity-
customer relationships are important to       organization chart and start anew. The       based costing (ABC) system in 1996. It
the decision making.                          case is designed to introduce and define     finds pallet nails to be its most profitable
Geographic Setting: Chicago, IL               the Jensen/Meckling framework of             product and decides to expand the
Industry Setting: Commercial banking          decision rights and illustrate: 1) the       number of cells making pallet nails from
Gross Revenues: $34 billion total             process of partitioning of decision rights   tw o to four. A repeat of the ABC study in
assets                                        to agents in an organization and the role    1997 shows pallet nails have become
Subjects: Commercial banking;                 of specific know ledge in this process,      the least profitable product.
Commercial credit; Customer relations;        and 2) the role of corporate culture as a    Geographic Setting: South Carolina
International operations; Loan evaluation     surrogate for a formal control system in     Industry Setting: Steel industry; Wire &
Length: 24p                                   an organization.                             cabling
Supplementary Materials: Supplement           Geographic Setting: Chicago, IL              Gross Revenues: $300 million
(Field), (185082), 4p, by Charles M.          Industry Setting: Steel industry             revenues
Williams, Nor man J. Bartczak, Glenn          Company Size: Fortune 500                    Subjects: Capacity planning; Cost
Bingham; Supplement (Field), (185083),        Gross Revenues: $3.1 billion sales           accounting; Cost allocation; Profitability
1p, by Charles M. Williams, Norman J.         Subjects: Control systems; Decision          analysis; Steel
Bartczak, Glenn Bingham                       making; Layoffs; Management of               Length: 9p
                                              change; Organiz ational design;              Supplementary Materials: Teaching
185082                                        Reorganization; Steel                        Note, (198111), 8p, by V.G. Narayanan,
Title: Inland National Bank (B)               Length: 17p                                  Ratna Sarkar
Author(s): Williams, Charles M.;              Supplementary Materials: Teaching
Bartczak, Norman J.; Bingham, Glenn           Note, (190020), 8p, by Kiran Verma;          185102
Publication Date: 12/10/1984                  Case Video, (890503), 16 min, by Kiran       Title: Institutions, Issues, and Process
Product Type: Supplement (Field)              Verma; Case Video, (890502), 18 min,         Author(s): Haw kins, David F.
Abstract: Outlines the decision made by       by Kiran Verma                               Publication Date: 05/07/1985
the bank's loan officer on the Saudi                                                       Product Type: Note
Arabian credit request discussed in the                                                    Abstract: Describes the authoritative



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sources of generally accepted                196091                                        Technology: Levers of Control
accounting principles and major              Title: Intel Pentium Chip Controversy (A)     Revisited; (2418BC) Appendix A:
accounting controversies their               Author(s): Narayanan, V.G.; Evans,            Checklist Summary of the Levers of
authorities must resolve.                    James A.                                      Control; (2417BC) The Dynamics of
Subjects: Accounting policies; Financial     Publication Date: 09/18/1995                  Controlling Strategy; (2416BC) The
reporting; Management accounting             Revision Date: 06/04/2002                     Control Levers in Action: Controlling
Length: 18p                                  Product Type: Case (Library)                  Business Strategy; (2414BC) Diagnostic
                                             Abstract: Follow ing Intel Inc.'s decis ion   Control Systems: Implementing
100062                                       to replace flawed Pentium chips, the          Intended Strategies; (2413BC) Beliefs
Title: Intangible Asset Accounting and       company faces revenue recognition             and Boundaries: Framing the Strategic
Analysis                                     choices. Events leading up to IBM's           Domain; (2412BC) A Balancing Act:
Author(s): Haw kins, David F.                decision to halt shipment of computers        Tensions to Be Managed: Strategy,
Publication Date: 12/06/1999                 that have Intel's microprocessor inside       Organizations, and Control; (2411BC)
Product Type: Note                           and Intel's decision to replace all the       Introduction: Strategy, Organiz ations,
Abstract: Accounting theories,               flawed chips are outlined. Intel must         and Control.
practic es, and standards relative to        decide whether to: make a provision for       Subjects: NO
intangible assets are covered. Special       the costs of replacing the chips, defer       SUBJECTS(KEYWORDS)
financial analysis is sues related to this   recognition of revenue on the flawed          Length: 34p
topic are also discussed. A rewritten        chips that it has now agreed to replace,      List Price: $6.95
version of an earlier note.                  or make no entries on grounds of              Year New : 2007
Subjects: Accounting policies;               materiality.
Accounting procedures; Intangible            Industry Setting: Semiconductor               198013
assets                                       industry                                      Title: Intercon Electric Corp.: Quality of
Length: 9p                                   Gross Revenues: $12 billion revenues          Earnings Analysis
Year New : 2005                              Subjects: Accounting policies;                Author(s): Haw kins, David F.; Bartczak,
                                             Computer industry; Control systems;           Norman J.
185098                                       Customer relations; Profitability analysis;   Publication Date: 11/07/1997
Title: Intangible Asset Accounting and       Semiconductors; Variance analysis             Product Type: Case (Library)
Analysis                                     Length: 10p                                   Abstract: Intercon had just is sued its
Author(s): Haw kins, David F.                Supplementary Materials: Supplement           annual report to shareholders for the
Publication Date: 06/14/1985                 (Library), (196092), 4p, by V.G.              year ended December 31, 1992. The
Product Type: Note                           Narayanan, James A. Evans; Teaching           report indicates that sales have
Abstract: Describes the accounting for       Note, (198027), 8p, by William J. Bruns       increased to a record $5.7 billion, but
and analysis of intangible assets.           Jr.                                           that net income is down almost 20%
Subjects: Accounting procedures;                                                           from its record level in the previous year.
Financial reporting; Valuation               196092                                        The chairman's letter to shareholders
Length: 14p                                  Title: Intel Pentium Chip Controversy (B)     suggests that while earnings were not
                                             Author(s): Narayanan, V.G.; Evans,            very good in 1992, he expects them to
195229                                       James A.                                      recover in 1993. Teaching Purpose:
Title: Intangible Assets                     Publication Date: 09/18/1995                  May be used as either the first or second
Author(s): Haw kins, David F.                Revision Date: 05/21/2002                     case in a second-year MBA course
Publication Date: 03/20/1995                 Product Type: Supplement (Library)            dealing w ith the analysis of corporate
Product Type: Note                           Abstract: Supplements the (A) case.           financial reports. The objective is to
Abstract: Accounting theories,               Must be used with: (196091) Intel             introduce students to the concept of
practic es, and standards relative to        Pentium Chip Controversy (A).                 "quality of earnings." Much of the focus
intangible assets are covered. Special       Industry Setting: Computer industry;          deals w ith the flexibility management
financial analysis is sues related to this   Semiconductor industry                        has in making accounting decis ions that
topic are also discussed. Withdrawn          Subjects: Accounting policies;                determine net income.
01/03/00 - use 100-062.                      Computer industry; Control systems;           Geographic Setting: Pittsburg, PA
Subjects: Accounting policies;               Customer relations; Profitability analysis;   Industry Setting: Electronics industry
Accounting procedures                        Semiconductors; Variance analysis             Gross Revenues: $5.5 billion revenues
Length: 7p                                   Length: 4p                                    Subjects: Accounting policies;
                                                                                           Accounting procedures; Electronics;
194077                                       2415BC                                        Financial analysis; Financial ratios;
Title: Intangible Assets Other Than          Title: Interactive Control Systems:           Financial reporting
Goodw ill                                    Adapting to Competitive Environments          Length: 30p
Author(s): Haw kins, David F.                Author(s): Simons, Robert
Publication Date: 01/24/1994                 Publication Date: 11/09/2094                  195237
Revision Date: 04/12/1994                    Product Type: HBS Press Chapter               Title: Intercorporate Equity Investments
Product Type: Note                           Abstract: Managing the tension                Author(s): Haw kins, David F.
Abstract: Discusses global accounting        between creative innovation and               Publication Date: 05/12/2095
policies for intangible assets other than    predictable goal achievement is the           Revision Date: 08/08/2008
goodw ill. How financial analysts deal       essence of management control. This           Product Type: Note
with the div ersity in these practices is    chapter looks at how senior managers          Abstract: Discusses accounting for
also covered.                                use interactive control systems to build      intercorporate equity investments and
Subjects: Accounting policies;               internal pressure to encourage the            the preparation of consolidated financial
Accounting procedures                        emergence of new strategic initiatives.       statements. May be used with: (106037)
Length: 8p                                   May be used with: (2419BC) Appendix           Productos Finas.
                                             B: Use and Misuse of Information              Subjects: Accounting procedures; Cost



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accounting; Financial analysis              617-783-7600. May be used w ith:           Length: 9p
Length: 11p                                 (100105) To Trim or Not to Trim: That Is   Supplementary Materials: Teaching
                                            the Question; (184048) Controls at the     Note, (101057), 11p, by David F.
194059                                      Sands Hotel and Casino; (107040)           Haw kins
Title: Intercorporate Investment and        Online Accounting and Control Tutorials,
Consolidated Statements                     Teaching Note; (100019) ATH                100034
Author(s): Haw kins, David F.               Technologies, Inc. (D); (100016) ATH       Title: International Business Machines
Publication Date: 01/14/1994                Technologies, Inc. (A): Making the         Corp. (C)
Revision Date: 02/25/1994                   Numbers; (100017) ATH Technologies,        Author(s): Haw kins, David F.
Product Type: Note                          Inc. (B); (100018) ATH Technologies,       Publication Date: 11/22/1999
Abstract: Discusses accounting for          Inc. (C).                                  Revision Date: 11/07/2000
intercorporate investments and the          Subjects: NO                               Product Type: Case (Library)
preparation of consolidated statements.     SUBJECTS(KEYWORDS)                         Abstract: A financial analyst is
U.S. and non-U.S. accounting standards      Length: 2 hour                             examining IBM's 1998 tax note to
are covered with emphasis on SFAS No.       Supplementary Materials: Teaching          understand better how the company's
52.                                         Note, (107044), 9p, by David F.            1998 tax note was determined. Teaching
Subjects: Accounting policies;              Haw kins; Teaching Note, (107040), 11p,    purpose: Illustrates deferred tax
Accounting procedures; Financial            by David F. Haw kins                       accounting. May be used w ith: (100032)
reporting                                   Year New : 2006                            International Business Machines Corp.
Length: 13p                                                                            (A); (100033) International Business
                                            100032                                     Machines Corp. (B).
186081                                      Title: International Business Machines     Geographic Setting: United States
Title: Interim Period Reporting and         Corp. (A)                                  Industry Setting: Computer industry
Analysis                                    Author(s): Haw kins, David F.              Company Size: Fortune 500
Author(s): Haw kins, David F.               Publication Date: 12/01/1999               Gross Revenues: $80 billion revenues
Publication Date: 10/04/1985                Revision Date: 04/18/2002                  Subjects: Computer industry; Financial
Product Type: Note                          Product Type: Case (Library)               ratios; Profitability analysis; Tax
Abstract: Covers the analysis of interim    Abstract: Perform financial ratio          accounting
financial statements and the accounting     analysis to identify changes in IBM's      Length: 5p
principles used to construct interim        business mix and profitability. Teaching   Supplementary Materials: Teaching
financial statements.                       purpose: Ratio analysis . May be used      Note, (101057), 11p, by David F.
Subjects: Accounting policies; Financial    with: (100033) International Business      Haw kins
reporting                                   Machines Corp. (B); (100034)
Length: 11p                                 International Business Machines Corp.      181090
                                            (C).                                       Title: International Harvester:
195231                                      Geographic Setting: United States          Purchasing Inflation Offset System
Title: Interim Period Reports               Industry Setting: Computer industry        Author(s): Merchant, Kenneth A.;
Author(s): Haw kins, David F.               Company Size: Fortune 500                  Herzlinger, Regina E.;
Publication Date: 03/20/1995                Gross Revenues: $80 billion revenues       Publication Date: 02/01/1981
Product Type: Note                          Subjects: Computer industry; Financial     Revision Date: 01/23/1984
Abstract: Covers interim period             ratios; Profitability analysis; Tax        Product Type: Case (Field)
accounting objectives, theories, and        accounting                                 Abstract: Describes the purchasing
practic es. Special financial analysis      Length: 6p                                 inflation offset system being designed
concerns related to this topic are          Supplementary Materials: Teaching          and installed at International Harvester.
discussed. Withdrawn 01/03/00 - use         Note, (101057), 11p, by David F.           Involves an inflation forecast, a
100-002.                                    Haw kins                                   negotiated inflation offset goal for
Subjects: Accounting policies;                                                         purchasing, and then a comparison of
Accounting procedures; Financial            100033                                     actual inflation. The primary issue is how
analysis                                    Title: International Business Machines     this w ill affect buyer behavior patterns.
Length: 7p                                  Corp. (B)                                  Geographic Setting: Chicago, IL
                                            Author(s): Haw kins, David F.              Industry Setting: Industrial goods,
107705                                      Publication Date: 11/18/1999               machinery & equipment industries
Title: Internal Control Process, Online     Revision Date: 04/23/2002                  Gross Revenues: $8.4 billion 1979
Tutorial                                    Product Type: Case (Library)               sales
Author(s): Haw kins, David F.               Abstract: IBM changes pension plan         Subjects: Control systems; Forecasting;
Publication Date: 09/26/2006                from a defined benefit plan to a cash-     Inflation; Performance apprais al;
Product Type: Online Tutorials              balance plan. Teaching purpose: To         Purchasing
Abstract: Introduces the Internal Control   understand pension accounting. May be      Length: 27p
Process by detailing its five components:   used with: (100032) International          Supplementary Materials: Teaching
1) the internal control environment, 2)     Business Machines Corp. (A); (100034)      Note, (188072), 9p, by Kenneth A.
risk assessment, 3) internal control        International Business Machines Corp.      Merchant
activities, 4) information and              (C).
communications, and 5) monitoring.          Geographic Setting: United States          197008
Includes multiple review exercises          Industry Setting: Computer industry        Title: International Oil: Confirmation of
throughout the tutorial.. TO PREV IEW       Company Size: Fortune 500                  Accounts Receiv able
(AUTHORIZED FACULTY ONLY) OR                Gross Revenues: $80 billion revenues       Author(s): Haw kins, David F.
PURCHASE THIS ONLINE TUTORIAL               Subjects: Computer industry; Financial     Publication Date: 08/19/1996
CALL OUR CUSTOMER SERVICE                   ratios; Profitability analysis; Tax        Product Type: Case (Gen Exp)
DEPARTMENT AT 1-800-545-7685 OR             accounting                                 Abstract: An independent auditor must



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develop an audit plan to confir m              Charles A. Nichols III                      Author(s): Martinez-Jerez, F. Asis;
accounts receivable of a small                                                             Narayanan, V.G.; Brem, Lisa
international oil company. Teaching            193061                                      Publication Date: 02/12/2003
Purpose: Confirmation of accounts              Title: International Paper (B)              Revision Date: 05/22/2003
receiv able techniques.                        Author(s): Barth, Mary E.; Nichols,         Product Type: LACC Case
Geographic Setting: United States              Charles A., III                             Abstract: Ann Peralta, director of the
Industry Setting: Petroleum industry           Publication Date: 11/02/1992                Internet netw ork in Bankinter, needs to
Gross Revenues: $200 million                   Product Type: Supplement (Field)            know whether the thousands of new
revenues                                       Abstract: Supplements International         customers pouring in from other portals
Subjects: Accounting procedures;               Paper (A). Must be used w ith: (193060)     are profitable for the bank. Bankinter, a
Petroleum                                      International Paper (A).                    relatively small Spanish bank, has a
Length: 3p                                     Industry Setting: Paper industry            large presence as an Internet financial
Supplementary Materials: Teaching              Subjects: Accounting policies;              services provider. Leading the way to
Note, (197053), 3p, by David F. Haw kins       Employee benefits; Ethics; Financial        profitability through the Internet will give
                                               reporting; Management accounting;           Bankinter a major competitive advantage
193060                                         Paper industry                              over the larger, more established
Title: International Paper (A)                 Length: 4p                                  Spanish banks. Peralta uses tools such
Author(s): Barth, Mary E.; Nichols,            Supplementary Materials: Teaching           as customer relationship management,
Charles A., III                                Note, (193062), 25p, by Mary E. Barth,      activity-based costing, customer
Publication Date: 11/02/1992                   Charles A. Nichols III                      profitability, and lifetime value
Revision Date: 06/02/1993                                                                  computations to determine how valuable
Product Type: Case (Field)                     103021                                      this cohort of new customers is for the
Abstract: Concerns the decision of             Title: Internet Customer Acquisition        bank and in doing so, can decide on
International Paper, the w orld's largest      Strategy at Bankinter                       future customer acquisition strategies.
pulp and paper corporation, about when         Author(s): Martinez-Jerez, F. Asis;         Teaching Purpose: To evaluate the
to adopt the provisions of Statement of        Narayanan, V.G.; Brem, Lisa                 Internet customer acquisition strategy
Financial Accounting Standards 106             Publication Date: 02/12/2003                and to value customers at Bankinter.
(SFAS 106), "Employers' Accounting for         Revision Date: 03/16/2007                   Geographic Setting: Spain
Postretirement Benefits Other than             Product Type: Case (Field)                  Industry Setting: Banking industry
Pensions." SFAS 106 requires the               Abstract: Bankinter, a relatively small     Number of Employees: 3,000
accrual of a significant balance sheet         Spanish bank, has a large presence as       Gross Revenues: 21.4 billion
liability to recognize the future cost of      an Internet financial services provider.    eurodollars assets
promises made to employees to pay for          Leading the way to profitability through    Subjects: Activity based costing;
benefits during retirement, most               the Internet w ill give Bankinter a major   Banking; Competitive advantage;
importantly for health insurance benefits.     competitive advantage over the larger,      Electronic commerce; Financial services;
Compared to the prevailing "pay-as-you-        more established Spanish banks. Ann         Growth strategy; Internet; Performance
go" accounting, the provis ions of SFAS        Peralta, director of the Internet network   measurement; Spain
106 typically require a higher annual          in Bankinter, must evaluate whether the     Length: 19p
expense for "other postemployment              thousands of new customers pouring in       NEW
benefits" (OPEB). Set in late November         from other portals are profitable for the
1992, a year after the Financial               bank. Peralta uses tools such as            191143
Accounting Standards Board (FASB)              customer relationship management,           Title: Interpretation and Analysis of
announced the final form of SFAS 106.          activity-based costing, customer            Stockholders' Equity
Application of the new rules was               profitability, and lifetime value           Author(s): Haw kins, David F.
required for fis cal years beginning after     computations to determine the value of      Publication Date: 05/21/1991
December 15, 1992, but as usual earlier        this cohort of new customers for the        Product Type: Note
adoption w as encouraged. In addition,         bank and in doing so, can decide on         Abstract: Discusses the accounting for
on adoption of the new standard                future customer acquisition strategies.     stockholders' equity and the analy sis of
companies were giv en the option of            May be used with: (87513) Manage            the stockholders' equity data presented
either recognizing the liability for accrued   Customers for Profits (Not Just Sales).     in corporate financial reports.
benefits immediately, or gradually over a      Geographic Setting: Spain                   Subjects: Accounting policies;
period of up to twenty years. Thus, IP         Industry Setting: Banking industry          Accounting procedures; Stockholders
was faced with decisions both of when          Number of Employees: 3,000                  Length: 12p
and how to adopt SFAS 106.                     Gross Revenues: 21.4 billion
Geographic Setting: United States              eurodollars assets                          192153
Industry Setting: Paper industry; Pulp         Subjects: Activity based costing;           Title: Introduction to Accounting
industry                                       Banking; Competitive advantage;             Records
Company Size: Fortune 500                      Electronic commerce; Financial services;    Author(s): Bruns, William J., Jr.
Number of Employees: 71,000                    Growth strategy; Internet; Performance      Publication Date: 06/26/1992
Gross Revenues: $13 billion revenues           measurement; Spain                          Revision Date: 09/13/2004
Subjects: Accounting policies;                 Length: 19p                                 Product Type: Note
Employee benefits; Ethics; Financial           Supplementary Materials: Teaching           Abstract: An introduction to the
reporting; Management accounting;              Note, (104004), 16p, by F. Asis             vocabulary and methodology of
Paper industry                                 Martinez-Jerez, V.G. Narayanan              bookkeeping and accounting records.
Length: 10p                                    NEW                                         Subjects: Accounting policies;
Supplementary Materials: Supplement                                                        Accounting procedures; Financial
(Field), (193061), 4p, by Mary E. Barth,       104S02                                      reporting
Charles A. Nichols III; Teaching Note,         Title: Internet Customer Acquisition        Length: 8p
(193062), 25p, by Mary E. Barth,               Strategy at Bankinter, Spanis h Version



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173003                                         Jurgens, Michele                               Author(s): Haw kins, David F.
Title: Introduction to Accumulated             Publication Date: 09/17/2004                   Publication Date: 10/26/1993
Value, Present Value, and Internal Rate        Revision Date: 01/11/2006                      Revision Date: 12/02/1993
of Return                                      Product Type: Online Tutorials                 Product Type: Note
Author(s): Hammond, John S., III               Abstract: Covers the basic s of cost           Abstract: Introduction to Global
Publication Date: 08/01/1972                   system design, demonstrating in a clear,       Financial Reporting: A Managerial
Revision Date: 09/28/2000                      step-by-step fashion how costs are             Perspective course. Describes the
Product Type: Note                             assigned to cost objects. Key concepts         course perspectives, focus, and
Abstract: A simple, intuitive introduction     include direct and indirect costs, tw o-       coverage.
to the usually-diffic ult topics of            stage allocation, cost pools, and cost         Subjects: Financial reporting;
discounting and present value. While the       drivers. Also provides a brief review of       International business
mechanics of computing present value           several variations of cost systems,            Length: 4p
and internal rate of return are covered        explaining the difference between job
well, the emphasis is more about how to        and process costing, direct and full cost      193049
think about these concepts (for example,       systems, as well as standard cost              Title: Introduction to Owners' Equity
the earlier-the-better on the receipt of       systems. Provides exercis es throughout        Author(s): Bruns, William J., Jr.
cash flows). Using concrete examples, it       the tutorial to test understanding of the      Publication Date: 10/01/1992
fosters an understanding of how various        material. May be used with: (189084)           Revision Date: 05/27/2004
considerations influence present value         Seligram, Inc.: Electronic Testing             Product Type: Note
(for instance, as the dis count rate rises,    Operations; (101092) Wilkerson Co.;            Abstract: An introduction to accounting
the impact of cash flows further out in        (104073) Midw est Office Products;             for owners' equity and leveraged
time is disproportionately diminished).        (102030) Anagene, Inc.; (190002)               buyouts. Covers classes of
Industry Setting: Real estate                  Kanthal (A); (102072) Customer                 shareholders, treasury stock, stock
Subjects: Acquisitions; Capital                Profitability and Customer Relationship        distributions, and div idend accounting.
budgeting; Interest rates; Present value;      Management at RBC Financial Group              Subjects: Accounting policies;
Real estate                                    (Abridged).                                    Accounting procedures; Capital
Length: 10p                                    Subjects: Cost accounting; Cost                structure; Financial reporting; Leveraged
                                               analysis; Cost systems                         buyouts
197076                                         Supplementary Materials: Teaching              Length: 7p
Title: Introduction to Activity-Based          Note, (106045), 11p, by David F.
Costing                                        Haw kins, V.G. Narayanan, Jacob                105009
Author(s): Kaplan, Robert S.                   Cohen, Michele Jurgens; Teaching Note,         Title: Introduction to Responsibility
Publication Date: 02/19/1997                   (107040), 11p, by David F. Haw kins            Accounting Systems
Revision Date: 07/05/2001                      Year New : 2006                                Author(s): Haw kins, David F.; Cohen,
Product Type: Note                                                                            Jacob
Abstract: Introduces the fundamental           105039                                         Publication Date: 10/06/2004
notions of activity-based costing (ABC).       Title: Introduction to Cost-Accounting         Product Type: Note
Motivates ABC by means of a simple             Systems                                        Abstract: Introduces responsibility
example, a single and a diversif ied pen       Author(s): Haw kins, David F.; Cohen,          accounting systems.
factory. Proceeds to show how ABC              Jacob                                          Subjects: Budgeting; Control systems;
assigns costs more accurately to               Publication Date: 10/18/2004                   Cost accounting; Transfer pric ing;
products and customers by: 1)                  Product Type: Note                             Variance analysis
identifying the activities being performed     Abstract: Introduces traditional cost          Length: 13p
by organiz ational resources; 2)               accounting systems.                            Year New : 2004
assigning resource costs to the                Subjects: Cost accounting; Cost
activities; 3) identifying all the products,   systems; Financial reporting;                  105703
services, and customers of the                 Management accounting                          Title: Introduction to Responsibility
organization; and 4) assigning activ ity       Length: 11p                                    Accounting Systems, Online Tutorial
costs to these outputs via activ ity cost      Year New : 2004                                Author(s): Haw kins, David F.;
drivers. Also covers activity attributes,                                                     Narayanan, V.G.; Cohen, Jacob;
such as the cost hierarchy, value and          193029                                         Jurgens, Michele
non-value added, and business                  Title: Introduction to Financial Ratios        Publication Date: 10/18/2004
processes, as well as different types of       and Financial Statement Analysis               Revision Date: 01/11/2006
activity cost driv ers: transaction,           Author(s): Bruns, William J., Jr.              Product Type: Online Tutorials
duration, and intensity. Closes with the       Publication Date: 08/04/1992                   Abstract: Responsibility accounting
admonition to balance the benefits from        Revision Date: 09/13/2004                      systems generate financial and related
more accurate cost estimates with the          Product Type: Note                             nonfinancial information about the actual
cost of developing an appropriate              Abstract: Introduces and describes             and planned activities of a company's
activity-based cost system.                    meaning and uses for financial ratios to       responsibility centers--organizational
Subjects: Activity based costing; Cost         assess profitability, activity, solvency and   units headed by managers responsible
accounting; Management accounting              leverage, and returns to shareholders.         for a unit's performance. The principal
Length: 14p                                    Subjects: Financial analysis ; Financial       components covered are budgets,
BESTSELLER                                     ratios; Financial reporting                    performance reports, variance reports,
                                               Length: 15p                                    and transfer prices. Describes these
105701                                         BESTSELLER                                     components and walks students through
Title: Introduction to Cost Accounting                                                        how a responsibility center's actual
Systems, Online Tutorial                       194048                                         performance is compared to its planned
Author(s): Haw kins, David F.;                 Title: Introduction to Global Financial        (budgeted) performance and how
Narayanan, V.G.; Cohen, Jacob;                 Reporting: A Managerial Perspectiv e           resources can be transferred from one



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center to another. Als o explains the         105044                                        195192
management planning and control               Title: Introduction to the Management         Title: Inventory
process. Provides numerous exercises          Control Process                               Author(s): Haw kins, David F.
to test understanding of the material.        Author(s): Haw kins, David F.                 Publication Date: 03/15/1995
May be used with: (185061) Citibank           Publication Date: 01/13/2005                  Revision Date: 08/16/1996
Indonesia; (104044) Caja Espana:              Revision Date: 05/05/2005                     Product Type: Note
Managing the Branches to Sell (A);            Product Type: Note                            Abstract: An introduction to inventory
(105013) Hala Madrid: Managing Real           Abstract: Covers the management               accounting practices, procedures, and
Madrid Club de Futbol, the Team of the        control process.                              methods. Financial analysis concerns
Century; (186136) Scovill, Inc.: NuTone       Subjects: NO                                  about inventory are also covered.
Housing Group; (187081) Codman &              SUBJECTS(KEYWORDS)                            Subjects: Accounting procedures;
Shurtleff, Inc.: Planning and Control         Length: 12p                                   Financial analysis; Inventory
System; (189146) Metabo GmbH & Co.            Year New : 2005                               management
KG; (158001) Birch Paper Co.;                                                               Length: 9p
(175070) Midw est Ice Cream Co.;              2411BC
(101038) Softw are Associates;                Title: Introduction: Strategy,                101012
(105036) Musimundo; (105005) G.G.             Organizations, and Control                    Title: Inventory Exercis es
Toys; (202051) Sarnia Corp.; (187098)         Author(s): Simons, Robert                     Author(s): Healy, Paul M.
Polysar Ltd.; (191056) Mile High Cycles;      Publication Date: 11/09/2094                  Publication Date: 09/12/2000
(184169) Waltham Motors Division;             Product Type: HBS Press Chapter               Revision Date: 01/16/2002
(187038) Hanson Ski Products;                 Abstract: Understanding how to control        Product Type: Exercise
(107040) Online Accounting and Control        empow ered organizations in highly            Abstract: Introduces students to the
Tutorials, Teaching Note.                     competitive markets is important for both     concepts of inventory valuation (LIFO
Subjects: Budgeting; Control systems;         theorists and practic ing managers. In        and FIFO) using a simple example. They
Cost accounting; Transfer pric ing;           this chapter, the author introduces a         then get the chance to apply this
Variance analysis                             new , comprehensive theory for                know ledge to help understand the
Supplementary Materials: Teaching             controlling business strategy, illustrating   inventory footnote for California Steel
Note, (106047), 12p, by David F.              how managers gain control of strategy         Industries.
Haw kins, V.G. Narayanan, Jacob               using four basic levers. May be used          Subjects: Accounting procedures;
Cohen, Michele Jurgens                        with: (2419BC) Appendix B: Use and            Derivatives; Financial reporting; Hedging
Year New : 2006                               Misuse of Information Technology:             Length: 2p
                                              Levers of Control Revisited; (2418BC)
103019                                        Appendix A: Checklist Summary of the          185009
Title: Introduction to Stockholders'          Levers of Control; (2417BC) The               Title: Inventory Pricing and Analy sis
Equity                                        Dynamics of Controlling Strategy;             Author(s): Haw kins, David F.
Author(s): Fields, Thomas D.; Cohen,          (2416BC) The Control Levers in Action:        Publication Date: 05/20/1985
Jacob                                         Controlling Business Strategy;                Product Type: Note
Publication Date: 10/08/2002                  (2415BC) Interactive Control Systems:         Abstract: Concerns accounting for
Revision Date: 03/23/2004                     Adapting to Competitive Environments;         mercantile and manufacturing
Product Type: Note                            (2414BC) Diagnostic Control Systems:          inventories. The analy sis of inventory
Abstract: The stockholders' equity            Implementing Intended Strategies;             and cost of goods sold is also covered.
section of the balance sheet illustrates      (2413BC) Beliefs and Boundaries:              Subjects: Cost accounting; Financial
details of accounting for stock offerings,    Framing the Strategic Domain;                 analysis; Financial reporting; Inventory
common stock, and preferred stock.            (2412BC) A Balancing Act: Tensions to         management
Accounting for dividends, both cash and       Be Managed: Strategy, Organizations,          Length: 18p
stock dividends, and treasury stock is        and Control.
covered.                                      Subjects: NO                                  198116
Subjects: NO                                  SUBJECTS(KEYWORDS)                            Title: Investing to Develop Future
SUBJECTS(KEYWORDS)                            Length: 9p                                    Capabilities
Length: 9p                                    List Price: $6.95                             Author(s): Kaplan, Robert S.
NEW                                           Year New : 2007                               Publication Date: 04/06/1998
                                                                                            Revision Date: 05/14/1998
105040                                        188059                                        Product Type: Note
Title: Introduction to the Internal Control   Title: Introductory Note on Capital           Abstract: Provides a framework for
Process                                       Budgeting Practices                           financial analysis of projects whose cash
Author(s): Haw kins, David F.                 Author(s): Hertenstein, Julie H.              flow benefits are not so easy to quantify.
Publication Date: 11/01/2004                  Publication Date: 01/05/1988                  In particular, it illustrates that many
Revision Date: 11/22/2005                     Revision Date: 11/17/1993                     alleged deficiencies with applying
Product Type: Note                            Product Type: Note                            discounted cash flow techniques to
Abstract: An introduction to the internal     Abstract: Briefly describes capital           investments that promise improved
control process from a managerial             budgeting practic es reflected in the         quality, reduced cycle times, and greater
perspective. May be used w ith:               capital budgeting procedures manuals of       flexibility are due more to poor
(191118) Westchester Distributing, Inc.       large corporations and the process of         application and implementation than to
(A).                                          developing a capital proposal.                the analytic approach itself . Also
Subjects: Control systems                     Subjects: Capital budgeting; Control          discusses how to extend the analytic
Length: 6p                                    systems; Resource allocation                  approach in an environment that
Year New : 2004                               Length: 9p                                    contains learning and growth options
                                                                                            and creating organizational capabilities.
                                                                                            Subjects: Cash flow ; Cost accounting;



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Financial analysis; Organizational          Product Type: Case (Compilation)              management succession and the need
learning                                    Abstract: Examines a free cash flow           to improve financial planning and control
Length: 16p                                 analysis of financial performance.            systems to capitalize on brand value.
                                            Subjects: Cash flow ; Financial reporting     Geographic Setting: Rhode Island
176106                                      Length: 4p                                    Industry Setting: Shipbuilding industry;
Title: Investment Centers (Chapter 8)       NEW                                           Sporting goods & equipment industry
Author(s): Dearden, John                                                                  Subjects: NO
Publication Date: 01/02/1976                195054                                        SUBJECTS(KEYWORDS)
Product Type: Note                          Title: Isuzu Motors Ltd.: Cost Creation       Length: 21p
Abstract: Discusses each of the             Program
principal types of assets that may be       Author(s): Cooper, Robin; Yoshikawa,          183012
employed in an investment center.           Takeo                                         Title: J.P. Stevens, Accounting Changes
Subjects: Stock brokers                     Publication Date: 10/12/1994                  Author(s): Cooper, Robin; Beaudry S
Length: 21p                                 Product Type: Case (Field)                    Publication Date: 06/21/1983
                                            Abstract: Describes the various value         Product Type: Case (Library)
106023                                      engineering techniques used by Isuzu.         Abstract: In 1980 J.P. Stevens changed
Title: Investor Relations at TOTAL          Shows how Isuzu reduces the cost of its       three accounting policies. 1) It changed
Author(s): Miller, Gregory S.; Dessain,     products while increasing their               its inventory accounting method to LIFO.
Vincent; Sjoman, Anders                     functionality within the constraints of a     2) It reclassif ied expenses from Cost of
Publication Date: 11/23/2005                target cost.                                  Goods Sold to Selling, General &
Revision Date: 08/18/2006                   Geographic Setting: Japan                     Administrative. 3) It converted to the
Product Type: Case (Field)                  Industry Setting: Automotive industry         straight-line depreciation method from
Abstract: Examines investor relations       Subjects: Automobiles; Cost control;          declining balance. In 1979, the company
and financial communications in a large     Japan; Product development                    adopted FASB 34. The case explores
company with a diverse group of             Length: 15p                                   these issues and requires the student to
financial stakeholders. Total is an         Supplementary Materials: Teaching             identify the changes to income.
"energy major" based in Paris, France.      Note, (195055), 6p, by Robin Cooper           Geographic Setting: United States
The importance of its product and its                                                     Industry Setting: Textile industry
impact on economies and environments        197015                                        Gross Revenues: $1 billion assets
combine w ith the size of the company to    Title: J Boats, Inc.                          Subjects: Accounting policies;
make Total highly visible to investors,     Author(s): Simons, Robert L.                  Accounting procedures; Profit planning;
governments, environmental groups,          Publication Date: 08/01/1996                  Textiles
and other shareholders. The highly          Revision Date: 12/01/1999                     Length: 10p
technical nature of Total's many internal   Product Type: Case (Field)
activities and the breadth of its complex   Abstract: During the 20-year evolution        110042
operations further impacts                  of a family-owned, entrepreneurial            Title: Jack Caldw ell
communication efforts. In addition, as a    sailboat company, two founders                Author(s): Yeager, J.R.
Continental European firm (in particular,   leverage their design and marketing           Publication Date: 10/01/1963
French), Total has strong societal          skills to build one of the most recogniz ed   Product Type: Case (Gen Exp)
expectations regarding its interactions     brands in the recreational boating            Abstract: A major stockholder has
with employees/citizens vs.                 industry. The founder then considers          asked the president to give a profit
shareholders. Examines how Total            management succession and the need            accounting of the first six months'
creates a consistent and clear financial    to improve financial planning and control     operations of a new ly developed
communication that provides information     systems to capitalize on brand value.         company. Used to give students
to these diverse stakeholder bases and      Geographic Setting: New port, RI              experience in accounting mechanics and
their different desires for the company.    Industry Setting: Recreational                statement preparation. Rewritten version
Also asks students to consider how this     equipment; Shipbuilding industry              of John Bartlett by R.G. Walker.
communication strategy w ill need           Subjects: Brands; Control systems;            Industry Setting: Machine tool industry;
adjustment due to a period of high oil      Entrepreneurship; Financial planning;         Hose, clamp & band industries
prices and a resulting windfall profit      Recreational equipment; Shipbuilding;         Gross Revenues: $50,000 sales
during 2005.                                Strategy implementation                       Event Year Start: 1965
Geographic Setting: France                  Length: 18p                                   Event Year End: 1965
Industry Setting: Energy                    Supplementary Materials: Teaching             Subjects: Accounting procedures;
Gross Revenues: $9.6 billion euros          Note, (199042), 10p, by Robert L.             Control systems; Financial reporting;
revenues                                    Simons                                        Managerial economics; Metals;
Event Year End: 2005                                                                      Profitability analysis; Stockholders
Subjects: NO                                9-109-S06                                     Length: 3p
SUBJECTS(KEYWORDS)                          Title: J Boats, Inc., Spanish Version
Length: 30p                                 Author(s): Simons, Robert L.                  2241BC
Supplementary Materials: Teaching           Publication Date: 08/01/1996                  Title: Jackson State University:
Note, (107019), 11p, by Gregory S.          Revision Date: 12/01/1999                     Introducing Business Concepts into
Miller                                      Product Type: LACC Case                       Education--The Benefits of Time-Driven
                                            Abstract: During the 20-year evolution        Activity-Based Costing
103048                                      of a family-owned, entrepreneurial            Author(s): Kaplan, Robert S.; Anderson,
Title: Is Free Cash Flow Better?            sailboat company, two founders                Steven R.
Author(s): Haw kins, David F.; Cohen,       leverage their design and marketing           Publication Date: 04/04/2007
Jacob                                       skills to build one of the most recogniz ed   Product Type: HBS Press Chapter
Publication Date: 01/08/2003                brands in the recreational boating            Abstract: As CEOs of universities and
Revision Date: 11/18/2003                   industry. The founder then considers          other nonprofits become more publicly



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accountable for their costs and              analysis; Demand analysis; Household          the inadequacies of its existing,
performance, having a TDABC model of         products                                      traditional cost system for estimating
their resource demands provides them         Length: 4p                                    product costs. Describes the innovative
with a powerful tool for guiding             Supplementary Materials: Teaching             activity-based system that was
expansion plans, determining service         Note, (183124), 8p, by Regina E.              developed to more accurately trace
levels, and managing budgets. This           Herzlinger,                                   overhead costs to individual products.
chapter looks at Jackson State                                                             Provides students w ith the opportunity to
University and its application of TDABC      181048                                        critique a standard cost system and to
in a nonprofit setting. May be used with:    Title: Jefferson Dry Cleaners                 assess the characteristics of the
(2221BC) The Evolution of Time-Driven        Author(s): Herzlinger, Regina E.; Cabot       proposed system that traces costs to
Activity-Based Costing: Introduction;        LO                                            production activities. May be used w ith:
(2222BC) Estimating Process Times:           Publication Date: 01/02/1981                  (187108) John Deere Component Works
The Role of Time Equations; (2223BC)         Product Type: Exercise                        (B).
Capacity Cost Rates: The Practical           Abstract: This is an "armchair" case,         Geographic Setting: Midw estern United
Issues; (2226BC) Implementing Time-          constructed to give students practic e in     States
Driven ABC Models: Launching a               the mechanics of bookkeeping, e.g.            Industry Setting: Agriculture industry
Project; (2237BC) Global Insurance           posting entries to T-accounts and             Company Size: Fortune 500
Company Private Client Group:                preparing financial statements. It            Gross Revenues: $3.1 billion sales
Forecasting Key Employee Staffing            reinforces the concept of deferred taxes      Subjects: Activity based costing; Cost
Levels--The Benefits of Time-Driven          and deals with the technique of goodwill      accounting; Cost allocation; Cost
Activity-Based Costing; (2228BC) Fast-       accounting and treatment of sold assets.      systems; Manufacturing
Track Profit Model: Creating the New         Geographic Setting: Boston, MA                Length: 19p
Due-Diligence Process for Mergers and        Industry Setting: Dry cleaning &              Supplementary Materials: Teaching
Acquisitions; (2229BC) Enhancing             laundry                                       Note, (188049), 22p, by Robert S.
Business Process Improvements: New           Company Size: small                           Kaplan
Applications for Time-Driven ABC;            Subjects: Accounting procedures;              BESTSELLER
(2230BC) Kemps LLC: Handling                 Services; Taxation
Product, Distribution, and Customer          Length: 4p                                    187108
Variety; (2231BC) Sanac Logis tics:                                                        Title: John Deere Component Works (B)
Time Equations to Capture Complexities       198145                                        Author(s): March, Artemis; Kaplan,
in Logistics Performance; (2234BC)           Title: Joan Holtz                             Robert S.
Compton Financial: Using Time- Driven        Author(s): Haw kins, David F.                 Publication Date: 06/30/1987
ABC to Accomplish a Profit Turnaround;       Publication Date: 11/05/1997                  Revision Date: 05/15/1990
(2235BC) ATB Financial: Guiding              Product Type: Case (Gen Exp)                  Product Type: Case (Field)
Profitable Grow th; (2236BC) Citigroup       Abstract: Holtz poses a number of             Abstract: Having installed an activity-
Technology Infrastructure Division:          accounting problems to an accounting          based system, the division is now
Financial Strategies for Managing IT as      instructor and asks for solutions.            exploring the insight provided by that
a Business Within a Business;                Teaching Purpose: Fixed asset                 system. In particular, it is studying the
(2227BC) What-If Analysis and Activity-      accounting.                                   economics of lot-size process planning
Based Budgeting: Forecasting                 Geographic Setting: United States             and product mix management. May be
Resource Demands.                            Subjects: Accounting procedures               used with: (187107) John Deere
Industry Setting: Education industry;        Length: 3p                                    Component Works (A).
Nonprofit                                                                                  Geographic Setting: Midw estern United
Subjects: NO                                 146004                                        States
SUBJECTS(KEYWORDS)                           Title: John Bartlett                          Industry Setting: Agriculture industry
Length: 15p                                  Author(s): Walker, Ross G.                    Company Size: Fortune 500
List Price: $6.95                            Publication Date: 05/01/1969                  Gross Revenues: $3.1 billion sales
Year New : 2007                              Product Type: Case (Gen Exp)                  Subjects: Activity based costing; Cost
                                             Abstract: Investor in new enterprise          accounting; Cost allocation; Cost
182032                                       asked how cash received for stock             systems; Manufacturing
Title: Janus Designs Ltd.                    would be used. He wanted estimated            Length: 8p
Author(s): Herzlinger, Regina E.;            costs of experimentation and special          Supplementary Materials: Teaching
Josephy NH;                                  machinery, estimated assets and               Note, (188049), 22p, by Robert S.
Publication Date: 07/01/1981                 liabilities, and estimated transactions for   Kaplan
Revision Date: 05/14/1993                    first year of operations.
Product Type: Case (Gen Exp)                 Industry Setting: Metals                      181091
Abstract: This is a simple pricing           Subjects: Capital budgeting;                  Title: Johnson Wood Corp. (A)
decision case designed to teach              Development stage enterpris es;               Author(s): Sandretto, Michael J.
students the concept of relevant costs. It   Forecasting; Metals; Securities analy sis     Publication Date: 03/10/1981
introduces contribution analysis and         Length: 3p                                    Revision Date: 09/27/1985
illustrates the differences between cash                                                   Product Type: Case (Field)
flow and accrual accounting data. Other      187107                                        Abstract: Describes the situation at a
issues include demand elasticity,            Title: John Deere Component Works (A)         subsidiary of a large conglomerate whic h
constant unit variable costs at all          Author(s): March, Artemis; Kaplan,            treats railroad ties and utility poles with
production levels, and fix ed costs fixed    Robert S.                                     cresote. The company has made several
over some relevant range of production.      Publication Date: 05/04/1987                  unsuccessful attempts to improve cost
It also includes break-even analy sis .      Revision Date: 11/04/1998                     accounting at the field locations. There
Industry Setting: Housewares                 Product Type: Case (Field)                    are a number of technical issues (e.g.
Subjects: Breakeven analy sis; Cost          Abstract: The division has recogniz ed        how accurately can these costs be



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recorded at small locations) and many       Systems design                                   repair. Thus, the proper comparison is
administrative issues. This four case       Length: 6p                                       first new versus old equipment. That is
sequence can be taught in either one or     Supplementary Materials: Teaching                then compared with the alternative of
tw o days. If two days are used the first   Note, (183074), 9p, by Michael J.                discontinuing the entire department
day may be devoted to analy zing the        Sandretto                                        (business segment). This can be
various locations and the                                                                    compared with the idea of not investing
interrelationships between these            181094                                           in low growth, low market share
locations. The second day can then be       Title: Johnson Wood Corp. (D)                    businesses. Also rais es the question of
devoted to recommendations.                 Author(s): Sandretto, Michael J.                 whic h expenses can be eliminated if the
Geographic Setting: Midw estern United      Publication Date: 03/10/1981                     department is eliminated and the effect
States; Southeastern United States          Product Type: Case (Field)                       of inflation on the analysis.
Industry Setting: Railroad; Utilities       Abstract: Describes the attempts by two          Geographic Setting: Midw estern United
Company Size: large                         consultants to design a cost system for          States
Subjects: Computer systems; Cost            the company. Includes both problems at           Industry Setting: Steel industry
accounting; Cost control; Cost systems;     individual locations and those relative to       Company Size: mid-size
Forest products; Systems design             the firm as a whole.                             Subjects: Capital budgeting; Cash flow ;
Length: 10p                                 Geographic Setting: Midw estern United           Cost accounting; Divestiture; Steel
Supplementary Materials: Teaching           States; Southeastern United States               Length: 4p
Note, (183074), 9p, by Michael J.           Industry Setting: Railroad; Utilities
Sandretto                                   Company Size: large                              409075
                                            Subjects: Computer systems; Cost                 Title: KPMG (B): Risk and Reform
181092                                      accounting; Cost control; Cost systems;          Author(s): Sherman, Eliot; Eccles,
Title: Johnson Wood Corp. (B)               Data processing; Forest products;                Robert G.
Author(s): Sandretto, Michael J.            Systems design                                   Publication Date: 01/08/2009
Publication Date: 03/10/1981                Length: 2p                                       Product Type: Supplement (Field)
Product Type: Case (Field)                  Supplementary Materials: Teaching                Abstract: Supplements the (A) case.
Abstract: Describes the Atlanta             Note, (183074), 9p, by Michael J.                Must be used with: (408073) KPMG (A):
procurement offic e of Johnson Wood         Sandretto                                        A Near-Death Experience.
Products. A computer has recently been                                                       Subjects: NO
installed w hic h enables Atlanta to        F0406D                                           SUBJECTS(KEYWORDS)
produce its own inventory and cost          Title: Just the Facts (and Forecasts)            Length: 4p
records. The offic e produces its own       Author(s): Levine, Carolyn B.; Ijiri, Yuji
financial statements, even though the       Publication Date: 06/01/2004                     182166
corporate data processing department        Product Type: Harvard Business                   Title: Kaiser Steel Corp.--1980
produces financial statements for the       Review Artic le                                  Author(s): Bartczak, Norman J.
Atlanta office three weeks after the end    Abstract: By definition, forecasted              Publication Date: 12/08/1981
of the month.                               numbers in a financial statement involve         Revision Date: 02/28/1983
Geographic Setting: Georgia                 educated guesses. But that's not alw ays         Product Type: Case (Library)
Industry Setting: Railroad; Utilities       clear in the statement itself. To reduce         Abstract: Kaiser Steel's board of
Company Size: large                         legal liability for off-the-mark predic tions,   directors has turned down a liquidation
Subjects: Computer systems; Cost            a proposed new model for financial               plan and voted to continue operations in
accounting; Cost control; Cost systems;     statements clearly distinguis hes hard           its loss-riddled steelmaking operation.
Data processing; Forest products;           numbers from forecasts.                          Much of the decision to continue
Purchasing; Systems design                  Subjects: Forecasting; Models                    operating was based on the new
Length: 5p                                  Length: 2p                                       leadership provided by Edgar Kaiser, Jr.
Supplementary Materials: Teaching           Year New : 2004                                  How ever, in a surpris e move, Edgar
Note, (183074), 9p, by Michael J.                                                            Kaiser, Jr. resigned in February 1981.
Sandretto                                   181102                                           Students are asked to analy ze Kais er
                                            Title: KLS Steel Co.                             Steel in view of this surpris e
181093                                      Author(s): Sandretto, Michael J.                 development.
Title: Johnson Wood Corp. (C)               Publication Date: 01/02/1981                     Geographic Setting: Oakland, CA
Author(s): Sandretto, Michael J.            Product Type: Case (Gen Exp)                     Industry Setting: Steel industry
Publication Date: 03/10/1981                Abstract: Discusses the cold drawn               Company Size: large
Revision Date: 03/20/1981                   steel department of a steel service              Subjects: Financial analysis ; Financial
Product Type: Case (Field)                  center. The department can be thought            reporting; Financial strategy; Leadership;
Abstract: Describes the Charlotte, North    of as an independent business because            Liquidation; Steel
Carolina treating plant. Both financial     the service is readily available from            Length: 33p
statements and inventory are prepared       outside vendors. Illustrates how simple
manually, even though corporate data        application of dis counted cash flow may         195056
processing prepares these reports three     produce undesirable results when                 Title: Kamakura Ironw orks Co. Ltd.
weeks after the end of the month. Also      comparing existing equipment w ith the           Author(s): Cooper, Robin; Yoshikawa,
describes the cost system used at the       purchase of new equipment. Using                 Takeo
plant.                                      either net present value or internal rate        Publication Date: 10/14/1994
Geographic Setting: North Carolina          of return the new equipment produces             Product Type: Case (Field)
Industry Setting: Railroad; Utilities       an acceptable return. How ever, new              Abstract: Describes cost management
Company Size: large                         equipment is preferable not primarily            techniques in a supplier chain in the
Subjects: Computer systems; Cost            because of new technology, but because           Japanese automotive industry. Exposes
accounting; Cost control; Cost systems;     the old equipment is near the end of its         students to interorganizational cost
Data processing; Forest products;           useful life and is increasingly costly to        management systems and explores



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when cost systems are required and            products in large predictable quantities      Kaplan
when they can be sw itched off. Also          with minimal demands on technical
illustrates supportiv e supplier              resources.                                    193159
relationships.                                Geographic Setting: Sw eden                   Title: Kaufmann Manufacturing Co. (A)
Geographic Setting: Japan                     Industry Setting: Wire & cabling              Author(s): Bruns, William J., Jr.;
Industry Setting: Automotive industry         Company Size: mid-size                        Hertenstein, Julie H.
Subjects: Automotive supplies; Cost           Gross Revenues: $160 million sales            Publication Date: 05/26/1993
systems; Japan; Suppliers                     Subjects: Cost accounting; Cost               Product Type: Case (Gen Exp)
Length: 8p                                    allocation; Cost systems; Customer            Abstract: A management team at
Supplementary Materials: Teaching             relations; Management accounting;             Kaufmann is studying the latest year's
Note, (195057), 7p, by Robin Cooper           Sales strategy; Scandinavia                   operations and sales, which seem to
                                              Length: 13p                                   have led to very confusing financial
187088                                        Supplementary Materials: Supplement           results. Sales exceeded forecast and
Title: Kansas City Zephyrs Baseball           (Field), (190003), 4p, by Robert S.           production for the first six months,
Club, Inc.                                    Kaplan; Teaching Note, (190115), 14p,         how ever Kaufmann reported a loss. Yet,
Author(s): Merchant, Kenneth A.;              by Robert S. Kaplan                           when sales were below forecast and
Palepu, Krishna G.; Mulloy, Joseph P.         BESTSELLER                                    production above in the second six
Publication Date: 03/02/1987                                                                months, healthy income was reported.
Revision Date: 07/24/1996                     106S08                                        Company Size: small
Product Type: Case (Gen Exp)                  Title: Kanthal (A), Spanis h Version          Subjects: Budgeting; Cost accounting;
Abstract: Describes a dispute between         Author(s): Kaplan, Robert S.                  Cost allocation; Cost systems; Industrial
the owners of the major league baseball       Publication Date: 07/27/1989                  goods; Inventory management; Variance
teams and the players' union about the        Revision Date: 04/27/2001                     analysis
profitability of the baseball teams. The      Product Type: LACC Case                       Length: 4p
issue is important because of the             Abstract: Multinational company needs         Supplementary Materials: Supplement
ongoing collective bargaining                 an improved cost system to determine          (Gen Exp), (193160), 2p, by William J.
negotiations. A consultant is brought in      the profitability of individual customer      Bruns Jr., Julie H. Hertenstein
to decide whether a representative team,      orders. Its strategy is to have significant
the Kansas City Zephyrs, is making or         sales and profitability growth w ithout       193160
losing money. He has to settle a number       adding additional administrative and          Title: Kaufmann Manufacturing Co. (B)
of accounting disputes about roster           support people. The new cost system           Author(s): Bruns, William J., Jr.;
depreciation, signing bonuses, deferred       assesses a charge to each customer            Hertenstein, Julie H.
compensation, and stadium costs. May          order receiv ed and an additional             Publication Date: 05/26/1993
be used with: (100037) Pre-Paid Legal         surcharge if the item ordered is not          Product Type: Supplement (Gen Exp)
Services, Inc.; (101013) Reporting            normally stocked. The goal is to direct       Abstract: Supplements the (A) case.
Income for Dot-coms; (101015)                 sales resources to the most profitable        Must be used with: (193159) Kaufmann
Expense Recognition.                          customers: those who buy standard             Manufacturing Co. (A).
Geographic Setting: United States             products in large predictable quantities      Subjects: Budgeting; Cost accounting;
Industry Setting: Baseball                    with minimal demands on technical             Cost allocation; Cost systems; Industrial
Company Size: small                           resources.                                    goods; Inventory management; Variance
Gross Revenues: $30 million annual            Geographic Setting: Sw eden                   analysis
revenues                                      Industry Setting: Wire & cabling              Length: 2p
Subjects: Accounting policies;                Gross Revenues: $160 million sales
Accounting procedures; Collective             Subjects: NO                                  103042
bargaining; Cost allocation; Sports           SUBJECTS(KEYWORDS)                            Title: Keane's Acquisition of Metro
Length: 12p                                   Length: 13p                                   Information Services (A)
Supplementary Materials: Teaching                                                           Author(s): Martinez-Jerez, F. Asis
Note, (190172), 5p, by Kenneth A.             190003                                        Publication Date: 11/22/2002
Merchant, Krishna G. Palepu                   Title: Kanthal (B)                            Revision Date: 03/21/2007
                                              Author(s): Kaplan, Robert S.                  Product Type: Case (Library)
190002                                        Publication Date: 07/27/1989                  Abstract: On August 21, 2001, Keane,
Title: Kanthal (A)                            Revision Date: 08/25/1993                     Inc. announced the acquisition of Metro
Author(s): Kaplan, Robert S.                  Product Type: Supplement (Field)              Information Services, Inc. This case
Publication Date: 07/27/1989                  Abstract: Describes actions taken by          analyzes the challenges facing firms and
Revision Date: 04/27/2001                     senior management of Kanthal after            examines transactions whose major
Product Type: Case (Field)                    seeing the results of the newly installed     source of value creation hinges on
Abstract: Multinational company needs         account management system. Designed           intangible assets (e.g., people or
an improved cost system to determine          as a class handout. A rewritten version       know ledge).
the profitability of individual customer      of an earlier case by the same author.        Geographic Setting: United States
orders. Its strategy is to have significant   Must be used with: (190002) Kanthal           Industry Setting: IT industry; Consulting
sales and profitability growth w ithout       (A).                                          Number of Employees: 8,000
adding additional administrative and          Geographic Setting: Scandanavia               Gross Revenues: $700 million
support people. The new cost system           Subjects: Cost accounting; Cost               revenues
assesses a charge to each customer            allocation; Cost systems; Customer            Subjects: Intangible assets
order receiv ed and an additional             relations; Management accounting;             Length: 14p
surcharge if the item ordered is not          Sales strategy; Scandinavia                   Supplementary Materials: Supplement
normally stocked. The goal is to direct       Length: 4p                                    (Library), (105026), 4p, by F. Asis
sales resources to the most profitable        Supplementary Materials: Teaching             Martinez-Jerez; Teaching Note,
customers: those who buy standard             Note, (190115), 14p, by Robert S.             (105034), 17p, by F. Asis Martinez-



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Jerez; Supplement (Spreadsheet),             Capacity Cost Rates: The Practical           Time-Driven Activity-Based Costing.
(104702), 0p, by F. Asis Martinez-Jerez      Issues; (2226BC) Implementing Time-          Geographic Setting: Midw estern United
NEW                                          Driven ABC Models: Launching a               States
                                             Project; (2227BC) What-If Analysis and       Industry Setting: Dairy industry
104702                                       Activity-Based Budgeting: Forecasting        Event Year Start: 2004
Title: Keane's Acquisition of Metro          Resource Demands; (2228BC) Fast-             Event Year End: 2004
Information Services (A), Spreadsheet        Track Profit Model: Creating the New         Subjects: NO
Author(s): Martinez-Jerez, F. Asis           Due-Diligence Process for Mergers and        SUBJECTS(KEYWORDS)
Publication Date: 09/01/2003                 Acquisitions; (2229BC) Enhancing             Length: 10p
Product Type: Supplement                     Business Process Improvements: New           Supplementary Materials: Teaching
(Spreadsheet)                                Applications for Time-Driven ABC;            Note, (107084), 7p, by Robert S. Kaplan
Abstract: Abstract to follow. Must be        (2231BC) Sanac Logis tics: Time              Year New : 2005
used with: (103042) Keane's Acquis ition     Equations to Capture Complexities in
of Metro Information Services (A).           Logistics Performance; (2234BC)              307010
Number of Employees: 8,000                   Compton Financial: Using Time- Driven        Title: Kendall Square Research Corp.
Subjects: NO                                 ABC to Accomplish a Profit Turnaround;       Author(s): McFarlan, F. Warren
SUBJECTS(KEYWORDS)                           (2235BC) ATB Financial: Guiding              Publication Date: 11/08/2006
Length: 0p                                   Profitable Grow th; (2236BC) Citigroup       Revision Date: 03/17/2008
Year New : 2005                              Technology Infrastructure Division:          Product Type: Case (Library)
                                             Financial Strategies for Managing IT as      Abstract: Kendall Square Research was
105026                                       a Business Within a Business;                a small competitor in the supercomputer
Title: Keane's Acquisition of Metro          (2237BC) Global Insurance Company            industry. Sales grew rapidly in 1992 and
Information Services (B)                     Private Client Group: Forecasting Key        early 1993 and the company sold stock
Author(s): Martinez-Jerez, F. Asis           Employee Staffing Levels --The Benefits      to the public for the first time. Analysts
Publication Date: 08/27/2004                 of Time-Driven Activity-Based Costing;       forecast higher earnings for 1993, then
Revision Date: 12/14/2004                    (2241BC) Jackson State University:           the company's revenue recognition
Product Type: Supplement (Library)           Introducing Business Concepts into           practic es were questioned and the
Abstract: Supplements the (A) case.          Education--The Benefits of Time-Driven       answers were devastating.
Must be used with: (103042) Keane's          Activity-Based Costing; (2221BC) The         Geographic Setting: United States
Acquisition of Metro Information Services    Evolution of Time-Driven Activity-Based      Industry Setting: Computer industry
(A).                                         Costing: Introduction.                       Gross Revenues: $20 million revenues
Subjects: Intangible assets                  Subjects: NO                                 Subjects: NO
Length: 4p                                   SUBJECTS(KEYWORDS)                           SUBJECTS(KEYWORDS)
Supplementary Materials: Teaching            Length: 15p                                  Length: 11p
Note, (105034), 17p, by F. Asis              List Price: $6.95                            Year New : 2006
Martinez-Jerez                               Year New : 2007
Year New : 2004                                                                           194068
                                             106001                                       Title: Kendall Square Research Corp.
110101                                       Title: Kemps LLC: Introducing Time-          (A)
Title: Kemp Foods Corp.                      Driven ABC                                   Author(s): Bruns, William J., Jr.
Author(s): Haw kins, David F.; Madera,       Author(s): Kaplan, Robert S.                 Publication Date: 04/12/1994
F.R.                                         Publication Date: 08/03/2005                 Revision Date: 11/10/1998
Publication Date: 01/01/1965                 Revision Date: 04/13/2006                    Product Type: Case (Library)
Revision Date: 10/20/2005                    Product Type: Case (Field)                   Abstract: Kendall Square Research was
Product Type: Case (Field)                   Abstract: Kemps is making a strategy         a small competitor in the supercomputer
Abstract: An abstract is not available for   shift: from being focused on fulf illing     industry. As sales grew rapidly in 1992
this product.                                customer requests to becoming the best       and early 1993, the company sold stock
Industry Setting: Food industry              cost dairy producer in the industry. Its     to the public for the first time and
Subjects: NO                                 existing manufacturing cost system,          analysts forecast higher earnings for
SUBJECTS(KEYWORDS)                           how ever, fails to capture the costs         1993. How ever, when the company's
Length: 4p                                   associated with handling special flavors,    revenue recognition practices were
Supplementary Materials: Teaching            small production orders, and complex         questioned the answers were
Note, (186262), 10p, by David F.             delivery and order processing options.       devastating.
Haw kins                                     The company introduces a new system--        Geographic Setting: United States
                                             time-driven, activity-based costing--that    Industry Setting: Computer industry
2230BC                                       captures the full complexity of its          Company Size: small
Title: Kemps LLC: Handling Product,          operations and giv es managers new           Gross Revenues: $20 million revenues
Distribution, and Customer Variety           insights into the profitability of orders,   Subjects: Accounting policies;
Author(s): Kaplan, Robert S.; Anderson,      products, and customers. The time            Accounting procedures; Auditing;
Steven R.                                    equations feature simply and accurately      Computer industry; Financial reporting
Publication Date: 04/04/2007                 represents the cost impact of all possible   Length: 18p
Product Type: HBS Press Chapter              options from a particular production         Supplementary Materials: Supplement
Abstract: This chapter illustrates           order. Managers use the information to       (Library), (194069), 5p, by William J.
comprehensiv e, enterprise-wide              enhance process efficiencies, negotiate      Bruns Jr.; Supplement (Library),
implementation of Time-Driven Activ ity-     new terms with customers, and attempt        (194133), 3p, by William J. Bruns Jr.;
Based Costing projects using the case of     to w in new business. The company now        Teaching Note, (194157), 8p, by William
Kemps LLC. May be used w ith:                faces some crucial decis ions about how      J. Bruns Jr.
(2222BC) Estimating Process Times:           to forge new relationships w ith key
The Role of Time Equations; (2223BC)         customers. May be used with: (R0411J)



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303036                                       Accounting procedures; Auditing;             management to stay w ith FIFO. The
Title: Kendall Square Research Corp.         Computer industry; Financial reporting       students are first asked to manually
(A) (Abridged)                               Length: 3p                                   recalc ulate the firm's income statement
Author(s): Bruns, William J., Jr.;           Supplementary Materials: Teaching            and balance sheet as if LIFO had been
McFarlan, F. Warren                          Note, (194157), 8p, by William J. Bruns      adopted fiv e years earlier. They then use
Publication Date: 07/22/2002                 Jr.                                          a computer simulation to explore the
Revision Date: 03/25/2005                                                                 effect of converting to FIFO today and its
Product Type: Case (Library)                 303037                                       effects on the next ten years'
Abstract: Kendall Square Research was        Title: Kendall Square Research Corp.         performance. The simulation allows
a small competitor in the supercomputer      (B2) (Abridged)                              numerous scenarios to be explored in a
industry. Sales grew rapidly in 1992 and     Author(s): Bruns, William J., Jr.;           reasonable time frame so that students
early 1993, and the company sold stock       McFarlan, F. Warren                          can unravel the relationship between
to the public for the first time. Analysts   Publication Date: 07/22/2002                 reported income and cash flow.
forecasted higher earnings for 1993,         Product Type: Supplement (Library)           Parameters that can be manipulated are
then the company's revenue recognition       Abstract: Supplements the (A)                the firm's growth rate, inflation rate,
practic es were questioned and the           (Abridged) case. Must be used with:          reinvestment rate, and inventory
answers were devastating.                    (303036) Kendall Square Research             turnover. The case is designed to be
Geographic Setting: United States            Corp. (A) (Abridged).                        taught over tw o classroom sessions.
Industry Setting: Computer industry          Industry Setting: Auditing; Computer         Software for this case is available on
Company Size: small                          industry                                     Diskette No. 1 (9-086-001). Requires:
Gross Revenues: $20 million revenues         Subjects: Accounting policies;               Lotus 1-2-3 Release 1A; Category:
Subjects: Accounting policies;               Accounting procedures; Auditing;             Exhibit Template.
Accounting procedures; Auditing;             Computer industry; Financial reporting       Subjects: Accounting procedures;
Computer industry; Financial reporting       Length: 3p                                   Financial reporting; Inventory
Length: 18p                                  Supplementary Materials: Case Video,         management; Profit planning
Supplementary Materials: Supplement          (303803), 41 min, by F. Warren               Length: 23p
(Library), (303037), 3p, by William J.       McFarlan, Lynn Sharp Paine                   Supplementary Materials: Teaching
Bruns Jr., F. Warren McFarlan; Case                                                       Note, (186041), 15p, by Robin Cooper
Video, (303803), 41 min, by F. Warren        190045
McFarlan, Lynn Sharp Paine                   Title: Kennett Mills                         182031
                                             Author(s): Cooper, Robin; Hovde, Mark        Title: Kensington Cycle, Inc.
194069                                       Publication Date: 09/11/1989                 Author(s): Herzlinger, Regina E.;
Title: Kendall Square Research Corp.         Product Type: Case (Field)                   Josephy NH;
(B1)                                         Abstract: Kennett Mills is considering       Publication Date: 07/01/1981
Author(s): Bruns, William J., Jr.            adopting LIFO as its method of inventory     Revision Date: 12/06/1985
Publication Date: 04/11/1994                 valuation. The company has to choose         Product Type: Case (Gen Exp)
Revision Date: 06/21/1994                    between higher profits and increased         Abstract: Contains a make or buy
Product Type: Supplement (Library)           cash flow. The student is asked to: 1)       decision designed to introduce the
Abstract: Presents a summary of              calculate the impact on the 1983             concept of differential costs. Illustrates
analyst and newspaper reports of             financial reports of adopting LIFO five      the differences between cash flow and
events. Designed as an in-class              years earlier, 2) predict the impact of      accrual data. Also introduces the
handout. Must be used w ith: (194068)        adopting LIFO in 1984 under three            concepts of opportunity costs and sunk
Kendall Square Research Corp. (A).           possible scenarios using a computer          costs. Asks for the construction of simple
Industry Setting: Auditing; Computer         simulation, and 3) decide whether            income statements.
industry                                     Kennett should adopt LIFO.                   Industry Setting: Bicycle industry
Subjects: Accounting policies;               Geographic Setting: United States            Subjects: Bicycles; Cost accounting;
Accounting procedures; Auditing;             Company Size: large                          Financial reporting; Statistical analysis
Computer industry; Financial reporting       Gross Revenues: $600 million sales           Length: 5p
Length: 5p                                   Subjects: Accounting procedures;
Supplementary Materials: Teaching            Financial reporting; Inventory               155003
Note, (194157), 8p, by William J. Bruns      management; Profit planning                  Title: Kerrob Co.
Jr.                                          Length: 14p                                  Author(s): Anthony, Robert N.; Laubach
                                             Supplementary Materials: Teaching            PB
194133                                       Note, (186041), 15p, by Robin Cooper         Publication Date: 09/01/1953
Title: Kendall Square Research Corp.                                                      Product Type: Case (Gen Exp)
(B2)                                         185023                                       Abstract: Management is considering a
Author(s): Bruns, William J., Jr.            Title: Kennett Mills, Software Case          proposal to replace fiv e hand-loaded
Publication Date: 06/06/1994                 Author(s): Cooper, Robin; Hovde, Mark        transmission case milling machines w ith
Revision Date: 06/21/1994                    Publication Date: 10/04/1984                 an automatic machine. The engineering
Product Type: Supplement (Library)           Revision Date: 05/08/1986                    department must prepare a study for use
Abstract: Presents a summary of              Product Type: Softw are Case                 by the executives in deciding what action
analyst and newspaper reports of             Abstract: Designed to introduce the          to take.
events. Designed as an in-class              accounting student to the signif icance of   Geographic Setting: Michigan
handout. An abridged version of the (B1)     the effic ient market theory to external     Industry Setting: Machinery industry
case. Must be used w ith: (194068)           reporting. The case contains quotes          Event Year Start: 1953
Kendall Square Research Corp. (A).           from an academic who is advising senior      Event Year End: 1953
Industry Setting: Auditing; Computer         management to adopt LIFO. It also            Subjects: Accounting policies;
industry                                     contains quotes from six investment          Automation; Cost analysis ; Decision
Subjects: Accounting policies;               analysts who are advising senior             analysis; Machinery



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Length: 3p                                  Revision Date: 10/15/1999                     Supplementary Materials: Teaching
                                            Product Type: Case (Library)                  Note, (176203), 5p, by Regina E.
106049                                      Abstract: On April 17, 1994, Kidder,          Herzlinger, Peter M. Ferro
Title: Kevin McCarthy and Westlake          Peabody & Co. announced a $350
Chemical Corp (A)                           million charge against earnings resulting     195058
Author(s): Riedl, Edward J.                 from the discovery of false trading           Title: Kirin Brewery Co. Ltd.
Publication Date: 02/07/2006                profits. That same day, the termination       Author(s): Cooper, Robin
Revision Date: 08/31/2006                   of Joseph Jett's employment w ith the         Publication Date: 08/29/1994
Product Type: Case (Field)                  company was made public. By                   Product Type: Case (Field)
Abstract: Examines forecasting              illustrating the mechanics of bond            Abstract: Describes the introduction of
earnings/performance for a commodity        accounting, this case describes the           tw o profit planning and control systems
chemical firm during a period of high       trading strategy that led to the creation     at Kirin as part of its shif t from a
uncertainty, highlighting the combined      of fals e profits. Failures of internal       production-oriented to a consumer-
effects of input process (natural gas),     control are also discussed. The case          oriented strategy. Specif ically,
industry capacity/utilization, and          ends by asking who was to blame. May          documents Kirin's use of profit centers to
cyclicality. Assuming the role of Kevin     be used with: (99311) How Risky Is            increase efficiency and its use of pseudo
McCarthy (the top chemical industry         Your Company?.                                profit centers to increase revenues and
analyst in 2004), students must analyze     Geographic Setting: United States             decrease costs.
macro, industry, and firm-level data to     Industry Setting: Financial servic es         Geographic Setting: Japan
determine the future performance of this    Subjects: Bonds; Control systems;             Industry Setting: Beverage industry
firm.                                       Financial services; Risk management           Subjects: Beverages; Cost control; Cost
Geographic Setting: United States           Length: 21p                                   systems; Japan; Profit centers; Profit
Industry Setting: Chemical industry         Supplementary Materials: Teaching             planning
Number of Employees: 1,800                  Note, (198036), 17p, by Robert L.             Length: 15p
Gross Revenues: $1.5 million revenues       Simons, Antonio Davila                        Supplementary Materials: Teaching
Event Year Start: 2004                                                                    Note, (195059), 9p, by Robin Cooper
Event Year End: 2004                        176026
Subjects: NO                                Title: King Community Hospital                184177
SUBJECTS(KEYWORDS)                          Author(s): Herzlinger, Regina E.; Clark       Title: Kirkman Products
Length: 12p                                 AR                                            Author(s): Bruns, William J., Jr.
Supplementary Materials: Supplement         Publication Date: 09/01/1975                  Publication Date: 04/12/1984
(Field), (106064), 2p, by Edw ard J.        Revision Date: 08/21/1991                     Product Type: Case (Gen Exp)
Riedl; Teaching Note, (106061), 10p, by     Product Type: Case (Field)                    Abstract: The Italian subsidiary of a
Edw ard J. Riedl                            Abstract: Describes a hospital                U.S. corporation must source its
Year New : 2006                             outpatient clinic that has been               products from a centralized production
                                            reorganiz ed as a group practice. It          location in the Netherlands. Italian lira
102S16                                      operates w ithin a cluster of medical         are devaluing, so that Italian production
Title: Kidder, Peabody & Co.: Creating      clinics that functions as an independent      would yield low er costs and possibly
Elusive Profits, Spanish Version            responsibility center (responsible for        more profit from greater volumes at
Author(s): Simons, Robert L.; Davila,       both revenues and expenses).                  low er prices.
Antonio                                     Physicians in the group practice work on      Geographic Setting: Italy
Publication Date: 12/02/1996                a permanent basis and receive salaries        Industry Setting: Household product
Revision Date: 10/15/1999                   from the hospital plus incentive              industry
Product Type: LACC Case                     payments determined by the number of          Company Size: small
Abstract: On April 17, 1994, Kidder,        patients seen each quarter. The hospital      Gross Revenues: $30 million sales
Peabody & Co. announced a $350              assigns overhead expenses to all              Subjects: Breakeven analy sis; Cost
million charge against earnings resulting   outpatient units on the basis of              allocation; Cost analysis ; Household
from the discovery of false trading         percentages determined by the heads of        products; Manufacturing policy; Plant
profits. That same day, the termination     service departments. Members of the           location
of Joseph Jett's employment w ith the       group practice believe that these             Length: 6p
company was made public. By                 overhead expenses have little to do w ith     Supplementary Materials: Teaching
illustrating the mechanics of bond          the actual services provided and are too      Note, (185011), 8p, by William J. Bruns
accounting, this case describes the         high, thus cutting into the revenues          Jr.
trading strategy that led to the creation   available for incentive payments to
of fals e profits. Failures of internal     physic ians. If the method for allocating     199017
control are also discussed. The case        overhead expense is not improved,             Title: Kmart Corp.
ends by asking who was to blame.            physic ians in the group practice may         Author(s): Noe, Christopher F.
Geographic Setting: United States           decide to practice els ewhere, and            Publication Date: 10/02/1998
Industry Setting: Financial servic es       hospital administrators may attribute the     Revision Date: 05/31/1999
Subjects: Bonds; Control systems;           failure of the group practic e to the         Product Type: Case (Library)
Financial services; Risk management         concept itself rather than to the nature of   Abstract: Describes a situation in w hic h
Length: 22p                                 the hospital's accounting system.             a company (Kmart) refinances a portion
                                            Geographic Setting: United States             of its debt. Used to illustrate how the
197038                                      Industry Setting: Hospital industry           asset and liability sides of the balance
Title: Kidder, Peabody & Co.: Creating      Company Size: small                           sheet are linked.
Elusive Profits                             Subjects: Cost allocation; Health             Geographic Setting: United States
Author(s): Simons, Robert L.; Davila,       services; Hospital administration;            Industry Setting: Retail industry
Antonio                                     Incentives; Nonprofit accounting              Company Size: large
Publication Date: 12/02/1996                Length: 9p                                    Number of Employees: 200,000



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Gross Revenues: $30 billion revenues         globalization, and diversification.         Length: 20p
Subjects: Accounting procedures; Debt        Geographic Setting: Japan                   Supplementary Materials: Teaching
management; Liability                        Industry Setting: Construction industry     Note, (104024), 8p, by Paul M. Healy
Length: 10p                                  Company Size: large                         NEW
                                             Gross Revenues: Y989 billion
IES133                                       Subjects: Cost accounting; Cost control;    188030
Title: Know ledge Management at Cap          Japan; Machinery; Product design;           Title: Krypton Chemical Co.
Gemini, Ernst & Young                        Product development                         Author(s): Hertenstein, Julie H.;
Author(s): Andreu, Rafael; Lara, Emma;       Length: 11p                                 Addonizio, Mary
Sieber, Sandra                               Supplementary Materials: Teaching           Publication Date: 10/02/1987
Publication Date: 06/30/2004                 Note, (195060), 7p, by Robin Cooper         Revision Date: 05/01/1989
Revision Date: 10/29/2004                                                                Product Type: Case (Field)
Product Type: Case (Field)                   195061                                      Abstract: A conflict exists at
Publisher: IESE Business School              Title: Komatsu Ltd. (B): Profit Planning    headquarters betw een the financial
Abstract: Cap Gemini (CG) purchased          and Product Costing                         analysts staff and other managers.
the consulting unit of Ernst & Young         Author(s): Cooper, Robin                    Investment proposals are frequently
(E&Y) in May 2000 to complete                Publication Date: 08/25/1994                rejected because projects fail to meet
geographical presence (CG w as mainly        Product Type: Case (Field)                  standard financial criteria; managers of
European and E&Y w as well located in        Abstract: Describes Komatsu's profit        those proposals are resentful. To reduce
the American market). The resulting fir m,   planning and product costing systems.       conflict, the company has installed a
Cap Gemini Ernst & Young (CGE&Y),            Komatsu can boast a high degree of          financial expert system allow ing
was heavily based on knowledge to run        employee dedication to achieving its        managers with limited financial
the business as well as to complete the      profit plan. Also explores the logic        background to test new projects before
integration process successfully. The        behind the design of a new cost system      becoming overcommitted to them. But
know ledge management (KM) model             at Komatsu that is less accurate at the     business team managers and R&D
and experiences each firm followed prior     product level but more accurate at the      managers have not used the system,
to the purchase were substantially           product-line level.                         expressing concern about who has the
different in terms of organiz ational        Geographic Setting: Japan                   authority to set the value of key
structure, technological platforms, and      Industry Setting: Construction industry     variables; and the expert system does
contribution mechanisms. However,            Gross Revenues: Y989 billion revenues       not coordinate w ith the other software
these differences seemed to                  Subjects: Cost allocation; Cost systems;    they use. The system's location may
complement each other. Nevertheless,         Japan; Profit planning                      also have dis couraged use. The R&D
putting together the two know ledge          Length: 13p                                 staff is further concerned that overuse of
management initiatives was not an easy       Supplementary Materials: Teaching           the system w ill retard the development
task. Deciding the know ledge                Note, (195062), 8p, by Robin Cooper         of new project proposals. The case
management approach that CGE&Y                                                           highlights a familiar conflict: the
should follow was both a necessity and a     184181                                      financial staff views investment in terms
challenge.                                   Title: Kracko Co.                           of cash flow and net present value while
Geographic Setting: Spain                    Author(s): McFarlan, F. Warren              R&D managers and business unit
Subjects: NO                                 Publication Date: 04/23/1984                managers regard investments in terms of
SUBJECTS(KEYWORDS)                           Product Type: Case (Gen Exp)                solving technical challenges. The conflict
Length: 30p                                  Abstract: Permits the application and       is exacerbated by the diffic ulty of
Supplementary Materials: Teaching            discussion of dis counted cash flow         estimating cash flows for Krypton's
Note, (IES134), 17p, by Rafael Andreu,       analysis in the tax and inflation           investments.
Sandra Sieber                                environment of 1984. Based on an            Geographic Setting: Oklahoma
Year New : 2006                              earlier case by R.N. Anthony.               Industry Setting: Chemical industry
                                             Geographic Setting: Midw estern United      Company Size: large
194037                                       States                                      Gross Revenues: $2 billion sales
Title: Komatsu Ltd. (A): Target Costing      Industry Setting: Machine tool industry     Subjects: Artif icial intelligence; Capital
System                                       Company Size: mid-size                      budgeting; Chemicals; Project evaluation
Author(s): Cooper, Robin                     Subjects: Capital investments; Cash         Length: 21p
Publication Date: 03/17/1994                 flow; Cost analy sis ; Inflation; Machine   Supplementary Materials: Teaching
Revision Date: 11/22/1994                    tools                                       Note, (189095), 14p, by Julie H.
Product Type: Case (Field)                   Length: 3p                                  Hertenstein, Mary Addonizio
Abstract: Komatsu, a leading
manufacturer of construction equipment,      103018                                      195064
seeks to expand aggressiv ely through        Title: Krispy Kreme Doughnuts               Title: Kyocera Corp.: The Amoeba
the 1990s. Key to its competitiveness is     Author(s): Healy, Paul M.                   Management System
a stric t adherence to target costs          Publication Date: 10/15/2002                Author(s): Cooper, Robin
throughout the product development           Revision Date: 11/25/2003                   Publication Date: 08/25/1994
process. Komatsu conducts several            Product Type: Case (Library)                Product Type: Case (Field)
design-for-manufacturability cost studies    Abstract: Krispy Kreme is a rapidly         Abstract: Describes Kyocera's unusual
to ensure a product's profitability, sets    grow ing firm w ith a business model that   approach to profit centers. The firm's
target costs for suppliers, and uses cost    has excited Wall Street.                    basic units of operation are profit centers
reduction techniques when necessary.         Geographic Setting: North America;          called "amoebas," which are sales or
Because it is a crucial element of the       Southeastern United States                  manufacturing units with full
design and manufacturing processes,          Industry Setting: Doughnut                  responsibility for their planning, decision
Komatsu's target costing system is           Subjects: Financial analysis ; Food;        making, and administration. Amoebas
central to the firm's plans for growth,      Forecasting                                 are expected to find ways to improve



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Accounting & Control                                                                       12/18/10                        98


production and lower costs, reflecting        focuses upon the pros and cons of
the belief of Kyocera's founder that          having Laitier S.A. treated as a profit
profits are generated during the              center by its parent, Universal Brands
manufacturing process.                        Corp. Laitier controls some, but not all,
Geographic Setting: Japan                     of the key factors determining its
Industry Setting: Semiconductor               performance. In particular, more than
industry; Electronics industry                75% of its sales volume is determined by
Subjects: Cost accounting; Japan;             a related subsidiary of Universal Brands.
Organizational design; Profit centers;        Because Laitier does control many other
Transfer pricing                              key factors, the case should engender a
Length: 12p                                   broad-ranging discussion of the issues
Supplementary Materials: Teaching             related to profit centers.
Note, (195065), 6p, by Robin Cooper           Geographic Setting: Belgium
                                              Industry Setting: Milk
192046                                        Company Size: mid-size
Title: LIFO or FIFO? That Is the              Gross Revenues: $60 million sales
Question                                      Subjects: Control systems; Food; Profit
Author(s): Bruns, William J., Jr.;            centers
Harmeling, Susan S.                           Length: 14p
Publication Date: 09/05/1991
Revision Date: 10/17/1991                     105014
Product Type: Note                            Title: Land Securities Group (A):
Abstract: Excerpts from annual reports        Choosing Cost or Fair Value on
of Blount, Inc., Penn Central Corp., and      Adoption of IFRS
Quaker Oats. Shows changes in                 Author(s): Riedl, Edward J.
inventory valuation from FIFO to LIFO         Publication Date: 08/31/2004
and LIFO to FIFO. Intended to promote         Revision Date: 08/26/2005
a discussion of assumed cost flows            Product Type: Case (Field)
through inventory accounts, accounting        Geographic Setting: United Kingdom
method changes, the role of auditors,         Industry Setting: Real estate
and financial reporting strategy.             Number of Employees: 1,428
Industry Setting: Auditing                    Gross Revenues: 1.2 billion British
Subjects: Accounting policies;                pounds revenues
Accounting procedures; Auditing; Cost         Event Year Start: 2004
accounting; Financial reporting;              Event Year End: 2004
Financial strategy; Inventory                 Subjects: Financial reporting;
management                                    International business; International
Length: 11p                                   finance; Models; Real estate; United
Supplementary Materials: Teaching             Kingdom
Note, (193155), 6p, by William J. Bruns       Length: 13p
Jr.                                           Supplementary Materials: Teaching
                                              Note, (105015), 15p, by Edw ard J. Riedl;
175266                                        Supplement (Spreadsheet), (105702),
Title: La Grande Alliance-Restaurant          0p, by Edw ard J. Riedl; Supplement
Francaise                                     (Field), (106020), 2p, by Edw ard J. Riedl
Author(s): Malone, Claudine B.;               Year New : 2004
Baldw in, Carliss Y.
Publication Date: 04/01/1975
Revision Date: 11/16/1988
Product Type: Case (Gen Exp)
Abstract: Pricing of meals for exclusive
French restaurant.
Geographic Setting: Boston, MA
Industry Setting: Restaurant industry
Subjects: Pricing strategy; Restaurants;
Services
Length: 11p
Supplementary Materials: Teaching
Note, (191135), 8p, by Robin Cooper

176118
Title: Laitier S.A.
Author(s): Barrett, M. Edgar; Sahlman,
William A.
Publication Date: 11/01/1975
Revision Date: 05/30/1985
Product Type: Case (Field)
Abstract: Deals w ith the concept of
responsibility centers: more specif ically,



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