HBSP (USA)
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Borealis
Kaplan, Robert S.; Jorgensen, Bjorn N.Case HBS-103S07Accounting and ControlCuando Borealis, un productor europeo de plásticos, utiliza un proceso presupuestario tradicional, que consume tiempo, el presupuesto fue rápidamente fuera de fecha en un entorno competitivo caracterizado por que cambian constantemente los precios de entrada y salida y las condiciones dinámicas del mercado. Este caso describe el proceso que Borealis llevado a reemplazar sus presupuestos con cuatro herramientas de gestión específicas: Rolling prev...Starting at €8.20
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Fábrica de Motores Eléctricos Siemens (A) (Abreviado)
Kaplan, Robert S.Case HBS-105S11Accounting and ControlExplora cómo un sistema de costes puede ayudar a apoyar la decisión de una empresa de estrategias de cambio. En el proceso, los estudiantes son introducidos a un simple sistema de costes basado en las actividades. Siemens eléctrico Motor Works se encontró frente a un entorno cada vez más competitivo y así tomó la decisión de pasar de la fabricación en serie de motores especializados para la producción de pequeños lotes de motores personalizados. ...Starting at €8.20
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Driving Strategy with the Balanced Scorecard (Spanish version)
Kaplan, Robert S.; Reisen de Pinho, RicardoCase HBS-112S07Accounting and Controlshould cut back production levels and funding for strategic initiatives until sales recover, or should it continue to invest for the future? This case is accompanied by a Video Short that can be shown in class or included in a digital coursepack. Instructors should consider the timing of making the video available to students, as it may reveal key case details.Starting at €8.20
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Accounting for Nuclear Power Provisions at RWE
Healy, Paul M.; Heese, JonasCase HBS-118013-EAccounting and ControlIn early 2016, RWE, a utility that operates nuclear power plants in Germany, came under scrutiny from regulators and the media over the adequacy of its provisions for costs of decommissioning and dismantling (D&D) its nuclear power plants. Accounting standards required utilities to record the present value of projected D&D costs as a liability. However, there were many uncertainties associated with these estimates given the actual cash outlays wo...Starting at €8.20
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Industrial Grinders N.V.
Barrett, M. Edgar; Weerasinghe, Rohan S.Case HBS-175246-EAccounting and ControlFocuses on a relevant cost decision. Which costs are relevant for the decision? How should they be taken into account?Starting at €8.20
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Precision Worldwide, Inc. (Spanish version)
Bruns, William J., Jr.Case HBS-107S23Accounting and ControlA competitor has developed and introduced a superior product that is less costly to manufacture. Precision Worldwide must decide whether to match the competitor's product, when to do so, and how to price, given that it holds a large inventory of its now inferior product.Starting at €8.20
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Building a Winning Culture (Spanish version)
Simons, Robert L.; Kindred, NatalieCase HBS-114S05Accounting and ControlThis case illustrates a CEO-led organizational transformation driven by stretch goals, performance measurement, and accountability. When Kasper Rorsted became CEO of Henkel, a Germany-based producer of personal care, laundry, and adhesives products, in 2008, he was determined to transform a corporate culture of "good enough" into one singularly focused on winning in a competitive marketplace. Historically, Henkel was a comfortable, stable place t...Starting at €8.20
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The LEGO Group: Envisioning Risks in Asia (B) (Spanish Version)
Mikes, Anette; Migdal, AmramCase HBS-114S20Accounting and ControlEste breve complementos de seguimiento del caso sobre el grupo LEGO: Intensificación en Asia (9-113-054), y discute las consecuencias de la sesión de planificación de escenarios, en los que los gestores de LEGO contemplan los riesgos de su nueva estrategia asiática. El ejercicio de la planificación de escenarios jugó un papel en la realización de los directivos que el Grupo podría no simplemente 'copiar y pegar' su modelo operativo existente a tr...Starting at €5.74
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Volkswagen do Brasil: Driving Strategy with the Balanced Scorecard
Kaplan, Robert S.; Reisen de Pinho, RicardoCase HBS-111049-EAccounting and ControlA new management team at VW do Brazil develops and deploys a strategy map and Balanced Scorecard to accomplish a turnaround and cultural change after eight consecutive years of financial losses and market share declines. The team uses the strategy map toStarting at €8.20
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The LEGO Group: Envisioning Risks in Asia (A)
Mikes, Anette; Hamel, DominiqueCase HBS-113054-EAccounting and ControlOn January 1, 2012, the LEGO Group announced a major new initiative to enhance its market penetration in Asia. Later in the year, a cross-functional group of senior managers gathered at company headquarters to discuss the status of the Asian initiative anStarting at €8.20