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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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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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Becker Textilwerk GmbH
Soler, Edi; Peñalva, FernandoCase C-810Accounting and ControlEste caso trata sobre una empresa alemana, Becker Textilwerk, que produce fibras textiles de alto rendimiento y que contó con unas ventas totales en 2016 de más de 1.200 millones de euros. Becker trabaja a plena capacidad, y debe tomar una decisión sobre la petición de un cliente para que le aumente sustancialmente el descuento que actualmente recibe. En caso de denegar el aumento, el cliente dejará de comprar a Becker y acudirá a un competidor. ...Starting at €8.20
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Project Sparrow: Applying Costing Methods
Ian Dunn; Kaitlyn OhCase IVEY-9B21B003-EAccounting and ControlIn 2019, the pricing manager at the US manufacturing facility for Sparrow GmbH (Sparrow), a chemical manufacturer based in Germany, asked the project manager at Roland Berger, a global management consulting firm, to provide her opinion on the pricing for Sparrow’s bid on a basic chemicals contract with Impendium Chemicals. The basic chemicals industry was a highly competitive and commoditized environment; as a result, pricing decisions with respe...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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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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Tennis Herrenberg
Thomas Klueter; Luis Palencia; Juan Carlos Vázquez-DoderoCase ASN-84-EAccounting and ControlThe Tennis Herrenberg case deals with an easy-to-understand business which paves the way to discussing important business issues (overall profitability and profitability by business line, balance and settlement sheets, cost allocation and transfer pricing, cost streamlining and savings, drivers of various businesses, selling points, etc.) and governance issues (partner relationships, duties to third parties, etc.).Starting at €8.20