HBSP (USA)
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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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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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Schon Klinik: Measuring Cost and Value, Teaching Note
Kaplan, Robert S.Teaching Note HBS-115066-EAccounting and ControlTeaching Note for Schon Klinik: Measuring Cost and Value (case 112085)Starting at €0.00
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Industrial Grinders N.V. (Spanish Version)
Barrett, M. Edgar; Weerasinghe, Rohan S.Case HBS-102S09Accounting and ControlSe centra en una decisión de coste relevante. El cual los costos son relevantes para la decisión? ¿Cómo deben tenerse en cuenta?Starting at €8.20
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Mueller-Lehmkuhl GmbH (Spanish Version)
Cooper, Robin; Bottenbruch, DagmarCase HBS-113S03Accounting and ControlMueller-Lehmkuhl vende sujetadores de la ropa y de los alquileres máquinas de fijación. Se considera que estos dos productos tan eficazmente un solo elemento y precios en consecuencia, los fijadores en alta ganancia y sus máquinas de fijación en una pérdida. El sistema de costos asigna el costo de las máquinas de fijación a los elementos de fijación. Los japoneses han entrado en el mercado y ha encontrado una manera de disociar los dos productos....Starting at €8.20