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Polysar Ltd. (Spanish version)
Simons, Robert L.Case HBS-113S08Accounting and ControlCanada's largest chemical company produces and markets butyl rubber in two divisions, each treated as a profit center. The new plant in the North American Division operates below capacity resulting in a significant volume variance and an operating loss. The European Division is at capacity and is profitable. The actions of the European Division affect the capacity utilization of the North American Division. Includes divisional financial statement...Starting at €8.20
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Measures to Improve Performance (Spanish version)
Simons, Robert L.; Kindred, NatalieCase HBS-117S10Accounting and ControlThe widespread cheating scandal that rocked the Atlanta public school system in 2010 and 2011 illustrates how high-stakes performance pressure, without sufficient risk controls, can drive dangerous behavior. After becoming superintendent of the low-income and academically struggling Atlanta, Georgia school system in 1999, Beverly Hall implemented new measurement systems-many of them derived from business best practices-to motivate and evaluate th...Starting at €8.20