HBSP (USA)
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Three Examples (Spanish version)
Bruns, William J., Jr.; Hertenstein, Julie H.Case HBS-105S10Accounting and ControlThis case introduces the statement of cash flow through three examples of multi-year statements of cash flows from three unidentified companies.Starting at €8.20
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Diversity in Accounting Principles: A Problem, a Strategic Imperative, or a Strategic Opportunity (Spanish Version)
Bruns, William J., Jr.Case HBS-105S01Accounting and ControlProvides an introduction to the diversity of generally accepted accounting principles. An example shows how financial reports in one firm could differ depending on accounting methods and principles selected. Presents arguments that this may be a problem, an imperative for change, or a strategic opportunity for managers.Starting at €8.20
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Depreciation at Delta Air Lines: The "Fresh Start", Teaching Note
Bruns, William J., Jr.Teaching Note HBS-4016-EAccounting and ControlTeaching Note to 4013Starting at €0.00
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Merrimack Tractors and Mowers: LIFO or FIFO, Teaching Note
Bruns, William J., Jr.; Bruns, Sharon; Harmeling, Susan S.; Chapman, Craig JTeaching Note HBS-3219-EAccounting and ControlTeaching Note to 3217Starting at €0.00
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The Talbots, Inc., and Subsidiaries: Accounting for Goodwill, Teaching Note
Bruns, William J., Jr.Teaching Note HBS-3257-EAccounting and ControlTeaching Note for 3254.Starting at €0.00
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LIFO or FIFO? (Spanish version)
Bruns, William J., Jr.; Bruns, Sharon; Harmeling, Susan S.Case HBS-311S10Accounting and ControlWhen students have the English-language PDF of this Brief Case in a coursepack, they will also have the option to purchase an audio version. At Merrimack Tractors and Mowers in 2008, product manufacturing costs are increasing faster than competitors' costs, and as a result earnings are likely to fall below those reported in 2007. The company president and the company controller have discussed this problem, and the controller has mentioned that if...Starting at €8.20
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Lyons Document Storage Corporation: Bond Accounting (Spanish Version)
Bruns, William J., Jr.Case HBS-311S11Accounting and ControlEn 2009 una reciente MBA debe analizar la posible devolución de los bonos emitidos en 2000, cuando las tasas de interés eran mucho más altos. Se debe tener en cuenta las posibles consecuencias de la recompra de bonos de la compañía pendientes con dinero en efectivo que podrían obtenerse mediante la emisión de nuevos bonos a una tasa de interés más baja. Los estudiantes necesitan para llevar a cabo una asignación cuantitativa.Starting at €8.20
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The 'Fresh Start' (Spanish version)
Bruns, William J., Jr.Case HBS-410S16Accounting and Control(1) the estimated life cycle of commercial passenger airplanes; (2) the uses of financial reports, including the purpose of depreciation in reporting on assets and periodic income; and (3) alternative procedures for reporting asset book values and income that might better serve users of financial reports.Starting at €8.20
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Prestige Telephone Co. (Spanish version)
Bruns, William J., Jr.Case HBS-102S15Accounting and ControlAn independent regulated telephone company has established a computer services subsidiary that seems to remain unprofitable. Managers must determine whether it is profitable or not and consider changes in pricing or promotion that might improve profitability. A rewritten version of an earlier case.Starting at €8.20
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Salem Telephone Co. (Spanish version)
Bruns, William J., Jr.; Hertenstein, Julie H.Case HBS-106S07Accounting and ControlA computer subsidiary appears to be unprofitable. Managers must determine whether it is actually unprofitable and consider whether changes in prices or promotion might improve profitability. Allows clear separation of variable costs from fixed costs. A rewritten version of an earlier case.Starting at €8.20