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Chemical Bank: la implantación del cuadro de mando integral
Kaplan, Robert S.; Klein, NormanCase HBS-106S09Accounting and ControlLa división de banca minorista de Chemical Bank se enfrenta a la disminución de los márgenes y el aumento de la competencia en su reunión de crédito y de depósito y el procesamiento de los negocios. Desea aplicar una nueva estrategia para convertirse en un proveedor de servicios financieros preferido a grupos de clientes objetivo. La división se adapta el cuadro de mando integral para clarificar y comunicar la nueva estrategia e identificar los f...Starting at €8.20
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For the Last Time: Stock Options Are an Expense (Spanish version)
Bodie, Zvi; Kaplan, Robert S.; Merton, Robert C.Article HBS-R0303DAccounting and ControlShould stock options be recorded as an expense on a company's income statement and balance sheet, or should they remain where they are, relegated to footnotes? The authors believe the case for expensing options is overwhelming. In this article, Nobel laureate Robert Merton, one of the inventors of the Black-Scholes option-pricing model; his co-author on the classic textbook Finance, Zvi Bodie; and Robert Kaplan, creator of the Balanced Scorecard,...Starting at €8.20
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A New Framework (Spanish version)
Kaplan, Robert S.; Mikes, AnetteArticle HBS-R1206BStrategyRisk management is too often treated as a compliance issue that can be solved by drawing up lots of rules and making sure that all employees follow them. Many such rules, of course, are sensible and do reduce some risks that could severely damage a company. But rules-based risk management will not diminish either the likelihood or the impact of a disaster such as Deepwater Horizon, just as it did not prevent the failure of many financial institut...Starting at €8.20
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One Company's Experience with AR (Spanish version)
Jouret, Guido; Morse, GardinerArticle HBS-S17064Information TechnologiesWhile the physical world is 3-D, most data is trapped on 2-D pages and screens. This gulf between the real and digital worlds limits our ability to exploit the volumes of information available to us. Augmented reality, a set of technologies that superimposes digital data and images on physical objects, is closing this gap. By putting information directly into the context in which we'll apply it, AR increases our ability to absorb and act on it. A...Starting at €8.20
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How Presidents Persuade (Spanish version)
Gergen, David; Morse, GardinerArticle HBS-F0301DLeadership and People ManagementDavid Gergen, adviser to presidents Nixon, Ford, Reagan, and Clinton, knows a thing or two about how leaders get their messages across. In this edited e-mail interview with HBR's Gardiner Morse, Gergen discusses the power of persuasion and the theatrics of communicating well.Starting at €8.20
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Filling Big Shoes at Adobe (Spanish version)
Chizen, Bruce; Morse, GardinerArticle HBS-F0303CLeadership and People ManagementWhen Bruce Chizen took over as president and CEO from Adobe's legendary founders in 2000, he knew he had to confront the skeptics who doubted he had the technological grounding to lead the company. In this interview, Chizen describes how he won converts by acknowledging his shortcomings and discusses the leadership lessons he learned along the way.Starting at €8.20
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Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions
Kaplan, Robert S.; Anderson, Steven R.Book Chapter HBS-2228BC-EAccounting and ControlIn this chapter, the authors demonstrate how to quickly build a simple Time-Driven Activity-Based Costing model for assessing the attractiveness of a company being considered for acquisition. Using this model during the due-diligence process enables a prospective buyer to identify where profit opportunities exist, how they can be captured, their cost and impact, and whether the organization has the capacity to execute. This chapter is excerpted ...Starting at €8.20
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Kemps LLC: Handling Product, Distribution, and Customer Variety
Kaplan, Robert S.; Anderson, Steven R.Book Chapter HBS-2230BC-EAccounting and ControlThis chapter illustrates comprehensive, enterprise-wide implementation of Time-Driven Activity-Based Costing projects using the case of Kemps LLC. This chapter is excerpted from "Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits."Starting at €8.20
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Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels--The Benefits of Time-Driven Activity-Based Costing
Kaplan, Robert S.; Anderson, Steven R.Book Chapter HBS-2237BC-EAccounting and ControlThe Private Client Group of Global Insurance (disguised) experienced explosive growth and turned to time-driven activity-based budgeting to help plan for future resource capacity. Within this chapter, the case study describes how to integrate a staffing forecast system with the enterprise-wide business planning, budgeting, and forecasting system, and how to apply TDABC to budget and forecast resource consumption. This chapter is excerpted from "...Starting at €8.20
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Jackson State University: Introducing Business Concepts into Education--The Benefits of Time-Driven Activity-Based Costing
Kaplan, Robert S.; Anderson, Steven R.Book Chapter HBS-2241BC-EAccounting and ControlAs CEOs of universities and other nonprofits become more publicly accountable for their costs and performance, having a TDABC model of their resource demands provides them with a powerful tool for guiding expansion plans, determining service levels, and managing budgets. This chapter looks at Jackson State University and its application of TDABC in a nonprofit setting. This chapter is excerpted from "Time-Driven Activity-Based Costing: A Simpler...Starting at €8.20