HBSP (USA)
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Reto S.A. (Spanish Version)
Bruns, William J., Jr.Case HBS-103S06Accounting and ControlUna empresa debe decidir si quiere adquirir nuevos equipos para ofrecer una nueva línea de productos. La pregunta es si el equipo se reunirá retorno de los objetivos de inversión teniendo en cuenta la depreciación y la imposición de los beneficios. El equipo se adquiere, pero un año más tarde mejor equipamiento disponible. Un reescrito versión de un caso anterior.Starting at €8.20
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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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Lille Tissages, S.A.
Bruns, William J., Jr.Case HBS-109S09Accounting and ControlEl director de marketing y las finanzas director debe fijar el precio de un tejido caro aún competitivo. Los recientes aumentos de precios no han ido acompañados por los competidores, y la cuota de mercado se ha perdido. El caso ofrece una oportunidad para el análisis de la contribución práctica teniendo en cuenta los costos fijos y variables como se indica en un informe de costos típica.Starting at €8.20
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Salem Telephone Co.
Bruns, William J., Jr.; Hertenstein, Julie H.Case HBS-104086-EAccounting 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 reStarting 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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Who Needs Budgets (Spanish version)
Hope, Jeremy; Fraser, RobinArticle HBS-R0302JAccounting and ControlBudgeting, as most corporations practice it, should be abolished. Most other building blocks are in place, but companies continue to restrict themselves by relying on inflexible budget processes and the command-and-control culture that budgeting entails. A number of companies have rejected the foregone conclusions embedded in budgets, and they've given up the self-interested wrangling over what the data indicate. In the absence of budgets, altern...Starting at €8.20
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Danshui Plant No. 2 (Spanish version)
Bruns, William J., Jr.; Hertenstein, Julie H.; Liu, KelvinCase HBS-913S05Accounting and ControlDanshui Plant No. 2 in southern China has a one-year contract with Apple Inc. to assemble 2.4 million iPhones. In the first three months of the contract, the plant is unable to assemble as many phones as expected and is operating at a loss. The plant manager must analyze the budget and prepare a summary of monthly operations to help identify the source of performance problems. The plant has had difficulty hiring enough workers despite raising wag...Starting at €8.20
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Hilton Manufacturing Co. (Spanish version)
Bruns, William J., Jr.Case HBS-102S42Accounting and ControlA professional manager is hired by a small manufacturing company after the president discovers he made poor decisions. One product appears to be unprofitable, whereas the product sold in highest volume is under competitive price pressure. A crude cost accounting system fails to reveal appropriate actions to correct problems.Starting at €8.20
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Daniel Dobbins Distillery, Inc. (Spanish Version)
Bruns, William J., Jr.Case HBS-104S08Accounting and ControlUn destilador de whisky aumenta los ingresos de producción y disminuye debido a los métodos de contabilidad en uso. Se plantean cuestiones en relación con el tratamiento de los gastos que se pueden clasificar como los costos de producción, inventario, o de época. El proceso de envejecimiento es necesario plantea preguntas sobre añadió reformulaciones de periodos anteriores y la financiación necesaria. Una versión nueva de un caso anterior de R. F...Starting at €8.20