...the cases and articles. Every case map provides only a partial list of relevant items from HBS Publishing. To explore alternatives, or for more information on the cases listed below, visit: www.hbsp.harvard.edu/educators Case Title Institution, HBSP Product Number, Length, Teaching Note Geographical and Industry Setting, Company Size, Time Frame Abstract, Key Subjects PART ONE: COST ACCOUNTING FUNDAMENTALS Chapter 1: The Accountant’s Role in the Organization Chapter 2: An Introduction to Cost Terms and Purposes Carver HBSP United States, Consulting Co. #199006 consulting, 10,000 7p employees, 1994 Daniel Dobbins Distillery, Inc. HBSP #189065 7p TN #189172 Tennessee, liquor distillery, 1988 The managing partner of a relatively new consulting firm is concerned because training costs at the firm's new training center are higher than expected. Analysis of actual costs compared to those expected is required. In addition, he is considering capitalizing some training costs for later amortization. A management control system for the center is also a priority. A distiller increases whiskey production and income declines because of accounting methods in use. Questions are raised regarding the treatment of expenditures, which can be classified as production, inventory, or period costs. The necessary aging process raises added questions about prior period restatements and needed financing. Chapter 3: Cost-Volume-Profit Analysis Hollydazzle.com HBSP New England, #100066...
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...Coca-Cola Company: Then and Now Vladyslav Mozharov vladyslavmozharov@cityu.edu MBA 545: People and Systems in Organizations John Elmer Case Study – Coca-Cola Company: Then and Now May 1, 2014 The traditional change model consists of three steps: unfreezing, i.e. recognizing the need for change because of some event or threat, the actual change actions and refreezing, i.e. incorporating new ways of operating and thinking into everyday operations of the organization. Apply this model to the situation at the coca-cola company at the point when the lawsuit was served in 1999. As it is stated in the case of Coca-Cola, it was a marketing machine ran by bureaucrats and tried to create an image of their brand more than to give to customers what they want. At that stage, Ivestor, who was a CEO of the company, was focusing more on the numbers and revenues than on what is really going inside of the company. He was described as insecure and arrogant and refused to listen to his own people, working for him. Instead of solving the real problems in the company, he was focusing on keeping profits on the same level. Case gives an example of passivity of his actions by increasing the price of Coke syrup sales to bottlers to keep it. Of course, it was a mandatory action due to the largest product recall in their history, but it only accumulated a racial tension in the company, as he was indifferent to people and focused on financial results. His lack of actions for solving the internal...
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...seek to understand the behavior of executives in these firms. Many have chosen to view these cases from the perspective of ethics, that is, the behavior of these executives is seen as unethical and the explanation is that they are unethical or immoral people. Furthermore, the solution is improved moral education in business programs. “Somehow, we need to make future executives more moral or more ethical” and we can do this in the context of an undergraduate business program or MBA degree program. Some have even suggested that today’s business programs not only do not facilitate the “moral development” of students, but students leave these programs “less moral” than they were when they entered the programs. Here a couple of points to consider: What is Ethical or Moral? What do we mean by ethical decision making? Are there decisions that are not ethical in that there is not ethical component to a choice? In their review of ethical decision making, Tenbruensel and Smith-Crowe (2008) present a distinction between moral decision making and amoral decision making. Within each class of decisions, one can make ethical decision or unethical decisions. They further argue that social scientist should not be in the business of telling people what they should do, that is define what is ethical and what is not, but they do acknowledge the necessity to define the criteria by which decisions are placed into their typology for analytical purposed. It is very...
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...The Financial District Branch James McGaran was manager of the most important of the 31 branches in the Los Angeles area. Located in Los Angeles’s financial district, James’s branch had a staff of 15 people, revenues of $6 million, and $4.3 million in profit margin. The customer base was very diverse. Individual customers ranged from people who worked in the financial district with sophisticated retail banking needs to less informed individuals banking for convenience. Business customers were sophisticated buyers who demanded high service quality and knowledgeable employees who could satisfy their financial needs. “Mom and pop” businesses, the dominant segment in other regions, were also present but to a much lesser extent. Competition was intense. Two competitors—Bank of America and Wells Fargo—had offices less than a block away from James’s branch. James joined Citibank in 1985 as assistant branch manager. He had worked in the banking industry since 1977. Within a year, in 1986, he was promoted to manager of a small branch. He progressed quickly through the ranks until 1992 when he was given the responsibility of managing the Financial District office. His performance in this office had exceeded expectations every single year. He had delivered impressive financial results for four years in a row. In 1996, when the division expanded its performance indicators to include non-financial measures, it became apparent that his branch’s customer satisfaction ratings did not follow...
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...RESEARCH PROPOSAL TOPIC: THE EFFECTS OF TRAINING AND DEVELOPMENT ON THE PERFORMANCE OF KOFORIDUA POLYTECHNIC STAFF GEORGE ASANTE EDUAH (SB/DHR/13/0020) MBA HUMAN RESOURCE MANAGEMENT 1.1 Background of the Study The Workers or Employees working in or for an organization are now being considered as ‘human assets’ even though different terms like ‘staff’, ‘manpower’, ‘personnel’, etc. are still in currency. The emerging trend is to treat them as ‘human assets’ or ‘human resources’. The success of any organization depends on appropriate use of human assets available in the organization. All other assets could only be supplementary to human assets. Towards augmenting the human resources and to cope with changes – both internal and external, the organization has to concentrate necessarily on developing the ability, wisdom and skills of its workforce. Again employees are said to be the most valuable assets in an organization, and that an organization is only as good as its people. Only through them can organizations achieve their objectives. It is therefore important that employees possess the necessary skills, knowledge and abilities (SKAs) in order that organizations achieve their goals and remain competitive and successful. A formal approach for organizations to update employees’ acquisition of job-related SKAs is by training. From a human capital theory perspective, training is investment rather than consumption. Research claimed that training is an important...
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...new measures introduced was a customer satisfaction indicator. Unfortunately, James McGaran had scored "below par" on customer satisfaction. Frits looked at Lisa Johnson, the area manager supervising James McGaran. Frits had read Lisa's comments (Exhibit 1). The comments were very positive, but Lisa had not wanted to give a final recommendation until she had discussed it with Frits. She knew that James' case would be watched closely by many managers within the division. The Financial District Branch James McGaran was manager of the most important of the 31 branches in the Los Angeles area. Located in Los Angeles’s financial district, James’s branch had a staff of 15 people, revenues of $6 million, and $4.3 million in profit margin. The customer base was very diverse. Individual customers ranged from people who worked in the financial district with sophisticated retail banking needs to less informed individuals banking for convenience. Business customers were sophisticated buyers who demanded high service quality and knowledgeable employees who could satisfy their financial needs. “Mom and pop” businesses, the dominant segment...
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...9-700-082 DEBORA SPAR Forever: De Beers and U.S. Antitrust Law Educational material supplied by The Case Centre Copyright encoded A76HM-JUJ9K-PJMN9I Order reference F267708 CoursePack code C-788-275379-STU “As a worldwide dealer in enchanting illusions, Disney has nothing on De Beers.” - The Economist1 In 1999, a series of spectacular advertisements adorned the bus-sides and billboards of major American cities. Set against a lush black background, the ads displayed a perfect set of diamond earrings, or a single sparkling solitaire. The lettering, in white, was sparse and to the point: “What better time to celebrate the timelessness of love?” they asked. Or, “What are you waiting for, the year 3000?” Some were even more direct: “This wouldn't exactly be the year,” they noted, “to give her a toaster oven.” Coyly, the ads captured a joint fascination with the new millennium and the enduring allure of diamonds. How better to capture time than with a diamond, they urged. How better to herald eternal love? Indeed. According to analysts, U.S. diamond sales (30% of which occurred during the Christmas season) were expected to surge by more than 10%, hitting a high of over $20 billion for 1999.2 A significant portion of this windfall would flow to De Beers, one of the world’s most successful corporations and the controlling force of the international diamond market. There were many ironies behind De Beers’s millennial campaign, not least of which was that diamonds...
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...Management Accounting: Information for Decision-Making and Strategy Execution - 6.Edition - 2012 Anthony A. Atkinson, Robert S. Kaplan Pearson I have both Solution Manulas And Test Banks Of this Book Contact ahad2030@yahoo.com Chapter 1 How Management Accounting Information Supports Decision Making QUESTIONS 1-1 Management accounting is a discipline that designs planning and performance measurement systems, using financial and nonfinancial information, to help an organization develop and implement its strategy. The information must be relevant and helpful, and customized to serve multiple purposes, such as making decisions, allocating resources, and monitoring, evaluating, and rewarding performance. Information for the “plan” and “do” steps of the PDCA cycle includes prospective data on costs, profits, efficiency, and quality associated with alternative ways to produce or provide goods or services. Information for the “check” and “act” steps includes assessments of how well the organization is achieving its objectives. Common information requirements include measures of cost, quality, profitability, and timeliness. 1-2 A company’s operators, managers, and executives need information for their operational control and improvement activities, as well as on the performance of their individual processes, products, services, and customers. This information is important to direct managers’ attention to areas where improvement is needed, to provide feedback...
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...director, had left several voice mail messages for Nunez. Nunez politely informed her that he did not have the time or inclination to deal with Morgan’s calls and he did not want to be bothered by Morgan again. Sunderland had been focused on another client’s deployment and was not aware of the reason for Morgan’s calls. She was caught off guard by his actions and was extremely annoyed that he contacted the client directly. He knew the account director was supposed to be the sole point of contact with the client. She immediately checked Morgan’s Outlook© calendar and saw he was in a team meeting for the next hour. Attain Learning Inc.: Company History Attain was founded by Caroline Nicholas in 1998 soon after she had completed her MBA at Columbia University’s Graduate School of Business. Nicholas’s professional background was in human resources, with a concentration on professional development and training (management bios for select personnel are located in Exhibit 1). Attain offered custom business training solutions that combined traditional corporate training methods with dynamic, multimedia content and...
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...4254 FEBRUARY 9, 2011 JOHN J. GABARRO COLLEEN KAFTAN Jamie Turner at MLI, Inc. “Had I known how hard this job would be, I might have thought twice about leaving the one at Wolf River,” Jamie Turner reflected as he waited for his boss, Pat Cardullo, to arrive at the office on a blustery September morning. At 32, Turner was struggling in his third marketing management position since completing his MBA six years earlier. Only six months into his current assignment at Modern Lighting Industries, Inc. (MLI), he was starting to worry that his string of previous successes had hit a serious snag. Working for Cardullo had become as confusing, unpredictable, and frustrating as anything he’d ever experienced. When Cardullo, president of MLI, had interviewed Turner and invited him to join the company as vice president for marketing and sales, Turner had found the older man smart, friendly, even charismatic. Cardullo had offered him a free hand in reorganizing the marketing area, and had all but guaranteed that Turner would take over as president within two years. Before long, however, things began to go wrong: Cardullo started to seem distant and critical, and he intervened frequently in marketing decisions, sometimes undermining or even reversing Turner’s decisions. The turnaround Cardullo was attempting to engineer at MLI had stalled, sales were again declining, and things in general were rapidly deteriorating. Turner didn’t know whether to be happy or anxious—or...
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...4254 FEBRUARY 9, 2011 JOHN J. GABARRO COLLEEN KAFTAN Jamie Turner at MLI, Inc. “Had I known how hard this job would be, I might have thought twice about leaving the one at Wolf River,” Jamie Turner reflected as he waited for his boss, Pat Cardullo, to arrive at the office on a blustery September morning. At 32, Turner was struggling in his third marketing management position since completing his MBA six years earlier. Only six months into his current assignment at Modern Lighting Industries, Inc. (MLI), he was starting to worry that his string of previous successes had hit a serious snag. Working for Cardullo had become as confusing, unpredictable, and frustrating as anything he’d ever experienced. When Cardullo, president of MLI, had interviewed Turner and invited him to join the company as vice president for marketing and sales, Turner had found the older man smart, friendly, even charismatic. Cardullo had offered him a free hand in reorganizing the marketing area, and had all but guaranteed that Turner would take over as president within two years. Before long, however, things began to go wrong: Cardullo started to seem distant and critical, and he intervened frequently in marketing decisions, sometimes undermining or even reversing Turner’s decisions. The turnaround Cardullo was attempting to engineer at MLI had stalled, sales were again declining, and things in general were rapidly deteriorating. Turner didn’t know whether to be happy or anxious—or both— when Alan...
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...Project Management Institute A Guide to the Project Management Body of Knowledge (PMBOK® Guide) – Fifth Edition Licensed To: Jorge Diego Fuentes Sanchez PMI MemberID: 2399412 This copy is a PMI Member benefit, not for distribution, sale, or reproduction. Library of Congress Cataloging-in-Publication Data A guide to the project management body of knowledge (PMBOK® guide). -- Fifth edition. pages cm Includes bibliographical references and index. ISBN 978-1-935589-67-9 (pbk. : alk. paper) 1. Project management. I. Project Management Institute. II. Title: PMBOK guide. HD69.P75G845 2013 658.4’04--dc23 2012046112 ISBN: 978-1-935589-67-9 Published by: Project Management Institute, Inc. 14 Campus Boulevard Newtown Square, Pennsylvania 19073-3299 USA Phone: +610-356-4600 Fax: +610-356-4647 Email: customercare@pmi.org Internet: www.PMI.org ©2013 Project Management Institute, Inc. All rights reserved. “PMI”, the PMI logo, “PMP”, the PMP logo, “PMBOK”, “PgMP”, “Project Management Journal”, “PM Network”, and the PMI Today logo are registered marks of Project Management Institute, Inc. The Quarter Globe Design is a trademark of the Project Management Institute, Inc. For a comprehensive list of PMI marks, contact the PMI Legal Department. PMI Publications welcomes corrections and comments on its books. Please feel free to send comments on typographical, formatting, or other errors. Simply make a copy of the relevant page of the book, mark the error, and...
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...new and aggressive milestone for the HR group, the latest in a long line of challenging goals that had been set for them. By 2007, the cofounders wanted HR to ensure that Infosys was on the Top Ten lists of both Best Performing companies and Best Employers. It sounded innocuous enough to an outsider, but this HR team knew better. To the best of its knowledge, no large organization had ever been able to achieve this distinction because of the tension inherent between the need to control costs for financial performance and the spending required for employee satisfaction. As the team walked back from the meeting, they were reminded of the painful and humbling experience in 2003 that had made Infosys sharply aware of the difficulties ahead as it transitioned from a small to a large company. The decade since Ravichandar joined Infosys in 1992 had been a heady one for both the Indian software industry and Infosys. From March 1993 to March 2003, Infosys had a compound annual growth rate of 65%, and its revenues had jumped from US$5 million to US$754 million (Exhibit 1). As it had grown, it had added people at an equally impressive rate, from 250 employees in 1992 to over 15,000 in 2002. Infosys had always recognized that its...
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...management. In presentations Vasella gave to Novartis employees around the world, he continually emphasized that talent identification, the use of systematic talent development, and strong pay-for-performance were central tasks and responsibilities for the company and every manager. With regard to his and the company’s philosophy on accountability and incentive pay-for-performance, Vasella noted: “The best time to form views about management is before you come to the top. You see how the real world works and how bureaucracy works, and what people believe and never dare to challenge.” Vasella had spent five years in the U.S. as a manager for one of the predecessor companies to Novartis, and during that time he had learned about and embraced new models of incentive pay-for-performance that were being pioneered at General Electric: I was listening to what Jack Welch had to say in 1988/89 and I saw that they had a far better human resource and incentive system than we did in my company. I transferred back to home base in Switzerland in 1992, just after we had introduced variable incentive compensation in my U.S. operation. Coming back to Switzerland, my pay was cut by 40 percent to fit with local market levels, and there was no variable component. Of course this was not exactly motivating to me. I felt unfairly treated, and I thought, ‘What do you want?’ At our first Group Leadership Meeting after I assumed the position of CEO, I asked my colleagues to show, by raising their hands, how many...
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...ork2012 - 2013 Catalog A Message from the President “Sullivan University is truly a unique and student success focused institution.” I have shared that statement with numerous groups and it simply summarizes my basic philosophy of what Sullivan is all about. When I say that Sullivan is “student success focused,” I feel as President that I owe a definition of this statement to all who are considering Sullivan University. First, Sullivan is unique among institutions of higher education with its innovative, career-first curriculum. You can earn a career diploma or certificate in a year or less and then accept employment while still being able to complete your associate, bachelor’s, master’s or doctoral degree by attending during the day, evenings, weekends, or online. Business and industry do not expand or hire new employees only in May or June each year. Yet most institutions of higher education operate on a nine-month school year with almost everyone graduating in May. We remained focused on your success and education, and continue to offer our students the opportunity to begin classes or to graduate four times a year with our flexible, year-round full-time schedule of classes. If you really want to attend a school where your needs (your real needs) come first, consider Sullivan University. I believe we can help you exceed your expectations. Since words cannot fully describe the atmosphere at Sullivan University, please accept my personal invitation to visit and experience...
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