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Pinnacle Mutual Life Insurance Co. (Spanish Version)
Bruns, William J., Jr.; Hansen, Karen E.Case HBS-111S24Accounting and ControlPinnacle mutuo es una de las mayores compañías de seguros de vida mutua en el mundo. Ofreciendo una gama completa de servicios financieros, que compite con un amplio grupo de proveedores de servicios financieros. En un esfuerzo por competir con mayor eficacia, Pinnacle adoptó la contabilidad GAAP y centros de beneficios establecidos en 1985. El caso contiene una descripción de los procesos utilizados para crear centros de beneficio y algunos de l...Starting at €8.20
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Danshui Plant No. 2
Bruns, William J., Jr.; Hertenstein, Julie H.; Liu, KelvinCase HBS-913525-EAccounting 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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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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Hallstead Jewelers
Bruns, William J., Jr.Case HBS-107060-EFinanceA retail jeweler has relocated to a larger store and is experiencing losses for the first time. Sales and costs have increased along with the breakeven point. Changes in pricing and promotion must be explored. Alternative actions to return to profitabilitStarting at €8.20
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Hallstead Jewelers (Spanish version)
Bruns, William J., Jr.Case HBS-112S06FinanceA retail jeweler has relocated to a larger store and is experiencing losses for the first time. Sales and costs have increased along with the breakeven point. Changes in pricing and promotion must be explored. Alternative actions to return to profitability can be considered.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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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
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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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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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Destin Brass Products Co. (Spanish version)
Bruns, William J., Jr.Case HBS-102S13Accounting and ControlA specialized manufacturer of brass valves, pumps, and flow controllers is troubled by competitive pricing in pumps and higher than expected margins for flow controllers. Managers suspect that cost accounting and cost allocations to products may be to blame. Two volume-based systems are described and illustrated.Starting at €8.20