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Texas Instruments: Cost of Quality (A) (Spanish version)
Kaplan, Robert S.; Ittner, Christopher D.Case HBS-119S19Accounting and ControlTexas Instruments implements a Cost of Quality (COQ) system as part of a company-wide "Total Quality Thrust." After several years of operation, group management questions whether or not the COQ system should be updated to make it more useful in identifying areas for quality improvement. The case documents the current system and asks students to analyze the role it played in the quality control process and areas in which it could be improved.Starting at €8.20
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Examining Supply-Side Benefits of Virtual Teaching
Ann C. Frost; Tony S. FrostArticle IVEY-9B20TC02-EStrategySome physical classroom experiences can’t be beat, but moving university programs online offers instructors unexpected advantages.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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How to Solve the Cost Crisis in Health Care (Spanish version)
Kaplan, Robert S.; Porter, Michael E.Article HBS-R1109BLeadership and People ManagementU.S. health care costs currently exceed 17% of GDP and continue to rise. One fundamental reason that providers are unable to reverse the trend is that they don't understand what it costs to deliver patient care or how those costs compare with outcomes. To put it bluntly, few health care providers measure the actual costs for treating a given patient with a given medical condition over a full cycle of care, or compare the costs they incur with the...Starting at €8.20
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How to Solve the Cost Crisis in Health Care
Kaplan, Robert S.; Porter, Michael E.Article HBS-R1109B-ELeadership and People ManagementU.S. health care costs currently exceed 17% of GDP and continue to rise. One fundamental reason that providers are unable to reverse the trend is that they don't understand what it costs to deliver patient care or how those costs compare with outcomes. To put it bluntly, few health care providers measure the actual costs for treating a given patient with a given medical condition over a full cycle of care, or compare the costs they incur with the...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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Kyle Evans at Ruffian Apparel: Staffing a Retail Establishment
Ann C. Frost; Kevin HewinsCase IVEY-9B09C008-ELeadership and People ManagementRuffian Kelowna, one of 19 British Columbia Ruffian Apparel locations, is underperforming. Recent management turnover and low unemployment in the region have left Kelowna short-staffed and in need of a new store manager to take over for the interim manager. Both sales and performance results are far below acceptable levels, and the store appears to be floundering. The newly hired B.C. regional manager for Ruffian Apparel is looking into the probl...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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Managing Risks: A New Framework
Kaplan, Robert S.; Mikes, AnetteArticle HBS-R1206B-EStrategyRisk 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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Driving Strategy with the Balanced Scorecard (Spanish version)
Kaplan, Robert S.; Reisen de Pinho, RicardoCase HBS-112S07Accounting and Controlshould cut back production levels and funding for strategic initiatives until sales recover, or should it continue to invest for the future? This case is accompanied by a Video Short that can be shown in class or included in a digital coursepack. Instructors should consider the timing of making the video available to students, as it may reveal key case details.Starting at €8.20