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Texas Instruments: Cost of Quality (A) (Spanish version)
Kaplan, Robert S.; Ittner, Christopher D.Caso HBS-119S19Contabilidad y 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.Desde 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.Artículo HBS-R0303DContabilidad y 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,...Desde 8,20 €
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A New Framework (Spanish version)
Kaplan, Robert S.; Mikes, AnetteArtículo HBS-R1206BDirección estratégicaRisk 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...Desde 8,20 €
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Managing Risks: A New Framework
Kaplan, Robert S.; Mikes, AnetteArtículo HBS-R1206B-EDirección estratégicaRisk 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...Desde 8,20 €
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How to Solve the Cost Crisis in Health Care (Spanish version)
Kaplan, Robert S.; Porter, Michael E.Artículo HBS-R1109BLiderazgo y Dirección de personasU.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...Desde 8,20 €
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How to Solve the Cost Crisis in Health Care
Kaplan, Robert S.; Porter, Michael E.Artículo HBS-R1109B-ELiderazgo y Dirección de personasU.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...Desde 8,20 €
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Driving Strategy with the Balanced Scorecard (Spanish version)
Kaplan, Robert S.; Reisen de Pinho, RicardoCaso HBS-112S07Contabilidad y 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.Desde 8,20 €
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Plan Operations: Align Process Improvement Programs
Kaplan, Robert S.; Norton, David P.Capítulo de Libro HBS-7690BC-EDirección estratégicaPerformance that depends on the power of individual leaders has generally proven unsustainable over the long term. Unless an organization links its strategy to its governance and operational processes, it won't be able to sustain its successes. This chapter discusses the linkage of strategy to process improvements. This chapter is excerpted from "Execution Premium: Linking Strategy to Operations for Competitive Advantage."Desde 8,20 €
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Anagene, Inc. (Spanish version)
Kaplan, Robert S.; Darwall, ChristinaCaso HBS-105S05Contabilidad y controlAn entrepreneurial, publicly traded biotech company has begun production and sales of its core product--cartridges that permit DNA samples to be analyzed on a microchip. In the early quarters, sales are difficult to forecast and the company has experienced fluctuating production volumes and unpredictable gross margins, which has upset the board of directors. The finance staff investigates whether to adopt a new costing approach based on capacity....Desde 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.Capítulo de Libro HBS-2228BC-EContabilidad y 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 ...Desde 8,20 €