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Electronic Testing Operations (Spanish version)
Cooper, Robin; Turney, Peter B.B.; Ittner, Christopher D.Case HBS-106S03Accounting and ControlExplores the obsolescence of a cost system when technology changes. In particular, it asks students to increase the number of cost center and allocation bases. The firm moves from a one-center, direct labor-hour system to a three-center, direct labor-hour and machine-hour systems.Starting at €8.20
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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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Texas Instruments: Cost of Quality (B) (Spanish version)
Kaplan, Robert S.; Ittner, Christopher D.Case HBS-119S20Accounting and ControlA division questions whether to retain, modify, or abandon its cost of quality system now that more direct measures of quality have been adopted. Discusses the role of quality cost measurement in a mature quality management system.Starting at €5.74
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Neck & Neck: Leveraging the Club Neck Information
Martinez-Jerez, F. Asis; Miller, Katherine; Ittner, Christopher D.; Bol, JasmijnCase HBS-109070-EAccounting and ControlCommercial Director Prado wonders how to leverage the loyalty card information to prepare the Fall 2008 budget. The case discusses the value of subjective and objective information for profit planning purposes. Spanish children's apparel retailer Neck & Neck uses loyalty card information for tactical purposes, such as promotional campaigns. Its management team is thinking about how to incorporate that information to the budgeting (profit planning...Starting at €8.20
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Neck & Neck: Leveraging the Club Neck Information, Teaching Note
Martinez-Jerez, F. Asis; Bol, Jasmijn; Ittner, Christopher D.Teaching Note HBS-111112-EAccounting and ControlTeaching Note for 111112.Starting at €0.00