Case | HBS Case Collection | July 2000

Aerospace Technologies, Inc.

by Paul M. Healy and Jacob Cohen


Ben Galil's privately held engineering consulting firm represents aerospace products manufacturers in Israeli government biddings. The company incurs expenses for years before getting paid. This case deals with the alternative methods for booking revenues and expenses (i.e., cash and accrual accounting). It examines whether the company is profitable and whether its current commission structure is sound.

Keywords: Accrual Accounting; Accounting; Revenue; Cost; Business or Company Management; Profit; Engineering; Bids and Bidding; Government and Politics; Private Ownership; Consulting Industry; Israel;


Healy, Paul M., and Jacob Cohen. "Aerospace Technologies, Inc." Harvard Business School Case 101-003, July 2000.