Case | HBS Case Collection | May 2008 (Revised January 2009)

ATH MicroTechnologies, Inc. (A): Making the Numbers

by Robert L. Simons


An exercise that takes students through five stages of growth in an entrepreneurial start-up in the medical devices industry: 1) founding, 2) growth, 3) push to profitability, 4) refocusing process, and 5) takeover by new management. At each stage, students must confront tensions in balancing profit, growth and control. Difficulties encountered in the business are due to management's attempts to design and use formal control systems to achieve profit and performance goals.

Keywords: Business Growth and Maturation; Business Startups; Profit; Geographic Location; Governance Controls; Innovation and Invention; Management Succession; Medical Devices and Supplies Industry;


Simons, Robert L. "ATH MicroTechnologies, Inc. (A): Making the Numbers." Harvard Business School Case 108-092, May 2008. (Revised January 2009.)