| HBS Case Collection
(Revised from original version)
San Francisco Bay Consulting
San Francisco Bay Consulting leads the field of economic consulting and litigation support in the application of powerful computers and cutting edge software to manipulate and analyze large data sets. The transfer pricing system, used to facilitate the purchasing and payment of computer resources, is falling apart as computer prices drop and consultant demands broaden. Researchers, forbidden to go outside for their hardware or software needs, range from frustrated to furious when they can't get the software they want or when transfer prices yield charges to clients that are greater than their computer's current market price. The case presents the company as it evaluates the system and discusses possible changes in pricing and sourcing policies.
Keywords: Fair Value Accounting;
Baker, George P., III, and Karin B Monsler. "San Francisco Bay Consulting." Harvard Business School Case 195-096, April 1995. (Revised from original July 1994 version.)