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• Case | HBS Case Collection | 2012

  Danshui Plant No. 2

  William Bruns, Julie H. Hertenstein and Kelvin Liu

  Danshui Plant No. 2 in southern China has a one-year contract with Apple Inc. to assemble 2.4 million iPhones. In the first three months of the contract, the plant is unable to assemble as many phones as expected and is operating at a loss. The plant manager must analyze the budget and prepare a summary of monthly operations to help identify the source of performance problems. The plant has had difficulty hiring enough workers despite raising wages over 30%. In addition, the assembly process for an iPhone is complicated, with 140 steps involving over 100 components. The plant manager considers whether a flexible budget would be more useful for uncovering problems than the static budget currently being used. Students must perform breakeven and flexible budget analyses and calculate price and usage variances as they consider solutions for the plant's problems with the iPhone contract. This case, which explores the challenges of outsourcing manufacturing, can be used as an introduction to managerial accounting.

  Keywords: Job Cuts and Outsourcing; Production; Budgets and Budgeting; Manufacturing Industry; Electronics Industry; China;

  Citation:

  Bruns, William, Julie H. Hertenstein, and Kelvin Liu. "Danshui Plant No. 2." Harvard Business School Brief Case 913-525, August 2012.

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• Teaching Note | HBS Case Collection | 2012

  Danshui Plant No. 2 (Brief Case)

  William J. Bruns, Julie H. Hertenstein and Kelvin Liu

  Citation:

  Bruns, William J., Julie H. Hertenstein, and Kelvin Liu. "Danshui Plant No. 2 (Brief Case)." Harvard Business School Teaching Note 913-526, August 2012.

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• Working Paper | HBS Working Paper Series | 2012

  Brides for Sale: Cross-Border Marriages and Female Immigration

  Daiji Kawaguchi and Soohyung Lee

  Every year, a large number of women migrate as brides from developing countries to developed countries in East Asia. This phenomenon virtually did not exist in the early 1990s, but foreign brides currently comprise 4 to 35 percent of newlyweds in these developed Asian countries. This paper argues that two factors account for this rapid increase in "bride importation": the rapid growth of women's educational attainment and a cultural norm that leads to low net surplus of marriage for educated women. We provide empirical evidence supporting our theoretical model and its implications, using datasets from Japan, Korea, Taiwan, and Singapore.

  Keywords: Immigration; Gender Characteristics; Developing Countries and Economies; Education; Cross-Cultural and Cross-Border Issues; East Asia; Japan; South Korea; Taiwan; Singapore;

  Citation:

  Kawaguchi, Daiji, and Soohyung Lee. "Brides for Sale: Cross-Border Marriages and Female Immigration." Harvard Business School Working Paper, No. 12–082, March 2012.

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