William J. Bruns
Henry R. Byers Professor of Business Administration, Emeritus
A graduate of the University of Redlands, William J. "Bill" Bruns also earned degrees at Harvard (M.B.A.) and the University of California at Berkeley (Ph.D.). In 1976 the University of Redlands awarded him the degree Doctor of Business Administration (honorary). Previously, Professor Bruns held appointments on the faculties of Yale University and the University of Washington. Currently, he teaches Accounting and Control in the Strategic Finance for Smaller Companies program at the Harvard Business School, and he is a Visiting Professor of Business Administration at Northeastern University. Professor Bruns has extensive experience in executive education programs and has taught in the Advanced Management Program, the Owner/President Managers Program, the International Senior Managers Program, and the Program for Management Development at the Harvard Business School. He is author of Accounting for Managers: Text and Cases (South-WesternPublishing Co., 1994; Second Edition, 1999; Third Edition, 2005); Performance Measurement, Evaluation, and Incentives(Harvard Business School Press, 1992); co-author (with Sharon M. McKinnon) of The Information Mosaic (Harvard Business School Press, 1992); (with Robert S. Kaplan)of Accounting and Management: Field Study Perspectives (Harvard Business School Press, 1987); (with M. Edgar Barrett) of Case Problems in Management Accounting (R.D. Irwin, 1982 and 1985); and (with Richard F. Vancil) A Primer on Replacement Cost Accounting (Thomas Horton and Daughters, 1976). He is also author of Introduction to Accounting: Economic Measurement for Decisions (Addison-Wesley Publishing Co., 1971); Accounting for Decisions: A Business Game (Macmillan Co.,1966); and co-editor (with Don T. DeCoster) of Accounting and Its Behavioral Implications (McGraw-Hill Book Co., 1969). Professor Bruns is married, with four adult sons (two of whom head their own businesses) and a fourteen year old daughter, Stacy (Anastasia), adopted in 1999.
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Manual
| 2005
Instructor's Manual for Accounting for Managers: Text and Cases
William J. Bruns
Keywords: Accounting;
Management;
Information;
Cases;
Books;
Citation: Bruns, William J. Instructor's Manual for Accounting for Managers: Text and Cases. 3rd ed. Thomson South-Western, 2005.
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Book
| 2004
Accounting for Managers: Text and Cases
William J. Bruns
Keywords: Accounting;
Management;
Information;
Cases;
Citation: Bruns, William J. Accounting for Managers: Text and Cases. 3rd ed. Mason, OH: Thomson South-Western, 2004.
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Book
| 2002
Reading Financial Reports
William J. Bruns, Paul M. Healy, J. H. Hertenstein, Robert S. Kaplan and Sharon M. McKinnon
Keywords: Finance;
Reports;
Citation: Bruns, William J., Paul M. Healy, J. H. Hertenstein, Robert S. Kaplan, and Sharon M. McKinnon. Reading Financial Reports. 2nd ed. Business Fundamentals . Boston: Harvard Business School Press, 2002.
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Book
| 1999
Reading Financial Reports
W. J. Bruns Jr., J. H. Hertenstein and S. M. McKinnon
Keywords: Financial Reporting;
Citation: Bruns, W. J., Jr., J. H. Hertenstein, and S. M. McKinnon. Reading Financial Reports. Boston, MA: Harvard Business School Press, 1999.
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Manual
| 1999
Instructor's Manual for Accounting for Managers: Text and Cases
W. J. Bruns Jr.
Keywords: Accounting;
Management Analysis, Tools, and Techniques;
Citation: Bruns, W. J., Jr. Instructor's Manual for Accounting for Managers: Text and Cases. 2nd ed. Cincinnati: South-Western College Publishing, 1999.
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Book
| 1999
Accounting for Managers: Text and Cases
W. J. Bruns Jr.
Keywords: Accounting;
Management;
Cases;
Citation: Bruns, W. J., Jr. Accounting for Managers: Text and Cases. 2nd ed. Cincinnati, OH: South-Western College Publishing, 1999.
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Book
| 1998
Understanding Costs
W. J. Bruns Jr., R. S. Kaplan, R. Cooper, A. Schleifer Jr. and Donella Marie Rapier
Keywords: Cost;
Cost Accounting;
Citation: Bruns, W. J., Jr., R. S. Kaplan, R. Cooper, A. Schleifer Jr., and Donella Marie Rapier. Understanding Costs. Business Fundamentals . Boston, MA: Harvard Business School Press, 1998.
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Manual
| 1994
Instructor's Manual for Accounting for Managers: Text and Cases
W. J. Bruns Jr.
Keywords: Accounting;
Management Analysis, Tools, and Techniques;
Citation: Bruns, W. J., Jr. Instructor's Manual for Accounting for Managers: Text and Cases. Cincinnati: South-Western College Publishing, 1994.
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Book
| 1993
Accounting for Managers: Text and Cases
W. J. Bruns Jr.
Keywords: Accounting;
Management Analysis, Tools, and Techniques;
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Book
| 1992
Performance Measurement, Evaluation, and Incentives
W. J. Bruns Jr.
Keywords: Performance Capacity;
Performance Evaluation;
Motivation and Incentives;
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Book
| 1992
The Information Mosaic
W. J. Bruns Jr. and S. M. McKinnon
Keywords: Information;
Citation: Bruns, W. J., Jr., and S. M. McKinnon. The Information Mosaic. Boston, MA: Harvard Business School Press, 1992.
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Book
| 1992
The Information Mosaic: How Managers Use Information
S. M. McKinnon and W. J. Bruns Jr.
Keywords: Information Management;
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Book
| 1987
Accounting and Management: Field Study Perspectives
Robert S. Kaplan and William J. Bruns
Keywords: Accounting;
Management;
Perspective;
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Teaching Note
| HBS Case Collection
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2012
Danshui Plant No. 2 (Brief Case)
William J. Bruns, Julie H. Hertenstein and Kelvin Liu
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Case
| HBS Case Collection
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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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Case
| HBS Case Collection
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2008
Merrimack Tractors and Mowers: LIFO or FIFO?
William J. Bruns Jr., Sharon Bruns and Susan S. Hameling
At Merrimack Tractors and Mowers in 2008, product manufacturing costs are increasing faster than competitors' costs, and as a result earnings are likely to fall below those reported in 2007. The company president and the company controller have discussed this problem, and the controller has mentioned that if the company changed from LIFO to FIFO it might be possible to maintain earnings growth in 2008. He prepares a memo to the president explaining how inventory flow assumptions work and provides pro-forma income statements that show that, for one product (reel mower units), adopting FIFO would allow Merrimack to report higher income in 2008 than it did in 2007, but higher income taxes would have to be paid.
Keywords: International;
Financial;
reporting;
Standards;
Inventory;
Business ethics;
Valuation;
Ethics;
Logistics;
Financial Reporting;
Taxation;
Policy;
Manufacturing Industry;
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Case
| HBS Case Collection
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2008
The Talbots, Inc., and Subsidiaries: Accounting for Goodwill
William J. Bruns Jr.
In 2006, Talbots, Inc., a specialty women's retailer, purchased a competitor, J. Jill. The transaction created a large goodwill account along with accounts for trademarks and other intangible assets. Using prevailing accounting standards (Statement of Financial Accounting Standards No. 142), Talbots determined that the goodwill was not impaired in its Fiscal Year 2007 and it was carried forward at its purchase cost. However, one year later Talbots found the goodwill impaired, along with the trademarks and some store assets acquired from J. Jill in 2006, and these impairments were deducted from revenues in Fiscal Year 2008. Case includes financial statements.
Keywords: FASB;
Intangible assets;
Financial Statements;
Standards;
Goodwill Accounting;
Apparel and Accessories Industry;
Retail Industry;
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Teaching Note
| HBS Case Collection
|
2008
The Talbots, Inc., and Subsidiaries: Accounting for Goodwill (Brief Case)
William J. Bruns Jr.
Teaching Note for [3254]
Keywords: FASB;
Intangible assets;
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Teaching Note
| HBS Case Collection
|
2007
Survey Masters LLC (TN)
William J. Bruns Jr. and Rachael Langevin
Citation: Bruns, William J., Jr., and Rachael Langevin. " Survey Masters LLC (TN)." Harvard Business School Teaching Note 907-419, June 2007.
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Teaching Note
| HBS Case Collection
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2007
Hallstead Jewelers (TN)
William J. Bruns Jr.
Keywords: Apparel and Accessories Industry;
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Case
| HBS Case Collection
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2007
Hallstead Jewelers
William J. Bruns Jr.
A retail jeweler has relocated to a larger store and is experiencing losses for the first time. Sales and costs have increased along with the breakeven point. Changes in pricing and promotion must be explored. Alternative actions to return to profitability can be considered.
Keywords: Restructuring;
Transition;
Marketing Channels;
Outcome or Result;
Performance Evaluation;
Opportunities;
Commercialization;
Apparel and Accessories Industry;
Citation: Bruns, William J., Jr. " Hallstead Jewelers." Harvard Business School Case 107-060, March 2007.
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Case
| HBS Case Collection
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2007
Survey Masters LLC
William J. Bruns Jr.
Partners in a service firm are reviewing results for 2006, wondering whether large or small projects are more profitable. Present reports make small projects to look more profitable. However, activity-based accounting reveals that large projects are more profitable and that concentrating sales efforts on large projects offers potential for greater profit in a service firm.
Keywords: Activity Based Costing and Management;
Financial Reporting;
Cost vs Benefits;
Financial Strategy;
Service Industry;
Citation: Bruns, William J., Jr. " Survey Masters LLC." Harvard Business School Case 107-061, March 2007.
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Background Note
| HBS Case Collection
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2006
(Revised from original 1993 version)
Why I Use the Case Method to Teach Accounting
William J. Bruns Jr.
Thoughts on choosing teaching methods and the advantages of the case method for achieving the objectives of a survey course in accounting. Criteria for selecting or preparing good cases, developing a course outline, and for evaluating student and teacher performance.
Keywords: Accounting;
Business Education;
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Background Note
| HBS Case Collection
|
2006
(Revised from original 1996 version)
General Mills, Inc.: Appendix of Comparable Company Data
William J. Bruns Jr.
Financial ratios for comparable companies to be used in conjunction with an analysis of the General Mills Annual Report.
Keywords: Business Conglomerates;
Data and Data Sets;
Food and Beverage Industry;
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Case
| HBS Case Collection
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2005
(Revised from original 2004 version)
Salem Telephone Company
William J. Bruns Jr. and Julie Hertenstein
A computer subsidiary appears to be unprofitable. Managers must determine whether it is actually unprofitable and consider whether changes in prices or promotion might improve profitability. Allows clear separation of variable costs from fixed costs. A rewritten version of an earlier case.
Keywords: Business Earnings;
Commercialization;
Six Sigma;
Change Management;
Cost vs Benefits;
Accounting Industry;
Telecommunications Industry;
Citation: Bruns, William J., Jr., and Julie Hertenstein. " Salem Telephone Company." Harvard Business School Case 104-086, November 2005. (Revised from original June 2004 version.)
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Teaching Note
| HBS Case Collection
|
2005
(Revised from original 2004 version)
Salem Telephone Company (TN)
William J. Bruns Jr.
Teaching Note to (9-104-086).
Keywords: Telecommunications Industry;
Citation: Bruns, William J., Jr. " Salem Telephone Company (TN)." Harvard Business School Teaching Note 104-088, November 2005. (Revised from original June 2004 version.)
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Case
| HBS Case Collection
|
2005
(Revised from original version)
WPP Group and Its Acquisitions
William J. Bruns Jr.
WPP Group acquired J. Walter Thompson and Ogilvy & Mather, paying high premiums in relation to earnings. In each acquisition the goodwill acquired was immediately charged off against owners' equity. Then, WPP Group established a value for the brand names of the two companies. The value totaled $350 million. The case describes the brand valuation process, the differences between U.K. and U.S. accounting methods, and motivation for the transaction.
Keywords: Goodwill Accounting;
Accounting;
Brands and Branding;
Product Positioning;
Market Transactions;
Equity;
Private Equity;
Relationships;
Mergers and Acquisitions;
Management Style;
Consumer Products Industry;
United States;
United Kingdom;
Citation: Bruns, William J., Jr. " WPP Group and Its Acquisitions." Harvard Business School Case 192-038, March 2005. (Revised from original September 1991 version.)
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Case
| HBS Case Collection
|
2005
(Revised from original 1997 version)
Lille Tissages, S.A.
William J. Bruns Jr.
The marketing director and finance director must set the price for an expensive yet competitive fabric. Recent price increases have not been matched by competitors, and market share has been lost. The case provides an opportunity to practice contribution analysis considering variable and fixed costs as reported in a typical cost report.
Keywords: Price;
Cost;
Accounting;
Citation: Bruns, William J., Jr. " Lille Tissages, S.A." Harvard Business School Case 198-005, March 2005. (Revised from original July 1997 version.)
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Case
| HBS Case Collection
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2005
(Revised from original 2002 version)
Kendall Square Research Corporation (A) (Abridged)
William J. Bruns Jr. and F. Warren McFarlan
Kendall Square Research was a small competitor in the supercomputer industry. Sales grew rapidly in 1992 and early 1993, and the company sold stock to the public for the first time. Analysts forecasted higher earnings for 1993, then the company's revenue recognition practices were questioned and the answers were devastating.
Keywords: Revenue Recognition;
Standards;
Accounting Audits;
Computer Industry;
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Background Note
| HBS Case Collection
|
2005
(Revised from original 2004 version)
Question of LIFO or FIFO, The; Which Is Preferable?
William J. Bruns Jr. and Sharon M. Bruns
Discusses the advantages and disadvantages of alternative inventory flow assumptions allowed in the United States. A single exhibit shows that in Year 2, a company using LIFO in Year 1 could report higher net income by switching to FIFO at a cost of higher income taxes. Retaining LIFO would save taxes but lead to lower reported income. A rewritten version of an earlier note.
Keywords: Asset Management;
Cost Accounting;
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Case
| HBS Case Collection
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2004
(Revised from original 1991 version)
Hilton Manufacturing Company
William J. Bruns Jr.
A professional manager is hired by a small manufacturing company after the president discovers he made poor decisions. One product appears to be unprofitable, whereas the product sold in highest volume is under competitive price pressure. A crude cost accounting system fails to reveal appropriate actions to correct problems.
Keywords: Cost Accounting;
Asset Pricing;
Problems and Challenges;
Risk and Uncertainty;
Decisions;
Governance Controls;
Performance Effectiveness;
Business Strategy;
Two-Sided Platforms;
Fair Value Accounting;
Manufacturing Industry;
Citation: Bruns, William J., Jr. " Hilton Manufacturing Company." Harvard Business School Case 192-063, October 2004. (Revised from original October 1991 version.)
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Case
| HBS Case Collection
|
2004
(Revised from original 1998 version)
Custom Research Inc. (A)
William J. Bruns Jr. and Susan Harmeling
Custom Research is considering terminating service to many clients to eliminate unprofitable work and concentrate on the more profitable client projects.
Keywords: Customers;
Profit;
Decision Making;
Service Industry;
Citation: Bruns, William J., Jr., and Susan Harmeling. " Custom Research Inc. (A)." Harvard Business School Case 199-001, October 2004. (Revised from original July 1998 version.)
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Teaching Note
| HBS Case Collection
|
2004
Maria Hernandez & Associates (TN)
William J. Bruns Jr.
Teaching Note to (9-902-401).
Keywords: Consulting Industry;
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Case
| HBS Case Collection
|
2004
(Revised from original 1997 version)
Depreciation at Delta Air Lines and Singapore Airlines (A)
William J. Bruns Jr. and Jeremy Cott
Depreciation policies at Delta Air Lines and Singapore Airlines are compared and contrasted against a summary of operating data from each airline. Questions focus attention on differing depreciation policies.
Keywords: Fair Value Accounting;
Inflation and Deflation;
Financial Strategy;
Economic Slowdown and Stagnation;
Cost Management;
Partners and Partnerships;
Insurance;
Management Systems;
Air Transportation Industry;
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Case
| HBS Case Collection
|
2004
(Revised from original 1986 version)
Hanson Ski Products
William J. Bruns Jr. and Julie H. Hertenstein
At the end of the budget cycle, the manager must test whether plans are feasible given financing arrangements and constraints. Cash needs are great due to seasonality. Needed loans must be calculated at five separate dates, and financial position projected. This is a rewritten version of Hanson Industries (B) and (C).
Keywords: Budgets and Budgeting;
Capital Budgeting;
Cash Flow;
Financial Strategy;
Activity Based Costing and Management;
Financing and Loans;
Managerial Roles;
Credit;
Insurance;
Citation: Bruns, William J., Jr., and Julie H. Hertenstein. " Hanson Ski Products." Harvard Business School Case 187-038, September 2004. (Revised from original August 1986 version.)
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Case
| HBS Case Collection
|
2004
(Revised from original 1990 version)
Circuit City Stores, Inc. (A)
William J. Bruns Jr. and Susan Harmeling
Circuit City sells consumer electronic equipment, appliances, and extended service and warranty contracts which supplement those provided by equipment manufacturers. Equipment is sold at low margins, while warranties carry very high margins. A question has been raised about the proper method for recognizing revenues on the warranty portion of the combined sale. Deferring revenue will cut profit reported at the time of sales but may better match costs of warranty service.
Keywords: Sales;
Cost;
Profit;
Financial Statements;
Revenue;
Marketing Strategy;
Electronics Industry;
Consumer Products Industry;
Citation: Bruns, William J., Jr., and Susan Harmeling. " Circuit City Stores, Inc. (A)." Harvard Business School Case 191-086, September 2004. (Revised from original November 1990 version.)
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Case
| HBS Case Collection
|
2004
(Revised from original 1991 version)
Buying Time
William J. Bruns Jr. and Susan Harmeling
A self-contained explanation and simple practice examples to introduce students to the concepts of compound interest, present value loans, bonds, and leases. Necessary present value tables are included. The study questions provide simple exercises to enhance student learning.
Keywords: Bonds;
Financing and Loans;
Learning;
Citation: Bruns, William J., Jr., and Susan Harmeling. " Buying Time." Harvard Business School Case 192-045, September 2004. (Revised from original October 1991 version.)
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Background Note
| HBS Case Collection
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2004
(Revised from original 1992 version)
Introduction to Accounting Records
William J. Bruns Jr.
An introduction to the vocabulary and methodology of bookkeeping and accounting records.
Keywords: Accounting;
Citation: Bruns, William J., Jr. " Introduction to Accounting Records." Harvard Business School Background Note 192-153, September 2004. (Revised from original June 1992 version.)
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Background Note
| HBS Case Collection
|
2004
(Revised from original 1992 version)
Accounting Framework, Financial Statements, and Some Accounting Concepts, The
William J. Bruns Jr.
Introduces the accounting framework, basic financial statements, and eleven accounting concepts.
Keywords: Accounting;
Financial Statements;
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Background Note
| HBS Case Collection
|
2004
(Revised from original 1992 version)
Introduction to Financial Ratios and Financial Statement Analysis
William J. Bruns Jr.
Introduces and describes meaning and uses for financial ratios to assess profitability, activity, solvency and leverage, and returns to shareholders.
Keywords: Financial Statements;
Finance;
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Background Note
| HBS Case Collection
|
2004
(Revised from original 1992 version)
Accounting for Property, Plant, Equipment and Other Assets
William J. Bruns Jr.
An introduction to depreciation accounting and depreciation methods for capital assets. Also covers gains or losses on asset disposal and accounting for other investments and intangibles.
Keywords: Accounting;
Assets;
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Background Note
| HBS Case Collection
|
2004
(Revised from original 1992 version)
Accounting for Current Assets
William J. Bruns Jr.
An introduction to accounting for current assets: receivables, inventories, and other current assets. Included are discussions of FIFO, LIFO, average cost, and explanation of accounting for manufactured inventories. To be assigned with cases on inventory valuation as an introduction to current assets.
Keywords: Accounting;
Assets;
Citation: Bruns, William J., Jr. " Accounting for Current Assets." Harvard Business School Background Note 193-048, September 2004. (Revised from original September 1992 version.)
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Background Note
| HBS Case Collection
|
2004
(Revised from original 1992 version)
Liabilities and Time
William J. Bruns Jr.
An introduction to accounting for liabilities. Both current liabilities and long-term debts are described, and illustrations of bond interest calculations and financial reporting formats are included.
Keywords: Accounting;
Legal Liability;
Citation: Bruns, William J., Jr. " Liabilities and Time." Harvard Business School Background Note 193-051, September 2004. (Revised from original September 1992 version.)
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Case
| HBS Case Collection
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2004
(Revised from original 1996 version)
Monterrey Manufacturing Company
William J. Bruns Jr.
A small manufacturing company plans and budgets sales and expenses to ensure that its strategy is feasible. It must trace costs of manufacturing through work-in-process to finished goods and cost of goods sold, and project cash flows and income.
Keywords: Planning;
Budgets and Budgeting;
Sales;
Cash Flow;
Cost Accounting;
Manufacturing Industry;
Citation: Bruns, William J., Jr. " Monterrey Manufacturing Company." Harvard Business School Case 197-023, September 2004. (Revised from original September 1996 version.)
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Teaching Note
| HBS Case Collection
|
2004
Question of LIFO or FIFO, The: Which is Preferable? (TN)
William J. Bruns Jr.
Teaching Note to (9-104-087).
Keywords: United States;
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Background Note
| HBS Case Collection
|
2004
(Revised from original 1992 version)
Introduction to Owners' Equity
William J. Bruns Jr.
An introduction to accounting for owners' equity and leveraged buyouts. Covers classes of shareholders, treasury stock, stock distributions, and dividend accounting.
Keywords: Ownership;
Equity;
Accounting;
Citation: Bruns, William J., Jr. " Introduction to Owners' Equity." Harvard Business School Background Note 193-049, May 2004. (Revised from original October 1992 version.)
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Case
| HBS Case Collection
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2004
(Revised from original 1997 version)
Riverbend Telephone Company
William J. Bruns Jr.
An independent telephone company needs to acquire a new truck for use in telephone line installation and maintenance and must decide whether to buy or lease the truck. The company must address the rate of return in a regulated industry and the best accounting treatment if the truck is leased.
Keywords: Borrowing and Debt;
Credit;
Investment Return;
Cost of Capital;
Fair Value Accounting;
Truck Transportation;
Telecommunications Industry;
Transportation Industry;
Citation: Bruns, William J., Jr. " Riverbend Telephone Company." Harvard Business School Case 197-104, May 2004. (Revised from original May 1997 version.)
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Case
| HBS Case Collection
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2004
(Revised from original 1993 version)
Laurinburg Precision Engineering
William J. Bruns Jr.
A small manufacturer needs additional financing for expansion and production improvements. A bond issue would provide needed funds, and a zero-coupon bond would delay payments until funds provided by operations were available. Present value tables are included.
Keywords: Valuation;
Bonds;
Financing and Loans;
Interest Rates;
Manufacturing Industry;
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Teaching Note
| HBS Case Collection
|
2004
(Revised from original 1997 version)
Lille Tissages, S.A. TN
William J. Bruns Jr. and Edgar Barrett
Teaching Note for (9-198-005).
Citation: Bruns, William J., Jr., and Edgar Barrett. " Lille Tissages, S.A. TN." Harvard Business School Teaching Note 198-008, May 2004. (Revised from original August 1997 version.)
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Teaching Note
| HBS Case Collection
|
2004
(Revised from original 1997 version)
Precision Worldwide, Inc. TN
William J. Bruns Jr. and M Edgar Barrett
Teaching Note for (9-197-103).
Citation: Bruns, William J., Jr., and M Edgar Barrett. " Precision Worldwide, Inc. TN." Harvard Business School Teaching Note 197-108, May 2004. (Revised from original June 1997 version.)
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Case
| HBS Case Collection
|
2004
(Revised from original 2001 version)
Maria Hernandez & Associates
William J. Bruns Jr.
This case presents the situation of an unemployed web page designer who starts a new consulting firm with personal savings and a family loan. Two months later, she is to report on operations to her father, using financial reports she must design and construct.
Keywords: Financial Reporting;
Accounting;
Business Startups;
Design;
Borrowing and Debt;
Service Industry;
Citation: Bruns, William J., Jr. " Maria Hernandez & Associates." Harvard Business School Case 902-401, May 2004. (Revised from original August 2001 version.)
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Case
| HBS Case Collection
|
2004
(Revised from original 1997 version)
Precision Worldwide, Inc.
William J. Bruns Jr.
A competitor has developed and introduced a superior product that is less costly to manufacture. Precision Worldwide must decide whether to match the competitor's product, when to do so, and how to price, given that it holds a large inventory of its now inferior product.
Keywords: Decision Making;
Price;
Cost;
Competition;
Citation: Bruns, William J., Jr. " Precision Worldwide, Inc." Harvard Business School Case 197-103, May 2004. (Revised from original May 1997 version.)
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Teaching Note
| HBS Case Collection
|
2004
(Revised from original 1999 version)
Custom Research Inc. (A) and (B) TN
William J. Bruns Jr.
Teaching Note for (9-199-001) and (9-199-002).
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Case
| HBS Case Collection
|
2004
(Revised from original 1998 version)
Custom Research Inc. (B)
William J. Bruns Jr. and Susan Harmeling
Supplements the (A) case.
Keywords: Service Industry;
Citation: Bruns, William J., Jr., and Susan Harmeling. " Custom Research Inc. (B)." Harvard Business School Case 199-002, May 2004. (Revised from original July 1998 version.)
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Teaching Note
| HBS Case Collection
|
2004
(Revised from original 1985 version)
Waltham Motors Division (TN)
William J. Bruns Jr.
Teaching Note for (9-184-169).
Keywords: Auto Industry;
Citation: Bruns, William J., Jr. " Waltham Motors Division (TN)." Harvard Business School Teaching Note 185-060, May 2004. (Revised from original March 1985 version.)
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Teaching Note
| HBS Case Collection
|
2004
(Revised from original 1993 version)
Mile High Cycles (TN)
William J. Bruns Jr.
Teaching Note for (9-191-056).
Keywords: Bicycle Industry;
Citation: Bruns, William J., Jr. " Mile High Cycles (TN)." Harvard Business School Teaching Note 193-095, May 2004. (Revised from original January 1993 version.)
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Case
| HBS Case Collection
|
2004
(Revised from original 1990 version)
Mile High Cycles
William J. Bruns Jr.
Introduces the concept of cost variances. Looking at a bicycle manufacturer with one product and three departments, the case presents budgeted and actual data for material, labor, and overhead.
Keywords: Cost;
Business Divisions;
Accounting;
Bicycle Industry;
Citation: Bruns, William J., Jr. " Mile High Cycles." Harvard Business School Case 191-056, May 2004. (Revised from original November 1990 version.)
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Teaching Note
| HBS Case Collection
|
2004
(Revised from original 1997 version)
Reto S.A. (TN)
William J. Bruns Jr.
Teaching Note for (9-197-102).
Citation: Bruns, William J., Jr. " Reto S.A. (TN)." Harvard Business School Teaching Note 197-109, May 2004. (Revised from original May 1997 version.)
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Case
| HBS Case Collection
|
2004
(Revised from original 1984 version)
Waltham Motors Division
William J. Bruns Jr.
Loss of a major contract has reduced production volume below the level expected when budget and standard costs were determined. Apparently favorable results for monthly operations result from reduced volume rather than operating efficiency. Rewritten version of a case by the same author.
Keywords: Capital Budgeting;
Cost Management;
Management Analysis, Tools, and Techniques;
Activity Based Costing and Management;
Business Growth and Maturation;
Accounting Industry;
Industrial Products Industry;
Citation: Bruns, William J., Jr. " Waltham Motors Division." Harvard Business School Case 184-169, May 2004. (Revised from original April 1984 version.)
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Background Note
| HBS Case Collection
|
2004
(Revised from original 1992 version)
Activity Accounting--Another Way to Measure Costs
William J. Bruns Jr.
Explains the principal differences between traditional cost accounting systems and activity-based costing systems.
Keywords: Cost Accounting;
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Case
| HBS Case Collection
|
2004
(Revised from original 1997 version)
Reto S.A.
William J. Bruns Jr.
A company must decide whether to acquire new equipment to offer a new product line. The question is whether equipment will meet return on investment targets considering depreciation and taxation of profits. The equipment is acquired, but one year later better equipment becomes available. A rewritten version of an earlier case.
Keywords: Investment Return;
Cost Accounting;
Machinery and Machining;
Manufacturing Industry;
Citation: Bruns, William J., Jr. " Reto S.A." Harvard Business School Case 197-102, May 2004. (Revised from original May 1997 version.)
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Teaching Note
| HBS Case Collection
|
2004
(Revised from original 1998 version)
Adventurous Computer Games, Inc. and Adventurous Computer Games, Inc.(Abridged)TN
William J. Bruns Jr.
Teaching Note for (9-199-020) and (9-193-088).
Keywords: Games, Gaming, and Gambling;
Entertainment and Recreation Industry;
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Case
| HBS Case Collection
|
2004
(Revised from original 1993 version)
Adventurous Computer Games, Inc.
William J. Bruns Jr.
A new company producing computer games must begin to capitalize computer software development cost. To do so requires a cost accounting system, decisions about which costs to capitalize, and how to match costs to future revenues. Teaches accounting standards for computer software development costs.
Keywords: Product Development;
Software;
Cost Accounting;
Business Startups;
Information Technology Industry;
Citation: Bruns, William J., Jr. " Adventurous Computer Games, Inc." Harvard Business School Case 193-088, May 2004. (Revised from original January 1993 version.)
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Case
| HBS Case Collection
|
2004
(Revised from original 1993 version)
Consulting Partners & Co.
William J. Bruns Jr.
Citation: Bruns, William J., Jr. " Consulting Partners & Co." Harvard Business School Case 194-057, May 2004. (Revised from original December 1993 version.)
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Teaching Note
| HBS Case Collection
|
2004
(Revised from original 1995 version)
Consulting Partners & Co. TN
William J. Bruns Jr.
Keywords: Consulting Industry;
Citation: Bruns, William J., Jr. "Consulting Partners & Co. TN." Harvard Business School Teaching Note 195-116, May 2004. (Revised from original June 1995 version.)
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Teaching Note
| HBS Case Collection
|
2004
(Revised from original 1993 version)
Hilton Manufacturing Company TN
William J. Bruns Jr.
Teaching Note for (9-192-063).
Keywords: Manufacturing Industry;
Citation: Bruns, William J., Jr. " Hilton Manufacturing Company TN." Harvard Business School Teaching Note 193-158, May 2004. (Revised from original June 1993 version.)
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Teaching Note
| HBS Case Collection
|
2004
(Revised from original 1993 version)
Buying Time TN
William J. Bruns Jr.
Teaching Note for (9-192-045).
Citation: Bruns, William J., Jr. " Buying Time TN." Harvard Business School Teaching Note 193-067, April 2004. (Revised from original June 1993 version.)
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Teaching Note
| HBS Case Collection
|
2004
(Revised from original 1993 version)
Laurinburg Precision Engineering TN
William J. Bruns Jr.
Teaching Note for (9-193-098).
Keywords: Engineering;
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Teaching Note
| HBS Case Collection
|
2003
(Revised from original 1992 version)
Chemalite, Inc. TN
William J. Bruns Jr.
Teaching Note for (9-177-078).
Citation: Bruns, William J., Jr. " Chemalite, Inc. TN." Harvard Business School Teaching Note 193-063, December 2003. (Revised from original November 1992 version.)
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Teaching Note
| HBS Case Collection
|
2003
(Revised from original 1997 version)
Monterrey Manufacturing Company TN
William J. Bruns Jr.
Teaching Note for (9-197-023).
Keywords: Manufacturing Industry;
Citation: Bruns, William J., Jr. " Monterrey Manufacturing Company TN." Harvard Business School Teaching Note 198-023, December 2003. (Revised from original August 1997 version.)
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Case
| HBS Case Collection
|
2003
(Revised from original 1986 version)
Pinnacle Mutual Life Insurance Company
William J. Bruns Jr.
Pinnacle Mutual is one of the largest mutual life insurance companies in the world. Offering a full range of financial services, it competes with a broad group of financial service providers. In an effort to compete more effectively, Pinnacle adopted GAAP accounting and established profit centers in 1985. The case contains a description of the processes used to create profit centers and some of the implementation problems that were encountered.
Keywords: Accounting;
Competitive Strategy;
Financial Services Industry;
Insurance Industry;
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Case
| HBS Case Collection
|
2003
(Revised from original 1997 version)
Prestige Telephone Company
William J. Bruns Jr.
An independent regulated telephone company has established a computer services subsidiary that seems to remain unprofitable. Managers must determine whether it is profitable or not and consider changes in pricing or promotion that might improve profitability. A rewritten version of an earlier case.
Keywords: Management Analysis, Tools, and Techniques;
Profit;
Cost vs Benefits;
Business Subsidiaries;
Telecommunications Industry;
Citation: Bruns, William J., Jr. " Prestige Telephone Company." Harvard Business School Case 197-097, June 2003. (Revised from original May 1997 version.)
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Teaching Note
| HBS Case Collection
|
2003
(Revised from original 1997 version)
Prestige Telephone Company TN
William J. Bruns Jr.
Teaching Note for (9-197-097).
Citation: Bruns, William J., Jr. " Prestige Telephone Company TN." Harvard Business School Teaching Note 197-098, May 2003. (Revised from original May 1997 version.)
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Case
| HBS Case Collection
|
2002
Kendall Square Research Corporation (B2) (Abridged)
William J. Bruns Jr. and F. Warren McFarlan
Supplements the (A) (Abridged) case.
Keywords: Computer Industry;
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Case
| HBS Case Collection
|
2000
(Revised from original 1994 version)
Total Fitness, Inc. (A)
William J. Bruns Jr., Richard D.R. Stark and Marc H. Zablatsky
Keywords: Sports;
Sports Industry;
Citation: Bruns, William J., Jr., Richard D.R. Stark, and Marc H. Zablatsky. " Total Fitness, Inc. (A)." Harvard Business School Case 194-019, April 2000. (Revised from original May 1994 version.)
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Supplement
| HBS Case Collection
|
1999
(Revised from original 1991 version)
Circuit City Stores, Inc. (B)
William J. Bruns Jr. and Susan Harmeling
Intended as a class handout after the (A) case.
Keywords: Consumer Products Industry;
Citation: Bruns, William J., Jr., and Susan Harmeling. " Circuit City Stores, Inc. (B)." Harvard Business School Supplement 192-036, September 1999. (Revised from original August 1991 version.)
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Case
| HBS Case Collection
|
1999
(Revised from original 1998 version)
Mercedes-Benz in Alabama: Lessons from the Field
William J. Bruns Jr., Carin-Isabel Knoop and Anthony St. George
Details the establishment of the Mercedes Benz M-Class plant in Vance, AL. The plant was established as an independent "teaching field" for parent company Daimler Benz. The case reviews the different lessons from the plant and looks at issues going forward, particularly in respect to integration within the parent company and Daimler Chrysler after the merger.
Keywords: Mergers and Acquisitions;
Banks and Banking;
Integration;
Horizontal Integration;
Business Ventures;
Teaching;
Organizational Structure;
Auto Industry;
Alabama;
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Case
| HBS Case Collection
|
1999
PDQ Manufacturing, Inc.
William J. Bruns Jr.
A small manufacturer of car wash facilities has been unable to develop management systems because of rapid growth. Now size dictates the need for such systems because the current personal management style is proving inadequate.
Keywords: Management Practices and Processes;
Organizational Design;
Organizational Change and Adaptation;
Personal Development and Career;
Growth Management;
Manufacturing Industry;
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Case
| HBS Case Collection
|
1999
MotivAction plc (A)
William J. Bruns Jr.
The owner/manager of MotivAction is developing a package of incentives and bonuses that he hopes will stimulate sales growth, encourage development of new autonomous teams, and increase profitability. If they are adopted, these new incentives will replace others requiring more centralized decision making.
Keywords: Employee Relationship Management;
Compensation and Benefits;
Motivation and Incentives;
Performance Improvement;
Growth and Development Strategy;
Decisions;
Profit;
Organizational Culture;
Citation: Bruns, William J., Jr. " MotivAction plc (A)." Harvard Business School Case 199-004, March 1999.
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Background Note
| HBS Case Collection
|
1999
(Revised from original 1997 version)
Understanding Costs for Management Decisions
William J. Bruns Jr.
Defines types of costs--current, sunk, opportunity, relevant, differential--and their use in management and management decision making. Contrasts single-period and multiple-period cost analysis.
Keywords: Cost vs Benefits;
Decision Making;
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Case
| HBS Case Collection
|
1999
(Revised from original 1998 version)
Carver Consulting Co.
William J. Bruns Jr.
The managing partner of a relatively new consulting firm is concerned because training costs at the firm's new training center are higher than expected. Analysis of actual costs compared to those expected is required. In addition, he is considering capitalizing some training costs for later amortization. A management control system for the center is also a priority.
Keywords: Cost Management;
Training;
Accounting;
Consulting Industry;
Citation: Bruns, William J., Jr. " Carver Consulting Co." Harvard Business School Case 199-006, January 1999. (Revised from original December 1998 version.)
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Case
| HBS Case Collection
|
1999
Western Chemical Corporation: Divisional Performance Measurement (B)
William J. Bruns Jr.
Supplements the (A) case.
Keywords: Accounting Industry;
Chemical Industry;
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Case
| HBS Case Collection
|
1999
Western Chemical Corporation: Divisional Performance Measurement (C)
William J. Bruns Jr.
Supplements the (A) case.
Keywords: Accounting Industry;
Chemical Industry;
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Case
| HBS Case Collection
|
1999
(Revised from original version)
Western Chemical Corporation: Divisional Performance Measurement (A)
William J. Bruns Jr. and Roger Atherton
The president and controller of Western Chemical Corp. are discussing the best way to measure and report performance of foreign subsidiaries. One subsidiary is a joint venture with its own borrowing capacity; another is wholly owned; and a third is wholly owned and serves as a sales base for regional sales. Applying generally accepted accounting principles gives income measurements that seem to conflict with true success of the operations.
Keywords: Investment Return;
Balanced Scorecard;
Financial Statements;
Business Subsidiaries;
Management Systems;
Accounting Industry;
Chemical Industry;
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Teaching Note
| HBS Case Collection
|
1998
Mercedes-Benz in Alabama: Lessons from the Field TN
William J. Bruns Jr. and Carin-Isabel Knoop
Teaching Note for (9-199-028).
Keywords: Auto Industry;
Alabama;
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Case
| HBS Case Collection
|
1998
(Revised from original 1994 version)
Kendall Square Research Corporation (A)
William J. Bruns Jr.
Kendall Square Research was a small competitor in the supercomputer industry. As sales grew rapidly in 1992 and early 1993, the company sold stock to the public for the first time and analysts forecast higher earnings for 1993. However, when the company's revenue recognition practices were questioned the answers were devastating.
Keywords: Revenue Recognition;
Standards;
Accounting Audits;
Computer Industry;
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Case
| HBS Case Collection
|
1998
(Revised from original 1993 version)
Statements of Cash Flows: Three Examples
William J. Bruns Jr. and Julie H. Hertenstein
This case introduces the statement of cash flow through three examples of multi-year statements of cash flows from three unidentified companies.
Keywords: History;
Venture Capital;
Financial Management;
Activity Based Costing and Management;
Investment;
Financial Statements;
Cash Flow;
Financing and Loans;
Accounting Industry;
Financial Services Industry;
United States;
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Case
| HBS Case Collection
|
1998
(Revised from original 1998 version)
Adventurous Computer Games, Inc. (Abridged)
William J. Bruns Jr.
A new company that manufactures computer games must begin to capitalize computer software development costs. Issues that must be addressed include the effects of capitalization and decisions about how to match costs with future revenues.
Keywords: Accounting;
Cost;
Software;
Product Development;
Technology Industry;
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Background Note
| HBS Case Collection
|
1998
(Revised from original 1997 version)
Auditors and Their Opinions
William J. Bruns Jr. and Jeremy Cott
Discusses the purpose of independent audits of financial reports, the nature of audits and auditing, types of independent auditor opinions, and changing expectations of those who use and rely on audits.
Keywords: Accounting Audits;
Citation: Bruns, William J., Jr., and Jeremy Cott. " Auditors and Their Opinions." Harvard Business School Background Note 197-113, May 1998. (Revised from original May 1997 version.)
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Case
| HBS Case Collection
|
1998
(Revised from original 1997 version)
Depreciation at Delta Air Lines and Singapore Airlines (B)
William J. Bruns Jr. and Jeremy Cott
Supplements the (A) case.
Keywords: Air Transportation Industry;
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Teaching Note
| HBS Case Collection
|
1998
(Revised from original 1997 version)
Intel Pentium Chip Controversy (A) TN ,The
William J. Bruns Jr.
Teaching Note for (9-196-091).
Keywords: Hardware;
Conflict and Resolution;
Computer Industry;
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Teaching Note
| HBS Case Collection
|
1998
(Revised from original 1997 version)
Chadwick, Inc.: The Balanced Scorecard (Abridged) TN
William J. Bruns Jr.
Teaching Note for (9-196-124).
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Teaching Note
| HBS Case Collection
|
1998
(Revised from original 1997 version)
Western Chemical Corporation: Divisional Performance Measurement TN
William J. Bruns Jr.
Teaching Note for (9-196-079).
Keywords: Performance Evaluation;
Chemical Industry;
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Teaching Note
| HBS Case Collection
|
1998
(Revised from original 1997 version)
Indianapolis: Implementing Competition in City Services TN
William J. Bruns Jr.
Teaching Note for (9-196-099).
Keywords: Competition;
City;
Indiana;
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Case
| HBS Case Collection
|
1997
(Revised from original version)
Colgate-Palmolive Company: Analyzing an Annual Report
William J. Bruns Jr.
A directed analysis of the Colgate-Palmolive Co. annual report. Focuses on the basics of reading an annual report including analysis of financial statements, calculation of financial ratios, and study of the layout and message of the report. Industry financial ratios are included for comparison.
Keywords: Financial Reporting;
Reports;
Financial Statements;
Consumer Products Industry;
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Teaching Note
| HBS Case Collection
|
1997
(Revised from original 1997 version)
Kings Mountain Distillery, Inc. TN
William J. Bruns Jr.
Keywords: Food and Beverage Industry;
Citation: Bruns, William J., Jr. "Kings Mountain Distillery, Inc. TN." Harvard Business School Teaching Note 198-024, December 1997. (Revised from original September 1997 version.)
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Case
| HBS Case Collection
|
1997
Baylor Books, Inc.
William J. Bruns Jr. and Jeremy Cott
The owner of a trade book publishing company must consider proper accounting for books returned and potentially returnable by book stores. Company and industry data are supplied. Costs of failure to publish books under contract and a cost accounting system for books are considered as well.
Keywords: Accounting;
Financial Reporting;
Management Systems;
Cost Accounting;
Contracts;
Publishing Industry;
Citation: Bruns, William J., Jr., and Jeremy Cott. " Baylor Books, Inc." Harvard Business School Case 198-082, December 1997.
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Teaching Note
| HBS Case Collection
|
1997
(Revised from original 1993 version)
WPP Group and Its Acquisitions TN
William J. Bruns Jr.
Teaching Note for (9-192-038).
Keywords: Acquisition;
Citation: Bruns, William J., Jr. " WPP Group and Its Acquisitions TN." Harvard Business School Teaching Note 193-167, October 1997. (Revised from original June 1993 version.)
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Teaching Note
| HBS Case Collection
|
1997
(Revised from original 1997 version)
Depreciation at Delta Air Lines and Singapore Airlines (A) and (B) TN
William J. Bruns Jr. and Jeremy Cott
Teaching Note for (9-198-001) and (9-198-002).
Keywords: Air Transportation;
Air Transportation Industry;
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Teaching Note
| HBS Case Collection
|
1997
Colgate-Palmolive Company: Analyzing an Annual Report TN
William J. Bruns Jr.
Teaching Note for (9-196-116).
Keywords: Consumer Products Industry;
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Case
| HBS Case Collection
|
1997
(Revised from original 1997 version)
Identify the Industries--1996
William J. Bruns Jr., Sharon M McKinnon and Jeremy Cott
Common-size balance sheets and financial ratios are given for thirteen companies. Students must identify which company is in which of thirteen industries. Gives students practice in using financial ratios and exploring financial characteristics of companies and industries.
Keywords: Judgments;
Financial Reporting;
Decision Making;
Financial Statements;
Cost;
Practice;
Capital Structure;
Economic Growth;
Growth and Development Strategy;
Corporate Finance;
Financial Services Industry;
Citation: Bruns, William J., Jr., Sharon M McKinnon, and Jeremy Cott. " Identify the Industries--1996." Harvard Business School Case 198-017, September 1997. (Revised from original July 1997 version.)
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Teaching Note
| HBS Case Collection
|
1997
(Revised from original 1997 version)
Identify the Industries--1996 TN
William J. Bruns Jr. and Sharon M McKinnon
Teaching Note for (9-198-017).
Citation: Bruns, William J., Jr., and Sharon M McKinnon. " Identify the Industries--1996 TN." Harvard Business School Teaching Note 198-018, September 1997. (Revised from original August 1997 version.)
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Background Note
| HBS Case Collection
|
1997
Basic Capital Investment Analysis
William J. Bruns Jr.
Discusses the net present value and internal rate of return methods for analyzing capital investments. Assumes prior knowledge of compound interest and present value methods.
Keywords: Investment Return;
Valuation;
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Teaching Note
| HBS Case Collection
|
1997
(Revised from original 1997 version)
Riverbend Telephone Company TN
William J. Bruns Jr.
Teaching Note for (9-197-104).
Citation: Bruns, William J., Jr. " Riverbend Telephone Company TN." Harvard Business School Teaching Note 197-110, July 1997. (Revised from original May 1997 version.)
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Case
| HBS Case Collection
|
1997
(Revised from original 1989 version)
Destin Brass Products Co.
William J. Bruns Jr.
A specialized manufacturer of brass valves, pumps, and flow controllers is troubled by competitive pricing in pumps and higher than expected margins for flow controllers. Managers suspect that cost accounting and cost allocations to products may be to blame. Two volume-based systems are described and illustrated.
Keywords: Cost Accounting;
Activity Based Costing and Management;
Five Forces Framework;
Customer Value and Value Chain;
Competition;
Business Strategy;
Design;
Inflation and Deflation;
Asset Pricing;
Governance Controls;
Manufacturing Industry;
Citation: Bruns, William J., Jr. " Destin Brass Products Co." Harvard Business School Case 190-089, April 1997. (Revised from original December 1989 version.)
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Case
| HBS Case Collection
|
1997
(Revised from original 1992 version)
Summit Distributors (A)
William J. Bruns Jr. and Amy P. Hutton
Summit Distributors was in danger of violating loan covenants because of slow economic activity and forecasted losses and was faced with a choice. Changing the inventory valuation method from LIFO to FIFO would avoid default but would require higher future income taxes. Not changing could mean default on covenants, renegotiating loan terms at less favorable interest rates, or possible bankruptcy.
Keywords: Taxation;
Cost Accounting;
Cash Flow;
Interest Rates;
Economic Systems;
Borrowing and Debt;
Financial Statements;
Valuation;
Accounting Audits;
Financing and Loans;
Accounting Industry;
Legal Services Industry;
Citation: Bruns, William J., Jr., and Amy P. Hutton. " Summit Distributors (A)." Harvard Business School Case 193-053, March 1997. (Revised from original September 1992 version.)
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Supplement
| HBS Case Collection
|
1997
(Revised from original 1992 version)
Summit Distributors (B)
William J. Bruns Jr., Amy P. Hutton and Marc H. Zablatsky
Describes the outcome of the deliberations at Summit Distributors. To be distributed in class following discussion of the (A) case.
Keywords: Distribution Industry;
Citation: Bruns, William J., Jr., Amy P. Hutton, and Marc H. Zablatsky. " Summit Distributors (B)." Harvard Business School Supplement 193-054, March 1997. (Revised from original September 1992 version.)
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Teaching Note
| HBS Case Collection
|
1997
(Revised from original 1996 version)
Kings Mountain Distillery, Inc.
William J. Bruns Jr.
Keywords: Food and Beverage Industry;
Citation: Bruns, William J., Jr. " Kings Mountain Distillery, Inc." Harvard Business School Teaching Note 197-042, January 1997. (Revised from original December 1996 version.)
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Case
| HBS Case Collection
|
1996
(Revised from original 1988 version)
Roy Rogers Restaurants
William J. Bruns Jr.
Roy Rogers Restaurants is a subsidiary of Marriott Corp. which sells franchises to own and operate standardized fast food restaurants. Many franchise owners operate more than one restaurant. One of these, presently operating 16 restaurants and committed to develop 30 more by 1992, has asked to remove the salad bar from some of his restaurants. The salad bar is a unique feature required by Roy's franchise agreement, and allowing its removal threatens standardization of the chain.
Keywords: Franchise Ownership;
Business Model;
Cost Management;
Quality;
Transformation;
Food and Beverage Industry;
Citation: Bruns, William J., Jr. " Roy Rogers Restaurants." Harvard Business School Case 189-100, November 1996. (Revised from original November 1988 version.)
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Case
| HBS Case Collection
|
1996
(Revised from original version)
Wm. Wrigley Jr. Co.
William J. Bruns Jr.
Citation: Bruns, William J., Jr. " Wm. Wrigley Jr. Co." Harvard Business School Case 190-033, November 1996. (Revised from original August 1989 version.)
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Case
| HBS Case Collection
|
1996
(Revised from original version)
General Mills, Inc.: Analyzing an Annual Report
William J. Bruns Jr. and Marc H. Zablatsky
A directed analysis of the General Mills 1992 Annual Report. Focuses on the basics of reading an annual report including analysis of financial statements, calculations of financial ratios, and study of the layout and message of an annual report.
Keywords: History;
Cost Management;
Activity Based Costing and Management;
Financial Statements;
Financial Strategy;
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Teaching Note
| HBS Case Collection
|
1996
(Revised from original 1993 version)
Statements of Cash Flows: Three Examples TN
William J. Bruns Jr. and Julie H. Hertenstein
Teaching Note for (9-193-103).
Keywords: Cash Flow;
Financial Statements;
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Case
| HBS Case Collection
|
1996
LearnEasy, Inc.
William J. Bruns Jr.
Citation: Bruns, William J., Jr. " LearnEasy, Inc." Harvard Business School Case 196-139, April 1996.
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Supplement
| HBS Case Collection
|
1996
(Revised from original version)
Solutions to Problems in Variance Analysis I
William J. Bruns Jr.
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Case
| HBS Case Collection
|
1996
Indianopolis: Implementing Competition in City Services
William J. Bruns Jr. and Roger Atherton
Mayor Stephen Goldsmith of Indianapolis introduces competition to provide city services and implementation of new bidding procedures and work practices in the Department of Transportation. Exhibits show how work methods changed and work control procedures control work and costs.
Keywords: Competition;
Business Strategy;
Welfare or Wellbeing;
Transportation;
Change;
Cost Management;
Service Industry;
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Exercise
|
1996
Problems in Variance Analysis
William J. Bruns Jr.
Keywords: Mathematical Methods;
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Case
| HBS Case Collection
|
1996
Union Camp Corporation: Analyzing an Annual Report
William J. Bruns Jr.
Keywords: Annual Reports;
-
Background Note
| HBS Case Collection
|
1996
Financial Reporting and Control: A Course for Managers
William J. Bruns Jr. and Donella Rapier
Keywords: Financial Reporting;
Management;
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Teaching Note
| HBS Case Collection
|
1995
Total Fitness, Inc. (A) and (B) TN
William J. Bruns Jr.
Keywords: Entertainment and Recreation Industry;
Citation: Bruns, William J., Jr. "Total Fitness, Inc. (A) and (B) TN." Harvard Business School Teaching Note 195-119, June 1995.
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Supplement
| HBS Case Collection
|
1994
Total Fitness, Inc. (B)
William J. Bruns Jr., Richard D.R. Stark and Marc H. Zablatsky
Keywords: Entertainment and Recreation Industry;
Citation: Bruns, William J., Jr., Richard D.R. Stark, and Marc H. Zablatsky. " Total Fitness, Inc. (B)." Harvard Business School Supplement 195-154, December 1994.
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Case
| HBS Case Collection
|
1994
Niantic Scientific, Inc.
William J. Bruns Jr.
Keywords: Technology Industry;
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Supplement
| HBS Case Collection
|
1994
(Revised from original 1994 version)
Kendall Square Research Corporation (B1)
William J. Bruns Jr.
Presents a summary of analyst and newspaper reports of events. Designed as an in-class handout.
Keywords: Manufacturing Industry;
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Supplement
| HBS Case Collection
|
1994
(Revised from original 1994 version)
Kendall Square Research Corporation (B2)
William J. Bruns Jr.
Presents a summary of analyst and newspaper reports of events. Designed as an in-class handout. An abridged version of the (B1) case.
Keywords: Manufacturing Industry;
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Teaching Note
| HBS Case Collection
|
1994
Kendall Square Research Corporation (A), (B1), and (B2) TN
William J. Bruns Jr.
Teaching Note for (9-194-068), (9-194-069), and (9-194-133).
Keywords: Computer Industry;
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Case
| HBS Case Collection
|
1994
(Revised from original version)
Campbell Soup Co.--1989
William J. Bruns Jr.
Keywords: Food and Beverage Industry;
Citation: Bruns, William J., Jr. " Campbell Soup Co.--1989." Harvard Business School Case 191-042, May 1994. (Revised from original September 1990 version.)
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Case
| HBS Case Collection
|
1994
R.J. Reynolds Tobacco Company (Abridged)
William J. Bruns Jr. and Julie H. Hertenstein
Keywords: Consumer Products Industry;
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Case
| HBS Case Collection
|
1994
FMC Corporation: A Recapitalization (Abridged), Part I
William J. Bruns Jr. and Julie H. Hertenstein
Keywords: Capital;
Financing and Loans;
Strategy;
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Supplement
| HBS Case Collection
|
1994
FMC Corp.: A Recapitalization (Abridged), Part II
William J. Bruns Jr. and Julie H. Hertenstein
Keywords: Capital;
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Teaching Note
| HBS Case Collection
|
1993
(Revised from original 1993 version)
Taxing Situations: Two Cases on Income Taxes and Financial Reporting TN
William J. Bruns Jr.
Teaching Note for (9-191-071).
Keywords: Taxation;
Financial Reporting;
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Teaching Note
| HBS Case Collection
|
1993
(Revised from original 1992 version)
R.J. Reynolds Tobacco Company (TN)
William J. Bruns Jr. and Charles A Nichols, III
Teaching Note for (9-191-038).
Keywords: Consumer Products Industry;
Citation: Bruns, William J., Jr., and Charles A Nichols, III. " R.J. Reynolds Tobacco Company (TN)." Harvard Business School Teaching Note 193-064, October 1993. (Revised from original November 1992 version.)
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Background Note
| HBS Case Collection
|
1993
(Revised from original version)
Liberal Art of Accounting
William J. Bruns Jr. and Julie H. Hertenstein
Keywords: Accounting;
Citation: Bruns, William J., Jr., and Julie H. Hertenstein. " Liberal Art of Accounting." Harvard Business School Background Note 180-024, July 1993. (Revised from original September 1979 version.)
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Teaching Note
| HBS Case Collection
|
1993
(Revised from original 1993 version)
Accounting for Frequent Fliers TN
William J. Bruns Jr.
Teaching Note for (9-192-040).
Keywords: Accounting;
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Teaching Note
| HBS Case Collection
|
1993
FMC Corporation A Recapitalization TN
William J. Bruns Jr. and Julie H. Hertenstein
Teaching Note for (9-191-084).
Keywords: Chemical Industry;
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Teaching Note
| HBS Case Collection
|
1993
Belgrave Corporation TN
William J. Bruns Jr.
Citation: Bruns, William J., Jr. "Belgrave Corporation TN." Harvard Business School Teaching Note 193-068, June 1993.
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Teaching Note
| HBS Case Collection
|
1993
(Revised from original 1993 version)
U.S. Windpower, Inc. (B) TN
Charles Christenson and William J. Bruns Jr.
Keywords: United States;
Citation: Christenson, Charles, and William J. Bruns Jr. "U.S. Windpower, Inc. (B) TN." Harvard Business School Teaching Note 193-174, June 1993. (Revised from original June 1993 version.)
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Case
| HBS Case Collection
|
1993
(Revised from original version)
FMC Corp.: A Recapitalization
William J. Bruns Jr. and Julie H. Hertenstein
A proposed recapitalization will use new debt to pay a large dividend to some shareholders in return for a reduction of their voting power. The result will be a highly leveraged financial structure and negative owners' equity. Students can trace the effects of proposed borrowing and payouts. Provides a forum for discussing leverage and its uses and the meaning of negative owners' equity.
Keywords: Financial Statements;
Financial Strategy;
Asset Management;
Financial Management;
Business Conglomerates;
Borrowing and Debt;
Business and Shareholder Relations;
Capital Structure;
Equity;
Private Equity;
Chemical Industry;
Citation: Bruns, William J., Jr., and Julie H. Hertenstein. " FMC Corp.: A Recapitalization." Harvard Business School Case 191-084, June 1993. (Revised from original November 1990 version.)
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Case
| HBS Case Collection
|
1993
(Revised from original version)
Crystal Meadows of Tahoe, Inc.
William J. Bruns Jr.
An introductory case in cash flow analysis and the preparation of statements of cash flows. Based on the 1991 income statement and balance sheet at a ski resort company, the case provides additional information which allows a student to prepare both a direct and an indirect statement of cash flows. A rewritten version of an earlier case.
Keywords: Cash Flow;
Financial Statements;
Citation: Bruns, William J., Jr. " Crystal Meadows of Tahoe, Inc." Harvard Business School Case 192-150, June 1993. (Revised from original June 1992 version.)
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Case
| HBS Case Collection
|
1993
(Revised from original 1989 version)
Thumbs-Up Video, Inc.
William J. Bruns Jr.
A start-up video rental business is described to provide a basis for a bookkeeping and financial reporting exercise for an accounting course. Both start-up and operating transactions are included along with situations requiring judgments about depreciation policies and end-of-period adjustments.
Keywords: Business Growth and Maturation;
Financial Statements;
Accounting Audits;
Accrual Accounting;
Financial Reporting;
Accounting Industry;
Citation: Bruns, William J., Jr. " Thumbs-Up Video, Inc." Harvard Business School Case 189-193, June 1993. (Revised from original June 1989 version.)
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Case
| HBS Case Collection
|
1993
(Revised from original version)
Depreciation at Delta and Pan Am
William J. Bruns Jr.
Depreciation policies of Delta Air Lines and Pan Am Corp. are compared and contrasted against a summary of operating data from each airline. Questions with the case require projection of future depreciation on a new aircraft using the policies of each company.
Keywords: Cost Accounting;
Management Systems;
Economic Growth;
Policy;
Cost;
Financial Strategy;
Economic Slowdown and Stagnation;
Activity Based Costing and Management;
Air Transportation Industry;
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Teaching Note
| HBS Case Collection
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1993
Wm. Wrigley Jr. Company TN
William J. Bruns Jr.
Citation: Bruns, William J., Jr. "Wm. Wrigley Jr. Company TN." Harvard Business School Teaching Note 193-157, June 1993.
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Case
| HBS Case Collection
|
1993
(Revised from original 1990 version)
Taxing Situations: Two Cases on Income Taxes and Financial Reporting
William J. Bruns Jr.
Two whimsical situations are described to provide illustrations of situations where income taxes paid differ from the income tax expense that might be included in financial reports. In addition to illustrating that financial reported income may differ from taxable income, the case contains data, to allow students to discover the reasons for and nature of a deferred tax account.
Keywords: Taxation;
Accounting Audits;
Financial Statements;
Financial Reporting;
Decisions;
Accounting Industry;
Financial Services Industry;
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Teaching Note
| HBS Case Collection
|
1993
Circuit City Stores, Inc. (A) TN
William J. Bruns Jr.
Teaching Note for (9-191-086).
Keywords: Electronics Industry;
Consumer Products Industry;
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Teaching Note
| HBS Case Collection
|
1993
General Mills, Inc. Analyzing an Annual Report TN
William J. Bruns Jr.
Teaching Note for (9-193-143).
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Case
| HBS Case Collection
|
1993
(Revised from original 1989 version)
Belgrave Corp.
William J. Bruns Jr.
Citation: Bruns, William J., Jr. " Belgrave Corp." Harvard Business School Case 190-056, June 1993. (Revised from original September 1989 version.)
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Case
| HBS Case Collection
|
1993
(Revised from original version)
Accounting for Frequent Fliers
William J. Bruns Jr.
Airline frequent flier programs offer members the opportunity to earn free flights by accumulating mileage. Accounting and reporting the obligations of airlines and the cost of frequent flier programs raises difficult measurement issues. In 1991, the U.S. Securities and Exchange Commission began to require airlines to disclose the number of free flights program members took. The case allows estimates of the cost and obligations of the United Air Lines program.
Keywords: Cost;
Fair Value Accounting;
Policy;
Air Transportation Industry;
United States;
Citation: Bruns, William J., Jr. " Accounting for Frequent Fliers." Harvard Business School Case 192-040, June 1993. (Revised from original November 1991 version.)
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Background Note
| HBS Case Collection
|
1993
(Revised from original version)
Diversity in Accounting Principles: A Problem, a Strategic Imperative, or a Strategic Opportunity?
William J. Bruns Jr.
Provides an introduction to the diversity of generally accepted accounting principles. An example shows how financial reports in one firm could differ depending on accounting methods and principles selected. Presents arguments that this may be a problem, an imperative for change, or a strategic opportunity for managers.
Keywords: Accounting;
Problems and Challenges;
Strategy;
Opportunities;
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Case
| HBS Case Collection
|
1993
Kaufmann Manufacturing Company (A)
Julie H. Hertenstein and William J. Bruns Jr.
A management team at Kaufmann is studying the latest year's operations and sales, which seem to have led to very confusing financial results. Sales exceeded forecast and production for the first six months, however Kaufmann reported a loss. Yet, when sales were below forecast and production above in the second six months, healthy income was reported.
Keywords: Budgets and Budgeting;
Earnings Management;
Cost Accounting;
Financial Reporting;
Cost vs Benefits;
Capital Budgeting;
Cost Management;
Profit;
Outcome or Result;
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Supplement
| HBS Case Collection
|
1993
Kaufmann Manufacturing Company (B)
Julie H. Hertenstein and William J. Bruns Jr.
Supplements the (A) case.
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Background Note
| HBS Case Collection
|
1993
(Revised from original version)
Responsibility Centers and Performance Measurement
William J. Bruns Jr.
Introduces the concepts of responsibility centers and performance measurement. Expense centers, financial responsibilities such as profit centers, and investment centers are introduced, defined, and illustrated with simple examples.
Keywords: Accounting;
Management Systems;
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Background Note
| HBS Case Collection
|
1993
(Revised from original version)
Standard Costs and Variances
William J. Bruns Jr.
An introduction to standard costs and cost variances. Discussion, formulae, and examples introduce the idea of comparing actual costs to those that were expected.
Keywords: Cost;
Accounting;
Citation: Bruns, William J., Jr. " Standard Costs and Variances." Harvard Business School Background Note 193-050, May 1993. (Revised from original October 1992 version.)
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Teaching Note
| HBS Case Collection
|
1993
(Revised from original 1990 version)
Hanson Ski Products, Teaching Note
William J. Bruns Jr.
Teaching Note for (9-187-038).
Keywords: Entertainment and Recreation Industry;
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Background Note
| HBS Case Collection
|
1993
(Revised from original version)
Brief Introduction to Cost Accounting
William J. Bruns Jr.
Introduces the reasons for and basics of cost accounting and cost management systems. Simple definitions of forms used in cost accounting are included. Cost behavior is discussed. Questions to which answers are needed when analyzing or designing a cost system are summarized.
Keywords: Cost Accounting;
Cost Management;
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Teaching Note
| HBS Case Collection
|
1993
(Revised from original 1990 version)
Destin Brass Products Co., Teaching Note
William J. Bruns Jr.
Teaching Note for (9-190-089).
Keywords: Teaching;
Information;
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Background Note
| HBS Case Collection
|
1993
(Revised from original version)
Accounting for Indirect Costs
William J. Bruns Jr.
An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic illustrates how expenditures are assigned to service centers or production centers, service centers to production centers, and production centers to products.
Keywords: Accounting;
Cost;
Citation: Bruns, William J., Jr. " Accounting for Indirect Costs." Harvard Business School Background Note 193-070, April 1993. (Revised from original November 1992 version.)
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Case
| HBS Case Collection
|
1993
(Revised from original version)
General Mills, Inc. 1992: Analyzing an Annual Report
William J. Bruns Jr. and Marc H. Zablatsky
Keywords: Annual Reports;
Financial Statements;
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Case
| HBS Case Collection
|
1993
(Revised from original version)
R.J. Reynolds Tobacco Co.
William J. Bruns Jr.
Following the company's purchase as a part of a leveraged buyout, the new management team of R.J. Reynolds Tobacco Co. had to decide what to do about the build-up of excess inventory of its independent wholesale customers. The case introduces students to the problems that changing inventory levels can create in interpreting financial results. Also raises ethical issues about the effect of such practices on company management, investors, wholesalers, and ultimately customers.
Keywords: Activity Based Costing and Management;
Customer Satisfaction;
Business or Company Management;
Business Growth and Maturation;
Consumer Products Industry;
Citation: Bruns, William J., Jr. " R.J. Reynolds Tobacco Co." Harvard Business School Case 191-038, April 1993. (Revised from original September 1990 version.)
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Background Note
| HBS Case Collection
|
1993
(Revised from original 1992 version)
Recognizing Revenues and Expenses: When Is Income Earned?
William J. Bruns Jr.
An introduction to the accrual concept used in accounting and its importance to revenue recognition and the matching concept. To be used in conjunction with inventory valuation cases where delivery may not constitute a sale and revenue.
Keywords: Accrual Accounting;
Logistics;
Value;
Revenue Recognition;
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Teaching Note
| HBS Case Collection
|
1993
Crystal Meadows of Tahoe, Inc. TN
William J. Bruns Jr.
Teaching Note for (9-192-150).
Keywords: Accounting Industry;
Financial Services Industry;
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Background Note
| HBS Case Collection
|
1992
Accounting for Post-retirement Benefits
William J. Bruns Jr., David F. Hawkins and Marc H. Zablatsky
Keywords: Accounting;
Compensation and Benefits;
Retirement;
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Background Note
| HBS Case Collection
|
1991
(Revised from original version)
LIFO or FIFO? That Is the Question
William J. Bruns Jr.
Excerpts from annual reports of Blount, Inc., Penn Central Corp., and Quaker Oats. Shows changes in inventory valuation from FIFO to LIFO and LIFO to FIFO. Intended to promote a discussion of assumed cost flows through inventory accounts, accounting method changes, the role of auditors, and financial reporting strategy.
Keywords: Accounting;
Citation: Bruns, William J., Jr. " LIFO or FIFO? That Is the Question." Harvard Business School Background Note 192-046, October 1991. (Revised from original September 1991 version.)
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Teaching Note
| HBS Case Collection
|
1991
(Revised from original 1990 version)
Thumbs-Up Video, Inc., Teaching Note
William J. Bruns Jr.
Teaching Note for (9-189-193).
Keywords: Media;
Media and Broadcasting Industry;
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Teaching Note
| HBS Case Collection
|
1991
(Revised from original version)
Depreciation at Delta and Pan Am, Teaching Note
William J. Bruns Jr.
Teaching Note for (9-190-035).
Keywords: Accounting;
Air Transportation Industry;
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Teaching Note
| HBS Case Collection
|
1991
(Revised from original version)
Daniel Dobbins Distillery, Inc., Teaching Note
William J. Bruns Jr.
Teaching Note for (9-189-065).
Keywords: Food and Beverage Industry;
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Case
| HBS Case Collection
|
1990
(Revised from original version)
Systems Development, Inc.
William J. Bruns Jr.
Citation: Bruns, William J., Jr. " Systems Development, Inc." Harvard Business School Case 190-034, December 1990. (Revised from original August 1989 version.)
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Teaching Note
| HBS Case Collection
|
1990
(Revised from original version)
Systems Development, Inc., Teaching Note
William J. Bruns Jr.
Keywords: Teaching;
Information;
Citation: Bruns, William J., Jr. "Systems Development, Inc., Teaching Note." Harvard Business School Teaching Note 191-047, December 1990. (Revised from original September 1990 version.)
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Supplement
| HBS Case Collection
|
1990
(Revised from original version)
Modern Advanced Concrete (B)
William J. Bruns Jr.
Keywords: Construction Industry;
Industrial Products Industry;
Citation: Bruns, William J., Jr. " Modern Advanced Concrete (B)." Harvard Business School Supplement 383-133, November 1990. (Revised from original June 1983 version.)
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Supplement
| HBS Case Collection
|
1990
(Revised from original version)
Modern Advanced Concrete (C)
William J. Bruns Jr.
Keywords: Construction Industry;
Industrial Products Industry;
Citation: Bruns, William J., Jr. " Modern Advanced Concrete (C)." Harvard Business School Supplement 383-134, November 1990. (Revised from original June 1983 version.)
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Supplement
| HBS Case Collection
|
1990
(Revised from original version)
Modern Advanced Concrete (E)
William J. Bruns Jr.
Keywords: Construction Industry;
Industrial Products Industry;
Citation: Bruns, William J., Jr. " Modern Advanced Concrete (E)." Harvard Business School Supplement 383-136, November 1990. (Revised from original June 1983 version.)
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Case
| HBS Case Collection
|
1990
(Revised from original version)
General Mills, Inc.: Annual Report Exercise
William J. Bruns Jr.
Keywords: Annual Reports;
Food and Beverage Industry;
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Teaching Note
| HBS Case Collection
|
1990
Modern Advanced Concrete (A)--(E), Teaching Note
William J. Bruns Jr.
Keywords: Construction Industry;
Citation: Bruns, William J., Jr. "Modern Advanced Concrete (A)--(E), Teaching Note." Harvard Business School Teaching Note 491-021, July 1990.
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Case
| HBS Case Collection
|
1990
(Revised from original version)
Vulcan Materials Co.
William J. Bruns Jr. and Kiran Verma
Citation: Bruns, William J., Jr., and Kiran Verma. " Vulcan Materials Co." Harvard Business School Case 189-164, February 1990. (Revised from original March 1989 version.)
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Case
| HBS Case Collection
|
1988
(Revised from original version)
Stauffer Chemical Co.
William J. Bruns Jr.
Keywords: Chemical Industry;
Citation: Bruns, William J., Jr. " Stauffer Chemical Co." Harvard Business School Case 187-156, December 1988. (Revised from original April 1987 version.)
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Teaching Note
| HBS Case Collection
|
1988
(Revised from original version)
American Standard, Inc.: The Inflation Accounting System, TN
William J. Bruns Jr. and Julie H. Hertenstein
Keywords: Accounting;
Inflation and Deflation;
Citation: Bruns, William J., Jr., and Julie H. Hertenstein. "American Standard, Inc.: The Inflation Accounting System, TN." Harvard Business School Teaching Note 183-192, June 1988. (Revised from original March 1983 version.)
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Case
| HBS Case Collection
|
1988
(Revised from original version)
American Standard, Inc.: The Inflation Accounting System
William J. Bruns Jr. and Julie H. Hertenstein
Keywords: Accounting;
Inflation and Deflation;
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Case
| HBS Case Collection
|
1988
(Revised from original version)
McMullen and Worby (A)
William J. Bruns Jr. and Robin Cooper
Citation: Bruns, William J., Jr., and Robin Cooper. " McMullen and Worby (A)." Harvard Business School Case 179-197, January 1988. (Revised from original April 1979 version.)
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Teaching Note
| HBS Case Collection
|
1987
Sears Merchandise Group: 1987 Plan Process, Teaching Note
William J. Bruns Jr.
Keywords: Planning;
Retail Industry;
Citation: Bruns, William J., Jr. "Sears Merchandise Group: 1987 Plan Process, Teaching Note." Harvard Business School Teaching Note 187-040, June 1987.
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Teaching Note
| HBS Case Collection
|
1987
Pinnacle Mutual Life Insurance Co., Teaching Note
William J. Bruns Jr.
Keywords: Insurance;
Citation: Bruns, William J., Jr. "Pinnacle Mutual Life Insurance Co., Teaching Note." Harvard Business School Teaching Note 187-195, June 1987.
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Teaching Note
| HBS Case Collection
|
1987
Eli Lilly and Co. (A) and (B), Teaching Note
William J. Bruns Jr.
Keywords: Pharmaceutical Industry;
Citation: Bruns, William J., Jr. "Eli Lilly and Co. (A) and (B), Teaching Note." Harvard Business School Teaching Note 187-186, May 1987.
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Case
| HBS Case Collection
|
1987
Sears Merchandise Group: 1987 Plan Process
William J. Bruns Jr.
Keywords: Retail Industry;
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Case
| HBS Case Collection
|
1987
(Revised from original version)
Eli Lilly and Co. (A)
William J. Bruns Jr.
Keywords: Pharmaceutical Industry;
Citation: Bruns, William J., Jr. " Eli Lilly and Co. (A)." Harvard Business School Case 187-064, April 1987. (Revised from original February 1987 version.)
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Case
| HBS Case Collection
|
1987
Eli Lilly and Co. (B)
William J. Bruns Jr.
-
Background Note
| HBS Case Collection
|
1987
How Information Technology Is Changing Management Control Systems
William J. Bruns Jr.
Keywords: Information Technology;
Change;
Management Systems;
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Case
| HBS Case Collection
|
1985
(Revised from original version)
Hanson Industries (B)
William J. Bruns Jr. and Julie H. Hertenstein
Provides a complete description of the processes used in preparing a budget (annual operating plan). Starting with basic product line decisions, management prepares a budget that integrates production and marketing within constraints of financial feasibility. The budget is the basis for internal control of operations and for negotiations with banks for seasonal financing.
Keywords: Budgets and Budgeting;
Planning;
Financing and Loans;
Marketing;
Negotiation;
Citation: Bruns, William J., Jr., and Julie H. Hertenstein. " Hanson Industries (B)." Harvard Business School Case 179-077, June 1985. (Revised from original November 1978 version.)
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Case
| HBS Case Collection
|
1985
(Revised from original version)
Hanson Industries (A)
William J. Bruns Jr. and Julie H. Hertenstein
Hanson Industries produces and sells an award-winning design ski boot. Describes the company history from founding through July 1978, the product, production processes, marketing strategy, and background information for related cases on budgeting and finance.
Keywords: Product;
Marketing Strategy;
Production;
Finance;
Budgets and Budgeting;
Consumer Products Industry;
Citation: Bruns, William J., Jr., and Julie H. Hertenstein. " Hanson Industries (A)." Harvard Business School Case 179-076, June 1985. (Revised from original November 1978 version.)
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Teaching Note
| HBS Case Collection
|
1985
(Revised from original version)
Kirkman Products, Teaching Note
William J. Bruns Jr.
Keywords: Teaching;
Information;
Citation: Bruns, William J., Jr. "Kirkman Products, Teaching Note." Harvard Business School Teaching Note 185-011, April 1985. (Revised from original March 1985 version.)
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Case
| HBS Case Collection
|
1984
Riverbend Telephone Co.
William J. Bruns Jr.
Keywords: Telecommunications Industry;
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Case
| HBS Case Collection
|
1984
Kirkman Products
William J. Bruns Jr.
Citation: Bruns, William J., Jr. " Kirkman Products." Harvard Business School Case 184-177, April 1984.
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Case
| HBS Case Collection
|
1984
Wayland Publishing Co.
William J. Bruns Jr.
Keywords: Publishing Industry;
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Case
| HBS Case Collection
|
1984
Anderson Motors, Inc. (A)
William J. Bruns Jr.
Keywords: Auto Industry;
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Supplement
| HBS Case Collection
|
1984
Anderson Motors, Inc. (B) and Analysis of Anderson Motors, Inc. (A)
William J. Bruns Jr.
Keywords: Auto Industry;
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Supplement
| HBS Case Collection
|
1984
Anderson Motors, Inc. (C) and Analysis of Anderson Motors, Inc. (B)
William J. Bruns Jr.
Keywords: Auto Industry;
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Supplement
| HBS Case Collection
|
1984
Anderson Motors, Inc. (D) and Analysis of Anderson Motors, Inc. (C)
William J. Bruns Jr.
Keywords: Auto Industry;
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Case
| HBS Case Collection
|
1983
(Revised from original version)
Modern Advanced Concrete (A)
William J. Bruns Jr.
Keywords: Construction Industry;
Citation: Bruns, William J., Jr. " Modern Advanced Concrete (A)." Harvard Business School Case 383-132, September 1983. (Revised from original June 1983 version.)
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Teaching Note
| HBS Case Collection
|
1983
(Revised from original version)
Modern Advanced Concrete (A)--(E), Teaching Note
William J. Bruns Jr.
Keywords: Construction Industry;
Industrial Products Industry;
Citation: Bruns, William J., Jr. "Modern Advanced Concrete (A)--(E), Teaching Note." Harvard Business School Teaching Note 383-193, August 1983. (Revised from original June 1983 version.)
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Supplement
| HBS Case Collection
|
1983
Modern Advanced Concrete (D)
William J. Bruns Jr.
Keywords: Construction Industry;
Industrial Products Industry;
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Background Note
| HBS Case Collection
|
1983
Accounting When Prices are Changing (with some Simple Illustrations)
William J. Bruns Jr.
Keywords: Accounting;
Change;
Price;
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Background Note
| HBS Case Collection
|
1983
EEC Co. Law Harmonization and Accounting--1983
William J. Bruns Jr.
Keywords: Law;
Accounting;
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Case
| HBS Case Collection
|
1982
Allied Paper, Inc.
William J. Bruns Jr.
Keywords: Pulp and Paper Industry;
Citation: Bruns, William J., Jr. " Allied Paper, Inc." Harvard Business School Case 182-004, January 1982.
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Case
| HBS Case Collection
|
1981
RETO S.A.
William J. Bruns Jr.
Citation: Bruns, William J., Jr. " RETO S.A." Harvard Business School Case 182-092, November 1981.
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Teaching Note
| HBS Case Collection
|
1980
Hanson Industries (A) and (B), Teaching Note
William J. Bruns Jr. and Julie H. Hertenstein
Teaching Note for (9-179-076) and (9-179-077).
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Case
| HBS Case Collection
|
1979
Hanson Industries (D1)
William J. Bruns Jr. and Julie H. Hertenstein
Citation: Bruns, William J., Jr., and Julie H. Hertenstein. " Hanson Industries (D1)." Harvard Business School Case 179-221, June 1979.
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Case
| HBS Case Collection
|
1979
Hanson Industries (D2)
William J. Bruns Jr. and Julie H. Hertenstein
Citation: Bruns, William J., Jr., and Julie H. Hertenstein. " Hanson Industries (D2)." Harvard Business School Case 179-222, June 1979.
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Case
| HBS Case Collection
|
1979
Hanson Industries (D3)
William J. Bruns Jr. and Julie H. Hertenstein
Citation: Bruns, William J., Jr., and Julie H. Hertenstein. " Hanson Industries (D3)." Harvard Business School Case 179-223, June 1979.
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Supplement
| HBS Case Collection
|
1979
Alcan Aluminium Ltd. (B)
William J. Bruns Jr. and Julie H. Hertenstein
Keywords: Mining Industry;
Citation: Bruns, William J., Jr., and Julie H. Hertenstein. " Alcan Aluminium Ltd. (B)." Harvard Business School Supplement 179-216, February 1979.
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Case
| HBS Case Collection
|
1978
Alcan Aluminium Ltd. (A)
William J. Bruns Jr. and Julie H. Hertenstein
Keywords: Mining Industry;
Citation: Bruns, William J., Jr., and Julie H. Hertenstein. " Alcan Aluminium Ltd. (A)." Harvard Business School Case 179-042, August 1978.
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Case
| HBS Case Collection
|
1976
Ramada Inns, Inc.
William J. Bruns Jr.
Keywords: Accommodations Industry;
Citation: Bruns, William J., Jr. " Ramada Inns, Inc." Harvard Business School Case 176-272, June 1976.
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