Case | HBS Case Collection | September 1976

Del Norte Paper Co. (A)

by William A. Sahlman

Abstract

Deals with a transfer pricing problem in a complex, international situation. A broad range of issues are present in the case, or are needed for a thorough case analysis. Such issues include: relevant costs; the appropriateness of profit centers; the appropriateness of decentralization; international funds transfers; and the measurement of integrated profit.

Keywords: International Accounting; Cost Management; Business Divisions; Profit Sharing; Profit;

Language: English Format: Print 4 pages EducatorsPurchase

Citation:

Sahlman, William A. "Del Norte Paper Co. (A)." Harvard Business School Case 177-034, September 1976.

Related Work

  1. Case | HBS Case Collection | September 1976

    Del Norte Paper Co. (B)

    William A. Sahlman

    Serves two roles: first, provides a reasonably comprehensive description of an ongoing budgeting and reporting system for the international operations of a large American company. Second, allows the student to focus on and critically analyze a series of specific complaints about the system which have been voiced by the management of two of the firm's foreign subsidiaries.

    Keywords: International Accounting; Financial Reporting; Budgets and Budgeting; United States;

    Citation:

    Sahlman, William A. "Del Norte Paper Co. (B)." Harvard Business School Case 177-035, September 1976.  View Details
    CiteView DetailsEducatorsPurchase Related

  2. Case | HBS Case Collection | September 1976 (Revised January 1977)

    Del Norte Paper Co. (C)

    William A. Sahlman

    Designed to serve two roles: first, it provides a reasonably comprehensive description of an ongoing capital budgeting system for the international operations of a large American company. Second, it allows the student to focus upon and critically analyze a series of specific complaints about the system which have been voiced by the management of two of the firm's foreign subsidiaries.

    Keywords: Capital Budgeting; International Relations; Globalized Markets and Industries; Goals and Objectives; Service Delivery; Business Subsidiaries; Performance Evaluation; Performance Expectations; Financial Services Industry; Pulp and Paper Industry;

    Citation:

    Sahlman, William A. "Del Norte Paper Co. (C)." Harvard Business School Case 177-036, September 1976. (Revised January 1977.)  View Details
    CiteView DetailsEducatorsPurchase Related

About the Author

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William A. Sahlman
Baker Foundation Professor, Dimitri V. D'Arbeloff - MBA Class of 1955 Professor of Business Administration, Emeritus
Entrepreneurial Management

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