Bausch & Lomb, Inc.: Pressure to Perform (B)

Robert L. Simons

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Supplement | HBS Case Collection | March 2009

Bausch & Lomb, Inc.: Pressure to Perform (B)

by Robert L. Simons

Abstract

This case breaks the existing (and still available) Bausch & Lomb, Inc.: Pressure to Perform case into an (A) and a (B) case. The (B) case can be used in class to demonstrate the serious consequences of overly aggressive accounting. The (B) case should be used after students have discussed the (A) case.

Keywords: Decision Choices and Conditions; Revenue Recognition; Organizations; Medical Devices and Supplies Industry; United States;

Format: Print

3 pages

Citation:

Simons, Robert L. "Bausch & Lomb, Inc.: Pressure to Perform (B)." Harvard Business School Supplement 109-075, March 2009.

About the Author

Robert Simons

Charles M. Williams Professor of Business Administration

Accounting and Management

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Teaching Note | HBS Case Collection | May 1991 (Revised March 2018)

Automation Consulting Services

Robert Simons

Teaching Note for 190-053

Keywords: strategy and execution; Management Control Systems; Levers of Control; Consulting Industry;

Citation:
Simons, Robert. "Automation Consulting Services." Harvard Business School Teaching Note 191-030, May 1991. (Revised March 2018.) View Details

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Case | HBS Case Collection | November 1989 (Revised March 2018)

Automation Consulting Services

Robert Simons and Hilary Weston

Illustrates the management control challenges that are associated with rapid growth and geographic expansion. Situated at an offsite Executive Committee Retreat. The three founding partners of a specialized consulting firm are grappling with several difficult questions and problems: 1) the tension between local office autonomy, entrepreneurship, and the need for a unified firm strategy; 2) the increasing need for standardized ways to monitor rising costs, capacity utilization, and new business development; 3) redefining the role of the Executive Committee and the role of formal systems as the partnership continues to grow.

Keywords: Geographic Location; Governance Controls; Policy; Growth and Development Strategy; Management Teams; Expansion; Consulting Industry;

Citation:
Simons, Robert, and Hilary Weston. "Automation Consulting Services." Harvard Business School Case 190-053, November 1989. (Revised March 2018.) View Details

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Module Note | November 2016 (Revised March 2018)

Strategy Execution Module 9: Building a Balanced Scorecard

Robert Simons

This module reading explains how to construct a strategy map and build a balanced scorecard. Using an internal value chain model, the module illustrates how a balanced scorecard can support and enable customer management, innovation, operations, and post-sale service processes. The analysis provides details on how to design performance indicators to monitor financial goals, customer goals, internal process goals, and learning and growth goals. The module discusses how these measures provide a comprehensive set of tools for monitoring strategy execution. The module concludes by discussing how to assign accountability for balanced scorecard measures to individual managers to ensure focus and alignment throughout the organization. While this module is designed to be used alone, it is part of the Strategy Execution series. Taken together, the series forms a complete course that teaches the latest techniques for using performance measurement and control systems to implement strategy. Modules 1 - 4 set out the foundations for strategy implementation. Modules 5 - 10 teach quantitative tools for performance measurement and control. Modules 11 - 15 illustrate the use of these techniques by managers to achieve profit goals and strategies.

Keywords: Management Control Systems; Implementing strategy; strategy; Execution; balanced scorecard; performance measurement; Strategy map; Business goals; business model; Customer measures; Strategy; Balanced Scorecard; Business Model;

Citation:
Simons, Robert. "Strategy Execution Module 9: Building a Balanced Scorecard." Harvard Business School Module Note 117-109, November 2016. (Revised March 2018.) View Details

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Bausch & Lomb, Inc.: Pressure to Perform (B)

Abstract

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