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• Teaching Note | HBS Case Collection | June 2016

  Survey Masters LLC (A) and (B)

  William J. Bruns, Amit Eynan and Kip Krumwiede

  Teaching Note for cases 107-061 and 916-407.

  Citation:

  Bruns, William J., Amit Eynan, and Kip Krumwiede. "Survey Masters LLC (A) and (B)." Harvard Business School Teaching Note 916-408, June 2016.  View Details

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• Case | HBS Case Collection | March 2007 (Revised August 2014)

  Survey Masters LLC (A)

  William J. Bruns

  Partners in a service firm are reviewing results for 2006, wondering whether large or small projects are more profitable. Present reports make small projects 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. "Survey Masters LLC (A)." Harvard Business School Case 107-061, March 2007. (Revised August 2014.)  View Details

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• Case | HBS Case Collection | August 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.  View Details

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