Time-Driven Activity-Based Costing at Voray

Ethan  Rouen

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Teaching Note | HBS Case Collection | February 2019

Time-Driven Activity-Based Costing at Voray

by Ethan Rouen

Abstract

Teaching Note for HBS No. 119-033.

Language: English

Format: Print

8 pages

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Citation:

Rouen, Ethan. "Time-Driven Activity-Based Costing at Voray." Harvard Business School Teaching Note 119-077, February 2019.

About the Author

Ethan C. Rouen

Assistant Professor of Business Administration

Accounting and Management

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Supplement | HBS Case Collection | June 2020

TJX Instructor Exercise

Ethan Rouen

Citation:
Rouen, Ethan. "TJX Instructor Exercise." Harvard Business School Spreadsheet Supplement 120-117, June 2020. View Details

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Case | HBS Case Collection | December 2019 (Revised May 2020)

Income Inequality and the CEO Pay Ratio at TJX Cos

Ethan Rouen and Akari Furukawa

TJX Companies reported a CEO pay ratio of 1,596-to-1 in 2019, leaving board chair Carol Meyrowitz with a host of questions about whether, and how, she could take action to address concerns raised by having one of the highest pay ratios in the S&P 500. As a retail company, TJX had 270,000 employees, many making about $10 an hour. On the other hand, CEO Ernie Hermann made $19 million in 2019 as he successfully steered the company through the tumultuous retail environment. Meant to be read in tandem with the research note “Income Inequity and Income Inequality,” this case examines the current disclosures companies make related to income inequality and asks whether they are sufficient or how they can be improved. This discussion around disclosure also provides opportunities to examine the role of the firm in creating income inequality and how the firm should balance its obligations to shareholders and employees when those obligations may be in conflict. Lastly, the case and note address the CEO pay setting process to give students an understanding of how pay is determined.

Keywords: CEO pay ratio; Income; Equality and Inequality; Executive Compensation; Corporate Disclosure; Business and Stakeholder Relations;

Citation:
Rouen, Ethan, and Akari Furukawa. "Income Inequality and the CEO Pay Ratio at TJX Cos." Harvard Business School Case 120-063, December 2019. (Revised May 2020.) View Details

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Case | HBS Case Collection | March 2020 (Revised May 2020)

Redefining Mogul

George Serafeim, Ethan Rouen and Sarah Gazzaniga

Tiffany Pham taught herself to code and created a technology platform, Mogul, with the goal of providing girls and women around the world with information and opportunities. After several years Mogul had reached more than 146 million women around the world and had measurable outcomes in increasing the diversity of talent pipelines for major Fortune 500 companies that served as its clients. The case explores Pham’s journey in building Mogul and the idea of moving into other business lines, such as media or venture capital, making Mogul not just a place for people to connect but also a global brand.

Keywords: women; inclusion; technology; branding; social impact; Entrepreneurship; Online Technology; Information; Knowledge Dissemination; Gender; Diversity; Brands and Branding; Expansion; Strategy; Media; Personal Development and Career; Technology Industry; Media and Broadcasting Industry; United States;

Citation:
Serafeim, George, Ethan Rouen, and Sarah Gazzaniga. "Redefining Mogul." Harvard Business School Case 120-043, March 2020. (Revised May 2020.) View Details

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Time-Driven Activity-Based Costing at Voray

Abstract

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About the Author

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