William J. Bruns, Jr. is the 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. On retirement he taught eleven years as a Visiting Professor of Business Administration at Northeastern.
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 daughter, Stacy (Anastasia), adopted in 1999.
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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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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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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Bruns, W. J., Jr., and S. M. McKinnon. "Performance Evaluation and Managers' Description of Tasks and Activities." In Performance Measurement, Evaluation and Incentives, edited by William J. Bruns. Boston, MA: Harvard Business School Press, 1992.
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Bruns, William J., Amit Eynan, and Kip Krumwiede. "Survey Masters LLC (B)." Harvard Business School Supplement 916-407, June 2016. (Revised December 2016.)
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Bruns, William J., Amit Eynan, and Kip Krumwiede. "Survey Masters LLC (A) and (B)." Harvard Business School Teaching Note 916-408, June 2016.
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Bruns, William J., Julie H. Hertenstein, and Kelvin Liu. "Danshui Plant No. 2 (Brief Case)." Harvard Business School Teaching Note 913-526, August 2012.
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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.
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.
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.
Bruns, William J., Jr. "The Talbots, Inc., and Subsidiaries: Accounting for Goodwill (Brief Case)." Harvard Business School Teaching Note 083-257, October 2008.
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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.
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.
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.
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.
Bruns, William J., Jr., and Julie Hertenstein. "Salem Telephone Company." Harvard Business School Case 104-086, June 2004. (Revised November 2005.)
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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.
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.
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.
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.
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.
Custom Research is considering terminating service to many clients to eliminate unprofitable work and concentrate on the more profitable client projects.
Bruns, William J., Jr., and Susan Harmeling. "Custom Research Inc. (A)." Harvard Business School Case 199-001, July 1998. (Revised October 2004.)
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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.
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).
Bruns, William J., Jr., and Julie H. Hertenstein. "Hanson Ski Products." Harvard Business School Case 187-038, August 1986. (Revised September 2004.)
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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.
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.
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.
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.
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.
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.
Bruns, William J., Jr. "Question of LIFO or FIFO, The: Which is Preferable? (TN)." Harvard Business School Teaching Note 105-028, September 2004.
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An introduction to accounting for owners' equity and leveraged buyouts. Covers classes of shareholders, treasury stock, stock distributions, and dividend accounting.
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.
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.
Bruns, William J., Jr., and Edgar Barrett. "Lille Tissages, S.A. TN." Harvard Business School Teaching Note 198-008, August 1997. (Revised May 2004.)
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Bruns, William J., Jr., and M Edgar Barrett. "Precision Worldwide, Inc. TN." Harvard Business School Teaching Note 197-108, June 1997. (Revised May 2004.)
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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.
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.
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.
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.
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.
Bruns, William J., Jr. "Adventurous Computer Games, Inc. and Adventurous Computer Games, Inc.(Abridged)TN." Harvard Business School Teaching Note 199-034, October 1998. (Revised May 2004.)
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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.
Bruns, William J., Jr. "Laurinburg Precision Engineering TN." Harvard Business School Teaching Note 193-181, June 1993. (Revised April 2004.)
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Bruns, William J., Jr. "Monterrey Manufacturing Company TN." Harvard Business School Teaching Note 198-023, August 1997. (Revised December 2003.)
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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.
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.
Bruns, William J., Jr., Richard D.R. Stark, and Marc H. Zablatsky. "Total Fitness, Inc. (A)." Harvard Business School Case 194-019, May 1994. (Revised April 2000.)
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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.
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.
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.
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.
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.
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.
Bruns, William J., Jr., and Carin-Isabel Knoop. "Mercedes-Benz in Alabama: Lessons from the Field TN." Harvard Business School Teaching Note 199-039, December 1998.
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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.
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.
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.
Bruns, William J., Jr. "Intel Pentium Chip Controversy (A) TN ,The." Harvard Business School Teaching Note 198-027, October 1997. (Revised January 1998.)
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Bruns, William J., Jr. "Chadwick, Inc.: The Balanced Scorecard (Abridged) TN." Harvard Business School Teaching Note 198-029, October 1997. (Revised January 1998.)
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Bruns, William J., Jr. "Western Chemical Corporation: Divisional Performance Measurement TN." Harvard Business School Teaching Note 198-026, September 1997. (Revised January 1998.)
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Bruns, William J., Jr. "Indianapolis: Implementing Competition in City Services TN." Harvard Business School Teaching Note 198-028, September 1997. (Revised January 1998.)
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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.
Bruns, William J., Jr. "Colgate-Palmolive Company: Analyzing an Annual Report." Harvard Business School Case 196-116, January 1996. (Revised December 1997.)
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Bruns, William J., Jr. "Kings Mountain Distillery, Inc. TN." Harvard Business School Teaching Note 198-024, September 1997. (Revised December 1997.)
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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.
Bruns, William J., Jr. "WPP Group and Its Acquisitions TN." Harvard Business School Teaching Note 193-167, June 1993. (Revised October 1997.)
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Bruns, William J., Jr., and Jeremy Cott. "Depreciation at Delta Air Lines and Singapore Airlines (A) and (B) TN." Harvard Business School Teaching Note 198-003, September 1997. (Revised October 1997.)
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Bruns, William J., Jr. "Colgate-Palmolive Company: Analyzing an Annual Report." Harvard Business School Teaching Note 198-025, September 1997.
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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.
Bruns, William J., Jr., Sharon M McKinnon, and Jeremy Cott. "Identify the Industries--1996." Harvard Business School Case 198-017, July 1997. (Revised September 1997.)
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Bruns, William J., Jr., and Sharon M McKinnon. "Identify the Industries--1996 TN." Harvard Business School Teaching Note 198-018, August 1997. (Revised September 1997.)
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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.
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.
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.
Bruns, William J., Jr., and Amy P. Hutton. "Summit Distributors (A)." Harvard Business School Case 193-053, September 1992. (Revised March 1997.)
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Bruns, William J., Jr., Amy P. Hutton, and Marc H. Zablatsky. "Summit Distributors (B)." Harvard Business School Supplement 193-054, September 1992. (Revised March 1997.)
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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.
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.
Bruns, William J., Jr., and Marc H. Zablatsky. "General Mills, Inc.: Analyzing an Annual Report." Harvard Business School Case 193-143, April 1993. (Revised September 1996.)
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Bruns, William J., Jr., and Julie H. Hertenstein. "Statements of Cash Flows: Three Examples TN." Harvard Business School Teaching Note 193-173, June 1993. (Revised April 1996.)
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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.
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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Bruns, William J., Jr. "Kendall Square Research Corporation (A), (B1), and (B2) TN." Harvard Business School Teaching Note 194-157, June 1994.
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Bruns, William J., Jr. "Taxing Situations: Two Cases on Income Taxes and Financial Reporting TN." Harvard Business School Teaching Note 193-127, March 1993. (Revised November 1993.)
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Bruns, William J., Jr., and Charles A Nichols, III. "R.J. Reynolds Tobacco Company (TN)." Harvard Business School Teaching Note 193-064, November 1992. (Revised October 1993.)
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Bruns, William J., Jr., and Julie H. Hertenstein. "Liberal Art of Accounting." Harvard Business School Background Note 180-024, September 1979. (Revised July 1993.)
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Bruns, William J., Jr. "Accounting for Frequent Fliers TN." Harvard Business School Teaching Note 193-183, June 1993. (Revised July 1993.)
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Bruns, William J., Jr., and Julie H. Hertenstein. "FMC Corporation A Recapitalization TN." Harvard Business School Teaching Note 193-163, June 1993.
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Christenson, Charles, and William J. Bruns Jr. "U.S. Windpower, Inc. (B) TN." Harvard Business School Teaching Note 193-174, June 1993. (Revised June 1993.)
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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.
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.
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.
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.
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.
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.
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.
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.
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.
An introduction to standard costs and cost variances. Discussion, formulae, and examples introduce the idea of comparing actual costs to those that were expected.
Bruns, William J., Jr. "Hanson Ski Products, Teaching Note." Harvard Business School Teaching Note 191-031, August 1990. (Revised May 1993.)
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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.
Bruns, William J., Jr. "Destin Brass Products Co., Teaching Note." Harvard Business School Teaching Note 191-029, August 1990. (Revised April 1993.)
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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.
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.
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.
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.
Bruns, William J., Jr. "Thumbs-Up Video, Inc., Teaching Note." Harvard Business School Teaching Note 191-034, August 1990. (Revised October 1991.)
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Bruns, William J., Jr. "Depreciation at Delta and Pan Am, Teaching Note." Harvard Business School Teaching Note 191-035, August 1990. (Revised July 1991.)
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Bruns, William J., Jr. "Daniel Dobbins Distillery, Inc., Teaching Note." Harvard Business School Teaching Note 189-172, May 1989. (Revised July 1991.)
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Bruns, William J., Jr. "Systems Development, Inc., Teaching Note." Harvard Business School Teaching Note 191-047, September 1990. (Revised December 1990.)
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Bruns, William J., Jr., and Kiran Verma. "Vulcan Materials Co." Harvard Business School Case 189-164, March 1989. (Revised February 1990.)
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Bruns, William J., Jr., and Julie H. Hertenstein. "American Standard, Inc.: The Inflation Accounting System, TN." Harvard Business School Teaching Note 183-192, March 1983. (Revised June 1988.)
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Bruns, William J., Jr., and Robin Cooper. "McMullen and Worby (A)." Harvard Business School Case 179-197, April 1979. (Revised January 1988.)
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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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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.
Bruns, William J., Jr., and Julie H. Hertenstein. "Hanson Industries (B)." Harvard Business School Case 179-077, November 1978. (Revised June 1985.)
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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.
Bruns, William J., Jr., and Julie H. Hertenstein. "Hanson Industries (A)." Harvard Business School Case 179-076, November 1978. (Revised June 1985.)
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Bruns, William J., Jr. "Kirkman Products, Teaching Note." Harvard Business School Teaching Note 185-011, March 1985. (Revised April 1985.)
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Bruns, William J., Jr. "Modern Advanced Concrete (A)--(E), Teaching Note." Harvard Business School Teaching Note 383-193, June 1983. (Revised August 1983.)
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Bruns, William J., Jr., and Julie H. Hertenstein. "Hanson Industries (A) and (B), Teaching Note." Harvard Business School Teaching Note 180-164, June 1980.
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