14 Dec 2022

Santa Claus Debates Whether to Outsource Toy Production

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With the current pressures of global economics, Santa Claus is evaluating whether to outsource the production of electronic toys. Outsourcing could have serious implications like elves’ layoffs and potential brand erosion. Santa knows that investing time and resources to maintain a more sophisticated costing system may save his organization from becoming uncompetitive and, ultimately, financially unsustainable. Harvard Business School Professor Susanna Gallani and Harvard Extension School Instructor Gregory Sabin narrate points from their case, “Christmas Inc.”

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