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Case
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Reference no. 9-192-140
Subject category: Finance, Accounting and Control
Authors: Robert L Simons (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1992
Version: 3 January 2000
Length: 24 pages
Data source: Field research
Topics: Growth; Financial statements; Management; Control systems; Planning; Technology; Matrix organization; Design; Business growth; Information systems
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Abstract

Describes the computer-based information system (ABACUS) used to monitor and control business operations in a complex, global company. Describes the technical attributes of the database system, financial reporting requirements, target setting and profit calculations on a full- cost basis (including interest on capital employed and replacement cost depreciation). Exhibits illustrate both inputs and graphical outputs from the system as well as the details of accounting calculations.
Location:
Europe
Industry:
Electronic instruments & controls
Size:
USD27 billion revenues, 200,000 employees
Other setting(s):
1991
Teaching note
-
Reference no. 5-198-055
Subject category: Finance, Accounting and Control
Authors: Robert L Simons (Harvard Business School); Antonio Davila (Harvard Business School)
Published by: Harvard Business Publishing
Published in: 1998
Length: 8 pages
View full details
Compact case
Supplement
-
Reference no. 9-116-S07
Spanish language
Subject category: Finance, Accounting and Control
Authors: Robert L Simons (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2002
Version: 3 January 2000
Revision date: 9-May-2019
Length: 4 pages
Data source: Field research
Topics: Management; Control systems; Planning; Matrix organization; Information systems
View full details
Compact case
Supplement
-
Reference no. 9-192-141
Subject category: Finance, Accounting and Control
Authors: Robert L Simons (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1992
Version: 3 January 2000
Length: 3 pages
Data source: Field research
Topics: Information systems; Management; Control systems; Matrix organization; Planning
View full details
Compact case
Supplement
-
Reference no. 9-192-142
Subject category: Finance, Accounting and Control
Authors: Robert L Simons (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1992
Version: 11 January 2000
Length: 2 pages
Data source: Field research
Topics: Management; Strategic planning; Managing conflicts; Organizational structure and design; Information systems
View full details

About

Abstract

Describes the computer-based information system (ABACUS) used to monitor and control business operations in a complex, global company. Describes the technical attributes of the database system, financial reporting requirements, target setting and profit calculations on a full- cost basis (including interest on capital employed and replacement cost depreciation). Exhibits illustrate both inputs and graphical outputs from the system as well as the details of accounting calculations.

Settings

Location:
Europe
Industry:
Electronic instruments & controls
Size:
USD27 billion revenues, 200,000 employees
Other setting(s):
1991

Related

Teaching note
-
Reference no. 5-198-055
Subject category: Finance, Accounting and Control
Authors: Robert L Simons (Harvard Business School); Antonio Davila (Harvard Business School)
Published by: Harvard Business Publishing
Published in: 1998
Length: 8 pages
View full details
Compact case
Supplement
-
Reference no. 9-116-S07
Spanish language
Subject category: Finance, Accounting and Control
Authors: Robert L Simons (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2002
Version: 3 January 2000
Revision date: 9-May-2019
Length: 4 pages
Data source: Field research
Topics: Management; Control systems; Planning; Matrix organization; Information systems
View full details
Compact case
Supplement
-
Reference no. 9-192-141
Subject category: Finance, Accounting and Control
Authors: Robert L Simons (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1992
Version: 3 January 2000
Length: 3 pages
Data source: Field research
Topics: Information systems; Management; Control systems; Matrix organization; Planning
View full details
Compact case
Supplement
-
Reference no. 9-192-142
Subject category: Finance, Accounting and Control
Authors: Robert L Simons (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1992
Version: 11 January 2000
Length: 2 pages
Data source: Field research
Topics: Management; Strategic planning; Managing conflicts; Organizational structure and design; Information systems
View full details