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Case
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Reference no. 9-186-136
Subject category: Finance, Accounting and Control
Authors: Kenneth A Merchant (Harvard Business School); Lourdes Ferreira (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1985
Version: 1 July 1993
Length: 14 pages
Data source: Field research
Topics: Control systems; Cost accounting; Cost allocation; Cost systems; Pricing
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Abstract

Describes a conflict between the corporate controller and a division president about labor standards, which the division purposefully overstates to protect its margins. Illustrates the multiple roles of standards, and the roles of controllers and line management in resolving such conflicts.
Location:
United States
Industry:
Housing products
Size:
USD800 million revenues
Other setting(s):
1982
Teaching note
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Reference no. 5-187-154
Subject category: Finance, Accounting and Control
Authors: Kenneth A Merchant (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1987
Version: 7 May 1993
Length: 5 pages
Data source: Field research
View full details

About

Abstract

Describes a conflict between the corporate controller and a division president about labor standards, which the division purposefully overstates to protect its margins. Illustrates the multiple roles of standards, and the roles of controllers and line management in resolving such conflicts.

Settings

Location:
United States
Industry:
Housing products
Size:
USD800 million revenues
Other setting(s):
1982

Related

Teaching note
-
Reference no. 5-187-154
Subject category: Finance, Accounting and Control
Authors: Kenneth A Merchant (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1987
Version: 7 May 1993
Length: 5 pages
Data source: Field research
View full details