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Defines commitment, describes the psychological and organizational factors that underly it, and provides a comprehensive discussion of the policies and practices managers can employ to enhance commitment. Identifies control and commitment as two critical strategies managers must learn to manage and mix.

Discusses what is meant by organizational effectiveness. First, the concept of organizations as social systems is introduced. Second, a model of organization effectiveness is introduced and discussed.

Illustrates a simple technique for diagramming operations flows in service companies. Can be used to help structure analysis and discussion of cases involving sequenced operations.

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.

The so called estate freeze is a classic estate planning and recapitalization practice. It seeks to reconcile the multiple human and business considerations associated with transferring operating control and the future increases in the value of a family dominated business from the retiring generation to the next generation of family management. The note describes the various objectives that need to be reconciled, the concept and mechanics of the practice, several areas of abuse that developed, the Treasury's overreaction to those abuses, and the current posture of the law and practice.

Describes the federal guidelines used by judges for sentencing organizations convicted of criminal wrong-doing under U.S. law as of November 1, 1991. Describes the guidelines' approach to calculating criminal fines for organizations, determining an organization's culpability, and assessing the organization's legal compliance program. Outlines some of the common criticisms of the guidelines. Intended to permit discussion of the concept of "organizational culpability" and to inform students about the bases for assigning criminal punishment to corporations under current law.

An introduction to standard costs and cost variances. Discussion, formulae, and examples introduce the idea of comparing actual costs to those that were expected.

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.

An introduction to accounting for owners' equity and leveraged buyouts. Covers classes of shareholders, treasury stock, stock distributions, and dividend accounting.

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.

Explains the principal differences between traditional cost accounting systems and activity-based costing systems.

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 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 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.

This note was written as an accompaniment to the Northern Telecom Japan Inc. case 9A92G003. It describes the background of the formation of keiretsus, the different types of keiretsus, and how they conduct business.

This industry note outlines the North American photocopier industry in 1990. Several recent developments, including a slowing of technological change and maturation of market demand for photocopiers, threaten to dramatically transform the nature of competition within this industry. This case was written to accompany the Daytun Inc. case 9A92M001, although both the case and this note may be used on a stand-alone basis.

Identifies concepts and tools of finance that are useful to general managers and critical to entrepreneurs: cash, risk, and value.

Describes advantages and disadvantages of alliances (including joint ventures and licensing agreements).

Introduces and describes meaning and uses for financial ratios to assess profitability, activity, solvency and leverage, and returns to shareholders.

Introduces the accounting framework, basic financial statements, and eleven accounting concepts.