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Financial Accounting Reading: Preparing Financial Statements - Statements of Income and Cash Flows
The objective of this reading is to enhance understanding of basic business transactions and their impact on the operations of a business. The reading's focus is on the statement of income and the statement of cash flows, two critical financial statements that are based on a concept of flow. The statement of retained earnings is also introduced in this reading. -
Financial Accounting Reading: Preparing Financial Statements - The Balance Sheet
The objective of this Reading is to enhance understanding of basic business transactions and their impact on the financial position of a business. With a focus on the balance sheet, this Reading defines assets, liabilities, and stockholders' equity and utilizes the accounting equation to help think through the processing of everyday business transactions. Transaction analysis is presented, not to teach readers to become bookkeepers, but rather to help them understand how these economic events affect the balance sheet. This Reading includes one Interactive Illustration, which introduces a graphical representation of the Balance Sheet. Readers select from a list of possible transactions, and observe the effects on the Balance Sheet. This Reading also includes a short video, which centers around an interview of the owner of the small business (Ashmont Cycles) that is referred to as a running example through the reading. -
Entrepreneurship Reading: Leading Breakthrough Innovation in Established Companies
In this Essential Reading, the authors explain what breakthrough innovation is; why it's important for large, established companies to excel at this type of innovation; and what challenges such organizations may expect to face as they seek to drive breakthrough innovation. The authors describe the nature of breakthrough innovation, including how mature industries can be disrupted and what stages breakthrough innovations progress through, providing examples from several different industries. Drawing on IBM and the Horizons of Growth Innovation Lifecycle Model as an example, the authors also identify the internal capabilities and leadership approaches that incumbents must master to guide promising ideas through the innovation lifecycle (which includes mature businesses, high-growth businesses, and emerging business opportunities). The authors then offer suggestions for how incumbents can collaborate with external parties to further drive breakthrough innovation, exploring four collaboration models: strategic partnerships, strategic investments, strategic acquisitions, and crowd-based collaborations. -
Organizational Behavior Reading: Leading Teams
This Reading provides a user guide for leading and participating in teams; it is designed to give a clear sense of how to design, launch, and manage effective teams. The Introduction notes that teams are the basic building blocks of organizations but they often underperform or even fail, illustrated by a video detailing a fatal plane crash attributed to poor teamwork. The Essential Reading (31 pages in length) discusses the evolution of teams, noting the recent trend from stable bounded teams ("traditional teams") to more fluid and unbounded ones ("4D teams" or "teaming"). It then discusses team effectiveness, common reasons teams fail, and the concept of team process gains and losses. Next, it provides a guide to leading effective teams focused on three levers: 1) team design (setting team purpose, composition, structure, timeline, reward structure, and resources); 2) team launch (establishing productive norms and a shared mindset); and 3) team process management (monitoring processes and dynamics, intervening when appropriate). The section ends with a brief discussion of team culture and a graphic of the three-lever model. The optional Supplemental Reading (9 pages in length) examines the relationship between an organization's structure and the success of teams, bridging material on teams and organization design. This Reading has four videos: "United Airlines Flight 173" shows how poor teamwork can lead to failure; "The Evolution of Teams" provides a quick summary of the evolution of teams; "Tune In to the Skills Your Team Offers" shows how a team adjusted member roles to improve performance; and "Create Norms to Unify Your Team" covers a successful team launch. The Reading has one Interactive Illustration: a test of social sensitivity used in recent research on team effectiveness. -
Organizational Behavior Reading: Developing Your Managerial Career
This Reading examines what it takes to build a successful managerial career. The Essential Reading section contends that a managerial role, by its nature, imposes learning needs that cannot be fully taught in the classroom but must be mastered throughout one's career. It then presents the Developmental Strategies Framework, which focuses on three recurring career challenges: (1) choosing the right position, (2) developing managerial skills by learning from stretch assignments and through periodic reflection, and (3) getting help by building a developmental network. The Reading includes two Supplemental Reading sections: one discusses an approach to honing ethical judgment; the other presents a way to think about integrating work and life goals. The Reading features five videos: "A Great Job Fit," which deals with how to choose new positions; "Seek Challenges," which advocates finding assignments that expand one's knowledge and skill set; "Forging a New Global Comfort Zone," covering the advantages of taking on international opportunities; "Seek Mentors Who Expand Your Comfort Zone," offering advice on how to use mentors; and "Ethical Ambiguity," which provides guidance on the ethical dimensions of managerial decision making. The Reading also includes an Interactive Illustration, "Work Values and Job Selection," in which readers rate five job opportunities, separately rate the importance of nine work values to them, and then analyze whether their job ratings are consistent with their work values. -
Finance Reading: Capital Structure Theory
This reading introduces the theory of capital structure. It explores the determinants of an optimal capital structure-first in the context of Modigliani and Miller's (M&M's) perfect market conditions, and then as M&M conditions are selectively relaxed. The reading begins with an overview and comparison of the distinctive characteristics of debt and equity securities and why the choice between them is relevant. The effects of leverage on measures of company financial performance and on the allocation of risk between debt and equity holders follow, laying the groundwork for a discussion of capital structure choice that is initially cast in terms of selecting a target leverage ratio. Next, the M&M propositions are introduced and readers learn why, under perfect market conditions, financing decisions are irrelevant to firm value. Numerical examples and an interactive illustration are used to illustrate the propositions. The M&M conditions are then relaxed to include taxes, financial distress, agency costs, asymmetric information, etc. Alternative theories of optimal capital structure-including the static tradeoff model and pecking order theory-are developed and compared. The Supplemental Reading covers the difficulties of resetting capital structure once firms are overleveraged and also provides some real-world context for how corporate managers make capital structure decisions. -
Organizational Behavior Reading: Decision Making
This Reading argues that decision making is systematically flawed and introduces methods to improve decision-making effectiveness. The Essential Reading section covers the rational decision-making model and three important ideas that challenge it: Herbert Simon's concept of bounded rationality, Amos Tversky and Daniel Kahneman's work on heuristics and biases, and Keith Stanovich and Richard West's conceptualization of System 1 and System 2 thinking. The Reading then discusses seven common biases or heuristics, along with ways to mitigate them, and lists additional common biases to show the broad range of issues that can influence decision making. The authors also describe biases and additional decision-making challenges that are particular to groups. Finally, the Essential Reading draws on Richard Thaler and Cass Sunstein's concept of choice architecture to present a new framework for better decision making. The Reading includes two Supplemental Reading sections that deal with how motivation and emotion affect decisions, and how flawed decision-making processes can compromise ethics. The Reading also features two videos and one Interactive Illustration. -
Finance Reading: NPV and Capital Budgeting
This reading introduces the capital allocation process. It presents the valuation tools and financial metrics used by companies to evaluate investment opportunities. The reading begins with the relatively simple problem of evaluating a single investment proposal using net present value (NPV) and relates NPV to the concept of value maximization. It then considers alternative metrics and examines the pros and cons of each. Each metric is compared to NPV in execution and likely performance. The reading then proceeds to a more complicated problem commonly faced by managers: how to choose among multiple projects, often in the presence of budgetary or managerial constraints. Students are given a framework for comparing and ranking projects utilizing the various metrics. A brief detour links NPV to the capital markets and, specifically, to risk and expected returns. The reading concludes with an overview of real-world complications that can limit the reliability of the various financial metrics used throughout the reading, and considers ways to adapt metrics and methodologies accordingly. The reading contains seven web-based interactive illustrations. Five of these provide an application and visual representation of important tools and metrics covered in the reading, including NPV, internal rate of return, payback period, and the profitability index. Two additional interactives illustrate the complexity of making capital budgeting decisions in a complex operating environment with multiple investment opportunities. The first of these examines the implications of using a single hurdle rate to evaluate projects of varying degrees of riskiness; the latter illustrates the difficulties involved in selecting the value maximizing set of opportunities in the presence of a budget constraint and/or in situations where one or more projects monopolize the available budget. -
Finance Reading: Introduction to Bonds and Bond Math
This reading covers the basic elements of bonds and introduces some of the analytical techniques used to understand and compare them. It assumes the reader is familiar with the concept of the time value of money (see HBP 8299). The reading provides an economic analysis of simple risk-free bonds, including both zero-coupon and coupon bonds, and extends to bonds with credit risk. The material covers the relationships between prices, yields and maturity and introduces the concept of duration. The reader is introduced to the yield curve and the term structure of interest rates. Selected advanced topics (floating rate bonds, forward rates, evaluating default risk) are included in the Supplemental Reading. The reading concludes with a brief discussion of how the formulas in the reading relate to pre-programmed Excel functions. The reading includes nine interactive illustrations: "Bond Terminology" is a term sheet excerpted from an Apple, Inc. prospectus which familiarizes the reader with bond terminology. "Calculating the Price of a Coupon Bond" calculates the price (present value) of a bond's cash flows, based on reader inputs for maturity, coupon and yield to maturity (YTM). "Inverse Relationship Between Bond Price and Yield to Maturity" demonstrates the inverse relationship between prices and yields. "Historical Yield Curves" is an animated display of the U.S. Treasury yield curve from 1962 to 2015. "Bond Duration" calculates the duration of a bond based upon inputs for maturity, coupon and YTM. "Bond Duration and Maturity" demonstrates the relationship between duration and maturity over a 50-year horizon. "Calculating Bond Duration" is an animated demonstration of how duration is calculated. "Bond Price Sensitivity to Changes in Interest Rate" demonstrates the sensitivity of bond duration to changes in interest rates and maturity. -
Strategy Reading: Sustaining Competitive Advantage
This Reading examines the challenge of achieving sustained, superior profitability. It begins by considering some trends in financial returns that raise the question of whether sustained profitability is feasible. The Reading then explores seven mechanisms that can lead to extraordinary long-term performance, including switching costs, network effects, and learning. Finally, the author considers forces outside the market that can undermine superstar firms. Overall, the author argues that a long-lasting advantage is difficult, but not impossible, to achieve. -
Marketing Reading: Marketing Communications
Core Curriculum Readings in Marketing cover fundamental concepts, theories, and frameworks in marketing. For classroom use in higher education, this Reading is accompanied by a Teaching Note, test bank, and exhibit slides. This Reading begins with an overview of marketing communications strategy and then presents a framework for designing strategies to optimize consumer engagement. This framework offers managers three broad phases for developing a marketing communications plan: strategic intent, strategic execution, and strategic impact. Crafting such a plan ensures that coordinated and complementary messages are delivered in an integrated marketing communications plan across all consumer touch points. This Reading contains two Interactive Illustrations, "Budgeting for Marketing Communications," which illustrates the objective-and-task budgeting method with a hierarchy of effects perspective, and "Viral Effect of Marketing," which explores the likelihood that a shared YouTube video will "go viral." The Reading also contains links to two video clips, the Taco Bell "Routine Republic" advertisement, a classic example of a conflict-based story, and "Cracking the Code of Super Bowl Ad Effectiveness," which describes research linking viewers' brain activity to the emotional connection of effective ads. Please note: this Reading does not cover the complexity of digital marketing. Its influence on marketing communications is covered in greater depth in Core Reading: Digital Marketing (HBP No. 8224), which is a recommended pairing (assignment) with this Reading. -
Finance Reading: Time Value of Money
Given an interest rate, readers will learn to calculate the present value of a sum to be received in the future or, alternatively, the future value of a sum invested today. The reading covers compounding and discounting, the two types of calculations used to determine the future and present value of money. It concludes with more complicated calculations drawn from real-world examples, and a brief discussion of how the formulas in the reading relate to pre-programmed Excel functions. The reading includes eight interactive illustrations: "Time Value of $100 Cash" shows the value of $100 compounded or discounted over 1-, 2-, and 3-year periods; "Calculating the Present Value of Multiple Cash Flows" is an animated presentation of present value calculations involving multiple (equal) cash flows and multiple periods; "Present or Future Value of Multiple Cash Flows" covers multiple (equal) cash flows and multiple periods, and allows readers to choose whether to compute present values or future values and observe the results; "Time Value of $100 with Compounding Frequencies" allows the reader to observe the impact of varying the interest rate and compounding frequency on the present or future value of $100; "Effect of Compounding Frequency" visually illustrates the economic impact of compounding frequency on future value; "Mortgage as an Annuity" is a mortgage calculator which allows the reader to set the APR and mortgage term and see how each affects the monthly payment as well as the split between principal and interest over time; "Present Value of Perpetuities and Annuities by Term" illustrates the changing relationship between a perpetuity and annuities (which share the same annual payment stream but differ in their term lengths) as interest rates change; "Practice Questions for Time Value of Money" is a self-study tool which enables readers to check their comprehension. -
Marketing Reading: Digital Marketing
Core Curriculum Readings in Marketing cover fundamental concepts, theories, and frameworks in marketing. For classroom use in higher education, this Reading is accompanied by a Teaching Note, test bank, and exhibit slides. Digital technology has changed how consumers search for information, buy products and services, and interact with companies and each other. These technologies also have made it possible for companies to have a better understanding of their customers' decision journey and subsequent word-of-mouth recommendations. Digital marketing requires new approaches to reach and engage consumers. This reading highlights four key elements of digital marketing: outbound marketing (search advertising, display ads, and video ads), inbound marketing, social media networks, and mobile technology. The Reading explores each element, explaining relevant tools and how to assess their effectiveness.It also covers advanced topics such as online-offline interaction, managing search ads and bidding for keywords, assessing the effectiveness of digital campaigns, and linking measurements to customer lifetime value (CLV). This Reading contains an Interactive Illustration, "Search and Display Advertising ROI," which helps students understand the relationships among measures of efficiency of search and display advertising, as well as the dependence of advertising campaign profit and ROI (return on investment) on its measures of efficiency. The Reading also contains links to four video clips on the implementation of digital marketing techniques, including "Coca Cola Hong Kong Multiscreen Ad Campaign," a creative combination of TV and mobile marketing; "HubSpot CEO Interview on Inbound Marketing," about the importance of creating noteworthy content that will attract customers; "United Breaks Guitars," an example of negative word of mouth via social media; and "Advertising Symbiosis: The Key to Viral Videos," describing why certain customers are likely to share ads. -
Marketing Reading: Competitive Strategies
Core Curriculum Readings in Marketing cover fundamental concepts, theories, and frameworks in marketing. For classroom use in higher education, this Reading is accompanied by a Teaching Note, test bank, and exhibit slides. This Reading illuminates the dynamics of companies in competition and offers a process for planning and executing marketing strategies to compete in a rapidly changing marketplace. It will also enable marketers to make decisions that account for competitors' likely responses. The Reading delineates processes for understanding the opportunities and challenges of competitive play, providing guidance for choosing contexts that enable success while avoiding those in which profitability will be elusive. It then examines how marketers can create opportunities by alleviating constraining competitive forces and by opening up new ways to compete that are more conducive to growth. The Reading concludes with insights into how consumers respond to marketplace competition and examines how companies can frame competitive games to their advantage in brand positioning and marketing communications. -
Strategy Reading: Competitive and Cooperative Dynamics
This Reading examines the competitive and cooperative interactions and interdependencies among firms in a competitive game, particularly in regard to how these firms attempt to create and capture value. It also provides a framework for understanding, predicting, and influencing the actions and reactions of other firms, and it considers how the perspectives and incentives of other firms can influence the nature of the game being played. This discussion provides the foundation for an introduction to game theory, which provides a rigorous way to analyze economic payoffs for players under various scenarios. -
Strategy Reading: Technology Strategy
This Reading examines how firms can use new technology to compete successfully. It starts by distinguishing how technology strategy is different from conventional competitive strategy. The Reading then describes how technology leaders can develop strategies to manage technology risks, identify market needs, commercialize new technologies, and compete successfully in a market. The author also identifies various factors that determine whether it is better for a firm to lead or follow when introducing a new technology to a market. Such factors include whether a new technology affects only current offerings in an existing industry, or whether it creates an entirely new offering for a new industry. The Reading then considers how a business can position itself to exploit the next new technology. A Supplemental Reading section explains the importance of platform technologies and the strategies that can help a firm succeed in platform competition. -
Strategy Reading: Competing Globally
This Reading distills, synthesizes, and builds on insights from 5 academic domains that inform the topic of global competition: economics, international business, global strategy, business strategy, and corporate strategy. It identifies the challenges of competing internationally as well as the need for firms that do so to develop a global strategy. It also introduces the DDD framework (deployment, development, and deepening). The Reading then identifies the many factors that firms need to consider while developing and implementing a global strategy, such as activities, location, and timing. Together, these insights illustrate how competing globally differs from doing business in a single country and suggest frameworks that provide options for global value creation and value capture. -
Entrepreneurship Reading: Launching Global Ventures
Global ventures are those that weave globalization into their businesses from the start. Technological advances and emerging markets are enabling entrepreneurs to extract more value than ever before from setting up in multiple countries. At the same time, The emergence of new kinds of competitors and threats makes it even more important for founders to seize the advantages of globalization early on. As a result, many founders purposefully embed globalization into the core of their venture, rather than becoming global as the business matures. This Reading provides insights and best practices to help founders avoid pitfalls and create a truly global strategy. The author offers a framework for early ventures based on what they are globalizing: products and services; people, ideas, and technologies; or finance. It also differentiates between the venture that is seeking to globalize the best the company has to offer and the venture that are harnessing the best the world has to offer. After founders determine what they hope to gain from globalization, they must choose the best locations, decide how many countries to enter, adapt their business models to each location, and navigate the unique operational and managerial difficulties facing young global ventures. The Reading does not consider international entrepreneurship in its traditional sense, such as how establishing a domestic-market-oriented company in Brazil differs from starting one in Japan, or how established companies might open their first facility abroad or enter their 90th country. The insights in this Reading can inform managers in such companies, but does so through the lens of ventures that were born global. The focus of the Reading is on young global ventures and the specific resource constraints, opportunity costs, and founding-team challenges of new and early-stage ventures. Focusing on these businesses helps identify key business model traits related to globalization. -
Entrepreneurship Reading: Leading High-Growth Ventures
This Reading explores how entrepreneurial leaders develop strategies, build capabilities, design their organizations, and address leadership and governance issues as they transition to growth and pursue increased scale and scope. It covers 3 ventures in detail, 2 of which achieved economies of scale as they grew their existing businesses, and economies of scope as they expanded into new products and markets. It also examines a business that demonstrates the challenges many entrepreneurial leaders face as they pursue increased scope. Traditionally, many assumed that entrepreneurial leaders who launch a startup are unable to adjust their approach to meet longer-term needs of a growing businesses. Others, including the author, claim that the skills required for growth can be learned. Regardless, entrepreneurs who wish to stay with their business must acquire new skills and capabilities and bring on the resources their growing company needs. -
Marketing Reading: Product Policy
Core Curriculum Readings in Marketing cover fundamental concepts, theories, and frameworks in marketing. For classroom use in higher education, this Reading is accompanied by a Teaching Note, test bank, and exhibit slides. This Reading focuses on the three issues a company must address in developing its product policy: 1. Product mix breadth refers to the variety and number of product lines offered. 2. Product line depth is the number of items in a given product line. 3. Product item design refers to each individual product's specifications. This Reading contains two Interactive Illustrations: the first, "Altius Golf Ball Positioning," explores the effect of product positioning on market share in markets with different degrees of cannibalization from the perspective of a golf ball manufacturer that plans to extend its product line. The second, "Product Bundling," explores how pricing "bundles" of products and services is influenced by their perceived value, using the example of hotel accommodation prices in different locations and for different segments of hotel guests (business travelers, vacationing families, and budget-minded students). The Reading also contains two videos, one on strategies for creating new product categories and one on using a customer feedback loop to manage the uncertainty of product innovation.