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Documents the emergence of the functional group management system at Olympus's camera manufacturing facility. This system increases the pressure on the work force to decrease costs and improve output by treating the facility's 10 autonomous groups as profit centers, not cost centers. This case illustrates how Japanese firms use profit pressure to improve performance.

Illustrates the budget planning process at a Japanese firm. Also describes a highly traditional cost accounting system, and shows how variances are used for performance measurement.

Designed as a follow-up to American Airlines' Value Pricing (A).

Students are asked to use actual and pro forma financial statements to prepare a statement of cash flows under both the direct and indirect method.

Describes the decision made on the 7-Series project with respect to prototyping and its impact on quality.

Describes a set of challenges facing Otis Elevator's joint venture in China as it seeks to expand to other regions of the country. A rewritten version of an earlier case.

Describes what happened and presents the perspectives of the three executives who played key roles in the process. A rewritten version of an earlier case.

Provides a brief update to the (A) case.

Solutions and detailed discussion of exercises from the (B) case. Unadvertised per Case Records.

Supplements the (A) case.

Documents the decision taken by Citibank managers in 1989 regarding a new product.

Supplements the (A) case.

Provides a management retrospective.

Documents how Higashimaru's plant manager converted a reluctant workforce into one that was open to change. Illustrates "human reengineering" and shows how the plant manager prepared workers for a factory modernization program.

Describes Komatsu's profit planning and product costing systems. Komatsu can boast a high degree of employee dedication to achieving its profit plan. Also explores the logic behind the design of a new cost system at Komatsu that is less accurate at the product level but more accurate at the product-line level.

Astra executives meet to discuss their options with a Venezuelan company that, for seven years, manufactured and marketed athletic shoes under the Astra name without authorization from Astra.

Supplements the (A) case.

The company's CEO, president, and a consultant took on the task of designing an organization to support the company's growth. They were to develop a structure and set of administrative systems (policies, performance appraisal, compensation and partnering program) that would ensure the achievement of the company's key success factors (see S-S Technologies (A) - Introduction, case 9A94C005), the maintenance of the existing culture and the attraction of the kind of people they wanted working for them.

Microsoft is about to release an apparently successful CD-ROM baseball product. The company is trying to determine what product(s) should be developed next, how it should organize itself, and what role it should play in the development of such products.

Supplements the (A) case.