Publications
Publications
- May 1993
- HBS Case Collection
Kaufmann Manufacturing Company (A)
By: Julie H. Hertenstein and William J. Bruns Jr.
Abstract
A management team at Kaufmann is studying the latest year's operations and sales, which seem to have led to very confusing financial results. Sales exceeded forecast and production for the first six months, however Kaufmann reported a loss. Yet, when sales were below forecast and production above in the second six months, healthy income was reported.
Keywords
Budgets and Budgeting; Earnings Management; Cost Accounting; Financial Reporting; Cost vs Benefits; Capital Budgeting; Cost Management; Profit; Outcome or Result
Citation
Hertenstein, Julie H., and William J. Bruns Jr. "Kaufmann Manufacturing Company (A)." Harvard Business School Case 193-159, May 1993.