Library Header Image
LSE Research Online LSE Library Services


Jorgensen, Bjorn N. and Kaplan, Robert (2001) Borealis. Case Studies (102-048). Harvard Business School, Department of Law, Boston, USA.

Full text not available from this repository.


When Borealis, a European producer of plastics, used a traditional, time-consuming budgeting process, the budget was quickly out of date in a competitive environment characterized by continually changing input and output prices and dynamic market conditions. This case describes the process that led Borealis to replace its budgets with four targeted management tools: rolling financial forecasts, Balanced Scorecard, activity based costing, and investment management. It also discusses the process of implementing the new measurement and control systems.

Item Type: Monograph (Report)
Official URL:
Additional Information: © 2001 Harvard Business School Publishing
Divisions: Accounting
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Date Deposited: 05 Aug 2013 14:15
Last Modified: 24 Oct 2021 23:26

Actions (login required)

View Item View Item