Submitted by: Submitted by stefhellegers
Views: 450
Words: 3630
Pages: 15
Category: Business and Industry
Date Submitted: 12/04/2012 10:04 AM
harley-davidson, inc.
identifying ebusiness risks and related assurance services
for the ebusiness Marketplace
Mark S. Beasley · Frank A. Buckless · Steven M. Glover · Douglas F. Prawitt
[1] To introduce students to some of the business
risks associated with eBusiness models used in
today’s supply-chain management systems.
[2] To help students think through some of the
internal controls needed to address risks associated with eBusiness supply-chain systems.
[3] To introduce students to the assurance services
CPAs can provide to clients involved in eBusiness partnerships (e.g., the WebTrust and
SysTrust services), and encourage them to think
about which service might be most appropriate
for a particular client’s needs.
inStr uctional objectiveS
KEY FACTS
Harley-Davidson made its first motorcycle available to the public in 1903, working out of a 10-
by-15 foot wood shed with the company’s name painted on the side.
Harley’s total assets and net sales are now each over $5 billion, with annual production of
330,000 motorcycles.
In January, 2002 FORBES named Harley-Davidson as its 2001 company of the year, and in
February, 2002, FORTUNE selected Harley as one of the nation’s “Most Admired Companies.”
In the mid-1990’s, Harley decided it needed a better way of dealing with its supply chain,
involving material and information flows about new product development, systems management,
operations and assembly, production scheduling, order processing, inventory management,
transportation, warehousing and customer service.
Prior to overhauling its supply chain, Harley had nine separate purchasing systems and over 4,000
separate suppliers. The Internet-enabled supply chain overhaul enabled Harley to consolidate
its purchasing systems and cut its supplier base by 80%, from 4,000 to 800. It also enabled Harley
to reduce costs by millions of dollars, reduce development time by 30%, and cut defect rates on
supplier-provided...