Publications

June 1997 (Revised May 1998)
Case

Mobil USM&R (A1)

First of a two-part case on the development and use of a Balanced Scorecard (BSC) at Mobil's US Marketing and Refining Division. Split from the original (A) case to give students an opportunity to suggest objectives and measures for the division's initial BSC, without... View Details

Keywords: Balanced Scorecard; Measurement and Metrics; Restructuring; Corporate Strategy; Organizational Change and Adaptation; Growth and Development Strategy; Management Teams; Marketing Strategy; Motivation and Incentives; Mining Industry; Energy Industry; United States

June 1997 (Revised May 1998)
Case

Mobil USM&R (A2)

Second of a two-part case on the development and use of a Balanced Scorecard (BSC) at Mobil's US Marketing and Refining Division. This case describes the completed BSC, and how this was linked to the BSCs of the independent business units and the internal service... View Details

Keywords: Balanced Scorecard; Performance Evaluation; Management Teams; Management Practices and Processes; Executive Compensation; Motivation and Incentives; Corporate Strategy; Energy Industry; Mining Industry; United States

June 1997 (Revised February 2000)
Case

Walker and Company: Profit Plan Decisions

By: Robert L. Simons and Ramsey Walker

Ramsey Walker, a second-year MBA student, must decide how to control a family business as an absentee owner. After providing background details on the publishing industry, the case requires the reader to: 1) make a product segmentation decision; 2) prepare a profit... View Details

Keywords: Organizational Structure; Family and Family Relationships; Market Design; Management Systems; Planning; Profit; Performance Evaluation; Segmentation; Corporate Strategy; Investment Return; Publishing Industry

June 1997
Case

Olympic Financial Ltd.

By: Krishna G. Palepu and Sarayu Srinivasan

Olympic Financial is a sub-prime lender in the auto financing industry. Several other financing companies have been wrought with accounting fraud and business mismanagement. Olympic's debt has been downgraded, and its stock has been denigrated although the company is... View Details

Keywords: Business or Company Management; Crime and Corruption; Valuation; Financial Reporting; Credit; Financial Services Industry

June/July 1997
Article

Why Does Business Need a Balanced Scorecard? Part II

By: Robert S. Kaplan and David Norton

Keywords: Balanced Scorecard

May 1997
Case

CompUSA

By: Krishna G. Palepu and Sarayu Srinivasan

CompUSA was performing poorly until new management reorganized and redirected the business. Consequently, CompUSA became the top retailer in its industry. Management outlines its future plans. View Details

Keywords: Restructuring; Change Management; Finance; Success; Performance Evaluation; Strategic Planning; Business Strategy; Computer Industry; Retail Industry; United States

May 1997
Case

Donna Karan International Inc.

By: Krishna G. Palepu and Sarayu Srinivasan

Designer Donna Karan takes her firm public. After eager anticipation from Wall Street, the stock loses 60% of its value. This case addresses the questions: Is Karan's company ready to undertake responsibilities of being public? Is the company's strategy sustainable?... View Details

Keywords: Public Equity; Stock Shares; Financial Strategy; Corporate Accountability; Corporate Social Responsibility and Impact; Outcome or Result; Going Public; Business Strategy; Valuation; Fashion Industry

May 1997
Article

Transfer Pricing with ABC

By: Robert S. Kaplan, Dan Weiss and Eyal Desheh

Keywords: Price

Article

Why Does Business Need a Balanced Scorecard? Part II

By: Robert S. Kaplan and David Norton

Keywords: Balanced Scorecard

April 1997
Case

Peoria Engine Plant (A): (Abridged)

By: Robert S. Kaplan and Amy P. Hutton

Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details

Keywords: Motivation and Incentives; Cost Management; Financial Reporting; Performance Improvement; Budgets and Budgeting; Auto Industry

April 1997
Case

Romeo Engine Plant (Abridged)

By: Robert S. Kaplan and Amy P. Hutton

A newly reopened automobile engine plant has been organized along total quality and teamwork principles. Employees now solve problems and ensure quality, rather than watch parts being produced. New operating and financial systems have been installed to promote... View Details

Keywords: Cost Accounting; Cost Management; Groups and Teams; Employees; Performance Improvement; Auto Industry

April 1997
Background Note

Using ABC to Manage Customer Mix and Relationships

Describes applying activity-based costing to manage customer relationships. Links cost-to-serve to net margins earned with individual customers. View Details

Keywords: Customer Relationship Management; Activity Based Costing and Management

1 Apr 1997
Conference Presentation

Comments on 'The Commission on Auditors' Responsibilites: Report of Tentative Conclusions

Keywords: Accounting Audits

March 1997
Case

Sensormatic Electronics Corporation-1995

By: Krishna G. Palepu and James Chang

Sensormatic is a leading provider of security systems to the retail industry. The company relies on customer financing as a key component of its strategy. The company's growth strategy and accountingis attacked by short-sellers and the financial press. View Details

Keywords: Analysis; Valuation; Financial Reporting; Financing and Loans; Financial Statements; Business Strategy

March 1997 (Revised June 1999)
Background Note

Using Activity-Based Costing with Budgeted Expenses and Practical Capacity

Describes how activity-based costing (ABC) should be applied with: 1) budgeted, not historical, expenses and 2) assigning the costs of capacity resources. View Details

Keywords: Cost Accounting; Activity Based Costing and Management; Budgets and Budgeting

March 1997 (Revised August 2017)
Case

Compagnie du Froid, S.A.

By: Robert Simons and Antonio Dávila

The owner of an ice cream company must evaluate the performance of three regional businesses. To do the analysis, students must flex the budget by seasonal temperature; calculate revenue, volume, price, and efficiency variances; analyze the effects of transfer prices;... View Details

Keywords: Analysis; Investment Return; Performance Evaluation; Revenue; Budgets and Budgeting; Food and Beverage Industry; Europe; France; Spain; Italy

March 1997 (Revised November 2013)
Case

Purity Steel Corporation, 2012

By: Robert L. Simons and Antonio Davila

Managers introduce a new performance evaluation system based on sales growth and return-on-investment (ROI). A branch manager wonders whether his new warehouse should be leased to mitigate the impact on ROI. Formulas and performance calculations are provided. A... View Details

Keywords: Investment Return; Judgments; Motivation and Incentives; Performance Efficiency; Compensation and Benefits; Salesforce Management; Performance Consistency; Performance Productivity; Steel Industry