Publications

June 1987 (Revised August 1988)
Case

American Bank

By: Robert S. Kaplan

American Bank is developing a new system to compute product costs. The deregulated, more competitive environment for commercial banks has created both problems and opportunities for banking operations. In order to price existing products and assess the desirability of... View Details

Keywords: System; Consolidation; Commercial Banking; SWOT Analysis; Fair Value Accounting; Cost Management; Price; Banking Industry; North and Central America; United States

June 1987 (Revised May 1995)
Teaching Note

Anacomp, Inc., Teaching Note

Keywords: Teaching; Information

May 1987 (Revised November 1998)
Case

John Deere Component Works (A)

By: Robert S. Kaplan

The division has recognized the inadequacies of its existing, traditional cost system for estimating product costs. Describes the innovative activity-based system that was developed to more accurately trace overhead costs to individual products. Provides students with... View Details

Keywords: Activity Based Costing and Management; Cost Accounting; Cost Management; Cost vs Benefits; Production; Budgets and Budgeting; Innovation and Invention; Innovation and Management; Consumer Products Industry

May 1987 (Revised February 2000)
Case

Codman & Shurtleff, Inc.: Planning and Control System

By: Robert L. Simons

Detailed description of the planning and control systems in use at Johnson & Johnson. Focuses on the actions of managers in one subsidiary in revising budget targets. Illustrates intensive strategic planning and financial planning process in a large, decentralized... View Details

Keywords: Strategic Planning; Planning; Forecasting and Prediction; Accounting Audits; Budgets and Budgeting; Business Strategy; Financial Management; Business or Company Management; Management Systems; Public Administration Industry; Financial Services Industry

May 1987 (Revised October 1996)
Case

Murray Ohio Manufacturing Co.

After a record year in 1983, Murray Ohio's earnings declined in 1984. The company was faced with competition from cheap imports and was experiencing declining margins. Students are asked to analyze the company's 1984 financial statements and predict whether there is... View Details

Keywords: Financial Statements; Financial Reporting; Business Divisions; Cost Management; Spending; Decision Making; Change Management; Problems and Challenges; Management Systems; Manufacturing Industry

April 1987 (Revised October 1989)
Case

Winchell Lighting, Inc. (A)

By: Robin Cooper and Robert S. Kaplan

Designed to teach students how to trace marketing costs to products. View Details

Keywords: Cost Accounting; Marketing; Consumer Products Industry

April 1987 (Revised June 1987)
Supplement

Winchell Lighting, Inc. (B)

By: Robin Cooper and Robert S. Kaplan

Supplements the (A) case. View Details

April 1987 (Revised May 1995)
Teaching Note

Harnischfeger Corp., Teaching Note

Teaching Note for (9-186-160). View Details

Keywords: Utilities Industry

April 1987
Article

The Effect of Accounting Procedure Changes on CEO's Cash Salary and Bonus Compensation

By: Paul M. Healy, Sok-Hyon Kang and Krishna G. Palepu

Keywords: Accounting; Change; Compensation and Benefits

March 1987 (Revised December 1996)
Case

Anacomp, Inc.

March 1987 (Revised May 1995)
Teaching Note

Comdisco, Inc.: Financial Statement Analysis (A) and (B), Teaching Note

Keywords: Financial Statements

March 1987 (Revised July 1996)
Case

Kansas City Zephyrs Baseball Club, Inc.

By: Kenneth A. Merchant, Krishna G. Palepu and Joseph P. Mulloy

Describes a dispute between the owners of the major league baseball teams and the players' union about the profitability of the baseball teams. The issue is important because of the ongoing collective bargaining negotiations. A consultant is brought in to decide... View Details

Keywords: State Ownership; Compensation and Benefits; Entrepreneurship; For-Profit Firms; Accounting; Activity Based Costing and Management; Resource Allocation; Cost Accounting; Cost Management; Labor and Management Relations; Financial Management; Sports; Sports Industry; Kansas

1987
Book

Relevance Lost: The Rise and Fall of Management Accounting

By: Robert S. Kaplan and H. Thomas Johnson

Keywords: Accounting; Management

February 1987 (Revised July 1996)
Case

Comdisco, Inc.: Financial Statement Analysis (B)

Keywords: Financial Statements