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- December 1992 (Revised March 1997)
- Case
Peoria Engine Plant (A)
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...
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Keywords:
Cost Management;
Cost Accounting;
Budgets and Budgeting;
Earnings Management;
Reports;
Financial Reporting;
Management Analysis, Tools, and Techniques;
Performance Improvement;
Performance Productivity;
Factories, Labs, and Plants;
Auto Industry
Kaplan, Robert S., and Amy P. Hutton. "Peoria Engine Plant (A)." Harvard Business School Case 193-082, December 1992. (Revised March 1997.)
- December 1992 (Revised May 1999)
- Supplement
Peoria Engine Plant (B)
By: Amy P. Hutton and Robert S. Kaplan
Designed to supplement Peoria Engine Plant (A).
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Keywords:
Auto Industry
Hutton, Amy P., and Robert S. Kaplan. "Peoria Engine Plant (B)." Harvard Business School Supplement 193-083, December 1992. (Revised May 1999.)
- December 1992 (Revised May 1993)
- Case
Porsche AG
By: Robert S. Kaplan
Describes the financial management of the research and development departments of an automobile manufacturer and technology supplier. Existing cost systems measure accurately the costs incurred by department and by project. But little formal information is provided...
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Keywords:
Financial Management;
Cost Accounting;
Research and Development;
Machinery and Machining;
Auto Industry;
Technology Industry
Kaplan, Robert S. "Porsche AG." Harvard Business School Case 193-071, December 1992. (Revised May 1993.)
- November 1992 (Revised June 1993)
- Case
Euclid Engineering
By: Robert S. Kaplan
Keywords:
Engineering
Kaplan, Robert S. "Euclid Engineering." Harvard Business School Case 193-031, November 1992. (Revised June 1993.)
- November 1992
- Article
From ABC to ABM
By: Robert S. Kaplan
Kaplan, Robert S. "From ABC to ABM." Management Accounting (November 1992): 54–57.
- November 1992
- Article
In Defense of Activity-Based Cost Management
By: Robert S. Kaplan
Keywords:
Cost Management
Kaplan, Robert S. "In Defense of Activity-Based Cost Management." Management Accounting (November 1992): 58–63.
- September 1992
- Teaching Note
Burlington Northern: The ARES Decision (A) and (B) TN
By: Robert S. Kaplan and Julie H. Hertenstein
Teaching Note for (9-191-122) and (9-191-123).
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Keywords:
Rail Industry
- September 1992
- Article
Activity-based Systems: Measuring the Costs of Resource Usage
By: Robert S. Kaplan and Robin Cooper
Kaplan, Robert S., and Robin Cooper. "Activity-based Systems: Measuring the Costs of Resource Usage." Accounting Horizons (September 1992): 1–13.
- January–February 1992
- Article
The Balanced Scorecard: Measures that Drive Performance
By: Robert S. Kaplan and David Norton
Kaplan, Robert S., and David Norton. "The Balanced Scorecard: Measures that Drive Performance." Harvard Business Review 70, no. 1 (January–February 1992): 71–79. (Reprint #92105.)
- October 1991 (Revised September 1998)
- Case
Maxwell Appliance Controls
By: Robert S. Kaplan
A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product...
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Keywords:
Activity Based Costing and Management;
Management Teams;
Quality;
Performance Improvement;
Organizational Culture;
Problems and Challenges;
Production;
Manufacturing Industry
Kaplan, Robert S. "Maxwell Appliance Controls." Harvard Business School Case 192-058, October 1991. (Revised September 1998.)
- autumn 1991
- Article
The Topic of Quality in Business School Education and Research
By: Robert S. Kaplan
- July 1991 (Revised May 1999)
- Teaching Note
Winchell Lighting, Inc. (A) and (B) TN
By: Robert S. Kaplan
Teaching Note for (9-187-074) and (9-187-075).
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- May 1991
- Case
Bureau of Engraving and Printing, The: Determining the True Cost of Money (A)
By: Robert S. Kaplan
Keywords:
Money
Kaplan, Robert S. "Bureau of Engraving and Printing, The: Determining the True Cost of Money (A)." Harvard Business School Case 191-094, May 1991.
- May 1991
- Supplement
Bureau of Engraving and Printing, The: Determining the True Cost of Money (B)
By: Robert S. Kaplan
Kaplan, Robert S. "Bureau of Engraving and Printing, The: Determining the True Cost of Money (B)." Harvard Business School Supplement 191-095, May 1991.
- May 1991 (Revised May 1999)
- Teaching Note
Manufacturers Hanover Corp.: Customer Profitability Report, Teaching Note
By: Robert S. Kaplan
Teaching Note for (9-191-068).
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- May–June 1991
- Article
Profit Priorities from Activity-Based Costing
By: Robin Cooper and Robert S. Kaplan
Cooper, Robin, and Robert S. Kaplan. "Profit Priorities from Activity-Based Costing." Harvard Business Review 69, no. 3 (May–June 1991): 130–135.
- April 1991 (Revised May 1999)
- Teaching Note
Tektronix: Portable Instruments Division (A), Teaching Note
By: Robin Cooper and Robert S. Kaplan
Teaching Note for (9-188-142).
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- spring 1991
- Article
New Systems for Measurement and Control
By: Robert S. Kaplan
Kaplan, Robert S. "New Systems for Measurement and Control." Engineering Economist (spring 1991): 201–218.
- February 1991
- Case
Burlington Northern: The ARES Decision (A)
By: Julie H. Hertenstein and Robert S. Kaplan
Burlington Northern's decision whether to invest in ARES, an automated train control system, is a ($350 million) strategic investment in information technology. Although set in a service industry (railroad) the issues around this decision arise in many organizations...
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Keywords:
Investment;
Rail Transportation;
Information Technology;
Competitive Strategy;
Performance Evaluation;
Performance Effectiveness;
Cost vs Benefits;
Technology Adoption;
Technological Innovation;
Customers;
Quality;
Rail Industry
Hertenstein, Julie H., and Robert S. Kaplan. "Burlington Northern: The ARES Decision (A)." Harvard Business School Case 191-122, February 1991.