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  • July 1989 (Revised April 2001)
  • Case

Kanthal (A)

By: Robert S. Kaplan
Multinational company needs an improved cost system to determine the profitability of individual customer orders. Its strategy is to have significant sales and profitability growth without adding additional administrative and support people. The new cost system... View Details
Keywords: Cost Accounting; Earnings Management; Cost Management; Financial Management; Multinational Firms and Management; Business or Company Management; Customer Relationship Management; Sales; Business Strategy; Profit; Electronics Industry
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  • May 1989
  • Teaching Note

MRC, Inc. (Consolidated), Teaching Note

By: Robert S. Kaplan
Teaching Note for (9-277-123). View Details
Keywords: Manufacturing Industry
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  • May 1989
  • Teaching Note

Tektronix: Portable Instruments Division (B), Teaching Note

By: Robert S. Kaplan
Teaching Note for (9-188-143). View Details
Keywords: Production; Cost Management; System; Product; Resource Allocation; Management Practices and Processes; Electronics Industry
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  • April 1989 (Revised January 1990)
  • Case

Texas Instruments: Cost of Quality (B)

By: Robert S. Kaplan
A division questions whether to retain, modify, or abandon its cost of quality system now that more direct measures of quality have been adopted. Discusses the role of quality cost measurement in a mature quality management system. View Details
Keywords: Measurement and Metrics; Quality
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  • April 1989
  • Teaching Note

Texas Instruments: Cost of Quality (A) and (B), Teaching Note

By: Robert S. Kaplan
Teaching Note for (9-189-029) and (9-189-111). View Details
Keywords: Texas
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  • March 1989 (Revised March 1999)
  • Case

Metabo GmbH & Co. KG

By: Robert S. Kaplan
A privately owned German power tool company was dissatisfied with its existing cost system. The system could not produce timely accurate reports on cost center operations, and newly purchased automated machines were attracting large overhead costs. A new, highly... View Details
Keywords: Activity Based Costing and Management; Cost; Budgets and Budgeting; Capital Budgeting; Cost Management; Reports; Private Ownership; Business or Company Management; Consumer Products Industry; Germany
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  • March 1989
  • Article

Connecting the Research-Teaching-Practice Triangle

By: Robert S. Kaplan
Keywords: Research; Teaching; Practice
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  • November 1988
  • Teaching Note

American Bank, Teaching Note

By: Robert S. Kaplan
Teaching Note for (9-187-194). View Details
Keywords: Banking Industry; North and Central America; United States
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  • 1988
  • Chapter

Originality in Management Accounting Systems: Field Studies of the Processes

By: Robert S. Kaplan
Keywords: Accounting; Innovation and Management
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  • September–October 1988
  • Article

Measure Costs Right: Make the Right Decisions

By: Robin Cooper and Robert S. Kaplan
Keywords: Measurement and Metrics; Cost; Decision Making
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  • August 1988 (Revised November 1988)
  • Case

Texas Instruments: Cost of Quality (A)

By: Robert S. Kaplan
Texas Instruments implements a Cost of Quality (COQ) system as part of a company-wide "Total Quality Thrust." After several years of operation, group management questions whether or not the COQ system should be updated to make it more useful in identifying areas for... View Details
Keywords: Quality; Performance Improvement
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  • July 1988 (Revised January 1989)
  • Case

Mueller-Lehmkuhl GmbH (Abridged)

By: Robert S. Kaplan
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  • July 1988 (Revised January 1989)
  • Case

Wilmington Tap and Die (Abridged)

By: Robert S. Kaplan
Keywords: Industrial Products Industry
Related
  • Article

Management by Accounting is Not Management Accounting

By: Robert S. Kaplan
Keywords: Management; Accounting
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  • January 1988
  • Teaching Note

Ingersoll Milling Machine Co., Teaching Note

By: Robert S. Kaplan
Keywords: Teaching; Information
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  • January–February 1988
  • Article

One Cost System Isn't Enough

By: Robert S. Kaplan
Keywords: Cost; System
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  • 1988
  • Article

Relevance: Putting 'Management' Back into Management Accounting

By: Robert S. Kaplan
Keywords: Management; Cost Accounting
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  • December 1987 (Revised May 1999)
  • Teaching Note

John Deere Component Works (A) and (B), Teaching Note

By: Robert S. Kaplan
Teaching Note for (9-187-107) and (9-187-108). View Details
Keywords: Manufacturing Industry
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  • 1987
  • Chapter

Research Cultures in Management Accounting: Empirical Research

By: Robert S. Kaplan
Keywords: Cost Accounting; Research
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  • 1987
  • Book

Accounting and Management: Field Study Perspectives

By: Robert S. Kaplan and William J. Bruns
Keywords: Accounting; Management; Perspective
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