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Accounting and ManagementRemove Accounting and Management →

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  • March 2001 (Revised April 2001)
  • Case

Montefiore Medical Center

By: Robert S. Kaplan and Syeda Noorein Inamdar
A large urban medical center implements the Balanced Scorecard management tool. Elaine Brennan, senior VP of operations, has reorganized a highly functional health care organization into decentralized patient care centers and support units. Having recently endured the... View Details
Keywords: Balanced Scorecard; Health Care and Treatment; Management Systems; Organizational Structure; Corporate Strategy; Leadership Development; Growth and Development Strategy; Financial Reporting; Budgets and Budgeting; Cost Accounting; Corporate Accountability; Communication; Health Industry
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  • March 2001
  • Case

Firestone/Ford Tire Controversy (B), The

By: V.G. Narayanan and Roger Orosman Nieves
Supplements the (A) case. View Details
Keywords: Auto Industry
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  • March 2001 (Revised August 2003)
  • Case

Wilkerson Company

By: Robert S. Kaplan
The president of Wilkerson, faced with declining profits, is struggling to understand why the company is encountering severe price competition on one product line while able to raise prices without competitive response on another product line. The controller proposes... View Details
Keywords: Activity Based Costing and Management; Competition; Profit; Product; Consumer Products Industry
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  • March 2001 (Revised April 2001)
  • Case

MiCRUS: Activity-Based Management for Business Turnaround

By: Robert S. Kaplan, Jonathan B. Schiff and Stanley Abraham
MiCRUS is a new company, spun off from IBM as a joint venture between IBM and Cirrus Logic to produce semiconductor wafers at world-class costs for its two parent companies. The senior management team needs to overcome the bureaucratic, internally focused culture that... View Details
Keywords: Activity Based Costing and Management; Cost Management; Semiconductor Industry
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  • March 2001 (Revised June 2017)
  • Teaching Note

Vyaderm Pharmaceuticals: The EVA Decision

By: Robert Simons and Indra A. Reinbergs
Teaching Note for (9-101-019). View Details
Keywords: Pharmaceutical Industry; Washington (state, US)
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  • Article

Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I

By: Robert S. Kaplan and David P. Norton
Keywords: Balanced Scorecard; Transformation; Performance; Measurement and Metrics; Strategy; Management
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  • Article

On Balance: A CFO Interview

By: Robert S. Kaplan and David P. Norton
Keywords: Management; Balance and Stability
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  • January 2001
  • Teaching Note

Measurement and Management at CitySoft TN

By: V.G. Narayanan, Lisa Brem and Sanjay Pothen
Teaching Note for (9-100-056). View Details
Keywords: Information Technology Industry
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  • January 2001
  • Case

Achieving Customer Satisfaction at Pizza Hut (B)

By: V.G. Narayanan and Lisa Brem
Supplements the (A) case. View Details
Keywords: Food; Customer Satisfaction; Quality; Marketing; Food and Beverage Industry; Service Industry
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  • December 2000 (Revised February 2007)
  • Case

Achieving Customer Satisfaction at Pizza Hut (A)

By: V.G. Narayanan and Preeti Choudhary
Describes how Pizza Hut measures and monitors customer satisfaction, customer complaints, and the quality of its retail locations. View Details
Keywords: Customer Satisfaction; Management Analysis, Tools, and Techniques; Management Systems; Risk Management; Franchise Ownership; Performance Evaluation; Problems and Challenges; Quality; Food and Beverage Industry; Service Industry
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  • November 2000 (Revised November 2002)
  • Case

Activity-Based Management at W.S. Industries (A)

By: V.G. Narayanan and Sanjay Pothen
W.S. Industries undertakes the design and implementation of an activity based costing (ABC) system, and the ABC information empowers workers to make process improvement decisions. Workers' incentive pay is tied to cost savings from process improvements. View Details
Keywords: Activity Based Costing and Management; Motivation and Incentives; Performance Evaluation; Organizational Change and Adaptation; Knowledge Management; Energy Industry; India
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  • November 2000 (Revised July 2019)
  • Teaching Note

Cafes Monte Bianco: Building a Profit Plan

By: Robert Simons and Indra Reinbergs
Teaching Note for (9-198-088). View Details
Keywords: Business Strategy; Cash Flow; Capital Structure; Business Earnings; Financial Statements; Business Plan; Profit; Cost Management; Performance Evaluation; Strategic Planning; Financial Management; Investment Return; Food and Beverage Industry; Manufacturing Industry; Italy
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  • October 2000 (Revised March 2004)
  • Case

Software Associates

By: Robert S. Kaplan
The president of a small consulting firm has just seen his second-quarter profit and loss statement, showing an increase in revenues but a substantial decline in profits. He asks his chief financial officer to explain the results. The CFO works hard to accumulate... View Details
Keywords: Budgets and Budgeting; Cost; Financial Statements; Production; Management Analysis, Tools, and Techniques; Information Technology Industry; Consulting Industry
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  • October 2000 (Revised March 2004)
  • Background Note

Variance Analysis and Flexible Budgeting

By: Robert S. Kaplan
Facilitates the teaching of cases on variance analysis and flexible budgeting. Uses algebra, diagrams, and numerical examples to illustrate the calculation of price, quantity, and mix variances for revenues and costs, and a flexible budget for analyzing indirect and... View Details
Keywords: Cost; Price; Mathematical Methods; Revenue; Budgets and Budgeting
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  • October 2000 (Revised March 2001)
  • Case

Firestone/Ford Tire Controversy, The (A)

By: V.G. Narayanan and Roger Orosman Nieves
Examines the high-profile Firestone/Ford product recall/investigation that took place in the summer of 2000. Focuses on the management of supplier relationships and incentives. View Details
Keywords: Knowledge Sharing; Supply Chain Management; Motivation and Incentives; Crisis Management; Corporate Accountability; Product; Service Operations; Auto Industry
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  • 2000
  • Book

Business Analysis and Valuation

By: Paul M. Healy, Krishna G. Palepu and Victor L. Bernard
Keywords: Valuation; Theory
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  • October 2000 (Revised June 2017)
  • Case

Vyaderm Pharmaceuticals: The EVA Decision

By: Robert Simons and Indra A. Reinbergs
In 2016, the new CEO of Vyaderm Pharmaceuticals introduces an Economic Value Added (EVA) program to focus the company on long-term shareholder value. The EVA program consists of three elements: EVA centers (business units), EVA drivers (operational practices that... View Details
Keywords: Compensation and Benefits; Employee Relationship Management; Economic Growth; Economic Systems; Management; Motivation and Incentives; Organizational Design; Organizational Structure; Performance Evaluation; Decision Choices and Conditions; Pharmaceutical Industry; Washington (state, US)
Related
  • Article

Impact of Competition and Taxes on Responsibility Center Organization and Transfer Prices

By: V.G. Narayanan and Michael Smith
Keywords: Competition; Taxation; Price
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  • September 2000 (Revised March 2001)
  • Teaching Note

House of Tata, 1995: The Next Generation (A) TN

By: Tarun Khanna, Krishna G. Palepu and Catherine M. Conneely
Teaching Note for (9-798-037). View Details
Keywords: Consumer Products Industry; Service Industry
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  • September 2000
  • Teaching Note

Maxwell Shoe Company, Inc. TN

By: Krishna G. Palepu
Teaching Note for (9-100-038). View Details
Keywords: Apparel and Accessories Industry
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