Publications

Article

The Innovation of Time-Driven Activity-Based Costing

By: Robert S. Kaplan and Steven R. Anderson

Keywords: Innovation and Invention; Activity Based Costing and Management

January 2007 (Revised January 2008)
Case

Amanco: Developing the Sustainability Scorecard

By: Robert S. Kaplan and Ricardo Reisen de Pinho

Describes the challenges of using the Balanced Scorecard to implement a triple-bottom-line strategy for delivering excellent economic, environmental, and social performance. The owners and senior executive team of Amanco, a producer of plastic pipe and complete water... View Details

Keywords: Balanced Scorecard; Measurement and Metrics; Corporate Social Responsibility and Impact; Environmental Sustainability; Social Issues; Strategy; Construction Industry; Industrial Products Industry; Latin America; Brazil

January 2007 (Revised August 2007)
Case

Fulton County School System: Implementing the Balanced Scorecard

By: Robert S. Kaplan and Monica Nah Lee

Illustrates the adaptation and implementation of a private sector management tool, the Balanced Scorecard, to a public school district. As part of a continuous improvement initiative, the Director of Planning and Policy facilitates the development of a strategy map and... View Details

Keywords: Education; Governance; Leadership; Balanced Scorecard; Performance Improvement; Strategy; Education Industry

2007
Book

Management Accounting

By: Anthony A Atkinson, R. S. Kaplan, Ella Mae Matsumura and S. Mark Young

Keywords: Management; Cost Accounting; Accounting

2006
Working Paper

The Demise of Cost and Profit Centers

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April 2006 (Revised November 2020)
Background Note

Time-Driven Activity-Based Costing

Introduces the role for time-driven activity-based costing. Identifies the value from an accurate costing model, describes the difficulties of traditional ABC, and illustrates how time-driven ABC provides a simpler and more powerful method. View Details

Keywords: Activity Based Costing and Management; Management Analysis, Tools, and Techniques; Value

2006
Book

Alignment: Using the Balanced Scorecard to Create Corporate Synergies

By: R. S. Kaplan and David P. Norton

Keywords: Balanced Scorecard; Alignment

March 2006
Article

How to Implement a New Strategy Without Disrupting Your Organization

By: Robert S. Kaplan and David P. Norton

Keywords: Organizations; Policy

February 2006 (Revised September 2006)
Case

Sippican Corporation (A)

Presents a time-driven version of the Wilkerson Co. activity-based costing case (101092). Faced with declining profits, Sippican Corp. is struggling to understand why it is encountering severe price competition on one product line. The controller collects data that... View Details

Keywords: History; Business Model; Strategic Planning; Cost Accounting; Motivation and Incentives; Resource Allocation; Activity Based Costing and Management; Profit; Business Strategy; Budgets and Budgeting

February 2006 (Revised March 2007)
Supplement

Sippican Corporation (B)

2006
Article

The Competitive Advantage of Management Accounting

By: R. S. Kaplan

Keywords: Competitive Advantage; Management; Accounting

Article

The Office of Strategy Management

By: R. S. Kaplan and David P. Norton

Keywords: Strategy; Management

October 2005
Article

The Office of Strategy Management

By: Robert S. Kaplan and David P. Norton

Keywords: Strategy; Management

August 2005 (Revised April 2006)
Case

Kemps LLC: Introducing Time-Driven ABC

Kemps is making a strategy shift: from being focused on fulfilling customer requests to becoming the best cost dairy producer in the industry. Its existing manufacturing cost system, however, fails to capture the costs associated with handling special flavors, small... View Details

Keywords: Activity Based Costing and Management; Customer Relationship Management; Cost Accounting; Managerial Roles; Cost Management; Earnings Management; Business Strategy; Time Management; Growth and Development Strategy; Management Teams; Decisions; Food and Beverage Industry

June 2005
Teaching Note

Midwest Office Products (TN)

Teaching Note to (9-104-073). View Details

Keywords: Computer Industry; Service Industry

June 2005
Teaching Note

Accounting Fraud at WorldCom (TN)

Teaching Note to (9-104-071). View Details

Keywords: Accounting Audits; Financial Reporting; Financial Statements; Accounting; Crime and Corruption; Governing and Advisory Boards; Telecommunications Industry

June 2005 (Revised September 2005)
Case

Accounting at MacCloud Winery

By: David F. Hawkins, Robert S. Kaplan and Gregory S. Miller

Uses a fictional new winery to introduce accounting concepts and practices such as assets, liabilities, expenses, the matching principle, and contingent activities. Designed to approach the subject at a conceptual level, allowing class discussion to focus on the... View Details

Keywords: Financial Reporting; Theory; Accounting

June 2005 (Revised March 2006)
Case

Domestic Auto Parts

Describes a meeting of an executive team to discuss strategy for a company turnaround. The exercise is to construct a strategy map and Balanced Scorecard to capture the new strategy. View Details

Keywords: Balanced Scorecard; Strategy; Business Strategy