Publications

June 1997 (Revised May 1998)
Case

Mobil USM&R (A2)

Second of a two-part case on the development and use of a Balanced Scorecard (BSC) at Mobil's US Marketing and Refining Division. This case describes the completed BSC, and how this was linked to the BSCs of the independent business units and the internal service... View Details

Keywords: Balanced Scorecard; Performance Evaluation; Management Teams; Management Practices and Processes; Executive Compensation; Motivation and Incentives; Corporate Strategy; Energy Industry; Mining Industry; United States

June/July 1997
Article

Why Does Business Need a Balanced Scorecard? Part II

By: Robert S. Kaplan and David Norton

Keywords: Balanced Scorecard

May 1997
Article

Transfer Pricing with ABC

By: Robert S. Kaplan, Dan Weiss and Eyal Desheh

Keywords: Price

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Article

Why Does Business Need a Balanced Scorecard? Part II

By: Robert S. Kaplan and David Norton

Keywords: Balanced Scorecard

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April 1997
Case

Peoria Engine Plant (A): (Abridged)

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... View Details

Keywords: Motivation and Incentives; Cost Management; Financial Reporting; Performance Improvement; Budgets and Budgeting; Auto Industry

April 1997
Case

Romeo Engine Plant (Abridged)

By: Robert S. Kaplan and Amy P. Hutton

A newly reopened automobile engine plant has been organized along total quality and teamwork principles. Employees now solve problems and ensure quality, rather than watch parts being produced. New operating and financial systems have been installed to promote... View Details

Keywords: Cost Accounting; Cost Management; Groups and Teams; Employees; Performance Improvement; Auto Industry

April 1997
Background Note

Using ABC to Manage Customer Mix and Relationships

Describes applying activity-based costing to manage customer relationships. Links cost-to-serve to net margins earned with individual customers. View Details

Keywords: Customer Relationship Management; Activity Based Costing and Management

1 Apr 1997
Conference Presentation

Comments on 'The Commission on Auditors' Responsibilites: Report of Tentative Conclusions

Keywords: Accounting Audits

March 1997 (Revised June 1999)
Background Note

Using Activity-Based Costing with Budgeted Expenses and Practical Capacity

Describes how activity-based costing (ABC) should be applied with: 1) budgeted, not historical, expenses and 2) assigning the costs of capacity resources. View Details

Keywords: Cost Accounting; Activity Based Costing and Management; Budgets and Budgeting

February 1997 (Revised June 1999)
Background Note

Committed and Flexible Resources

Stresses the difference between costs committed in advance of knowing actual demand (committed costs) and cost incurred proportional to demand. Committed costs appear fixed since their supply is independent of the amount actually used. Flexible resources are supplied... View Details

Keywords: Cost

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February 1997 (Revised July 2001)
Background Note

Introduction to Activity-Based Costing

Introduces the fundamental notions of activity-based costing (ABC). Motivates ABC by means of a simple example, a single and a diversified pen factory. Proceeds to show how ABC assigns costs more accurately to products and customers by: 1) identifying the activities... View Details

Keywords: Activity Based Costing and Management

February/March 1997
Article

Why Does Business Need a Balanced Scorecard? Part I

By: Robert S. Kaplan and David Norton

Keywords: Balanced Scorecard