Publications

November 1999
Background Note

Recognizing Revenues and Expenses: Realized and Earned

Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details

Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry

1999
Chapter

Activity-Based Costing

Keywords: Activity Based Costing and Management

June 1999 (Revised June 2000)
Teaching Note

Wells Fargo Online Financial Services (A) and (B) TN

Teaching Note for (9-198-146) and (9-199-019). View Details

Keywords: Web Services Industry; Financial Services Industry

March 1999
Case

City of Charlotte (B)

This case shows how two operating departments-transportation and police-translate the high-level corporate scorecard for the city into departmental balanced scorecards. The transportation department follows a highly structured approach designed to link initiatives... View Details

Keywords: Crime and Corruption; Global Strategy; National Security; Balanced Scorecard; Organizational Design; Technology Adoption; Public Administration Industry; Transportation Industry

1999
Working Paper

Social Enterprise Series No.11 - Strategic Performance Measurement in Non-Profit and Governmental Organizations

1999
Book

Design of Cost Management Systems

By: Robin Cooper and Robert S. Kaplan

Keywords: Management Systems; Cost Management

Find at Harvard

1999
Report

The Economics of Variety

By: Walter J. Salmon, Robert S. Kaplan and Marci K. Dew

Keywords: Economics

December 1998 (Revised February 1999)
Case

City of Charlotte (A)

The city manager's office in Charlotte, North Carolina, is attempting to align and focus the city's programs and operating departments. City managers, working collaboratively with the elected mayor and city council, have identified five strategic themes to make... View Details

Keywords: Balanced Scorecard; Government Administration; City; Growth and Development Strategy; Adoption; Public Sector; Management Teams; Programs; Performance Evaluation; Motivation and Incentives; Public Administration Industry; North Carolina

September 1998
Teaching Note

Classic Pen Company: Developing an ABC Model TN

Teaching Note for (9-198-117). View Details

Keywords: Manufacturing Industry

August 1998
Teaching Note

Pillsbury: Customer Driven Reengineering TN

Teaching Note for (9-195-144). View Details

Keywords: Food and Beverage Industry

August 1998 (Revised December 1998)
Case

Wells Fargo Online Financial Services (B)

By: Robert S. Kaplan and Nicole Tempest

Describes how the Balanced Scorecard built by the Online Financial Services (OFS) group is used to select the highest-priority initiatives for the organization. Currently, initiatives arise continually throughout the organization, and management spends considerable... View Details

Keywords: Balanced Scorecard; Internet and the Web; Corporate Entrepreneurship; Corporate Strategy; Performance Evaluation; Finance; Change; Situation or Environment; Measurement and Metrics; Financial Services Industry; Banking Industry

August 1998
Teaching Note

Euclid Engineering TN

July 1998
Teaching Note

Maxwell Appliance Controls TN

Teaching Note for (9-192-058). View Details

Keywords: Manufacturing Industry

July 1998
Teaching Note

AT&T Paradyne TN

Teaching Note for (9-195-165). View Details

Keywords: Telecommunications Industry; Technology Industry

July – August 1998
Article

The Promise--and Peril--of Integrated Cost Systems

By: Robin Cooper and Robert S. Kaplan

Keywords: Cost; System

Find at Harvard

June 1998 (Revised August 2001)
Case

Wells Fargo Online Financial Services (A)

By: Robert S. Kaplan and Nicole Tempest

Wells Fargo, the industry leader in electronic banking, has implemented a Balanced Scorecard in its online financial services group (OFS) to track and measure performance. The OFS group develops and supports services that allow existing and future banking customers to... View Details

Keywords: Balanced Scorecard; Internet and the Web; Corporate Entrepreneurship; Corporate Strategy; Performance Evaluation; Finance; Change; Situation or Environment; Measurement and Metrics; Banking Industry; Financial Services Industry