Publications

March 2004 (Revised April 2005)
Case

Midwest Office Products

Presents an easy introduction to time-driven activity-based costing (ABC) that allows students to build a simple ABC model of order profitability. Midwest's time-driven ABC approach is based on two categories of parameter estimates. The first is the cost per hour of... View Details

Keywords: Cost; Price; Activity Based Costing and Management; Time Management; Financial Reporting; Profit; Performance Improvement; Order Taking and Fulfillment; Performance Evaluation

Article

How Strategy Maps Frame an Organization's Objectives

By: Robert S. Kaplan and David P. Norton

Keywords: Strategy; Organizations; Goals and Objectives

March 2004
Article

Improving Corporate Governance with the Balanced Scorecard

By: Robert S. Kaplan and Michael Nagel

Keywords: Corporate Governance; Balanced Scorecard

Article

Strategy Maps

By: Robert S. Kaplan and David P. Norton

Keywords: Strategy

February 2004
Article

Measuring the Strategic Readiness of Intangible Assets

By: Robert S. Kaplan and David P. Norton

Keywords: Measurement and Metrics; Strategy; Assets

2004
Book

Strategy Maps: Converting Intangible Assets into Tangible Outcomes

By: Robert S. Kaplan and David P. Norton

Keywords: Strategy; Assets; Outcome or Result

December 2003
Article

Expensing Stock Options: A Fair-Value Approach

By: Robert S. Kaplan and Krishna G. Palepu

Keywords: Stock Options; Value

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2003
Working Paper

Improving Corporate Governance with the Balanced Scorecard

By: Robert S. Kaplan and Michael E. Nagel

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November 2003 (Revised April 2010)
Case

Flextronics International, Ltd.

By: Robert S. Huckman and Gary P. Pisano

Describes Flextronics' evolution from providing outsourced manufacturing services for original equipment manufacturers (OEMs) in the electronics industry to developing entire unbranded products for purchase by OEMs. In 2001, Flextronics began a development program that... View Details

Keywords: Growth and Development Strategy; Product Development; Production; Service Operations; Performance Effectiveness; Electronics Industry; Manufacturing Industry

November 2003 (Revised August 2005)
Case

First Commonwealth Financial Corporation

First Commonwealth Financial Corp., a financial institution in central and southwestern Pennsylvania, implemented the Balanced Scorecard for describing and implementing its new customer-focused strategy. Its founder and chairman decided that the Balanced Scorecard also... View Details

Keywords: Balanced Scorecard; Corporate Strategy; Customers; Corporate Governance; Governing and Advisory Boards; Customer Relationship Management; Executive Compensation; Financial Services Industry; Banking Industry; Pennsylvania

2003
Working Paper

Time-Driven Activity-Based Costing

By: Robert S. Kaplan and Steven R. Anderson

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July 2003 (Revised November 2023)
Teaching Note

Wilkerson Company

Teaching Note for (9-101-092). View Details

Keywords: Consumer Products Industry

April 2003
Tutorial

ABC Pen Factory Tutorial

To preview this online product, Authorized Faculty can call our customer service department at 1-800-545-7685 or 617-783-7600. Illustrates, via a guided audio tour accompanied by dynamically changing spreadsheets, the role for activity-based cost systems. The numerical... View Details

Keywords: Factories, Labs, and Plants