Publications

Article

Strategic Performance Measurement and Management in Nonprofit Organizations

Keywords: Performance; Measurement and Metrics; Strategy; Management; Nonprofit Organizations

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

March 2001 (Revised August 2003)
Case

Wilkerson Company

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

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

Article

On Balance: A CFO Interview

By: Robert S. Kaplan and David P. Norton

Keywords: Management; Balance and Stability

October 2000 (Revised March 2004)
Case

Software Associates

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

October 2000 (Revised March 2004)
Background Note

Variance Analysis and Flexible Budgeting

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

2000
Book

The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment

By: Robert S. Kaplan and D. P. Norton

Keywords: Balanced Scorecard

September – October 2000
Article

Having Trouble with Your Strategy? Then Map It

By: Robert S. Kaplan and David P. Norton

Keywords: Strategy

August 2000
Teaching Note

Microsoft Latin America TN

By: Robert S. Kaplan and Alberto Ballve

Teaching Note for (9-100-040). View Details

Keywords: Information Technology Industry; Latin America

March 2000
Background Note

Transfer Pricing

Discusses use of market prices, negotiated prices, variable costs, dual rate, and full costs for transfer prices. View Details

Keywords: Fair Value Accounting; Cost Accounting; Price; Price Bubble; Negotiation; Cost Management; Cost of Capital; Financial Markets; Strategic Planning; Accounting Industry

November 1999 (Revised July 2001)
Case

New Profit Inc.: Governing the Nonprofit Enterprise

New Profit, Inc. (NPI) is an innovative venture philanthropy fund. Founded by social entrepreneur Venessa Kirsch, NPI intends to raise large donations from individuals who wish to invest in nonprofit enterprises that could have a significant social impact and the... View Details

Keywords: Balanced Scorecard; Nonprofit Organizations; Venture Capital; Social Entrepreneurship; Corporate Governance; Performance Evaluation; Financial Statements; Philanthropy and Charitable Giving; Service Industry

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