Robert Steven Kaplan - Publications - Faculty & Research

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

Keywords: Organizational Change and Adaptation; Motivation and Incentives; Management Practices and Processes; Groups and Teams; Performance Efficiency; Performance Improvement; Manufacturing Industry; Auto Industry

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Research Opportunities in Management Accounting

By: Robert S. Kaplan

Keywords: Accounting; Management; Research; Opportunities

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September 1993 (Revised December 1993)
Case

Cott Corp.: Private Label in the 1990s

By: Ray A. Goldberg and Robert S. Kaplan

Private label cola, Cott, gets 30% of the market in Canada. How does it move into the U.S. market? How do retailers evaluate its benefit costs? Does Cott use an existing structure or build new ones? Does Cott diversify from drink to snack foods? View Details

Keywords: Private Sector; Cost Management; Labels; Growth and Development Strategy; Market Entry and Exit; Industry Structures; Diversification; Food and Beverage Industry

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September 1993
Background Note

The Private Label Movement

By: Robert S. Kaplan and Ray A. Goldberg

Private labels, previously weak in the U.S. market, are making inroads in the United States and Canada. Reasons for this include a weak economy, better quality of private label goods, and a desire by retailers to increase profitability. View Details

Keywords: Brands and Branding; Retail Industry; United States; Canada

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September–October 1993
Article

Putting the Balanced Scorecard to Work

By: Robert S. Kaplan and David Norton

Keywords: Balanced Scorecard

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Implementing New Knowledge: The Case of Activity-Based Costing

Management Accounting (1984-1994): Development of New Practice and Theory

Nippon Kayaku TN

Topcon Corporation: Production Control System

Topcon Corporation: Production Control System TN

Yamanouchi Pharmaceutical Co., Ltd. TN

Sumitomo Electric Industries, Ltd.: The Kaizen Program

Sumitomo Electric Industries, Ltd.: The Kaizen Program TN

Citizen Watch Company, Ltd.: Cost Reduction for Mature Products TN

Mitsubishi Kasei Corporation: Product Line Cost System

Mitsubishi Kasei Corporation: Product Line Cost System TN

Taiyo Group, The: The Bunsha Philosophy TN

Yamanouchi Pharmaceutical Co., Ltd.

Flexible Budgeting in an Activity-Based Costing Framework

Citizen Watch Co., Ltd.: Cost Reduction for Mature Products

Romeo Engine Plant

Research Opportunities in Management Accounting

Cott Corp.: Private Label in the 1990s

The Private Label Movement

Putting the Balanced Scorecard to Work

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