Publications

Keywords: Cost

April 2006 (Revised November 2020)
Background Note

Time-Driven Activity-Based Costing

Introduces the role for time-driven activity-based costing. Identifies the value from an accurate costing model, describes the difficulties of traditional ABC, and illustrates how time-driven ABC provides a simpler and more powerful method. View Details

Keywords: Activity Based Costing and Management; Management Analysis, Tools, and Techniques; Value

Educators

June 2005
Teaching Note

Midwest Office Products (TN)

Teaching Note to (9-104-073). View Details

Keywords: Computer Industry; Service Industry

January 2005
Tutorial

Buying Time

Managers must frequently make decisions involving trade-offs between cash flows to be paid or received at different points in time. Accountants, in turn, must describe transactions that involve the payment and/or receipt of cash far in the future. This interactive... View Details

Keywords: Cash Flow; Value; Interest Rates; Financial Statements

June 2004
Teaching Note

First Commonwealth Financial Corporation (TN)

Teaching Note to (9-104-042). View Details

Keywords: Financial Services Industry; Banking Industry; Pennsylvania

spring 1973
Article

A Stochastic Model for Auditing

Keywords: Mathematical Methods; Accounting Audits

July 1988 (Revised January 1989)
Case

Mueller-Lehmkuhl GmbH (Abridged)

April 2002
Teaching Note

Anagene, Inc. TN

Teaching Note for (9-102-030). View Details

Keywords: Entrepreneurship; Public Ownership; Sales; Production; Forecasting and Prediction; Volume; Governing and Advisory Boards; Cost Accounting; Business or Company Management; Financial Reporting; Strategy; Performance Capacity; Biotechnology Industry

January 1988
Teaching Note

Ingersoll Milling Machine Co., Teaching Note

Keywords: Teaching; Information

October 2001
Exercise

Liability Problems

This case provides three examples of the recognition and measurement of liabilities. The first focuses on recognizing when employees have rendered services for which future period benefits have been earned, that is, whether unused vacation, sick, and personal days at... View Details

Keywords: Cash; Annuities; Interest Rates; Compensation and Benefits; Employees; Wages; Problems and Challenges; Value

January 1972
Article

Stochastic Growth Models

Keywords: Growth and Development

May 1987 (Revised November 1998)
Case

John Deere Component Works (A)

The division has recognized the inadequacies of its existing, traditional cost system for estimating product costs. Describes the innovative activity-based system that was developed to more accurately trace overhead costs to individual products. Provides students with... View Details

Keywords: Activity Based Costing and Management; Cost Accounting; Cost Management; Cost vs Benefits; Production; Budgets and Budgeting; Innovation and Invention; Innovation and Management; Consumer Products Industry

Educators

1976
Report

Tax Policies of U.S. and Foreign Nations in Support of R&D and Innovation

Keywords: Taxation; Policy; Research and Development; Innovation and Invention

28 Feb 2012
First Look

First Look: Feb. 28

greater risk and thus affects resource allocation. Download the paper: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1999484 Big BRICs, Weak Foundations: The Beginning of Public Elementary Education in Brazil, Russia, India, and China Authors:Latika Chaudhary,... View Details

Keywords: Sean Silverthorne

21 Feb 2012
First Look

First Look: Feb. 21

such as performance-based promotion. Big BRICs, Weak Foundations: The Beginning of Public Elementary Education in Brazil, Russia, India, and China Authors:Latika Chaudhary, Aldo Musacchio, Steven Nafziger, and Se Yan... View Details

Keywords: Sean Silverthorne

05 Feb 2013
First Look

First Look: Feb. 5

the strategic significance of adjustment costs in technology adoption, both within and beyond the firm boundary. Download the paper: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1618840 Managing Risks: Towards a Contingency Theory of Enterprise Risk Management... View Details

Keywords: Sean Silverthorne

2017
Chapter

Venture Capital Data: Opportunities and Challenges

By: Steven N. Kaplan and Josh Lerner

This paper describes the available data and research on venture capital investments and performance. We comment on the challenges inherent in those data and research as well as possible opportunities to do better. View Details

Keywords: Venture Capital; Analytics and Data Science; Research

21 Feb 2017
First Look

First Look at New Research: February 21

and Robert S. Kaplan Abstract—Previous studies have documented wide variation in health-care spending and prices; however, the causes for the variation in supply purchase prices across providers are not well... View Details

Keywords: Carmen Nobel

Article

Formal Measures in Informal Management: Can a Balanced Scorecard Change a Culture?

By: Robert Gibbons and Robert S. Kaplan

Agency theorists, historically, have analyzed what kinds of performance measures should be used in formal incentive contracts. For example, after Kaplan-Norton proposed a balanced scorecard of both financial and non-financial measures, some envisioned its role only in... View Details

Keywords: Relational Contracts; Performance Measurement; Informal Management; Balanced Scorecard; Economics; Mathematical Methods