Publications

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

May 1989
Teaching Note

MRC, Inc. (Consolidated), Teaching Note

Teaching Note for (9-277-123). View Details

Keywords: Manufacturing 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

September 1998
Teaching Note

Classic Pen Company: Developing an ABC Model TN

Teaching Note for (9-198-117). 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

November 1997
Teaching Note

Co-operative Bank, The TN

Teaching Note for (9-195-196). View Details

Keywords: Banking Industry

January 1997
Background Note

Assigning Support Department Expenses to Production Cost Centers (B): Flexible Budgets

Describes the use of flexible budgets to assign support/service department costs to production cost centers. View Details

Keywords: Cost; Financial Strategy; Budgets and Budgeting

September 1996 (Revised April 1998)
Case

Mobil USM&R (B): New England Sales and Distribution

The general manager of a local gasoline/distillate sales and distribution business unit must communicate a new strategy to the unit's 300 employees. An initial strategic planning exercise identified a high-priority list of opportunities that blended the parent... View Details

Keywords: Balanced Scorecard; Adoption; Strategic Planning; Customization and Personalization; Management Practices and Processes; Growth and Development Strategy; Measurement and Metrics; Motivation and Incentives; Performance Evaluation; Energy Industry; Mining Industry; United States

November 1995
Background Note

Depreciation, Price Level Adjustments, and the Cost of Capital: Technical Note

Keywords: Cost; Capital; Finance

December 1994
Background Note

Cost System Analysis

Describes six characteristics of cost systems: standard vs. actual costs; job-order vs. process costing; variable vs. full costs; disaggregate vs. aggregate cost accumulation; and specific vs. average rates for labor and overhead. A rewritten version of an earlier... View Details

Keywords: Cost; Analysis; System

September 2013
Supplement

John G. Meara, Boston Children's Hospital, Measuring Costs, TDABC

Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management

January 1993
Case

Burlington Northern: The ARES Decision (B), Abridged

Keywords: Rail Industry

July 1991 (Revised May 1999)
Teaching Note

Winchell Lighting, Inc. (A) and (B) TN

Teaching Note for (9-187-074) and (9-187-075). View Details

November 1990 (Revised May 1999)
Teaching Note

Analog Devices, Inc.: The Half-Life System, Teaching Note

Teaching Note for (9-190-061). View Details

Keywords: Hardware

November 1990 (Revised May 1999)
Teaching Note

Metabo GmbH & Co. KG, Teaching Note

Teaching Note for (9-189-146). View Details

Keywords: Germany

May 1991
Case

Bureau of Engraving and Printing, The: Determining the True Cost of Money (A)

Keywords: Money

October 1990
Case

Manufacturers Hanover Corp.: Customer Profitability Report

Banking company noting declining profitability from its traditional lending activities has started to measure the total profitability of its lending relationships. A loan pricing model estimates the profit and return-on-equity from commercial loans. Additional work was... View Details

Keywords: Investment Return; Revenue; Commercial Banking; Banks and Banking; Customer Value and Value Chain; Banking Industry