Publications

January 1993
Case

Burlington Northern: The ARES Decision (B), Abridged

Keywords: Rail Industry

January 1993 (Revised April 1993)
Case

Chadwick, Inc.: The Balanced Scorecard

The pharmaceutical division of a diversified company has been asked to develop a Balanced Scorecard. Research and development projects take about ten years to bring a new product to the marketplace and the division depends on good relations and active feedback from its... View Details

Keywords: Balanced Scorecard; Performance Evaluation; Customer Relationship Management; Goals and Objectives; Customer Satisfaction; Research and Development; Marketplace Matching; Financial Condition; Product Launch; Pharmaceutical Industry

Educators

Purchase

December 1992 (Revised March 1997)
Case

Peoria Engine Plant (A)

By: Robert S. Kaplan and Amy P. Hutton

Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details

Keywords: Cost Management; Cost Accounting; Budgets and Budgeting; Earnings Management; Reports; Financial Reporting; Management Analysis, Tools, and Techniques; Performance Improvement; Performance Productivity; Factories, Labs, and Plants; Auto Industry

December 1992 (Revised May 1999)
Supplement

Peoria Engine Plant (B)

By: Amy P. Hutton and Robert S. Kaplan

Designed to supplement Peoria Engine Plant (A). View Details

Keywords: Auto Industry

December 1992 (Revised May 1993)
Case

Porsche AG

Describes the financial management of the research and development departments of an automobile manufacturer and technology supplier. Existing cost systems measure accurately the costs incurred by department and by project. But little formal information is provided... View Details

Keywords: Financial Management; Cost Accounting; Research and Development; Machinery and Machining; Auto Industry; Technology Industry

November 1992 (Revised June 1993)
Case

Euclid Engineering

Keywords: Engineering

November 1992
Article

From ABC to ABM

November 1992
Article

In Defense of Activity-Based Cost Management

Keywords: Cost Management

September 1992
Teaching Note

Burlington Northern: The ARES Decision (A) and (B) TN

By: Robert S. Kaplan and Julie H. Hertenstein

Teaching Note for (9-191-122) and (9-191-123). View Details

Keywords: Rail Industry

September 1992
Article

Activity-based Systems: Measuring the Costs of Resource Usage

By: Robert S. Kaplan and Robin Cooper

Keywords: Measurement and Metrics; System; Cost

January–February 1992
Article

The Balanced Scorecard: Measures that Drive Performance

By: Robert S. Kaplan and David Norton

Keywords: Balanced Scorecard; Measurement and Metrics; Performance

October 1991 (Revised September 1998)
Case

Maxwell Appliance Controls

A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details

Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry