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    • All HBS Web  (3,149)
      • Faculty Publications  (380)

      Activity Based CostingRemove Activity Based Costing →

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      • April 1998 (Revised September 1998)
      • Case

      Classic Pen Company, The: Developing an ABC Model

      By: Robert S. Kaplan
      Classic Pen has diversified from its core blue and black pen business by introducing new specialized colors. But costs have risen and margins on blue and black pens are decreasing. The controller turns to activity-based costing (ABC) for an explanation. View Details
      Keywords: Activity Based Costing and Management; Manufacturing Industry
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      Kaplan, Robert S. "Classic Pen Company, The: Developing an ABC Model." Harvard Business School Case 198-117, April 1998. (Revised September 1998.)
      • March 1998 (Revised April 1998)
      • Case

      Lehigh Steel

      By: V.G. Narayanan and Laura Donohue
      Lehigh Steel is a specialty steel manufacturer that plummeted from record profits to record losses in less than three years, driven by an inability to distinguish between profitable and unprofitable business. The scale and growth of service activities and overhead... View Details
      Keywords: Measurement and Metrics; Product; Cost; Activity Based Costing and Management; Profit; Accounting; Corporate Finance; Steel Industry
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      Narayanan, V.G., and Laura Donohue. "Lehigh Steel." Harvard Business School Case 198-085, March 1998. (Revised April 1998.)
      • 1998
      • Working Paper

      Some Evidence on the Optimal Welfare State Based on Subjective Data

      By: Rafael Di Tella and Robert MacCulloch
      It is often difficult to evaluate all the costs and benefits of the welfare state. This paper suggests an alternative approach based on surveys of citizen satisfaction with welfare programs. In the first part of the paper we estimate the level of unemployment benefits... View Details
      Keywords: Personal Characteristics; Employment; Surveys; Programs; Government and Politics; Age; Income; Residency; Welfare; Governing Rules, Regulations, and Reforms; Cost vs Benefits; Satisfaction; United Kingdom
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      Di Tella, Rafael, and Robert MacCulloch. "Some Evidence on the Optimal Welfare State Based on Subjective Data." Harvard Business School Working Paper, No. 98-092, March 1998.
      • February 1998 (Revised September 1998)
      • Case

      Insteel Wire Products: ABM at Andrews

      By: V.G. Narayanan and Ratna G. Sarkar
      Insteel implements an activity-based costing (ABC) system in 1996. It finds pallet nails to be its most profitable product and decides to expand the number of cells making pallet nails from two to four. A repeat of the ABC study in 1997 shows pallet nails have become... View Details
      Keywords: Cost Accounting; Expansion; Resource Allocation; Activity Based Costing and Management
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      Narayanan, V.G., and Ratna G. Sarkar. "Insteel Wire Products: ABM at Andrews." Harvard Business School Case 198-087, February 1998. (Revised September 1998.)
      • 1998
      • Journal Article

      Ford's Model-T: Pricing over the Product Life Cycle

      By: Ramon Casadesus-Masanell
      The pricing decisions monopolistic firms make over time are determined to a large extent by the complex interplay of two distinct sets of elements: demand- and supply-based considerations. Demand factors include the possibilities of (a) exercising dynamic price... View Details
      Keywords: Experience and Expertise; Decisions; Forecasting and Prediction; Cost; Price; Information; Demand and Consumers; Monopoly; Product; Sales; Complexity; Auto Industry
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      Casadesus-Masanell, Ramon. "Ford's Model-T: Pricing over the Product Life Cycle." Abante: Estudios en dirección de empresas 1, no. 2 (1998): 143–65.
      • November 1997 (Revised May 1998)
      • Teaching Note

      Indianapolis: Activity-Based Costing of City Services (A) and (B) TN

      By: Robert S. Kaplan
      Teaching Note for (9-196-115) and (9-196-117). View Details
      Keywords: Activity Based Costing and Management; City
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      Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (A) and (B) TN." Harvard Business School Teaching Note 198-066, November 1997. (Revised May 1998.)
      • July 1997 (Revised August 1997)
      • Case

      numeric investors l.p.

      By: Andre F. Perold and Brian J. Tierney
      Numeric Investors manages equity portfolios with the use of a momentum model and a value model. The momentum model is based on earnings surprise and analysts' revisions of their earnings estimates. The firm offers long-short as well as long-only strategies, and its... View Details
      Keywords: Asset Management; Cost; Equity; Financial Strategy; Investment; Investment Portfolio; Management; Product Development; Performance Efficiency; Business Strategy
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      Perold, Andre F., and Brian J. Tierney. "numeric investors l.p." Harvard Business School Case 298-012, July 1997. (Revised August 1997.)
      • April 1997
      • Background Note

      Using ABC to Manage Customer Mix and Relationships

      By: Robert S. Kaplan
      Describes applying activity-based costing to manage customer relationships. Links cost-to-serve to net margins earned with individual customers. View Details
      Keywords: Customer Relationship Management; Activity Based Costing and Management
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      Kaplan, Robert S. "Using ABC to Manage Customer Mix and Relationships." Harvard Business School Background Note 197-094, April 1997.
      • March 1997 (Revised June 1999)
      • Background Note

      Using Activity-Based Costing with Budgeted Expenses and Practical Capacity

      By: Robert S. Kaplan
      Describes how activity-based costing (ABC) should be applied with: 1) budgeted, not historical, expenses and 2) assigning the costs of capacity resources. View Details
      Keywords: Cost Accounting; Activity Based Costing and Management; Budgets and Budgeting
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      Kaplan, Robert S. "Using Activity-Based Costing with Budgeted Expenses and Practical Capacity." Harvard Business School Background Note 197-083, March 1997. (Revised June 1999.)
      • February 1997 (Revised June 1999)
      • Background Note

      Committed and Flexible Resources

      By: Robert S. Kaplan
      Stresses the difference between costs committed in advance of knowing actual demand (committed costs) and cost incurred proportional to demand. Committed costs appear fixed since their supply is independent of the amount actually used. Flexible resources are supplied... View Details
      Keywords: Cost
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      Kaplan, Robert S. "Committed and Flexible Resources." Harvard Business School Background Note 197-078, February 1997. (Revised June 1999.)
      • February 1997 (Revised July 2001)
      • Background Note

      Introduction to Activity-Based Costing

      By: Robert S. Kaplan
      Introduces the fundamental notions of activity-based costing (ABC). Motivates ABC by means of a simple example, a single and a diversified pen factory. Proceeds to show how ABC assigns costs more accurately to products and customers by: 1) identifying the activities... View Details
      Keywords: Activity Based Costing and Management
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      Kaplan, Robert S. "Introduction to Activity-Based Costing." Harvard Business School Background Note 197-076, February 1997. (Revised July 2001.)
      • February 1997
      • Case

      Enron Development Corp.: The Dabhol Power Project in Maharashtra, India (B) (Abridged)

      By: Louis T. Wells Jr.
      A new administration takes power in a state in India and cancels a power project agreed upon by the previous state government and a U.S.-based energy company. The project cancellation is based on allegations of irregularities, exorbitant costs, and political pressures. View Details
      Keywords: Energy Generation; Fairness; Cost; Cross-Cultural and Cross-Border Issues; Policy; Government and Politics; Contracts; Market Entry and Exit; Negotiation Process; Conflict Management; Energy Industry
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      Wells, Louis T., Jr. "Enron Development Corp.: The Dabhol Power Project in Maharashtra, India (B) (Abridged)." Harvard Business School Case 797-086, February 1997.
      • January 1997 (Revised December 1999)
      • Case

      OXO International

      By: H. Kent Bowen, Marilyn Matis and Sylvie Ryckebusch
      OXO, a kitchen tools and gadgets company, was started by a businessman who had 30 years of experience in the housewares industry. With his wife and son as founders, he creates a new niche in the gadgets industry for high-end gourmet stores. The company has headquarters... View Details
      Keywords: Entrepreneurship; Supply Chain Management; Production; Design; Ownership; Business Startups; Acquisition; Consumer Products Industry; Asia; New York (city, NY); Connecticut
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      Bowen, H. Kent, Marilyn Matis, and Sylvie Ryckebusch. "OXO International." Harvard Business School Case 697-007, January 1997. (Revised December 1999.)
      • November 1996 (Revised March 2001)
      • Case

      Sime Darby Berhad (A): 1995

      By: Tarun Khanna, Michael Y. Yoshino and Danielle J. Melito
      Sime Darby is one of South Asia's largest regional conglomerates. In 1995, it is contemplating entry into the fast-growing financial services sector in Malaysia through the acquisition of a Malaysian bank. This is in keeping with its activities mirroring those of the... View Details
      Keywords: Acquisition; Business Conglomerates; Economy; Capital Markets; Emerging Markets; Business and Government Relations; Corporate Strategy; Value Creation; Financial Services Industry; Malaysia
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      Khanna, Tarun, Michael Y. Yoshino, and Danielle J. Melito. "Sime Darby Berhad (A): 1995." Harvard Business School Case 797-017, November 1996. (Revised March 2001.)
      • September 1996 (Revised July 1997)
      • Case

      Grupo Sidek (A)

      By: Kenneth A. Froot and Alberto Moel
      A large Mexican conglomerate, active in tourism, real estate, and steel, is faced with difficult macroeconomic conditions beginning with the Peso crisis of December 1994. The conglomerate had extensive dollar-indexed liabilities and was caught in a crunch when the... View Details
      Keywords: Foreign Exchange; Real Estate; Debt Policy; Tourism; Steel; Business Conglomerates; Macroeconomics; Currency Exchange Rate; Crisis Management; Valuation; Mexico
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      Froot, Kenneth A., and Alberto Moel. "Grupo Sidek (A)." Harvard Business School Case 297-022, September 1996. (Revised July 1997.)
      • April 1996 (Revised April 1996)
      • Case

      Activity-Based Management at Stream International

      By: Robert S. Kaplan and Norman Klein
      Stream International's Crawfordsville, Indiana facilities undertake the design and implementation of an activity-based costing project. After analyzing the costs assigned to 161 work activities, Crawfordsville managers present five proposals for change based on ABM... View Details
      Keywords: Organizational Change and Adaptation; Change Management; Activity Based Costing and Management; Indiana
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      Kaplan, Robert S., and Norman Klein. "Activity-Based Management at Stream International." Harvard Business School Case 196-134, April 1996. (Revised April 1996.)
      • March 1996 (Revised April 2006)
      • Case

      Global Equity Markets: The Case of Royal Dutch and Shell

      By: Kenneth A. Froot and Andre F. Perold
      Royal Dutch and Shell common stocks are securities with linked cash flow, so that the ratio of their stock prices should be fixed. In fact, the ratio is highly variable, moving with the markets where the securities are intensively traded. Royal Dutch trades more... View Details
      Keywords: International Equity Markets; International Cost Of Capital; Cross-border Valuation; International Finance; Equity; Cost of Capital; Valuation; Cash Flow
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      Froot, Kenneth A., and Andre F. Perold. "Global Equity Markets: The Case of Royal Dutch and Shell." Harvard Business School Case 296-077, March 1996. (Revised April 2006.)
      • February 1996 (Revised November 2003)
      • Case

      Indianapolis: Activity-Based Costing of City Services (A)

      By: Robert S. Kaplan
      A new administration in the City of Indianapolis is initially determined to privatize many municipal services. Before taking this action, however, the city managers want to know the current cost of performing these services with the municipal workers. Existing... View Details
      Keywords: Cost Management; Public Sector; Activity Based Costing and Management; Service Delivery; Privatization; City; Indianapolis
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      Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (A)." Harvard Business School Case 196-115, February 1996. (Revised November 2003.)
      • May 1995 (Revised April 1998)
      • Case

      AT&T Paradyne

      By: Robert S. Kaplan
      A company making data communication devices has adopted a Total Quality philosophy for working with suppliers, employees, and customers. The finance group finds its existing cost system has become obsolete because of a shift from manual to automatic production... View Details
      Keywords: Decisions; Product; Corporate Accountability; Activity Based Costing and Management; System; Performance Efficiency; Financial Reporting; Operations; Technology Industry; Telecommunications Industry
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      Kaplan, Robert S. "AT&T Paradyne." Harvard Business School Case 195-165, May 1995. (Revised April 1998.)
      • April 1995 (Revised April 1995)
      • Case

      Pillsbury: Customer Driven Reengineering

      By: Robert S. Kaplan
      Pillsbury is transforming itself from an integrated producer of flour and bakery products to a value-added supplier of premium branded products. After initial successes applying activity-based costing to manufacturing operations, two senior executives decide to... View Details
      Keywords: Organizational Change and Adaptation; Production; Cost Management; Activity Based Costing and Management; Customer Value and Value Chain; Food and Beverage Industry
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      Kaplan, Robert S. "Pillsbury: Customer Driven Reengineering." Harvard Business School Case 195-144, April 1995. (Revised April 1995.)
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