Publications

spring 1991
Article

New Systems for Measurement and Control

Keywords: System; Measurement and Metrics

February 1991
Case

Burlington Northern: The ARES Decision (A)

By: Julie H. Hertenstein and Robert S. Kaplan

Burlington Northern's decision whether to invest in ARES, an automated train control system, is a ($350 million) strategic investment in information technology. Although set in a service industry (railroad) the issues around this decision arise in many organizations... View Details

Keywords: Investment; Rail Transportation; Information Technology; Competitive Strategy; Performance Evaluation; Performance Effectiveness; Cost vs Benefits; Technology Adoption; Technological Innovation; Customers; Quality; Rail Industry

February 1991
Case

Burlington Northern: The ARES Decision (B)

By: Julie H. Hertenstein and Robert S. Kaplan

The ARES team formally proposes that Burlington Northern implement the ARES system. The project meets resistance. In light of financial restructuring and high level of debt, executives wonder whether the company can afford ARES. Weak links during the ARES development... View Details

Keywords: Accounting Audits; Restructuring; Cost vs Benefits; Decision Choices and Conditions; Borrowing and Debt; Capital Budgeting; Projects; Technology Adoption; Service Industry

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

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

Article

Contribution Margin Analysis: No Longer Relevant/Strategic Cost Management: The New Paradigm

Keywords: Accounting; Cost; Management; Finance

fall 1990
Article

Measures for Manufacturing Excellence: A Summary

Keywords: Measurement and Metrics; Production; Information

September 1990 (Revised May 1999)
Teaching Note

Texas Eastman Co., Teaching Note

Teaching Note for (9-190-039). View Details

Keywords: Texas

July 1990 (Revised October 1997)
Case

Siemens Electric Motor Works (A) (Abridged)

Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details

Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry

1990
Chapter

Limitations of Cost Accounting in Advanced Manufacturing Environments

Keywords: Cost Accounting; Manufacturing Industry

1990
Book

Measures for Manufacturing Excellence

Keywords: Manufacturing Industry

March 1990 (Revised June 1993)
Case

Analog Devices, Inc.: The Half-Life System

The company has committed to major improvements in quality, cost, and on-time delivery performance. Despite strong senior management support, however, the actual rate of improvement was disappointing until a new measurement philosophy was introduced. The new approach... View Details

Keywords: Quality; Performance Improvement; Earnings Management; Financial Reporting; Organizational Change and Adaptation; Performance Productivity; Business or Company Management; Cost Management; Measurement and Metrics; Management Teams; Semiconductor Industry

February 1990 (Revised May 1999)
Teaching Note

Kanthal (A) and (B), Teaching Note

Teaching Note for (9-190-002) and (9-190-003). View Details

Keywords: Teaching; Information

February 1990
Article

The Four Stage Model of Cost Systems Design

Keywords: Cost; System; Design

winter 1990
Article

Accounting for Technology Costs

Keywords: Accounting; Information Technology; Cost

October 1989 (Revised June 1993)
Case

Texas Eastman Co.

The company as part of a commitment to Total Quality Management has installed a computer system that accumulates 30,000 observations on its processes every 2-4 hours. Operating people have found the monthly summaries of financial performance not too useful in this... View Details

Keywords: Quality; Information Technology; Reports; Business or Company Management