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Publications

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    • Faculty Publications  (362)

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    • All HBS Web  (1,564)
      • Faculty Publications  (362)

      Cost AccountingRemove Cost Accounting →

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      • May 1987 (Revised October 1996)
      • Case

      Murray Ohio Manufacturing Co.

      By: Krishna G. Palepu
      After a record year in 1983, Murray Ohio's earnings declined in 1984. The company was faced with competition from cheap imports and was experiencing declining margins. Students are asked to analyze the company's 1984 financial statements and predict whether there is... View Details
      Keywords: Financial Statements; Financial Reporting; Business Divisions; Cost Management; Spending; Decision Making; Change Management; Problems and Challenges; Management Systems; Manufacturing Industry
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      Palepu, Krishna G. "Murray Ohio Manufacturing Co." Harvard Business School Case 187-178, May 1987. (Revised October 1996.)
      • April 1987 (Revised October 1989)
      • Case

      Winchell Lighting, Inc. (A)

      By: Robin Cooper and Robert S. Kaplan
      Designed to teach students how to trace marketing costs to products. View Details
      Keywords: Cost Accounting; Marketing; Consumer Products Industry
      Citation
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      Cooper, Robin, and Robert S. Kaplan. "Winchell Lighting, Inc. (A)." Harvard Business School Case 187-074, April 1987. (Revised October 1989.)
      • March 1987 (Revised July 1996)
      • Case

      Kansas City Zephyrs Baseball Club, Inc.

      By: Kenneth A. Merchant, Krishna G. Palepu and Joseph P. Mulloy
      Describes a dispute between the owners of the major league baseball teams and the players' union about the profitability of the baseball teams. The issue is important because of the ongoing collective bargaining negotiations. A consultant is brought in to decide... View Details
      Keywords: State Ownership; Compensation and Benefits; Entrepreneurship; For-Profit Firms; Accounting; Activity Based Costing and Management; Resource Allocation; Cost Accounting; Cost Management; Labor and Management Relations; Financial Management; Sports; Sports Industry; Kansas
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      Merchant, Kenneth A., Krishna G. Palepu, and Joseph P. Mulloy. "Kansas City Zephyrs Baseball Club, Inc." Harvard Business School Case 187-088, March 1987. (Revised July 1996.)
      • 1986
      • Chapter

      Strategic Cost Analysis

      By: Robert S. Kaplan
      Keywords: Cost Accounting; Strategy
      Citation
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      Kaplan, Robert S. "Strategic Cost Analysis." In Cost Accounting for the '90s: The Challenge of Technological Change. Montvale, NJ: National Association of Accountants, 1986.
      • June 1986
      • Case

      Premier Furniture Co.

      By: Thomas R. Piper
      A credit analyst for a furniture manufacturer is confronted with two customers who have exceeded their credit limits. The financial performance of each has been weak, and one of the customers has a highly leveraged balance sheet. Industry conditions are weak; the... View Details
      Keywords: Cost vs Benefits; Financial Statements; Credit; Sales; Manufacturing Industry
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      Piper, Thomas R. "Premier Furniture Co." Harvard Business School Case 286-130, June 1986.
      • 1986
      • Article

      The Role for Empirical Research in Management Accounting

      By: Robert S. Kaplan
      Keywords: Cost Accounting; Research
      Citation
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      Kaplan, Robert S. "The Role for Empirical Research in Management Accounting." Accounting, Organizations and Society 11, nos. 4-5 (1986): 429–452.
      • 1985
      • Chapter

      Accounting Lag: The Obsolescence of Cost Accounting Systems

      By: Robert S. Kaplan
      Keywords: Cost Accounting
      Citation
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      Kaplan, Robert S. "Accounting Lag: The Obsolescence of Cost Accounting Systems." Chap. 5 in The Uneasy Alliance: Managing the Productivity-Technology Dilemma, edited by R. Hayes, K. Clark, and C. Lorenz, 195–226. Boston: Harvard Business School Press, 1985.
      • spring 1985
      • Article

      Cost Accounting: A Revolution in the Making

      By: Robert S. Kaplan
      Keywords: Cost Accounting; Change
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      Kaplan, Robert S. "Cost Accounting: A Revolution in the Making." Corporate Accounting (spring 1985): 10–16.
      • March 1985 (Revised November 1985)
      • Case

      Wilmington Tap and Die

      By: Robert S. Kaplan
      The general manager of a division manufacturing taps and dies must decide whether to continue a major capital investment program. The program was designed to replace aging mechanical machines with modern, electronically controlled equipment. A post-audit, after an... View Details
      Keywords: Capital Budgeting; Investment; Accounting Audits; Cost Management; Technological Innovation; Information Technology; Performance Productivity; Production; Management Analysis, Tools, and Techniques; Manufacturing Industry
      Citation
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      Kaplan, Robert S. "Wilmington Tap and Die." Harvard Business School Case 185-124, March 1985. (Revised November 1985.)
      • Article

      Evolution of Management Accounting

      By: Robert S. Kaplan
      Keywords: Cost Accounting
      Citation
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      Kaplan, Robert S. "Evolution of Management Accounting." Accounting Review 59, no. 3 (July 1984): 390–418.
      • 1977
      • Book

      Management Accounting and Control of Data Processing

      By: R. L. Nolan
      Keywords: Management; Cost Accounting; Data and Data Sets
      Citation
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      Nolan, R. L. Management Accounting and Control of Data Processing. NY: National Association of Accountants, 1977.
      • 1977 - 1977
      • Lecture

      Applications of Quantitative Models in Managerial Accounting: A State of the Art Survey

      By: Robert Kaplan
      Keywords: Cost Accounting; Mathematical Methods
      Citation
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      Kaplan, Robert. "Applications of Quantitative Models in Managerial Accounting: A State of the Art Survey." Lecture at the University of Wisconsin Robert Beyer Lecture Series, University of Wisconsin, 1977.
      • September 1976
      • Case

      Del Norte Paper Co. (A)

      By: William A. Sahlman
      Deals with a transfer pricing problem in a complex, international situation. A broad range of issues are present in the case, or are needed for a thorough case analysis. Such issues include: relevant costs; the appropriateness of profit centers; the appropriateness of... View Details
      Keywords: International Accounting; Cost Management; Business Divisions; Profit Sharing; Profit
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      Sahlman, William A. "Del Norte Paper Co. (A)." Harvard Business School Case 177-034, September 1976.
      • Research Summary

      By: Srikant M. Datar
      Datar's research interests are in the cost management and management control areas. He has published his research on activity-based management, quality, productivity, time-based competition, new product development, bottleneck management, incentives and ... View Details
      • Research Summary

      Cost Management and Management Control Systems in Hospitals

      By: V.G. Narayanan

       Hospitals tend not to have very good cost accounting and control systems. More broadly,  there is enormous opportunity for managing costs and aligning incentives in the health care industry. I am studying how cost accounting methods can be used to... View Details

      • Research Summary

      Current Research

      By: Leslie K. John

      Professor John is a behavioral scientist who uses both laboratory and field experiments to investigate questions that are at the intersection of marketing, organizational behavior, and public policy.

      Professor John’s work has been published in leading... View Details

      • Forthcoming
      • Article

      From Bupkis to Sechel in Health Care

      By: Regina E. Herzlinger and Richard Boxer
      Fifty years ago, famed economist Milton Friedman declared that “The social responsibility of business is to increase its profits.” This free market manifesto was adopted by the healthcare industry as well. But transactional has evolved into transformational with the... View Details
      Keywords: Corporate Accountability; Customer Focus and Relationships; Corporate Social Responsibility and Impact; Health Industry
      Citation
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      Herzlinger, Regina E., and Richard Boxer. "From Bupkis to Sechel in Health Care." JAMA, the Journal of the American Medical Association (forthcoming).
      • Forthcoming
      • Book

      Innovating in Healthcare: Creating Breakthrough Tech, Services, Drugs, Products, and Business Models

      By: Regina E. Herzlinger
      Innovating in Healthcare offers effective approaches for designing, reworking, and implementing innovative healthcare services, products, and business models. It will help anyone working in healthcare service or product development, from hospitals to startups,... View Details
      Keywords: Health Care and Treatment; Service Delivery; Product Development; Business Model; Innovation and Invention; Health Industry
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      Herzlinger, Regina E. Innovating in Healthcare: Creating Breakthrough Tech, Services, Drugs, Products, and Business Models. Boston, MA: John Wiley & Sons, forthcoming.
      • Teaching Interest

      Overview

      By: Regina E. Herzlinger
      Course Requirements

      Students are required to prepare a business plan, which employs the framework of this course, to explore an entrepreneurial opportunity in health care, and to evaluate their classmates' plans.

      Career Focus

      For... View Details
      Keywords: Healthcare; Healthcare Industry; Healthcare Innovation; Healthcare Costs; Healthcare Operations; Healthcare Organizations; Healthcare Startups; Healthcare Technology; Healthcare Ventures
      • Research Summary

      Overview

      By: Matthew C. Weinzierl

      My academic research centers on uncovering and closing gaps between the theory and reality of tax policy. My main contribution has been to identify and address a mismatch between the goals for taxation typically assumed in theory and the goals the public and... View Details

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