Publications

July 1989 (Revised April 2001)
Case

Kanthal (A)

Multinational company needs an improved cost system to determine the profitability of individual customer orders. Its strategy is to have significant sales and profitability growth without adding additional administrative and support people. The new cost system... View Details

Keywords: Cost Accounting; Earnings Management; Cost Management; Financial Management; Multinational Firms and Management; Business or Company Management; Customer Relationship Management; Sales; Business Strategy; Profit; Electronics Industry

May 1989
Teaching Note

MRC, Inc. (Consolidated), Teaching Note

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

Keywords: Manufacturing Industry

May 1989
Teaching Note

Tektronix: Portable Instruments Division (B), Teaching Note

Teaching Note for (9-188-143). View Details

Keywords: Production; Cost Management; System; Product; Resource Allocation; Management Practices and Processes; Electronics Industry

April 1989 (Revised January 1990)
Case

Texas Instruments: Cost of Quality (B)

A division questions whether to retain, modify, or abandon its cost of quality system now that more direct measures of quality have been adopted. Discusses the role of quality cost measurement in a mature quality management system. View Details

Keywords: Measurement and Metrics; Quality

April 1989
Teaching Note

Texas Instruments: Cost of Quality (A) and (B), Teaching Note

Teaching Note for (9-189-029) and (9-189-111). View Details

Keywords: Texas

March 1989 (Revised March 1999)
Case

Metabo GmbH & Co. KG

A privately owned German power tool company was dissatisfied with its existing cost system. The system could not produce timely accurate reports on cost center operations, and newly purchased automated machines were attracting large overhead costs. A new, highly... View Details

Keywords: Activity Based Costing and Management; Cost; Budgets and Budgeting; Capital Budgeting; Cost Management; Reports; Private Ownership; Business or Company Management; Consumer Products Industry; Germany

March 1989
Article

Connecting the Research-Teaching-Practice Triangle

Keywords: Research; Teaching; Practice

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November 1988
Teaching Note

American Bank, Teaching Note

Teaching Note for (9-187-194). View Details

Keywords: Banking Industry; North and Central America; United States

1988
Chapter

Originality in Management Accounting Systems: Field Studies of the Processes

Keywords: Accounting; Innovation and Management

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September–October 1988
Article

Measure Costs Right: Make the Right Decisions

By: Robin Cooper and Robert S. Kaplan

Keywords: Measurement and Metrics; Cost; Decision Making

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August 1988 (Revised November 1988)
Case

Texas Instruments: Cost of Quality (A)

Texas Instruments implements a Cost of Quality (COQ) system as part of a company-wide "Total Quality Thrust." After several years of operation, group management questions whether or not the COQ system should be updated to make it more useful in identifying areas for... View Details

Keywords: Quality; Performance Improvement