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- Faculty Publications (436)
- 1987
- Chapter
How Cost Accounting Systematically Distorts Product Costs
By: Robert S. Kaplan and Robin Cooper
Kaplan, Robert S., and Robin Cooper. "How Cost Accounting Systematically Distorts Product Costs." Chap. 8 in Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 204–228. Boston: Harvard Business School Press, 1987.
- 1987
- Introduction
The Role of Field Studies in Accounting Research and the Development of Accounting
By: Robert S. Kaplan
Keywords: Accounting
- June 1987 (Revised May 1990)
- Case
John Deere Component Works (B)
By: Robert S. Kaplan
Having installed an activity-based system, the division is now exploring the insight provided by that system. In particular, it is studying the economics of lot-size process planning and product mix management. View Details
Keywords: Activity Based Costing and Management; Production; Business or Company Management; Planning; Cost Accounting; Cost Management; Product Marketing; Management Practices and Processes; Consumer Products Industry; Agriculture and Agribusiness Industry
Kaplan, Robert S. "John Deere Component Works (B)." Harvard Business School Case 187-108, June 1987. (Revised May 1990.)
- June 1987 (Revised August 1988)
- Case
American Bank
By: Robert S. Kaplan
American Bank is developing a new system to compute product costs. The deregulated, more competitive environment for commercial banks has created both problems and opportunities for banking operations. In order to price existing products and assess the desirability of... View Details
Keywords: System; Consolidation; Commercial Banking; SWOT Analysis; Fair Value Accounting; Cost Management; Price; Banking Industry; North and Central America; United States
Kaplan, Robert S. "American Bank." Harvard Business School Case 187-194, June 1987. (Revised August 1988.)
- May 1987 (Revised November 1998)
- Case
John Deere Component Works (A)
By: Robert S. Kaplan
The division has recognized the inadequacies of its existing, traditional cost system for estimating product costs. Describes the innovative activity-based system that was developed to more accurately trace overhead costs to individual products. Provides students with... View Details
Keywords: Activity Based Costing and Management; Cost Accounting; Cost Management; Cost vs Benefits; Production; Budgets and Budgeting; Innovation and Invention; Innovation and Management; Consumer Products Industry
Kaplan, Robert S. "John Deere Component Works (A)." Harvard Business School Case 187-107, May 1987. (Revised November 1998.)
- 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
Cooper, Robin, and Robert S. Kaplan. "Winchell Lighting, Inc. (A)." Harvard Business School Case 187-074, April 1987. (Revised October 1989.)
- April 1987 (Revised June 1987)
- Supplement
Winchell Lighting, Inc. (B)
By: Robin Cooper and Robert S. Kaplan
Supplements the (A) case. View Details
Cooper, Robin, and Robert S. Kaplan. "Winchell Lighting, Inc. (B)." Harvard Business School Supplement 187-075, April 1987. (Revised June 1987.)
- 1987
- Book
Relevance Lost: The Rise and Fall of Management Accounting
By: Robert S. Kaplan and H. Thomas Johnson
Kaplan, Robert S., and H. Thomas Johnson. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987.
- January 1987
- Article
The Rise and Fall of Management Accounting
By: Robert S. Kaplan
Kaplan, Robert S. "The Rise and Fall of Management Accounting." Management Accounting (January 1987): 22–30.
- November 1986 (Revised May 1999)
- Teaching Note
Union Pacific (A), (B), and Introduction, Teaching Note
By: Robert S. Kaplan
Keywords: Rail Industry
- March–April 1986
- Article
Must CIM be Justified by Faith Alone?
By: Robert S. Kaplan
Kaplan, Robert S. "Must CIM be Justified by Faith Alone?" Harvard Business Review 64, no. 2 (March–April 1986): 87–95.
- February 1986 (Revised June 1987)
- Case
Ingersoll Milling Machine Co.
By: Robin Cooper and Robert S. Kaplan
Keywords: Manufacturing Industry
Cooper, Robin, and Robert S. Kaplan. "Ingersoll Milling Machine Co." Harvard Business School Case 186-189, February 1986. (Revised June 1987.)
- January 1986 (Revised June 1986)
- Case
Union Pacific (A)
By: Robert S. Kaplan
Keywords: Rail Industry
Kaplan, Robert S. "Union Pacific (A)." Harvard Business School Case 186-177, January 1986. (Revised June 1986.)
- January 1986 (Revised June 1986)
- Case
Union Pacific (B)
By: Robert S. Kaplan
Keywords: Rail Industry
Kaplan, Robert S. "Union Pacific (B)." Harvard Business School Case 186-178, January 1986. (Revised June 1986.)
- January 1986 (Revised April 1988)
- Case
Union Pacific, Introduction
By: Robert S. Kaplan
Keywords: Rail Industry
Kaplan, Robert S. "Union Pacific, Introduction." Harvard Business School Case 186-176, January 1986. (Revised April 1988.)
- 1986
- Article
The Role for Empirical Research in Management Accounting
By: Robert S. Kaplan
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