Publications

Educators

December 1996 (Revised February 2000)
Background Note

Assigning Support Department Expenses to Production Cost Centers (A)

Describes the first stage of the two-stage cost assignment process from support/service departments to production cost centers. View Details

Keywords: Cost

February 1996 (Revised June 1996)
Supplement

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

Supplements the (A) case. View Details

Keywords: City; Service Operations; Infrastructure; Service Industry; Indiana

February 1996 (Revised November 2003)
Case

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

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

Educators

December 1992 (Revised May 1993)
Case

Porsche AG

Describes the financial management of the research and development departments of an automobile manufacturer and technology supplier. Existing cost systems measure accurately the costs incurred by department and by project. But little formal information is provided... View Details

Keywords: Financial Management; Cost Accounting; Research and Development; Machinery and Machining; Auto Industry; Technology Industry

October 1991 (Revised September 1998)
Case

Maxwell Appliance Controls

A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details

Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry

May 2011
Article

The Hollow Science

The financial meltdown made clear that the executives of many major financial institutions were operating with inadequate or distorted information about the values and risks of their firms' assets. It's fair to say that business scholars bear some... View Details

Keywords: Accounting; Financial Crisis; Financial Management; Information; Knowledge Acquisition; Risk Management; Practice

May 1991 (Revised May 1999)
Teaching Note

Manufacturers Hanover Corp.: Customer Profitability Report, Teaching Note

Teaching Note for (9-191-068). View Details

Keywords: Profit; Customers; Banking Industry

June 2010
Teaching Note

Elkay Plumbing Products Division (TN)

Teaching Note for 110007. View Details

Keywords: Business Divisions; Steel Industry

autumn 1991
Article

The Topic of Quality in Business School Education and Research

Keywords: Quality; Higher Education; Research; Education Industry

April 2010
Teaching Note

BYD Company, Ltd. (TN)

By: Robert S. Huckman

Teaching Note for [606139]. View Details

Keywords: Initial Public Offering; Competitive Advantage; Labor; Competition; Problems and Challenges; Cost vs Benefits; Auto Industry; Battery Industry; China

May 1991
Supplement

Bureau of Engraving and Printing, The: Determining the True Cost of Money (B)

Keywords: Money; Cost; Public Administration Industry

September 2009
Article

Are You Having Trouble Keeping Your Operations Focused?

By: Robert S. Huckman

As a business broadens over time, it can lose the operational edge that led to its original success. Core strengths atrophy, efficiency or quality suffers, and sharper rivals close in to take advantage of the loss of focus. In his classic article "The Focused Factory"... View Details

Keywords: Business Units; Business Growth and Maturation; Goals and Objectives; Resource Allocation; Operations; Performance Efficiency

May 2007
Teaching Note

Domestic Auto Parts (TN)

May 2007
Teaching Note

Kemps LLC: Introducing Time-Driven ABC (TN)

June 2005 (Revised March 2006)
Case

Domestic Auto Parts

Describes a meeting of an executive team to discuss strategy for a company turnaround. The exercise is to construct a strategy map and Balanced Scorecard to capture the new strategy. View Details

Keywords: Balanced Scorecard; Strategy; Business Strategy

Educators