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      by Robert S. KaplanRemove by Robert S. Kaplan →

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      • March 1990 (Revised June 1993)
      • Case

      Analog Devices, Inc.: The Half-Life System

      By: Robert S. Kaplan
      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
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      Kaplan, Robert S. "Analog Devices, Inc.: The Half-Life System." Harvard Business School Case 190-061, March 1990. (Revised June 1993.)
      • February 1990 (Revised May 1999)
      • Teaching Note

      Kanthal (A) and (B), Teaching Note

      By: Robert S. Kaplan
      Teaching Note for (9-190-002) and (9-190-003). View Details
      Keywords: Teaching; Information
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      Kaplan, Robert S. "Kanthal (A) and (B), Teaching Note." Harvard Business School Teaching Note 190-115, February 1990. (Revised May 1999.)
      • February 1990
      • Article

      The Four Stage Model of Cost Systems Design

      By: Robert S. Kaplan
      Keywords: Cost; System; Design
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      Kaplan, Robert S. "The Four Stage Model of Cost Systems Design." Management Accounting (February 1990).
      • winter 1990
      • Article

      Accounting for Technology Costs

      By: Robert S. Kaplan
      Keywords: Accounting; Information Technology; Cost
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      Kaplan, Robert S. "Accounting for Technology Costs." Enterprise (winter 1990): 8–12.
      • October 1989 (Revised June 1993)
      • Case

      Texas Eastman Co.

      By: Robert S. Kaplan
      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
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      Kaplan, Robert S. "Texas Eastman Co." Harvard Business School Case 190-039, October 1989. (Revised June 1993.)
      • Article

      Productivity Measurement and Management Accounting

      By: R. Banker, S. Datar and Robert S. Kaplan
      Keywords: Measurement and Metrics; Management; Accounting
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      Banker, R., S. Datar, and Robert S. Kaplan. "Productivity Measurement and Management Accounting." Journal of Accounting, Auditing & Finance 4, no. 4 (Fall 1989): 528–554.
      • Article

      Management Accounting in Advanced Technological Environments

      By: Robert S. Kaplan
      Keywords: Management; Accounting; Technology
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      Kaplan, Robert S. "Management Accounting in Advanced Technological Environments." Science 245, no. 4920 (August 25, 1989): 819–823.
      • July 1989 (Revised August 1993)
      • Supplement

      Kanthal (B)

      By: Robert S. Kaplan
      Describes actions taken by senior management of Kanthal after seeing the results of the newly installed account management system. Designed as a class handout. A rewritten version of an earlier case by the same author. View Details
      Keywords: Accounting; Management Systems; Management Teams
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      Kaplan, Robert S. "Kanthal (B)." Harvard Business School Supplement 190-003, July 1989. (Revised August 1993.)
      • July 1989 (Revised April 2001)
      • Case

      Kanthal (A)

      By: Robert S. Kaplan
      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
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      Kaplan, Robert S. "Kanthal (A)." Harvard Business School Case 190-002, July 1989. (Revised April 2001.)
      • May 1989
      • Teaching Note

      MRC, Inc. (Consolidated), Teaching Note

      By: Robert S. Kaplan
      Teaching Note for (9-277-123). View Details
      Keywords: Manufacturing Industry
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      Kaplan, Robert S. "MRC, Inc. (Consolidated), Teaching Note." Harvard Business School Teaching Note 289-055, May 1989.
      • May 1989
      • Teaching Note

      Tektronix: Portable Instruments Division (B), Teaching Note

      By: Robert S. Kaplan
      Teaching Note for (9-188-143). View Details
      Keywords: Production; Cost Management; System; Product; Resource Allocation; Management Practices and Processes; Electronics Industry
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      Kaplan, Robert S. "Tektronix: Portable Instruments Division (B), Teaching Note." Harvard Business School Teaching Note 189-055, May 1989.
      • April 1989 (Revised January 1990)
      • Case

      Texas Instruments: Cost of Quality (B)

      By: Robert S. Kaplan
      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
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      Kaplan, Robert S. "Texas Instruments: Cost of Quality (B)." Harvard Business School Case 189-111, April 1989. (Revised January 1990.)
      • April 1989
      • Teaching Note

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

      By: Robert S. Kaplan
      Teaching Note for (9-189-029) and (9-189-111). View Details
      Keywords: Texas
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      Kaplan, Robert S. "Texas Instruments: Cost of Quality (A) and (B), Teaching Note." Harvard Business School Teaching Note 189-112, April 1989.
      • March 1989 (Revised March 1999)
      • Case

      Metabo GmbH & Co. KG

      By: Robert S. Kaplan
      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
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      Kaplan, Robert S. "Metabo GmbH & Co. KG." Harvard Business School Case 189-146, March 1989. (Revised March 1999.)
      • March 1989
      • Article

      Connecting the Research-Teaching-Practice Triangle

      By: Robert S. Kaplan
      Keywords: Research; Teaching; Practice
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      Kaplan, Robert S. "Connecting the Research-Teaching-Practice Triangle." Accounting Horizons (March 1989): 129–132.
      • winter 1988
      • Article

      Management Buyouts and Managerial Efforts

      By: Robert F. Bruner and Lynn S. Paine
      Management buyouts, which have played an important role in the recent wave of corporate restructurings, have been criticized from several directions. This article addresses the problems created by management's conflict of interest. As members of the buyout team,... View Details
      Keywords: Buyout; Ethical Decision Making; Management; Leveraged Buyouts; Ethics; Decision Making
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      Bruner, Robert F., and Lynn S. Paine. "Management Buyouts and Managerial Efforts." California Management Review 30, no. 2 (winter 1988): 89–106.
      • November 1988
      • Teaching Note

      American Bank, Teaching Note

      By: Robert S. Kaplan
      Teaching Note for (9-187-194). View Details
      Keywords: Banking Industry; North and Central America; United States
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      Kaplan, Robert S. "American Bank, Teaching Note." Harvard Business School Teaching Note 189-101, November 1988.
      • 1988
      • Chapter

      Originality in Management Accounting Systems: Field Studies of the Processes

      By: Robert S. Kaplan
      Keywords: Accounting; Innovation and Management
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      Kaplan, Robert S. "Originality in Management Accounting Systems: Field Studies of the Processes." In New Directions in Creative and Innovative Management, edited by Y. Ijiri and R. L. Kuhn, 103–114. Cambridge, MA: Ballinger Publishing Company, 1988.
      • 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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      Cooper, Robin, and Robert S. Kaplan. "Measure Costs Right: Make the Right Decisions." Harvard Business Review 66, no. 5 (September–October 1988): 96–103.
      • August 1988 (Revised November 1988)
      • Case

      Texas Instruments: Cost of Quality (A)

      By: Robert S. Kaplan
      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
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      Kaplan, Robert S. "Texas Instruments: Cost of Quality (A)." Harvard Business School Case 189-029, August 1988. (Revised November 1988.)
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