Publications

Keywords: Cost

April 2006 (Revised November 2020)
Background Note

Time-Driven Activity-Based Costing

Introduces the role for time-driven activity-based costing. Identifies the value from an accurate costing model, describes the difficulties of traditional ABC, and illustrates how time-driven ABC provides a simpler and more powerful method. View Details

Keywords: Activity Based Costing and Management; Management Analysis, Tools, and Techniques; Value

June 2005
Teaching Note

Midwest Office Products (TN)

Teaching Note to (9-104-073). View Details

Keywords: Computer Industry; Service Industry

January 2005
Tutorial

Buying Time

Managers must frequently make decisions involving trade-offs between cash flows to be paid or received at different points in time. Accountants, in turn, must describe transactions that involve the payment and/or receipt of cash far in the future. This interactive... View Details

Keywords: Cash Flow; Value; Interest Rates; Financial Statements

June 2004
Teaching Note

First Commonwealth Financial Corporation (TN)

Teaching Note to (9-104-042). View Details

Keywords: Financial Services Industry; Banking Industry; Pennsylvania

spring 1973
Article

A Stochastic Model for Auditing

Keywords: Mathematical Methods; Accounting Audits

July 1988 (Revised January 1989)
Case

Mueller-Lehmkuhl GmbH (Abridged)

November 2002 (Revised August 2003)
Case

MedSource Technologies

By: Robert S. Huckman

Considers the issues facing Richard Effress, MedSource's chairman and CEO, as the firm approaches the Precision Cut project--the first test of MedSource's capabilities as an integrated, contract manufacturer in the medical device industry. MedSource Technologies was... View Details

Keywords: Product Development; Production; Mergers and Acquisitions; Product Design; Supply Chain Management; Management Teams; Medical Devices and Supplies Industry; United States

April 2002
Teaching Note

Anagene, Inc. TN

Teaching Note for (9-102-030). View Details

Keywords: Entrepreneurship; Public Ownership; Sales; Production; Forecasting and Prediction; Volume; Governing and Advisory Boards; Cost Accounting; Business or Company Management; Financial Reporting; Strategy; Performance Capacity; Biotechnology Industry

January 1988
Teaching Note

Ingersoll Milling Machine Co., Teaching Note

Keywords: Teaching; Information

October 2001
Exercise

Liability Problems

This case provides three examples of the recognition and measurement of liabilities. The first focuses on recognizing when employees have rendered services for which future period benefits have been earned, that is, whether unused vacation, sick, and personal days at... View Details

Keywords: Cash; Annuities; Interest Rates; Compensation and Benefits; Employees; Wages; Problems and Challenges; Value

January 1972
Article

Stochastic Growth Models

Keywords: Growth and Development

May 1987 (Revised November 1998)
Case

John Deere Component Works (A)

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

January 2006
Article

Hospital Integration and Vertical Consolidation: An Analysis of Acquisitions in New York State

By: Robert S. Huckman

Keywords: Integration; Health; Consolidation; Theory; Mergers and Acquisitions

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1976
Report

Tax Policies of U.S. and Foreign Nations in Support of R&D and Innovation

Keywords: Taxation; Policy; Research and Development; Innovation and Invention

2002
Working Paper

The Utilization of Competing Technologies within the Firm: Evidence from Cardiac Procedures

By: Robert S. Huckman

31 Mar 2009
First Look

First Look: March 31, 2009

F. Sharpe, Robert C. Merton, and Myron S. Scholes Author:Robert C. Merton Publication:Vol. 2, edited by Howard R. Vane and Chris Mulhearn. Pioneering Papers of the Nobel Memorial Laureates in Economics... View Details

Keywords: Martha Lagace

May 2023
Article

Decarbonizing Health Care: Engaging Leaders in Change

By: Vivian S. Lee, Kathy Gerwig, Emily Hough, Kedar Mate, Robert Biggio and Robert S. Kaplan

Health care leaders are often surprised to learn that their operations contribute significantly to a warming climate. In addition to their roles as responders to and victims of extreme weather events, health care organizations have an obligation to reduce... View Details

Keywords: Health Care; Decarbonization; Carbon Emissions; Net-zero Emissions; Climate Change; Health Care and Treatment; Health Industry

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October 2010
Article

The Emerging Capital Market for Nonprofits

By: Robert S. Kaplan and Allen S. Grossman

Many of our largest and most successful companies today did not exist 50 years ago. During this same time interval, companies that ranked among top in the 1960s have disappeared, been merged out of existence, or become much smaller presences in the U.S. industrial... View Details

Keywords: Capital Markets; Investment Funds; Philanthropy and Charitable Giving; Corporate Accountability; Management Practices and Processes; Infrastructure; Corporate Social Responsibility and Impact; Performance Effectiveness; Nonprofit Organizations

May 2025
Case

Dell Med: Transforming Care Delivery & Payment

By: Robert S. Kaplan, David N. Bernstein and Mary L. Witkowski

Health care in the U.S. and globally continues to undergo massive transformation, surging towards a system that rewards value for patients. However, widespread adoption of value-based health care remains a challenge. This case study focuses on the care delivery... View Details

Keywords: Integrated Practice Units; Outcomes Measurement; Time-Driven Activity-Based Costing; Health Care and Treatment; Business Strategy; Leading Change; Decisions; Transformation; Service Delivery; Adoption; Value; Health Industry; United States; Texas