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- All HBS Web
(1,202)
- Faculty Publications (646)
- November 1992
- Article
In Defense of Activity-Based Cost Management
By: Robert S. Kaplan
Keywords: Cost Management
Kaplan, Robert S. "In Defense of Activity-Based Cost Management." Management Accounting (November 1992): 58–63.
- September 1992
- Teaching Note
Burlington Northern: The ARES Decision (A) and (B) TN
By: Robert S. Kaplan and Julie H. Hertenstein
Teaching Note for (9-191-122) and (9-191-123). View Details
Keywords: Rail Industry
- September 1992
- Article
Activity-based Systems: Measuring the Costs of Resource Usage
By: Robert S. Kaplan and Robin Cooper
Kaplan, Robert S., and Robin Cooper. "Activity-based Systems: Measuring the Costs of Resource Usage." Accounting Horizons (September 1992): 1–13.
- 1992
- Book
Implementing Activity-Based Cost Management: Moving from Analysis to Action
By: Robert S. Kaplan, Robin Cooper, Larry Maisel, Eileen Morrissey and Ronald M. Oehm
Keywords: Activity Based Costing and Management
Kaplan, Robert S., Robin Cooper, Larry Maisel, Eileen Morrissey, and Ronald M. Oehm. Implementing Activity-Based Cost Management: Moving from Analysis to Action. Montvale, NJ: Institute of Management Accountants, 1992. (
Winner of Notable Contribution to Management Accounting Literature Award presented by American Accounting Association
.)- January–February 1992
- Article
The Balanced Scorecard: Measures that Drive Performance
By: Robert S. Kaplan and David Norton
Kaplan, Robert S., and David Norton. "The Balanced Scorecard: Measures that Drive Performance." Harvard Business Review 70, no. 1 (January–February 1992): 71–79. (Reprint #92105.)
- October 1991 (Revised September 1998)
- Case
Maxwell Appliance Controls
By: Robert S. Kaplan
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
Kaplan, Robert S. "Maxwell Appliance Controls." Harvard Business School Case 192-058, October 1991. (Revised September 1998.)
- autumn 1991
- Article
The Topic of Quality in Business School Education and Research
By: Robert S. Kaplan
- September 1991
- Article
A Theory of Workouts and the Effects of Reorganization Law
By: David S. Scharfstein and Robert Gertner
Scharfstein, David S., and Robert Gertner. "A Theory of Workouts and the Effects of Reorganization Law." Journal of Finance 46, no. 4 (September 1991): 1189–1222.
- July 1991 (Revised May 1999)
- Teaching Note
Winchell Lighting, Inc. (A) and (B) TN
By: Robert S. Kaplan
Teaching Note for (9-187-074) and (9-187-075). View Details
- May 1991
- Case
Bureau of Engraving and Printing, The: Determining the True Cost of Money (A)
By: Robert S. Kaplan
Keywords: Money
Kaplan, Robert S. "Bureau of Engraving and Printing, The: Determining the True Cost of Money (A)." Harvard Business School Case 191-094, May 1991.
- May 1991
- Supplement
Bureau of Engraving and Printing, The: Determining the True Cost of Money (B)
By: Robert S. Kaplan
Kaplan, Robert S. "Bureau of Engraving and Printing, The: Determining the True Cost of Money (B)." Harvard Business School Supplement 191-095, May 1991.
- May 1991 (Revised May 1999)
- Teaching Note
Manufacturers Hanover Corp.: Customer Profitability Report, Teaching Note
By: Robert S. Kaplan
Teaching Note for (9-191-068). View Details
- May–June 1991
- Article
Profit Priorities from Activity-Based Costing
By: Robin Cooper and Robert S. Kaplan
Cooper, Robin, and Robert S. Kaplan. "Profit Priorities from Activity-Based Costing." Harvard Business Review 69, no. 3 (May–June 1991): 130–135.
- Article
The Right Amount of Assets under Management
By: André Perold and Robert S. Salomon Jr.
Keywords: Assets
Perold, André, and Robert S. Salomon Jr. "The Right Amount of Assets under Management." Financial Analysts Journal 47, no. 2 (May–June 1991): 31–39.
- April 1991 (Revised May 1999)
- Teaching Note
Tektronix: Portable Instruments Division (A), Teaching Note
By: Robin Cooper and Robert S. Kaplan
Teaching Note for (9-188-142). View Details
- spring 1991
- Article
New Systems for Measurement and Control
By: Robert S. Kaplan
Kaplan, Robert S. "New Systems for Measurement and Control." Engineering Economist (spring 1991): 201–218.
- February 1991
- Case
Burlington Northern: The ARES Decision (A)
By: Julie H. Hertenstein and Robert S. Kaplan
Burlington Northern's decision whether to invest in ARES, an automated train control system, is a ($350 million) strategic investment in information technology. Although set in a service industry (railroad) the issues around this decision arise in many organizations... View Details
Keywords: Investment; Rail Transportation; Information Technology; Competitive Strategy; Performance Evaluation; Performance Effectiveness; Cost vs Benefits; Technology Adoption; Technological Innovation; Customers; Quality; Rail Industry
Hertenstein, Julie H., and Robert S. Kaplan. "Burlington Northern: The ARES Decision (A)." Harvard Business School Case 191-122, February 1991.
- February 1991
- Case
Burlington Northern: The ARES Decision (B)
By: Julie H. Hertenstein and Robert S. Kaplan
The ARES team formally proposes that Burlington Northern implement the ARES system. The project meets resistance. In light of financial restructuring and high level of debt, executives wonder whether the company can afford ARES. Weak links during the ARES development... View Details
Keywords: Accounting Audits; Restructuring; Cost vs Benefits; Decision Choices and Conditions; Borrowing and Debt; Capital Budgeting; Projects; Technology Adoption; Service Industry
Hertenstein, Julie H., and Robert S. Kaplan. "Burlington Northern: The ARES Decision (B)." Harvard Business School Case 191-123, February 1991.
- November 1990 (Revised May 1999)
- Teaching Note
Analog Devices, Inc.: The Half-Life System, Teaching Note
By: Robert S. Kaplan
Teaching Note for (9-190-061). View Details
Keywords: Hardware