Publications

Teaching Note for (9-189-146). View Details

Keywords: Germany

October 1990
Case

Manufacturers Hanover Corp.: Customer Profitability Report

Banking company noting declining profitability from its traditional lending activities has started to measure the total profitability of its lending relationships. A loan pricing model estimates the profit and return-on-equity from commercial loans. Additional work was... View Details

Keywords: Investment Return; Revenue; Commercial Banking; Banks and Banking; Customer Value and Value Chain; Banking Industry

Article

Contribution Margin Analysis: No Longer Relevant/Strategic Cost Management: The New Paradigm

Keywords: Accounting; Cost; Management; Finance

fall 1990
Article

Measures for Manufacturing Excellence: A Summary

Keywords: Measurement and Metrics; Production; Information

September 1990 (Revised May 1999)
Teaching Note

Texas Eastman Co., Teaching Note

Teaching Note for (9-190-039). View Details

Keywords: Texas

September–October 1990
Article

Mexico: Opening Ahead of Eastern Europe

By: S. W. Sanderson and Robert H. Hayes

Keywords: Mexico; Europe

July 1990 (Revised October 1997)
Case

Siemens Electric Motor Works (A) (Abridged)

Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details

Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry

April 1990 (Revised August 1997)
Case

Organizational Capabilities and U.S. War Production: The Controlled Materials Plan of World War II

By: Robert D. Cuff and Richard S. Tedlow

A vehicle for the discussion of a very important set of institutional arrangements that helped enable America to mobilize its economy for World War II. View Details

Keywords: Economy; Production; Organizational Change and Adaptation; Strategic Planning; War; United States

1990
Chapter

Limitations of Cost Accounting in Advanced Manufacturing Environments

Keywords: Cost Accounting; Manufacturing Industry

1990
Book

Measures for Manufacturing Excellence

Keywords: Manufacturing Industry

March 1990 (Revised June 1993)
Case

Analog Devices, Inc.: The Half-Life System

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

February 1990 (Revised May 1999)
Teaching Note

Kanthal (A) and (B), Teaching Note

Teaching Note for (9-190-002) and (9-190-003). View Details

Keywords: Teaching; Information

February 1990
Article

The Four Stage Model of Cost Systems Design

Keywords: Cost; System; Design

winter 1990
Article

Accounting for Technology Costs

Keywords: Accounting; Information Technology; Cost

October 1989 (Revised June 1993)
Case

Texas Eastman Co.

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

Article

Productivity Measurement and Management Accounting

By: R. Banker, S. Datar and Robert S. Kaplan

Keywords: Measurement and Metrics; Management; Accounting

Article

Management Accounting in Advanced Technological Environments

Keywords: Management; Accounting; Technology

July 1989 (Revised August 1993)
Supplement

Kanthal (B)

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

July 1989 (Revised April 2001)
Case

Kanthal (A)

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

May 1989
Teaching Note

MRC, Inc. (Consolidated), Teaching Note

Teaching Note for (9-277-123). View Details

Keywords: Manufacturing Industry