Publications

April 1989 (Revised January 1990)
Case

Texas Instruments: Cost of Quality (B)

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

Educators

April 1989
Teaching Note

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

Teaching Note for (9-189-029) and (9-189-111). View Details

Keywords: Texas

1989
Chapter

Stakeholder Welfare, Managerial Ethics, and Management Buyouts

By: L. S. Paine and Robert F. Bruner

Keywords: Executive Compensation; Ethics; Conflict of Interests; Business and Stakeholder Relations

March 1989 (Revised March 1999)
Case

Metabo GmbH & Co. KG

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

Educators

March 1989
Article

Connecting the Research-Teaching-Practice Triangle

Keywords: Research; Teaching; Practice

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

November 1988
Teaching Note

American Bank, Teaching Note

Teaching Note for (9-187-194). View Details

Keywords: Banking Industry; North and Central America; United States

1988
Chapter

Originality in Management Accounting Systems: Field Studies of the Processes

Keywords: Accounting; Innovation and Management

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

August 1988 (Revised November 1988)
Case

Texas Instruments: Cost of Quality (A)

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

Educators