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

Educators

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

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

Educators

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

Educators

January 2006
Article

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

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

Read Now

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

TeachingInterests

Managing Health Care Delivery - Executive Education

While delivering patient care has always been a primary goal of health care organizations, financial outcomes have long been the metric by which success is measured. Increasingly, however, health care leaders are being held accountable for... View Details

Research Summary

Overview

Kaplan introduced time-driven activity-based costing (TDABC) to provide the cost component in Michael Porter's Value Based Health Care framework of delivering superior patient outcomes at lower societal cost. TDABC is becoming the global standard for health care... View Details

March 2003
Article

For the Last Time: Stock Options Are an Expense

By: Zvi Bodie, Robert S. Kaplan and Robert C. Merton

Keywords: Stock Options; Finance

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Article

Best Practices in Estimating the Cost of Capital: Survey and Synthesis

By: Robert Bruner, Kenneth M. Eades, Robert S. Harris and Robert F. Higgins

This paper presents the results of a cost-of-capital survey of 27 highly regarded corporations, ten leading financial advisers, and seven best selling textbooks and trade books. The results show close alignment among all these groups on the use of common theoretical... View Details

Keywords: Cost of Capital