Publications

Keywords: Cost Accounting; Research

April 2002
Teaching Note

Boston Lyric Opera TN

Teaching Note for (9-101-111). View Details

Keywords: Music Industry; Entertainment and Recreation Industry; North and Central America

Purchase

August 2001 (Revised February 2005)
Case

The senior management team of Dakota, an office products distributor, is concerned about the company's first loss in history. Explores the role for activity based costing and customer profitability measurement in a distribution company. Dakota's customers are... View Details

Keywords: Activity Based Costing and Management; Order Taking and Fulfillment; Profit; Distribution; Customers; Distribution Industry

Educators

Purchase

fall 1975
Article

Analysis and Control of Nurse Staffing

Keywords: Health Industry

November 1999
Background Note

Recognizing Revenues and Expenses: Realized and Earned

Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details

Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry

Educators

Purchase

fall 1990
Article

Measures for Manufacturing Excellence: A Summary

Keywords: Measurement and Metrics; Production; Information

September–October 1994
Article

Devising a Balanced Scorecard Matched to Business Strategy

Keywords: Strategy; Balanced Scorecard

2006
Working Paper

The Demise of Cost and Profit Centers

Read Now

1975
Article

Sample Size Computations in Dollar Unit Sampling

Keywords: Information

March 1985 (Revised November 1985)
Case

Wilmington Tap and Die

The general manager of a division manufacturing taps and dies must decide whether to continue a major capital investment program. The program was designed to replace aging mechanical machines with modern, electronically controlled equipment. A post-audit, after an... View Details

Keywords: Capital Budgeting; Investment; Accounting Audits; Cost Management; Technological Innovation; Information Technology; Performance Productivity; Production; Management Analysis, Tools, and Techniques; Manufacturing Industry

1994
Chapter

Companies as Laboratories

Keywords: Business Ventures

June 1994
Article

Flexible Budgeting in an Activity-Based Costing Framework

Keywords: Budgets and Budgeting; Framework

winter 1990
Article

Accounting for Technology Costs

Keywords: Accounting; Information Technology; Cost

Article

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

Keywords: Accounting; Cost; Management; Finance

Article

Keeping Score on Community Investment

Keywords: Civil Society or Community; Investment

1976
Report

Financial Crisis in the Social Security System

Keywords: Financial Crisis; Insurance; Public Sector