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Publications

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  • December 1994
  • Background Note

Cost System Analysis

By: Robert S. Kaplan
Describes six characteristics of cost systems: standard vs. actual costs; job-order vs. process costing; variable vs. full costs; disaggregate vs. aggregate cost accumulation; and specific vs. average rates for labor and overhead. A rewritten version of an earlier... View Details
Keywords: Cost; Analysis; System
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  • September 2013
  • Supplement

John G. Meara, Boston Children's Hospital, Measuring Costs, TDABC

By: Robert S. Kaplan
Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management
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  • January 1993
  • Case

Burlington Northern: The ARES Decision (B), Abridged

By: Robert S. Kaplan
Keywords: Rail Industry
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  • 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
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  • 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
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  • November 1990 (Revised May 1999)
  • Teaching Note

Metabo GmbH & Co. KG, Teaching Note

By: Robert S. Kaplan
Teaching Note for (9-189-146). View Details
Keywords: Germany
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  • May 1991
  • Case

Bureau of Engraving and Printing, The: Determining the True Cost of Money (A)

By: Robert S. Kaplan
Keywords: Money
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  • February 1990 (Revised May 1999)
  • Teaching Note

Kanthal (A) and (B), Teaching Note

By: Robert S. Kaplan
Teaching Note for (9-190-002) and (9-190-003). View Details
Keywords: Teaching; Information
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  • March 1990 (Revised June 1993)
  • Case

Analog Devices, Inc.: The Half-Life System

By: Robert S. Kaplan
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
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  • May 2007
  • Teaching Note

Software Associates (TN)

By: Robert S. Kaplan
Keywords: Applications and Software; Information Technology
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  • August 2005 (Revised April 2006)
  • Case

Kemps LLC: Introducing Time-Driven ABC

By: Robert S. Kaplan
Kemps is making a strategy shift: from being focused on fulfilling customer requests to becoming the best cost dairy producer in the industry. Its existing manufacturing cost system, however, fails to capture the costs associated with handling special flavors, small... View Details
Keywords: Activity Based Costing and Management; Customer Relationship Management; Cost Accounting; Managerial Roles; Cost Management; Earnings Management; Business Strategy; Time Management; Growth and Development Strategy; Management Teams; Decisions; Food and Beverage Industry
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  • November 1988
  • Teaching Note

American Bank, Teaching Note

By: Robert S. Kaplan
Teaching Note for (9-187-194). View Details
Keywords: Banking Industry; North and Central America; United States
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  • August 1988 (Revised November 1988)
  • Case

Texas Instruments: Cost of Quality (A)

By: Robert S. Kaplan
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
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  • Article

Evolution of Management Accounting

By: Robert S. Kaplan
Keywords: Cost Accounting
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  • 1987
  • Chapter

Research Cultures in Management Accounting: Empirical Research

By: Robert S. Kaplan
Keywords: Cost Accounting; Research
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  • April 2002
  • Teaching Note

Boston Lyric Opera TN

By: Robert S. Kaplan
Teaching Note for (9-101-111). View Details
Keywords: Music Industry; Entertainment and Recreation Industry; North and Central America
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  • August 2001 (Revised February 2005)
  • Case

Dakota Office Products

By: Robert S. Kaplan
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
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  • fall 1975
  • Article

Analysis and Control of Nurse Staffing

By: Robert S. Kaplan
Keywords: Health Industry
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  • November 1999
  • Background Note

Recognizing Revenues and Expenses: Realized and Earned

By: Robert S. Kaplan
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
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  • fall 1990
  • Article

Measures for Manufacturing Excellence: A Summary

By: Robert S. Kaplan
Keywords: Measurement and Metrics; Production; Information
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