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Publications

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  • April 1995 (Revised April 1995)
  • Case

Pillsbury: Customer Driven Reengineering

By: Robert S. Kaplan
Pillsbury is transforming itself from an integrated producer of flour and bakery products to a value-added supplier of premium branded products. After initial successes applying activity-based costing to manufacturing operations, two senior executives decide to... View Details
Keywords: Organizational Change and Adaptation; Production; Cost Management; Activity Based Costing and Management; Customer Value and Value Chain; Food and Beverage Industry
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  • 1999
  • Chapter

Activity-Based Costing

By: Robert S. Kaplan
Keywords: Activity Based Costing and Management
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  • September 2013
  • Case

Boston Children's Hospital: Measuring Patient Costs (Abridged)

By: Robert S. Kaplan
The case describes a pilot project on applying activity-based costing to measure the cost of treating patients. After an overview of Boston Children's Hospital and its local health care market environment, the case presents process maps and financial data relating to... View Details
Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management
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  • 1987
  • Chapter

Regaining Relevance

By: Robert S. Kaplan
Related
  • 1986
  • Chapter

Strategic Cost Analysis

By: Robert S. Kaplan
Keywords: Cost Accounting; Strategy
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  • June 2013
  • Teaching Note

Boston Children's Hospital: Measuring Patient Costs

By: Robert S. Kaplan
Keywords: Health Care; Activity-Based Costing; Hospitals; Costing; Time-Driven ABC; Activity Based Costing and Management; Health Industry
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  • November 1992 (Revised June 1993)
  • Case

Euclid Engineering

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

Texas Eastman Co., Teaching Note

By: Robert S. Kaplan
Teaching Note for (9-190-039). View Details
Keywords: Texas
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  • November – December 2009
  • Article

Risk Management and the Strategy Execution System

By: Robert S. Kaplan
Keywords: Risk Management; Strategy; System
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  • October 1973
  • Article

Variable and Self-Service Costs in Reciprocal Allocation Models

By: Robert S. Kaplan
Keywords: Cost
Related
  • April 2006 (Revised November 2020)
  • Background Note

Time-Driven Activity-Based Costing

By: Robert S. Kaplan
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
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  • June 2005
  • Teaching Note

Midwest Office Products (TN)

By: Robert S. Kaplan
Teaching Note to (9-104-073). View Details
Keywords: Computer Industry; Service Industry
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  • January 2005
  • Tutorial

Buying Time

By: Robert S. Kaplan
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
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  • June 2004
  • Teaching Note

First Commonwealth Financial Corporation (TN)

By: Robert S. Kaplan
Teaching Note to (9-104-042). View Details
Keywords: Financial Services Industry; Banking Industry; Pennsylvania
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  • spring 1973
  • Article

A Stochastic Model for Auditing

By: Robert S. Kaplan
Keywords: Mathematical Methods; Accounting Audits
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  • July 1988 (Revised January 1989)
  • Case

Mueller-Lehmkuhl GmbH (Abridged)

By: Robert S. Kaplan
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  • April 2002
  • Teaching Note

Anagene, Inc. TN

By: Robert S. Kaplan
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
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  • January 1988
  • Teaching Note

Ingersoll Milling Machine Co., Teaching Note

By: Robert S. Kaplan
Keywords: Teaching; Information
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  • October 2001
  • Exercise

Liability Problems

By: Robert S. Kaplan
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
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  • January 1972
  • Article

Stochastic Growth Models

By: Robert S. Kaplan
Keywords: Growth and Development
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