Publications
Publications
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- All HBS Web
(3,668)
- Faculty Publications (938)
- February 1996 (Revised November 2003)
- Case
Indianapolis: Activity-Based Costing of City Services (A)
By: Robert S. Kaplan
A new administration in the City of Indianapolis is initially determined to privatize many municipal services. Before taking this action, however, the city managers want to know the current cost of performing these services with the municipal workers. Existing... View Details
- January 1996 (Revised July 1996)
- Case
Rabobank Nederland
By: Kenneth A. Merchant and Robert S. Kaplan
Describes the account manager's role and the history of one credit application. The purpose is to evaluate various methods the bank uses to influence account managers' behaviors. Also describes some alternatives being considered to improve the information systems used... View Details
- November 1995 (Revised March 2004)
- Case
Massachusetts General Hospital: CABG Surgery (A)
By: Steven C. Wheelwright and James Weber
A cross-functional team at Massachusetts General Hospital tries to reengineer the service delivery process (the "care path") for heart bypass surgery (CABG) in order to shorten hospital stays (and lower costs) while maintaining/enhancing the quality of care provided. View Details
Keywords: Health Care and Treatment; Medical Specialties; Business Processes; Mission and Purpose; Product Positioning; Product Marketing; Management Practices and Processes; Customer Satisfaction; Service Delivery; Service Operations; Fair Value Accounting; Ethics; Pharmaceutical Industry; Health Industry; Massachusetts
- September 1995 (Revised June 2002)
- Case
Intel Pentium Chip Controversy (A), The
By: V.G. Narayanan and James D Evans
Following Intel Inc.'s decision to replace flawed Pentium chips, the company faces revenue recognition choices. Events leading up to IBM's decision to halt shipment of computers that have Intel's microprocessor inside and Intel's decision to replace all the flawed... View Details
- May 1995 (Revised April 1998)
- Case
AT&T Paradyne
By: Robert S. Kaplan
A company making data communication devices has adopted a Total Quality philosophy for working with suppliers, employees, and customers. The finance group finds its existing cost system has become obsolete because of a shift from manual to automatic production... View Details
- 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
- March 1995 (Revised April 1997)
- Case
Co-operative Bank, The
By: Robert S. Kaplan and Srikant M. Datar
A British bank with strong roots in the cooperative movement encounters declining profitability in an increasingly competitive and deregulated financial services industry. It attempts to grow by broadening its customer base and increasing the range of products and... View Details
- March 1995 (Revised November 1995)
- Supplement
Dividend Policy at FPL Group, Inc. (B)
By: Benjamin C. Esty and Craig F Schreiber
FPL's dividend policy and the reaction of the financial markets are examined. View Details
- December 1994
- Case
AB SKA (Sweden)
By: David F. Hawkins, V.G. Narayanan and Robert L. Simons
A senior manager faces three accounting and control decisions related to a new R&D project: to expense or capitalize, how to implement management control over the R&D function, and how to use activity-based cost drivers for product costing. View Details
- November 1994
- Case
Hewlett-Packard: French Manufacturing Operations
By: Robin Cooper, Patricia Bost and Robert S. Kaplan
- October 1994
- Case
Yamatake-Honeywell Company, Ltd.: Activity-Based Costing System
By: Robin Cooper, Takeo Yoshikawa and Robert S. Kaplan
Keywords: Activity Based Costing and Management
- September 1994 (Revised June 2017)
- Case
Chemalite, Inc. (B): Cash Flow Analysis
By: Robert Simons and Antonio Davila
Students are asked to use actual and pro forma financial statements to prepare a statement of cash flows under both the direct and indirect method. View Details
- September/December 1994
- Article
Management Accounting (1984-1994): Development of New Practice and Theory
By: Robert S. Kaplan
- May 1994 (Revised February 2021)
- Background Note
Note on Reimbursement of Health Care Providers: Case-Based and Capitation Payment
By: Regina E. Herzlinger and Tom Nagle
Explains how managed care organizations use capitation as a payment method for providers. View Details
- April 1994 (Revised August 1996)
- Case
American Express (A)
By: Jay W. Lorsch
In January 1993, the American Express board met to decide who would succeed James D. Robinson, III as chairman and CEO. The board needed to act in the spotlight of intense media and investor scrutiny, and after leaks had revealed that there was a conflict among the... View Details
- July 1993 (Revised December 2003)
- Case
Sears Auto Centers (A)
By: Lynn S. Paine and Michael Santoro
The CEO of Sears must decide how to respond to allegations that the company's auto repair division has been misleading consumers and charging them for unnecessary repairs. View Details
- June 1993 (Revised April 1998)
- Case
COMCO Holding AG (B): COMCO Martech
COMCO Martech was a new breed of joint venture for COMCO Holding, a mid-sized Swiss-German company that had grown over a five-year period through tie-ups with small, start-up companies. Whereas a typical COMCO venture provided services to a large German retailer, was... View Details
- April 1993 (Revised May 1994)
- Case
General Dynamics and Computer Sciences Corporation: Outsourcing the IS Function (A)
By: F. Warren McFarlan and Katherine Seger
Designed to generate discussion on the issues of outsourcing from the perspective of a firm thinking about turning over its IS activities to a third-party vendor. View Details
Keywords: Management Systems; Management Style; Information Technology; Job Cuts and Outsourcing; Business Strategy; Economic Systems; Business or Company Management; Organizational Change and Adaptation; Business Processes; Employment; Emerging Markets; Activity Based Costing and Management; Information Technology Industry; Consulting Industry