Publications

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

Keywords: Product; Competition; Expansion; Cost Management; Activity Based Costing and Management; Profit; Banking Industry; Financial Services Industry

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

Keywords: Cost Accounting; Management Practices and Processes; Cost Management; Activity Based Costing and Management; Research and Development; Sweden

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

October 1994
Teaching Note

Yamatake-Honeywell Company, Ltd.: Activity-Based Costing System TN

By: Robin Cooper and Robert S. Kaplan

Keywords: Cost Accounting

September 1994
Article

Implementing New Knowledge: The Case of Activity-Based Costing

By: Chris Argyris and Robert S. Kaplan

Keywords: Knowledge; Accounting

June 1994
Article

Flexible Budgeting in an Activity-Based Costing Framework

Keywords: Budgets and Budgeting; Framework

November 1992
Article

In Defense of Activity-Based Cost Management

Keywords: Cost Management

September 1992
Article

Activity-based Systems: Measuring the Costs of Resource Usage

By: Robert S. Kaplan and Robin Cooper

Keywords: Measurement and Metrics; System; Cost

1992
Book

Implementing Activity-Based Cost Management: Moving from Analysis to Action

By: Robert S. Kaplan, Robin Cooper, Larry Maisel, Eileen Morrissey and Ronald M. Oehm

Keywords: Activity Based Costing and Management

October 1991 (Revised September 1998)
Case

Maxwell Appliance Controls

A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details

Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry

May–June 1991
Article

Profit Priorities from Activity-Based Costing

By: Robin Cooper and Robert S. Kaplan

Keywords: Activity Based Costing and Management; Profit

July 1990 (Revised October 1997)
Case

Siemens Electric Motor Works (A) (Abridged)

Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details

Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry

June 1987 (Revised May 1990)
Case

John Deere Component Works (B)

Having installed an activity-based system, the division is now exploring the insight provided by that system. In particular, it is studying the economics of lot-size process planning and product mix management. View Details

Keywords: Activity Based Costing and Management; Production; Business or Company Management; Planning; Cost Accounting; Cost Management; Product Marketing; Management Practices and Processes; Consumer Products Industry; Agriculture and Agribusiness Industry

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

Research Summary

By: Srikant M. Datar

Datar's research interests are in the cost management and management control areas. He has published his research on activity-based management, quality, productivity, time-based competition, new product development, bottleneck management, incentives and ... View Details

Research Summary

Cost Management Systems

Robert S. Kaplan continues to explore the design and use of activity-based cost management systems for manufacturing and service companies. His most recent work, done collaboratively with Professor Michael E. Porter, applies time-driven activity-based costing (TDABC)... View Details

Research Summary

Overview