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Costing
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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
- December 1994
- Case
Hewlett-Packard: Boeblingen Manufacturing Operation (BMO)
By: Patricia Bost, Robin Cooper and Robert S. Kaplan
Keywords: Cost Accounting
- 1995
- Chapter
Securities Transaction Taxes: What about International Experiences Migrating Markets?
By: John Y. Campbell and Kenneth A. Froot
- November 1994
- Case
Hewlett-Packard: French Manufacturing Operations
By: Robin Cooper, Patricia Bost and Robert S. Kaplan
- November–December 1994
- Article
A Framework for Risk Management
By: K. Froot, David S. Scharfstein and J. Stein
- 1994
- Chapter
International Experiences with Securities Transaction Taxes
By: K. A. Froot and J. Campbell
- 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
- October 1994
- Article
Aggregation, Specification and Measurement Errors in Product Costing
By: S. Datar and M. Gupta
- September 1994
- Article
Implementing New Knowledge: The Case of Activity-Based Costing
By: Chris Argyris and Robert S. Kaplan
- August 1994 (Revised May 1999)
- Teaching Note
Citizen Watch Company, Ltd.: Cost Reduction for Mature Products TN
By: Robin Cooper and Robert S. Kaplan
- August 1994
- Case
Mitsubishi Kasei Corporation: Product Line Cost System
By: Robin Cooper and Robert S. Kaplan
Keywords: Electronics Industry
- August 1994 (Revised May 1999)
- Teaching Note
Mitsubishi Kasei Corporation: Product Line Cost System TN
By: Robin Cooper and Robert S. Kaplan
- August 1994 (Revised May 2001)
- Case
ITT Automotive: Global Manufacturing Strategy (1994)
By: Gary P. Pisano and Sharon L. Rossi
ITT Automotive is in the process of developing a new-generation antilock brake system (ABS), designated the MK-20. The case focuses on the level of automation to be used in the production of this new system, and whether all plants should use the same process... View Details
- June 1994 (Revised March 1995)
- Case
Swissair's Alliances (A)
By: David B. Yoffie
Swissair established two alliance networks in 1989 in order to improve its competitiveness. In order to evaluate the benefits of the alliances, Swissair's history, products, and cost structure are described, as is the international airline industry and the major... View Details
- June 1994 (Revised October 1999)
- Background Note
Beer Game, The: Board Version
The beer game is an exercise that demonstrates supply channel dynamics. Simulates the flow of material and information in a simplified channel of beer production and distribution, focusing on the linkages among a beer manufacturer, its distributors, a wholesaler, and a... View Details
- June 1994 (Revised September 1994)
- Background Note
Beating the Commodity Magnet
By: V. Kasturi Rangan and George T. Bowman
All markets follow a cycle of growth and maturity, then commoditization and decline. This note argues that while commoditization of an industry may seem inevitable, the better managed firms find a way to make money in the commodity cycle. These firms know how and when... View Details
- May 1994
- Background Note
Designing Channels of Distribution
Presents a framework and a method for addressing the new product channel choice decision. Offers a six-step method that involves: 1) disaggregating and prioritizing a distribution channel by customers' channel function requirements; 2) obtaining and combining... View Details
- May 1994 (Revised August 1994)
- Case
Motorola-Penang
By: Shoshana Zuboff and Janis Lee Gogan
S.K. Ko managed Motorola's Penang, Malaysia factory, producing telecommunications components and equipment. As a female manager of a multi-ethnic and labor-intensive plant in Asia, Ko faced a number of challenges. She had already promoted quality circles and quality... View Details