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      • 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
      Keywords: Decisions; Product; Corporate Accountability; Activity Based Costing and Management; System; Performance Efficiency; Financial Reporting; Operations; Technology Industry; Telecommunications Industry
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      Kaplan, Robert S. "AT&T Paradyne." Harvard Business School Case 195-165, May 1995. (Revised April 1998.)
      • April 1995 (Revised December 2006)
      • Case

      Identify the Nonprofit

      By: Regina E. Herzlinger and Ramona Hilgenkamp
      This case presents financial statements and selected ratios for seven unidentified nonprofit organizations and asks that each set of financial information be matched with one of the following nonprofit entities: a public television station, a suburban hospital, a... View Details
      Keywords: Nonprofit Organizations; Financial Statements
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      Herzlinger, Regina E., and Ramona Hilgenkamp. "Identify the Nonprofit." Harvard Business School Case 195-215, April 1995. (Revised December 2006.)
      • April 1995 (Revised March 1996)
      • Supplement

      Wetherill Associates, Inc. Supplement

      By: Lynn S. Paine and Charles A Nichols III
      Describes the compensation system implemented for Wetherill Associates employees as of January 1995 and reports the company's financial results for 1994. View Details
      Keywords: Business Earnings; Compensation and Benefits
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      Paine, Lynn S., and Charles A Nichols III. "Wetherill Associates, Inc. Supplement." Harvard Business School Supplement 395-182, April 1995. (Revised March 1996.)
      • April 1995 (Revised July 1996)
      • Case

      Governance at Metallgesellschaft (A)

      By: Jay W. Lorsch and Samanta Graff
      MG Corp., a U.S. subsidiary of Germany's international conglomerate, Metallgesellschaft, engaged in a disastrous hedging strategy that nearly dragged the entire enterprise into bankruptcy. This case explores issues of responsibility and accountability among the... View Details
      Keywords: Business Subsidiaries; Corporate Accountability; Business Conglomerates; Governing and Advisory Boards; Insolvency and Bankruptcy; Corporate Governance; Mining Industry; Chemical Industry; Germany; United States
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      Lorsch, Jay W., and Samanta Graff. "Governance at Metallgesellschaft (A)." Harvard Business School Case 495-055, April 1995. (Revised July 1996.)
      • April 1995 (Revised July 1996)
      • Supplement

      Governance at Metallgesellschaft (B)

      By: Jay W. Lorsch and Samanta Graff
      Supplements the (A) case. View Details
      Keywords: Business Subsidiaries; Corporate Accountability; Business Conglomerates; Governing and Advisory Boards; Insolvency and Bankruptcy; Corporate Governance; Mining Industry; Chemical Industry; Germany; United States
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      Lorsch, Jay W., and Samanta Graff. "Governance at Metallgesellschaft (B)." Harvard Business School Supplement 495-056, April 1995. (Revised July 1996.)
      • 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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      Kaplan, Robert S. "Pillsbury: Customer Driven Reengineering." Harvard Business School Case 195-144, April 1995. (Revised April 1995.)
      • spring 1995
      • Article

      Mark-to-Market Accounting for Banks and Thrifts: Lessons from the Danish Experience

      By: Victor L Bernard, Robert C. Merton and Krishna G. Palepu
      Keywords: Fair Value Accounting; Denmark
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      Bernard, Victor L., Robert C. Merton, and Krishna G. Palepu. "Mark-to-Market Accounting for Banks and Thrifts: Lessons from the Danish Experience." Journal of Accounting Research 33, no. 1 (spring 1995): 1–32.
      • 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
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      Kaplan, Robert S., and Srikant M. Datar. "Co-operative Bank, The." Harvard Business School Case 195-196, March 1995. (Revised April 1997.)
      • 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
      Keywords: Earnings Management; Stocks; Financial Markets
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      Esty, Benjamin C., and Craig F Schreiber. "Dividend Policy at FPL Group, Inc. (B)." Harvard Business School Supplement 295-106, March 1995. (Revised November 1995.)
      • 1995
      • Working Paper

      Research Investigating the Economic Consequences of Accounting Standards

      By: R. H. Holthausen and Krishna G. Palepu
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      Holthausen, R. H., and Krishna G. Palepu. "Research Investigating the Economic Consequences of Accounting Standards." Harvard Business School Working Paper, No. 95-078, January 1995.
      • 1995
      • Other Unpublished Work

      The Federal Budget and the States: Fiscal Year 1994

      By: Dutch Leonard and Monica E. Friar
      Keywords: Sovereign Finance; Budgets and Budgeting; Government and Politics; United States
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      Leonard, Dutch, and Monica E. Friar. "The Federal Budget and the States: Fiscal Year 1994." Taubman Center for State and Local Government, Washington, D.C., January 1995.
      • 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
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      Hawkins, David F., V.G. Narayanan, and Robert L. Simons. "AB SKA (Sweden)." Harvard Business School Case 195-180, December 1994.
      • December 1994
      • Case

      Hewlett-Packard: Boeblingen Manufacturing Operation (BMO)

      By: Patricia Bost, Robin Cooper and Robert S. Kaplan
      Keywords: Cost Accounting
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      Bost, Patricia, Robin Cooper, and Robert S. Kaplan. "Hewlett-Packard: Boeblingen Manufacturing Operation (BMO)." Harvard Business School Case 195-183, December 1994.
      • November 1994 (Revised February 1996)
      • Case

      Toy World, Inc.

      By: W. Carl Kester
      A shift from seasonal to level production of toys will change the seasonal cycle of Toy World's working capital needs and necessitate new bank credit arrangements. A rewritten version of an earlier case. View Details
      Keywords: Working Capital; Business Cycles; Cash Flow; Forecasting and Prediction; Investment Funds; Financial Statements
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      Kester, W. Carl. "Toy World, Inc." Harvard Business School Case 295-073, November 1994. (Revised February 1996.)
      • November 1994
      • Case

      Hewlett-Packard: French Manufacturing Operations

      By: Robin Cooper, Patricia Bost and Robert S. Kaplan
      Keywords: Activity Based Costing and Management; Cost Accounting; France
      Citation
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      Cooper, Robin, Patricia Bost, and Robert S. Kaplan. "Hewlett-Packard: French Manufacturing Operations." Harvard Business School Case 195-120, November 1994.
      • 1994
      • Chapter

      International Experiences with Securities Transaction Taxes

      By: K. A. Froot and J. Campbell
      Keywords: Corporation Taxation; Interest Deductibility; Cost Of Capital; Corporate Finance; Accounting; Borrowing and Debt; Financing and Loans; Interest Rates
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      Froot, K. A., and J. Campbell. "International Experiences with Securities Transaction Taxes." In The Internationalization of Equity Markets, edited by J. Frankel, 277–308. University of Chicago Press, 1994. (Revised from NBER Working Paper No. 4587, December 1993; also featured in The NBER Digest, May 1994.)
      • October 1994
      • Teaching Note

      Accounting for Productivity Growth TN

      By: Forest L. Reinhardt
      Teaching Note for (9-794-051). View Details
      Keywords: United States; Singapore
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      Reinhardt, Forest L. "Accounting for Productivity Growth TN." Harvard Business School Teaching Note 795-038, October 1994.
      • 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
      Citation
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      Cooper, Robin, Takeo Yoshikawa, and Robert S. Kaplan. "Yamatake-Honeywell Company, Ltd.: Activity-Based Costing System." Harvard Business School Case 195-106, October 1994.
      • October 1994
      • Teaching Note

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

      By: Robin Cooper and Robert S. Kaplan
      Keywords: Cost Accounting
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      Cooper, Robin, and Robert S. Kaplan. "Yamatake-Honeywell Company, Ltd.: Activity-Based Costing System TN." Harvard Business School Teaching Note 195-107, October 1994.
      • 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
      Keywords: Cash Flow Analysis; Strategy Execution; Management Control Systems; Analysis; Cash Flow; Financial Statements
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      Simons, Robert, and Antonio Davila. "Chemalite, Inc. (B): Cash Flow Analysis." Harvard Business School Case 195-130, September 1994. (Revised June 2017.)
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