Software Associates

Robert S. Kaplan

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Case | HBS Case Collection | October 2000 (Revised March 2004)

Software Associates

by Robert S. Kaplan

Abstract

The president of a small consulting firm has just seen his second-quarter profit and loss statement, showing an increase in revenues but a substantial decline in profits. He asks his chief financial officer to explain the results. The CFO works hard to accumulate information to explain the impact of the quantity of billed hours, billing rates, consultant expenses, operating expenses, and the shifting mix of business between the two principal product lines.

Keywords: Budgets and Budgeting; Cost; Financial Statements; Production; Management Analysis, Tools, and Techniques; Information Technology Industry; Consulting Industry;

Format: Print

5 pages

Educators Purchase