Publications
Publications
  • October 2000 (Revised March 2004)
  • Case
  • HBS Case Collection

Software Associates

By: Robert S. Kaplan
  • Format:Print
  • | Pages:5
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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

Citation

Kaplan, Robert S. "Software Associates." Harvard Business School Case 101-038, October 2000. (Revised March 2004.)

About The Author

Robert S. Kaplan

Accounting and Management
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