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  • October 2000 (Revised March 2004)
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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.)
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About The Author

Robert S. Kaplan

Accounting and Management
→More Publications

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    Prospective Evaluation of the Cost of Performing Breast Imaging Examinations Using Time-Driven Activity-Based Costing Method: A Single Center Study

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    Vanderbilt: Transforming an Academic Health Care Delivery System, 2020

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More from the Author
  • Health System Perspective on Cost for Delivering a Decision Aid for Prostate Cancer Using Time-Driven Activity-Based Costing By: David R. Ho, Robert S. Kaplan, Jonathan Bergman, David F. Penson, Benjamin Waterman, Kristin C. Williams, Jefersson Villatoro, Lorna Kwan and Christopher S. Saigal
  • Prospective Evaluation of the Cost of Performing Breast Imaging Examinations Using Time-Driven Activity-Based Costing Method: A Single Center Study By: Aamir Ali, Jordana Phillips, Damir Ljuboja, Syed S. Shehab, Etta D. Pisano, Robert S. Kaplan and Ammar Sarwar
  • Vanderbilt: Transforming an Academic Health Care Delivery System, 2020 By: Michael E. Porter, Robert S. Kaplan, Mary L. Witkowski and David N. Bernstein
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