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