Classic Pen Company, The:  Developing an ABC Model

Robert S. Kaplan

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Case | HBS Case Collection | April 1998 (Revised September 1998)

Classic Pen Company, The: Developing an ABC Model

by Robert S. Kaplan

Abstract

Classic Pen has diversified from its core blue and black pen business by introducing new specialized colors. But costs have risen and margins on blue and black pens are decreasing. The controller turns to activity-based costing (ABC) for an explanation.

Keywords: Activity Based Costing and Management; Manufacturing Industry;

Format: Print

4 pages

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Citation:

Kaplan, Robert S. "Classic Pen Company, The: Developing an ABC Model." Harvard Business School Case 198-117, April 1998. (Revised September 1998.)

About the Author

Robert S. Kaplan

Senior Fellow, Marvin Bower Professor of Leadership Development, Emeritus

Accounting and Management

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Background Note | HBS Case Collection | October 2016 (Revised October 2018)

Cost Variance Analysis

Robert S. Kaplan and Susanna Gallani

This note was written to provide students with fundamental concepts and methods for the analysis of cost variances. It focuses on the decomposition of cost variances into price, quantity, and mix variance components, an approach that allows students to identify the root causes of differences between expected and actual costs.

Keywords: Cost Accounting;

Citation:
Kaplan, Robert S., and Susanna Gallani. "Cost Variance Analysis." Harvard Business School Background Note 117-006, October 2016. (Revised October 2018.) View Details

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Case | HBS Case Collection | September 2016 (Revised October 2018)

Springfield Hospital

Susanna Gallani and Robert Kaplan

One of the key roles of costing systems is to support the evaluation of performance and facilitate appropriate resource allocations. Through participation in a comparative cost study, management at Springfield Hospital, known for its heavy focus on operational excellence, become aware of opportunities for further improvement. Analysis of the differences in costs, uses, and allocations of resources will inform management in the decision and implementation of strategic plans. This case stimulates reflections on the importance of costing systems, in particular Time-Driven Activity Based Costing, and variance analysis as decision support mechanisms.

Keywords: Activity Based Costing and Management; Health Care and Treatment; Health Industry;

Citation:
Gallani, Susanna, and Robert Kaplan. "Springfield Hospital." Harvard Business School Case 117-025, September 2016. (Revised October 2018.) View Details

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Working Paper | HBS Working Paper Series | 2019

The Creative Consulting Company

Robert S. Kaplan, Richard Nolan and David P. Norton

During the past 50 years, several consulting companies introduced important new ideas that extended management theory and improved management practice. This paper draws upon public sources and the authors’ personal experiences to describe how three management consulting companies created and sustained several big management ideas. The consulting organizations identified companies that had introduced an innovation to address a practice gap or anomaly. It then described the innovation in articles, cases, and public conferences and proceeded to help a new set of companies implement the management innovation, which led to enhancements in the original innovation that made it more understandable, generalizable, and robust. The consulting leaders sustained their thought-leadership positions by creating an ecosystem with senior executives at pioneer corporations and academic/thought leaders. The paper also describes how other consulting companies did not sustain an initial thought-leadership position because of a failure to recognize the synergistic interplay between knowledge application and knowledge creation.

Keywords: Management; Theory; Practice; Performance Improvement; Innovation and Management; Consulting Industry;

Citation:
Kaplan, Robert S., Richard Nolan, and David P. Norton. "The Creative Consulting Company." Harvard Business School Working Paper, No. 19-001, July 2018. View Details

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Classic Pen Company, The: Developing an ABC Model

Abstract

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