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Harvard Business School Press Books — Accounting and Control
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   Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic Renewal
  Add   View  11 pp.  Introduction: Strategy, Organizations, and Control
Author(s): Simons, Robert
Publication Date: 11/09/1994
Product Type: HBS Press Chapter
HBS Number: 2411BC
Subjects: Accounting procedures; Control systems; Corporate culture; Organizational learning; Risk management; Strategy implementation; Values; Vision
Academic Discipline: Accounting & control
Product Description: Understanding how to control empowered organizations in highly competitive markets is important for both theorists and practicing managers. In this chapter, the author introduces a new, comprehensive theory for controlling business strategy, illustrating how managers gain control of strategy using four basic levers. May be used with: (2419BC) Appendix B: Use and Misuse of Information Technology: Levers of Control Revisited; (2418BC) Appendix A: Checklist Summary of the Levers of Control; (2417BC) The Dynamics of Controlling Strategy; (2416BC) The Control Levers in Action: Controlling Business Strategy; (2415BC) Interactive Control Systems: Adapting to Competitive Environments; (2414BC) Diagnostic Control Systems: Implementing Intended Strategies; (2413BC) Beliefs and Boundaries: Framing the Strategic Domain; (2412BC) A Balancing Act: Tensions to Be Managed: Strategy, Organizations, and Control.
  Add   View  20 pp.  A Balancing Act: Tensions to Be Managed: Strategy, Organizations, and Control
Author(s): Simons, Robert
Publication Date: 11/09/1994
Product Type: HBS Press Chapter
HBS Number: 2412BC
Subjects: Accounting procedures; Control systems; Corporate culture; Organizational learning; Risk management; Strategy alignment; Strategy implementation; Value creation
Academic Discipline: Accounting & control
Product Description: This chapter introduces the tensions that arise in attempting to align organizations, business strategy, and human behavior. Balancing these tensions is at the heart of implementing strategy. May be used with: (2419BC) Appendix B: Use and Misuse of Information Technology: Levers of Control Revisited; (2418BC) Appendix A: Checklist Summary of the Levers of Control; (2417BC) The Dynamics of Controlling Strategy; (2416BC) The Control Levers in Action: Controlling Business Strategy; (2415BC) Interactive Control Systems: Adapting to Competitive Environments; (2414BC) Diagnostic Control Systems: Implementing Intended Strategies; (2413BC) Beliefs and Boundaries: Framing the Strategic Domain; (2411BC) Introduction: Strategy, Organizations, and Control.
  Add   View  28 pp.  Beliefs and Boundaries: Framing the Strategic Domain
Author(s): Simons, Robert
Publication Date: 11/09/1994
Product Type: HBS Press Chapter
HBS Number: 2413BC
Subjects: Accounting procedures; Control systems; Corporate culture; Organizational behavior; Organizational learning; Strategy implementation; Values
Academic Discipline: Accounting & control
Product Description: As an organization's opportunities expand and the pressures for performance increase, a clear belief system and enforceable boundary system become increasingly important to organizational life. This chapter examines the countervailing forces generated by belief systems and boundary systems, and suggests how managers can control these levers to support business strategy. May be used with: (2419BC) Appendix B: Use and Misuse of Information Technology: Levers of Control Revisited; (2418BC) Appendix A: Checklist Summary of the Levers of Control; (2417BC) The Dynamics of Controlling Strategy; (2416BC) The Control Levers in Action: Controlling Business Strategy; (2415BC) Interactive Control Systems: Adapting to Competitive Environments; (2414BC) Diagnostic Control Systems: Implementing Intended Strategies; (2412BC) A Balancing Act: Tensions to Be Managed: Strategy, Organizations, and Control; (2411BC) Introduction: Strategy, Organizations, and Control.
  Add   View  34 pp.  Diagnostic Control Systems: Implementing Intended Strategies
Author(s): Simons, Robert
Publication Date: 11/09/1994
Product Type: HBS Press Chapter
HBS Number: 2414BC
Subjects: Accounting procedures; Control systems; Organizational learning; Performance measurement; Risk management; Strategy execution; Strategy implementation
Academic Discipline: Accounting & control
Product Description: Diagnostic control systems are the backbone of traditional management control, designed to ensure predictable goal achievement. Unfortunately, managers typically pay little attention to these feedback systems. This chapter discusses the importance of diagnostic control systems, performance measurement, and goal achievement for the execution of business strategy. May be used with: (2419BC) Appendix B: Use and Misuse of Information Technology: Levers of Control Revisited; (2418BC) Appendix A: Checklist Summary of the Levers of Control; (2417BC) The Dynamics of Controlling Strategy; (2416BC) The Control Levers in Action: Controlling Business Strategy; (2415BC) Interactive Control Systems: Adapting to Competitive Environments; (2411BC) Introduction: Strategy, Organizations, and Control; (2413BC) Beliefs and Boundaries: Framing the Strategic Domain; (2412BC) A Balancing Act: Tensions to Be Managed: Strategy, Organizations, and Control.
  Add   View  36 pp.  Interactive Control Systems: Adapting to Competitive Environments
Author(s): Simons, Robert
Publication Date: 11/09/1994
Product Type: HBS Press Chapter
HBS Number: 2415BC
Subjects: Accounting procedures; Competitive environment; Control systems; Corporate culture; Innovation; Organizational learning; Risk management; Strategic initiatives
Academic Discipline: Accounting & control
Product Description: Managing the tension between creative innovation and predictable goal achievement is the essence of management control. This chapter looks at how senior managers use interactive control systems to build internal pressure to encourage the emergence of new strategic initiatives. May be used with: (2419BC) Appendix B: Use and Misuse of Information Technology: Levers of Control Revisited; (2418BC) Appendix A: Checklist Summary of the Levers of Control; (2417BC) The Dynamics of Controlling Strategy; (2416BC) The Control Levers in Action: Controlling Business Strategy; (2414BC) Diagnostic Control Systems: Implementing Intended Strategies; (2413BC) Beliefs and Boundaries: Framing the Strategic Domain; (2412BC) A Balancing Act: Tensions to Be Managed: Strategy, Organizations, and Control; (2411BC) Introduction: Strategy, Organizations, and Control.
  Add   View  28 pp.  The Control Levers in Action: Controlling Business Strategy
Author(s): Simons, Robert
Publication Date: 11/09/1994
Product Type: HBS Press Chapter
HBS Number: 2416BC
Subjects: Accounting procedures; Control systems; Corporate culture; Organizational behavior; Organizational learning; Strategic initiatives; Strategy implementation; Values
Academic Discipline: Accounting & control
Product Description: Providing insight into how control systems influence behaviors and drive strategic renewal, this chapter describes the results of a study of 10 newly appointed managers and their use of the four control levers. May be used with: (2419BC) Appendix B: Use and Misuse of Information Technology: Levers of Control Revisited; (2418BC) Appendix A: Checklist Summary of the Levers of Control; (2417BC) The Dynamics of Controlling Strategy; (2415BC) Interactive Control Systems: Adapting to Competitive Environments; (2414BC) Diagnostic Control Systems: Implementing Intended Strategies; (2413BC) Beliefs and Boundaries: Framing the Strategic Domain; (2412BC) A Balancing Act: Tensions to Be Managed: Strategy, Organizations, and Control; (2411BC) Introduction: Strategy, Organizations, and Control.
  Add   View  25 pp.  The Dynamics of Controlling Business Strategy
Author(s): Simons, Robert
Publication Date: 11/09/1994
Product Type: HBS Press Chapter
HBS Number: 2417BC
Subjects: Accounting procedures; Control systems; Corporate culture; Organizational learning; Risk management; Strategy implementation; Values; Vision
Academic Discipline: Accounting & control
Product Description: Control of business strategy is achieved by integrating the four levers of control. This chapter presents an integrated framework, illustrating that the power of the control levers lies in how they complement each other when used together. May be used with: (2419BC) Appendix B: Use and Misuse of Information Technology: Levers of Control Revisited; (2418BC) Appendix A: Checklist Summary of the Levers of Control; (2416BC) The Control Levers in Action: Controlling Business Strategy; (2415BC) Interactive Control Systems: Adapting to Competitive Environments; (2414BC) Diagnostic Control Systems: Implementing Intended Strategies; (2413BC) Beliefs and Boundaries: Framing the Strategic Domain; (2412BC) A Balancing Act: Tensions to Be Managed: Strategy, Organizations, and Control; (2411BC) Introduction: Strategy, Organizations, and Control.
  Add   View  7 pp.  Checklist Summary of the Levers of Control
Author(s): Simons, Robert
Publication Date: 11/09/1994
Product Type: HBS Press Chapter
HBS Number: 2418BC
Subjects: Accounting procedures; Control systems; Corporate culture; Organizational learning; Risk management; Strategy implementation; Values; Vision
Academic Discipline: Accounting & control
Product Description: This chapter summarizes the what, why, how, when, and who of the four basic levers managers use to control the formation and implementation of business strategy. May be used with: (2419BC) Appendix B: Use and Misuse of Information Technology: Levers of Control Revisited; (2417BC) The Dynamics of Controlling Strategy; (2416BC) The Control Levers in Action: Controlling Business Strategy; (2415BC) Interactive Control Systems: Adapting to Competitive Environments; (2414BC) Diagnostic Control Systems: Implementing Intended Strategies; (2413BC) Beliefs and Boundaries: Framing the Strategic Domain; (2412BC) A Balancing Act: Tensions to Be Managed: Strategy, Organizations, and Control; (2411BC) Introduction: Strategy, Organizations, and Control.
  Add   View  15 pp.  Use and Misuse of Information Technology: Levers of Control Revisited
Author(s): Simons, Robert
Publication Date: 11/09/1994
Product Type: HBS Press Chapter
HBS Number: 2419BC
Subjects: Accounting procedures; Control systems; Corporate culture; Information technology; Organizational learning; Risk management; Strategy implementation; Values
Academic Discipline: Accounting & control
Product Description: This chapter discusses the use and misuse of information technology in applying the concepts around the four levers of control in practice. May be used with: (2411BC) Introduction: Strategy, Organizations, and Control; (2412BC) A Balancing Act: Tensions to Be Managed: Strategy, Organizations, and Control; (2413BC) Beliefs and Boundaries: Framing the Strategic Domain; (2414BC) Diagnostic Control Systems: Implementing Intended Strategies; (2415BC) Interactive Control Systems: Adapting to Competitive Environments; (2416BC) The Control Levers in Action: Controlling Business Strategy; (2417BC) The Dynamics of Controlling Strategy; (2418BC) Appendix A: Checklist Summary of the Levers of Control.
   Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits
  Add   View  21 pp.  The Evolution of Time-Driven Activity-Based Costing: Introduction
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 2221BC
Subjects: Accounting; Activity-based costing; Cost analysis; Costs; Information management; Performance measurement
Academic Discipline: Accounting & control
Product Description: This chapter introduces and defines Time-Driven Activity-Based Costing (TDABC), providing a brief history of its development, and illustrating its innovative advantages over the traditional Activity-Based Costing (ABC) system. May be used with: (2222BC) Estimating Process Times: The Role of Time Equations; (2223BC) Capacity Cost Rates: The Practical Issues; (2226BC) Implementing Time-Driven ABC Models: Launching a Project; (2227BC) What-If Analysis and Activity-Based Budgeting: Forecasting Resource Demands; (2228BC) Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions; (2229BC) Enhancing Business Process Improvements: New Applications for Time-Driven ABC; (2230BC) Kemps LLC: Handling Product, Distribution, and Customer Variety; (2231BC) Sanac Logistics: Time Equations to Capture Complexities in Logistics Performance; (2234BC) Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround; (2235BC) ATB Financial: Guiding Profitable Growth; (2236BC) Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Business; (2237BC) Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels — The Benefits of Time-Driven Activity-Based Costing; (2241BC) Jackson State University: Introducing Business Concepts into Education — The Benefits of Time-Driven Activity-Based Costing.
  Add   View  20 pp.  Estimating Process Times: The Role of Time Equations
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 2222BC
Subjects: Accounting; Activity-based costing; Capacity planning; Cost analysis; Costs; Information management; Performance measurement
Academic Discipline: Accounting & control
Product Description: This chapter focuses on the principle innovation of TDABC, the development of equations that estimate the demands for time on capacity resources, and the benefits of implementing this method of analysis. May be used with: (2221BC) The Evolution of Time-Driven Activity-Based Costing: Introduction; (2223BC) Capacity Cost Rates: The Practical Issues; (2226BC) Implementing Time-Driven ABC Models: Launching a Project; (2227BC) What-If Analysis and Activity-Based Budgeting: Forecasting Resource Demands; (2228BC) Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions; (2229BC) Enhancing Business Process Improvements: New Applications for Time-Driven ABC; (2230BC) Kemps LLC: Handling Product, Distribution, and Customer Variety; (2231BC) Sanac Logistics: Time Equations to Capture Complexities in Logistics Performance; (2234BC) Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround; (2235BC) ATB Financial: Guiding Profitable Growth; (2236BC) Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Business; (2237BC) Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels — The Benefits of Time-Driven Activity-Based Costing; (2241BC) Jackson State University: Introducing Business Concepts into Education — The Benefits of Time-Driven Activity-Based Costing.
  Add   View  27 pp.  Capacity Cost Rates: The Practical Issues
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 2223BC
Subjects: Accounting; Activity-based costing; Capacity planning; Cost analysis; Costs; Information management; Performance measurement
Academic Discipline: Accounting & control
Product Description: Calculating capacity cost rates is the second element in a time-driven activity-based costing model. This chapter discusses when to capture cost at a department or a process level, how to incorporate all relevant costs, and how to measure practical capacity. May be used with: (2221BC) The Evolution of Time-Driven Activity-Based Costing: Introduction; (2222BC) Estimating Process Times: The Role of Time Equations; (2226BC) Implementing Time-Driven ABC Models: Launching a Project; (2227BC) What-If Analysis and Activity-Based Budgeting: Forecasting Resource Demands; (2228BC) Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions; (2229BC) Enhancing Business Process Improvements: New Applications for Time-Driven ABC; (2230BC) Kemps LLC: Handling Product, Distribution, and Customer Variety; (2231BC) Sanac Logistics: Time Equations to Capture Complexities in Logistics Performance; (2234BC) Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround; (2235BC) ATB Financial: Guiding Profitable Growth; (2236BC) Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Business; (2237BC) Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels — The Benefits of Time-Driven Activity-Based Costing; (2241BC) Jackson State University: Introducing Business Concepts into Education — The Benefits of Time-Driven Activity-Based Costing.
  Add   View  20 pp.  Implementing Time-Driven ABC Models: Launching a Project
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 2226BC
Subjects: Accounting; Activity-based costing; Cost analysis; Costs; Information management; Performance measurement
Academic Discipline: Accounting & control
Product Description: Building a Time-Driven ABC model involves a sequence of well-defined steps. This chapter addresses the four phases of implementation, from preparation to rollout. May be used with: (2221BC) The Evolution of Time-Driven Activity-Based Costing: Introduction; (2222BC) Estimating Process Times: The Role of Time Equations; (2223BC) Capacity Cost Rates: The Practical Issues; (2227BC) What-If Analysis and Activity-Based Budgeting: Forecasting Resource Demands; (2228BC) Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions; (2229BC) Enhancing Business Process Improvements: New Applications for Time-Driven ABC; (2230BC) Kemps LLC: Handling Product, Distribution, and Customer Variety; (2231BC) Sanac Logistics: Time Equations to Capture Complexities in Logistics Performance; (2234BC) Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround; (2235BC) ATB Financial: Guiding Profitable Growth; (2236BC) Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Business; (2237BC) Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels — The Benefits of Time-Driven Activity-Based Costing; (2241BC) Jackson State University: Introducing Business Concepts into Education — The Benefits of Time-Driven Activity-Based Costing.
  Add   View  23 pp.  What-If Analysis and Activity-Based Budgeting: Forecasting Resource Demands
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 2227BC
Subjects: Accounting; Activity based budgeting; Activity-based costing; Capacity planning; Cost analysis; Costs; Forecasting
Academic Discipline: Accounting & control
Product Description: Activity-based budgeting has been discussed for some time, but becomes far more practical with a TDABC model. Using this approach, a company can now link its strategic plan and sales and production forecast to the specific demands for capacity required for implementation. This chapter introduces the powerful new extension of the TDABC model to perform what-if analysis and activity-based budgeting. May be used with: (2221BC) The Evolution of Time-Driven Activity-Based Costing: Introduction; (2222BC) Estimating Process Times: The Role of Time Equations; (2223BC) Capacity Cost Rates: The Practical Issues; (2226BC) Implementing Time-Driven ABC Models: Launching a Project; (2228BC) Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions; (2229BC) Enhancing Business Process Improvements: New Applications for Time-Driven ABC; (2230BC) Kemps LLC: Handling Product, Distribution, and Customer Variety; (2231BC) Sanac Logistics: Time Equations to Capture Complexities in Logistics Performance; (2234BC) Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround; (2235BC) ATB Financial: Guiding Profitable Growth; (2236BC) Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Business; (2237BC) Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels — The Benefits of Time-Driven Activity-Based Costing; (2241BC) Jackson State University: Introducing Business Concepts into Education — The Benefits of Time-
  Add   View  17 pp.  Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 2228BC
Subjects: Accounting; Activity-based costing; Capacity planning; Cost analysis; Costs; Due diligence; Mergers & Acquisitions; Profitability
Academic Discipline: Accounting & control
Product Description: In this chapter, the authors demonstrate how to quickly build a simple Time-Driven Activity-Based Costing model for assessing the attractiveness of a company being considered for acquisition. Using this model during the due-diligence process enables a prospective buyer to identify where profit opportunities exist, how they can be captured, their cost and impact, and whether the organization has the capacity to execute. May be used with: (2221BC) The Evolution of Time-Driven Activity-Based Costing: Introduction; (2222BC) Estimating Process Times: The Role of Time Equations; (2223BC) Capacity Cost Rates: The Practical Issues; (2226BC) Implementing Time-Driven ABC Models: Launching a Project; (2227BC) What-If Analysis and Activity-Based Budgeting: Forecasting Resource Demands; (2229BC) Enhancing Business Process Improvements: New Applications for Time-Driven ABC; (2230BC) Kemps LLC: Handling Product, Distribution, and Customer Variety; (2231BC) Sanac Logistics: Time Equations to Capture Complexities in Logistics Performance; (2234BC) Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround; (2235BC) ATB Financial: Guiding Profitable Growth; (2236BC) Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Business; (2237BC) Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels — The Benefits of Time-Driven Activity-Based Costing; (2241BC) Jackson State University: Introducing Business Concepts into Education — T
  Add   View  28 pp.  Enhancing Business Process Improvements: New Applications for Time-Driven ABC
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 2229BC
Subjects: Accounting; Activity-based costing; Business processes; Capacity planning; Cost analysis; Costs; Process improvement; Supply chain optimization
Academic Discipline: Accounting & control
Product Description: Time-Driven Activity-Based Costing complements important initiatives in business process improvements, such as lean management, supply-chain optimization, and benchmarking. This chapter introduces these promising new extensions of TDABC designed to enhance companies' continuous improvement projects. May be used with: (2221BC) The Evolution of Time-Driven Activity-Based Costing: Introduction; (2222BC) Estimating Process Times: The Role of Time Equations; (2223BC) Capacity Cost Rates: The Practical Issues; (2226BC) Implementing Time-Driven ABC Models: Launching a Project; (2227BC) What-If Analysis and Activity-Based Budgeting: Forecasting Resource Demands; (2228BC) Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions; (2230BC) Kemps LLC: Handling Product, Distribution, and Customer Variety; (2231BC) Sanac Logistics: Time Equations to Capture Complexities in Logistics Performance; (2234BC) Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround; (2235BC) ATB Financial: Guiding Profitable Growth; (2236BC) Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Business; (2237BC) Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels — The Benefits of Time-Driven Activity-Based Costing; (2241BC) Jackson State University: Introducing Business Concepts into Education — The Benefits of Time-Driven Activity-Based Costing.
  Add   View  15 pp.  Kemps LLC: Handling Product, Distribution, and Customer Variety
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 2230BC
Subjects: Accounting; Activity-based costing; Capacity planning; Cost analysis; Costs; Distribution; Information management; Performance measurement
Academic Discipline: Accounting & control
Product Description: This chapter illustrates comprehensive, enterprise-wide implementation of Time-Driven Activity-Based Costing projects using the case of Kemps LLC. May be used with: (2222BC) Estimating Process Times: The Role of Time Equations; (2223BC) Capacity Cost Rates: The Practical Issues; (2226BC) Implementing Time-Driven ABC Models: Launching a Project; (2227BC) What-If Analysis and Activity-Based Budgeting: Forecasting Resource Demands; (2228BC) Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions; (2229BC) Enhancing Business Process Improvements: New Applications for Time-Driven ABC; (2231BC) Sanac Logistics: Time Equations to Capture Complexities in Logistics Performance; (2234BC) Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround; (2235BC) ATB Financial: Guiding Profitable Growth; (2236BC) Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Business; (2237BC) Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels — The Benefits of Time-Driven Activity-Based Costing; (2241BC) Jackson State University: Introducing Business Concepts into Education — The Benefits of Time-Driven Activity-Based Costing; (2221BC) The Evolution of Time-Driven Activity-Based Costing: Introduction.
  Add   View  16 pp.  Sanac Logistics: Time Equations to Capture Complexity in Logistics Processes
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 2231BC
Industry Setting: Agriculture industry
Subjects: Accounting; Activity-based costing; Capacity planning; Cost analysis; Costs; Distribution; Information management
Academic Discipline: Accounting & control
Product Description: This chapter shows the application of Time-Driven Activity-Based Costing in a complex distribution company, Sanac Logistics, as it made a strategic transition from a sales-driven company to a profit-driven one. May be used with: (2221BC) The Evolution of Time-Driven Activity-Based Costing: Introduction; (2222BC) Estimating Process Times: The Role of Time Equations; (2223BC) Capacity Cost Rates: The Practical Issues; (2226BC) Implementing Time-Driven ABC Models: Launching a Project; (2227BC) What-If Analysis and Activity-Based Budgeting: Forecasting Resource Demands; (2228BC) Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions; (2229BC) Enhancing Business Process Improvements: New Applications for Time-Driven ABC; (2230BC) Kemps LLC: Handling Product, Distribution, and Customer Variety; (2234BC) Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround; (2235BC) ATB Financial: Guiding Profitable Growth; (2236BC) Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Business; (2237BC) Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels — The Benefits of Time-Driven Activity-Based Costing; (2241BC) Jackson State University: Introducing Business Concepts into Education — The Benefits of Time-Driven Activity-Based Costing.
  Add   View  19 pp.  Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 2234BC
Industry Setting: Financial services
Subjects: Accounting; Activity-based costing; Cost analysis; Costs; Information management; Profitability; Service management
Academic Discipline: Accounting & control
Product Description: This chapter illustrates the enterprise-wide scalability of Time-Driven ABC in the financial services industry through the case of Compton Financial (disguised), a leading firm offering low-cost stock trading, online trading, no-load mutual funds, insurance, and financial advisory services. May be used with: (2221BC) The Evolution of Time-Driven Activity-Based Costing: Introduction; (2222BC) Estimating Process Times: The Role of Time Equations; (2223BC) Capacity Cost Rates: The Practical Issues; (2226BC) Implementing Time-Driven ABC Models: Launching a Project; (2227BC) What-If Analysis and Activity-Based Budgeting: Forecasting Resource Demands; (2228BC) Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions; (2229BC) Enhancing Business Process Improvements: New Applications for Time-Driven ABC; (2230BC) Kemps LLC: Handling Product, Distribution, and Customer Variety; (2231BC) Sanac Logistics: Time Equations to Capture Complexities in Logistics Performance; (2235BC) ATB Financial: Guiding Profitable Growth; (2236BC) Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Business; (2237BC) Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels — The Benefits of Time-Driven Activity-Based Costing; (2241BC) Jackson State University: Introducing Business Concepts into Education — The Benefits of Time-Driven Activity-Based Costing.
  Add   View  14 pp.  ATB Financial: Guiding Profitable Growth
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 2235BC
Industry Setting: Financial services
Subjects: Accounting; Activity-based costing; Cost analysis; Costs; Growth; Information management; Profitability; Service management
Academic Discipline: Accounting & control
Product Description: This chapter examines the application of TDABC to guide the profitability of a recently deregulated financial services company, ATB Financial. May be used with: (2221BC) The Evolution of Time-Driven Activity-Based Costing: Introduction; (2222BC) Estimating Process Times: The Role of Time Equations; (2223BC) Capacity Cost Rates: The Practical Issues; (2226BC) Implementing Time-Driven ABC Models: Launching a Project; (2227BC) What-If Analysis and Activity-Based Budgeting: Forecasting Resource Demands; (2228BC) Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions; (2229BC) Enhancing Business Process Improvements: New Applications for Time-Driven ABC; (2230BC) Kemps LLC: Handling Product, Distribution, and Customer Variety; (2231BC) Sanac Logistics: Time Equations to Capture Complexities in Logistics Performance; (2234BC) Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround; (2236BC) Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Business; (2237BC) Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels — The Benefits of Time-Driven Activity-Based Costing; (2241BC) Jackson State University: Introducing Business Concepts into Education — The Benefits of Time-Driven Activity-Based Costing.
  Add   View  11 pp.  Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Business
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 2236BC
Industry Setting: Financial services
Subjects: Accounting; Activity-based costing; Capacity planning; Cost analysis; Financial management; Growth; IT management; Service management
Academic Discipline: Accounting & control
Product Description: This chapter illustrates how using TDABC to create an activity-based Business Performance Management (BPM) system helped the Citigroup Technology Infrastructure Division — an internal shared services division — to operate as a “business within a business.” May be used with: (2221BC) The Evolution of Time-Driven Activity-Based Costing: Introduction; (2222BC) Estimating Process Times: The Role of Time Equations; (2223BC) Capacity Cost Rates: The Practical Issues; (2226BC) Implementing Time-Driven ABC Models: Launching a Project; (2227BC) What-If Analysis and Activity-Based Budgeting: Forecasting Resource Demands; (2228BC) Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions; (2229BC) Enhancing Business Process Improvements: New Applications for Time-Driven ABC; (2230BC) Kemps LLC: Handling Product, Distribution, and Customer Variety; (2231BC) Sanac Logistics: Time Equations to Capture Complexities in Logistics Performance; (2234BC) Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround; (2235BC) ATB Financial: Guiding Profitable Growth; (2237BC) Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels — The Benefits of Time-Driven Activity-Based Costing; (2241BC) Jackson State University: Introducing Business Concepts into Education — The Benefits of Time-Driven Activity-Based Costing.
  Add   View  13 pp.  Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels—The Benefits of Time-Driven Activity-Based Costing
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 2237BC
Industry Setting: Financial services; Insurance industry
Subjects: Accounting; Activity-based costing; Capacity planning; Cost analysis; Forecasting; Growth; Human resources management; Service management
Academic Discipline: Accounting & control
Product Description: The Private Client Group of Global Insurance (disguised) experienced explosive growth and turned to time-driven activity-based budgeting to help plan for future resource capacity. Within this chapter, the case study describes how to integrate a staffing forecast system with the enterprise-wide business planning, budgeting, and forecasting system, and how to apply TDABC to budget and forecast resource consumption. May be used with: (2221BC) The Evolution of Time-Driven Activity-Based Costing: Introduction; (2222BC) Estimating Process Times: The Role of Time Equations; (2223BC) Capacity Cost Rates: The Practical Issues; (2236BC) Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Business; (2228BC) Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions; (2229BC) Enhancing Business Process Improvements: New Applications for Time-Driven ABC; (2230BC) Kemps LLC: Handling Product, Distribution, and Customer Variety; (2231BC) Sanac Logistics: Time Equations to Capture Complexities in Logistics Performance; (2234BC) Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround; (2235BC) ATB Financial: Guiding Profitable Growth; (2241BC) Jackson State University: Introducing Business Concepts into Education — The Benefits of Time-Driven Activity-Based Costing; (2226BC) Implementing Time-Driven ABC Models: Launching a Project; (2227BC) What-If Analy
  Add   View  15 pp.  Jackson State University: Introducing Business Concepts into Education—The Benefits of Time-Driven Activity-Based Costing
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 2241BC
Industry Setting: Education industry; Nonprofit
Subjects: Accounting; Activity-based costing; Capacity planning; Cost analysis; Costs; Growth; Nonprofit accounting; Service management
Academic Discipline: Accounting & control
Product Description: As CEOs of universities and other nonprofits become more publicly accountable for their costs and performance, having a TDABC model of their resource demands provides them with a powerful tool for guiding expansion plans, determining service levels, and managing budgets. This chapter looks at Jackson State University and its application of TDABC in a nonprofit setting. May be used with: (2221BC) The Evolution of Time-Driven Activity-Based Costing: Introduction; (2222BC) Estimating Process Times: The Role of Time Equations; (2223BC) Capacity Cost Rates: The Practical Issues; (2226BC) Implementing Time-Driven ABC Models: Launching a Project; (2237BC) Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels — The Benefits of Time-Driven Activity-Based Costing; (2228BC) Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions; (2229BC) Enhancing Business Process Improvements: New Applications for Time-Driven ABC; (2230BC) Kemps LLC: Handling Product, Distribution, and Customer Variety; (2231BC) Sanac Logistics: Time Equations to Capture Complexities in Logistics Performance; (2234BC) Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround; (2235BC) ATB Financial: Guiding Profitable Growth; (2236BC) Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Business; (2227BC) What-If Analysis and Activity-Based Budgeting: Forecasting
  Add   View  7 pp.  Transforming Unprofitable Customers: A Time-Driven Activity-Based Costing Approach
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 5242BC
Subjects: Activity-based costing; Cost accounting; Cost analysis; Information management; Performance measurement
Academic Discipline: Accounting & control
Product Description: This chapter reviews the types of actions managers take on the basis of the output from their activity-based costing models, focusing on how to improve customer profitability, a common application for Time-Driven ABC. May be used with: (2221BC) The Evolution of Time-Driven Activity-Based Costing: Introduction; (2222BC) Estimating Process Times: The Role of Time Equations; (2223BC) Capacity Cost Rates: The Practical Issues; (2226BC) Implementing Time-Driven ABC Models: Launching a Project; (2227BC) What-If Analysis and Activity-Based Budgeting: Forecasting Resource Demands; (2228BC) Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions; (2229BC) Enhancing Business Process Improvements: New Applications for Time-Driven ABC; (2230BC) Kemps LLC: Handling Product, Distribution, and Customer Variety; (2231BC) Sanac Logistics: Time Equations to Capture Complexities in Logistics Performance; (2234BC) Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround; (2235BC) ATB Financial: Guiding Profitable Growth; (2237BC) Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels — The Benefits of Time-Driven Activity-Based Costing; (2241BC) Jackson State University: Introducing Business Concepts into Education — The Benefits of Time-Driven Activity-Based Costing; (9896BC) Frequently Asked Questions: Time-Driven Activity-Based Costing; (2236BC) Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Busine
  Add   View  9 pp.  Frequently Asked Questions: Time-Driven Activity-Based Costing
Author(s): Kaplan, Robert S.; Anderson, Steven R.
Publication Date: 04/04/2007
Product Type: HBS Press Chapter
HBS Number: 9896BC
Subjects: Activity-based costing; Cost accounting; Cost analysis; Information management; Performance measurement
Academic Discipline: Accounting & control
Product Description: This chapter answers several of the most common questions about Time-Driven Activity-Based Costing. May be used with: (2221BC) The Evolution of Time-Driven Activity-Based Costing: Introduction; (2222BC) Estimating Process Times: The Role of Time Equations; (2223BC) Capacity Cost Rates: The Practical Issues; (2226BC) Implementing Time-Driven ABC Models: Launching a Project; (2227BC) What-If Analysis and Activity-Based Budgeting: Forecasting Resource Demands; (2228BC) Fast-Track Profit Model: Creating the New Due-Diligence Process for Mergers and Acquisitions; (2229BC) Enhancing Business Process Improvements: New Applications for Time-Driven ABC; (2230BC) Kemps LLC: Handling Product, Distribution, and Customer Variety; (2231BC) Sanac Logistics: Time Equations to Capture Complexities in Logistics Performance; (2234BC) Compton Financial: Using Time-Driven ABC to Accomplish a Profit Turnaround; (2235BC) ATB Financial: Guiding Profitable Growth; (2236BC) Citigroup Technology Infrastructure Division: Financial Strategies for Managing IT as a Business Within a Business; (2237BC) Global Insurance Company Private Client Group: Forecasting Key Employee Staffing Levels — The Benefits of Time-Driven Activity-Based Costing; (2241BC) Jackson State University: Introducing Business Concepts into Education — The Benefits of Time-Driven Activity-Based Costing; (5242BC) Transforming Unprofitable Customers: A Time-Driven Activity-Based Costing Approach.