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Supplement
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Reference no. 9-197-028
Subject category: Finance, Accounting and Control
Authors: Robert S Kaplan (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1996
Version: 30 April 1998
Length: 7 pages
Data source: Field research
Topics: Management; Business units; Cost accounting; Performance measurement; Energy; Customers; Balanced scorecard; Executive committees; Human resource management (HRM); Implementing strategy; Incentives; Product adaptation; Teams
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Abstract

Mobil US Marketing & Refining has shifted from a centralized staff- driven organization to decentralized business-units. Staff functions now must negotiate service agreements with a buyer's committee consisting of representatives from the profit-center business units. This case describes how one staff function developed its service agreement and translated the agreement into a Balanced Scorecard where the 'customers' are the internal business units. Several managers question whether the Balanced Scorecard is appropriate for such an internal function.
Location:
United States
Industries:
Petroleum extraction; Mining; Electric power generation
Size:
USD34 million revenues, 165 employees
Other setting(s):
1995
Teaching note
-
Reference no. 5-198-044
Subject category: Finance, Accounting and Control
Authors: Robert S Kaplan (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1998
Version: 30 October 1997
Length: 13 pages
View full details
Case
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Reference no. 9-197-025
Subject category: Finance, Accounting and Control
Authors: Robert S Kaplan (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1996
Version: 16 September 1999
Length: 19 pages
Data source: Field research
Topics: Management; Profitability; Divisional structures; Accounting; Adoption; Cost accounting; Costing; Performance management; Performance measurement; Valuation; Energy; Metrics; Vision; Strategy; Balanced scorecard; Executive committees; SWOT analysis (strengths, weaknesses, opportunities, threats); Implementing strategy; Incentives; Teams
View full details
Case
-
Reference no. 9-197-120
Subject category: Finance, Accounting and Control
Authors: Robert S Kaplan (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1997
Version: 14 May 1998
Length: 10 pages
Data source: Field research
Topics: Balanced scorecard; Boards; Business growth; Cost accounting; Employee incentives; Growth strategy; Management; Marketing strategy; Organizational change; Organizational restructuring; Performance indicators; Strategy execution; Teams
View full details
Case
-
Reference no. 9-197-121
Subject category: Finance, Accounting and Control
Authors: Robert S Kaplan (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1997
Version: 14 May 1998
Length: 12 pages
Data source: Field research
Topics: Management; Business processes; Training systems; Cost accounting; Performance management; Performance measurement; Valuation; Energy; Strategy; Balanced scorecard; Executive committees; Implementing strategy; Incentives; Teams
View full details
Supplement
-
Reference no. 9-197-026
Subject category: Finance, Accounting and Control
Authors: Robert S Kaplan (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1996
Version: 30 April 1998
Length: 8 pages
Data source: Field research
Topics: Business growth; Management; Business processes; Training systems; Adoption; Cost accounting; Performance management; Performance measurement; Valuation; Personalization; Energy; Planning; Metrics; Growth; Strategy
View full details
Supplement
-
Reference no. 9-197-027
Subject category: Finance, Accounting and Control
Authors: Robert S Kaplan (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1996
Version: 5 May 1997
Length: 9 pages
Data source: Field research
Topics: Management; Project management; Cost accounting; Performance management; Performance measurement; Valuation; Employees; Personalization; Energy; Metrics; Balanced scorecard; Executive committees; Implementing strategy; Incentives; Teams
View full details

About

Abstract

Mobil US Marketing & Refining has shifted from a centralized staff- driven organization to decentralized business-units. Staff functions now must negotiate service agreements with a buyer's committee consisting of representatives from the profit-center business units. This case describes how one staff function developed its service agreement and translated the agreement into a Balanced Scorecard where the 'customers' are the internal business units. Several managers question whether the Balanced Scorecard is appropriate for such an internal function.

Settings

Location:
United States
Industries:
Petroleum extraction; Mining; Electric power generation
Size:
USD34 million revenues, 165 employees
Other setting(s):
1995

Related

Teaching note
-
Reference no. 5-198-044
Subject category: Finance, Accounting and Control
Authors: Robert S Kaplan (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1998
Version: 30 October 1997
Length: 13 pages
View full details
Case
-
Reference no. 9-197-025
Subject category: Finance, Accounting and Control
Authors: Robert S Kaplan (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1996
Version: 16 September 1999
Length: 19 pages
Data source: Field research
Topics: Management; Profitability; Divisional structures; Accounting; Adoption; Cost accounting; Costing; Performance management; Performance measurement; Valuation; Energy; Metrics; Vision; Strategy; Balanced scorecard; Executive committees; SWOT analysis (strengths, weaknesses, opportunities, threats); Implementing strategy; Incentives; Teams
View full details
Case
-
Reference no. 9-197-120
Subject category: Finance, Accounting and Control
Authors: Robert S Kaplan (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1997
Version: 14 May 1998
Length: 10 pages
Data source: Field research
Topics: Balanced scorecard; Boards; Business growth; Cost accounting; Employee incentives; Growth strategy; Management; Marketing strategy; Organizational change; Organizational restructuring; Performance indicators; Strategy execution; Teams
View full details
Case
-
Reference no. 9-197-121
Subject category: Finance, Accounting and Control
Authors: Robert S Kaplan (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1997
Version: 14 May 1998
Length: 12 pages
Data source: Field research
Topics: Management; Business processes; Training systems; Cost accounting; Performance management; Performance measurement; Valuation; Energy; Strategy; Balanced scorecard; Executive committees; Implementing strategy; Incentives; Teams
View full details
Supplement
-
Reference no. 9-197-026
Subject category: Finance, Accounting and Control
Authors: Robert S Kaplan (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1996
Version: 30 April 1998
Length: 8 pages
Data source: Field research
Topics: Business growth; Management; Business processes; Training systems; Adoption; Cost accounting; Performance management; Performance measurement; Valuation; Personalization; Energy; Planning; Metrics; Growth; Strategy
View full details
Supplement
-
Reference no. 9-197-027
Subject category: Finance, Accounting and Control
Authors: Robert S Kaplan (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1996
Version: 5 May 1997
Length: 9 pages
Data source: Field research
Topics: Management; Project management; Cost accounting; Performance management; Performance measurement; Valuation; Employees; Personalization; Energy; Metrics; Balanced scorecard; Executive committees; Implementing strategy; Incentives; Teams
View full details