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Case
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Reference no. 9-190-039
Authors: Robert S Kaplan
Published by: Harvard Business Publishing
Originally published in: 1989
Version: 29 June 1993

Abstract

The company as part of a commitment to Total Quality Management has installed a computer system that accumulates 30,000 observations on its processes every 2-4 hours. Operating people have found the monthly summaries of financial performance not too useful in this environment. Recently a department manager has created a daily income statement for his operators. Case explores role for financial summary information in an environment where extensive, timely data on product processes and products already exist.
Location:
Industry:
Size:
USD3 billion revenues
Other setting(s):
1984-1988

About

Abstract

The company as part of a commitment to Total Quality Management has installed a computer system that accumulates 30,000 observations on its processes every 2-4 hours. Operating people have found the monthly summaries of financial performance not too useful in this environment. Recently a department manager has created a daily income statement for his operators. Case explores role for financial summary information in an environment where extensive, timely data on product processes and products already exist.

Settings

Location:
Industry:
Size:
USD3 billion revenues
Other setting(s):
1984-1988

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