This article shows how activity-based costing concepts can be adapted to measure quality-related costs and prioritize quality improvement efforts. It first reviews three levels of activity analysis that can be used to quantify the internal costs arising from failure to meet customer...

This study examines the impact of product variety on automobile assembly plant performance using data from GM's Wilmington, Delaware plant, together with simulation analyses of a more general auto assembly line. We extend prior product variety studies by providing evidence on the magnitude of...

We examine differences in CEO achievement of EPS goals set separately through analyst forecasts and firm bonus plans. Having different goals for the same performance metric enables us to assess their relative importance in incentivizing CEOs. We find CEOs frequently achieve analyst forecasts,...