President of a small consulting firm has just seen its second-quarter profit and loss statement showing revenue growth, but a significant decline in profits. He asks his financial director to explain the results. Finance Director is working hard to develop information to understand the impact of expense hours, billing rates, consultant costs, operating expenses and offset combination of business between the two main product lines. "Hide
by Robert S. Kaplan Source: Harvard Business School 5 pages. Publication Date: October 26, 2000. Prod. # 101 038-PDF-ENG