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- 19 May 2003
- Research & Ideas
Expensing Options Won’t Hurt High Tech
in lieu of higher salaries. The claim simply ignores the fact that a lack of cash need not be a barrier to compensating executives.— Zvi Bodie, Robert View Details
- 08 Aug 2005
- Research & Ideas
A Balanced Scorecard Approach To Measure Customer Profitability
When the customer says "jump," they ask "how high?" They offer additional product features and services to their customers, but fail to receive prices that cover the costs for these additional features and services. How can companies avoid this... View Details
Keywords: by Robert S. Kaplan
- 09 Jan 2006
- Research & Ideas
When Benchmarks Don’t Work
that internal support or shared services groups provide, such straight-across cost or numeric comparisons become meaningless. Today's successful support unit earns its keep by being a trusted partner to the business units it serves. So,... View Details
- 30 Aug 2004
- Research & Ideas
Mapping Your Board’s Effectiveness
corporate strategy—create value by becoming known for better governance and greater transparency to external providers? Can they lower their cost of capital and perhaps get a valuation premium based on the reputation and performance of... View Details
Keywords: by Robert S. Kaplan
- 17 Mar 2010
- Working Paper Summaries
Conceptual Foundations of the Balanced Scorecard
Keywords: by Robert S. Kaplan
- 24 Jan 2005
- Research & Ideas
Rethinking Activity-Based Costing
excerpted here, authors Kaplan and Anderson suggest the process be simplified through an approach they call "time-driven ABC." Here's an overview. The solution to the problems with ABC is not to abandon the concept. ABC after... View Details
Keywords: by Robert S. Kaplan & Steven R. Anderson
- 24 Apr 2006
- Research & Ideas
Managing Alignment as a Process
corporate policies that will be administered by corporate support units. Corporate office to business units: The corporate priorities are cascaded into business unit strategies. Business units to support units: The strategic priorities of... View Details
- 09 Mar 2011
- Working Paper Summaries
Accounting Scholarship That Advances Professional Knowledge and Practice
- 20 Dec 2006
- Working Paper Summaries
The Demise of Cost and Profit Centers
Keywords: by Robert S. Kaplan
- 23 Dec 2002
- Research & Ideas
Partnering and the Balanced Scorecard
level, and cost—between each support department and the business units. The Balanced Scorecard provides a simple, clear message about organizational strategy that all employees can understand and internalize.—Robert S. View Details
Keywords: by Robert S. Kaplan & David P. Norton
- 20 Nov 2018
- Working Paper Summaries
Reverse the Curse of the Top-5
- 14 Jul 2003
- Research & Ideas
Keeping Your Balance With Customers
accomplished. It is not possible to be all things to all people, so market segmentation is the way to avoid this temptation.—Robert S. Kaplan and David P. Norton The Customer Management theme is made up of... View Details
Keywords: by Robert S. Kaplan & David P. Norton
- 05 Jul 2006
- Working Paper Summaries
Improving Corporate Governance with the Balanced Scorecard
Keywords: by Robert S. Kaplan & Michael E. Nagel
- 23 Oct 2000
- Research & Ideas
The Strategy-Focused Organization
In The Strategy-Focused Organization, HBS professor Robert Kaplan and David Norton, president of the Balanced Scorecard Collaborative, share the results of ten years of research into companies that have... View Details
Keywords: by Robert S. Kaplan & David P. Norton
- 20 Sep 2020
- Working Paper Summaries
Updating the Balanced Scorecard for Triple Bottom Line Strategies
- 05 Jul 2006
- Working Paper Summaries
Time-Driven Activity-Based Costing
- 27 Dec 2014
- Working Paper Summaries
How Should We Pay for Health Care?
- 21 Mar 2016
- Working Paper Summaries
Risk Management―The Revealing Hand
- 05 Jul 2006
- Working Paper Summaries
Creating the Office of Strategy Management
Keywords: by Robert S. Kaplan & David P. Norton
- 26 Mar 2006
- Research & Ideas
The Office of Strategy Management
"Why is there such a persistent gap between ambition and performance?" ask Robert Kaplan and David P. Norton in "The Office of Strategy Management" in the October 2005 Harvard Business... View Details
Keywords: by Martha Lagace