Publications

David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article (Kaplan & Norton, 1992). The article was based on a multi-company research project to study performance measurement in companies whose intangible assets played a central role... View Details

Keywords: Asset Management; Balanced Scorecard; Management Systems; Performance Improvement; Strategy

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Cases & Teaching Notes - Institute For Strategy And Competitiveness

new relationships with payers, hospitals, and physicians to become more accountable for patient outcomes and total costs. The case describes new forms of... May 2018 HBS Case Collection Kaiser Permanente Colorado: Primary Care Plus by... View Details

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Business & Environment - Faculty & Research

Business Solutions That Help Cut Food Waste by Dina Gerdeman More Articles Harvard Business Publishing September 26, 2024 Article A Better Way to Measure Social Impact By: Robert View Details

January 2024
Article

A Cost Model for a Low Threshold Clinic Treating Opioid Use Disorder

By: Sarah E. Wakeman, Elizabeth Powell, Syed Shehab, Grace Herman, Laura Kehoe and Robert S. Kaplan

The US fee-for-service payment system under-reimburses clinics offering access to comprehensive treatments for opioid use disorder (OUD). The funding shortfall limits a clinic’s ability to expand and improve access, especially for socially marginalized patients with... View Details

Keywords: Health Care and Treatment; Cost; Equality and Inequality; Health Industry

Purchase

January 2008
Article

Mastering the Management System

By: Robert S. Kaplan and David P. Norton

Companies have always found it hard to balance pressing operational concerns with long-term strategic priorities. The tension is critical: World-class processes won't lead to success without the right strategic direction, and the best strategy in the world will get... View Details

Keywords: Framework; Management Analysis, Tools, and Techniques; Management Systems; Operations; Performance Improvement; Strategy

December 1992 (Revised May 1993)
Case

Porsche AG

Describes the financial management of the research and development departments of an automobile manufacturer and technology supplier. Existing cost systems measure accurately the costs incurred by department and by project. But little formal information is provided... View Details

Keywords: Financial Management; Cost Accounting; Research and Development; Machinery and Machining; Auto Industry; Technology Industry

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Finance - Faculty & Research

William A. Sahlman Robert S. Kaplan Kenneth A. Froot Laura Alfaro Benjamin C. Esty Robert C. Merton Andre F. Perold W. Carl Kester Stuart C.... View Details

July 1989 (Revised August 1993)
Supplement

Kanthal (B)

Describes actions taken by senior management of Kanthal after seeing the results of the newly installed account management system. Designed as a class handout. A rewritten version of an earlier case by the same author. View Details

Keywords: Accounting; Management Systems; Management Teams

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Research - Health Care

3-Year Period By: Julia C. Bulman, Nicole H. Kim, Robert S. Kaplan , Sarah Schroeppel DeBacker, Olga R. Brook and Ammar Sarwar The study used time-driven activity-based costing... View Details

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Presentations - Institute For Strategy And Competitiveness

discusses the core concepts of value based health care to the 2020 Intensive Seminar. January 2020 Value-Based Primary Care by Professor Leemore Dafney Professor Leemore Dafney applies principles of value-based health care to primary... View Details

February 1997 (Revised June 1999)
Background Note

Committed and Flexible Resources

Stresses the difference between costs committed in advance of knowing actual demand (committed costs) and cost incurred proportional to demand. Committed costs appear fixed since their supply is independent of the amount actually used. Flexible resources are supplied... View Details

Keywords: Cost

2018
Working Paper

Reverse the Curse of the Top-5

The past 40 years has seen a large increase in the number of articles submitted to journals ranked in the top-5 of their discipline. This increase is the rational response, by faculty, to the overweighting of publications in these journals by university promotions and... View Details

Keywords: Information Publishing; Journals and Magazines; Power and Influence; Research

SSRN

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Podcast - Business & Environment

different approaches to modeling and managing climate risk from the vantage points of industry leaders Robert Litterman, a seasoned risk management expert; Nushin Kormi, a specialist in sustainable finance; and Kevin Stiroh, a financial... View Details

Article

Reverse the Curse of the Top-5

The past 40 years has seen a large increase in the number of articles submitted to journals ranked in the top-5 of their discipline. This increase is the rational response, by faculty, to the overweighting of publications in these journals by university promotions and... View Details

Keywords: Information Publishing; Journals and Magazines; Power and Influence; Research

April 2003
Tutorial

ABC Pen Factory Tutorial

To preview this online product, Authorized Faculty can call our customer service department at 1-800-545-7685 or 617-783-7600. Illustrates, via a guided audio tour accompanied by dynamically changing spreadsheets, the role for activity-based cost systems. The numerical... View Details

Keywords: Factories, Labs, and Plants