by Robert S. Kaplan - Publications - Faculty & Research

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

Keywords: by Robert S. Kaplan; Service

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

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

09 Mar 2011
Working Paper Summaries

Accounting Scholarship That Advances Professional Knowledge and Practice

Keywords: by Robert S. Kaplan; Education

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

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

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

Keywords: by Robert S. Kaplan & David P. Norton; Apparel & Accessories; Fashion; Consumer Products; Retail

20 Nov 2018
Working Paper Summaries

Reverse the Curse of the Top-5

Keywords: by Robert S. Kaplan; Education

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 S. Kaplan, and Robert C.... View Details

Keywords: by Zvi Bodie, Robert S. Kaplan & Robert C. Merton

20 Dec 2006
Working Paper Summaries

The Demise of Cost and Profit Centers

Keywords: by Robert S. Kaplan

05 Jul 2006
Working Paper Summaries

Improving Corporate Governance with the Balanced Scorecard

Keywords: by Robert S. Kaplan & Michael E. Nagel

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

21 Mar 2016
Working Paper Summaries

Risk Management―The Revealing Hand

Keywords: by Robert S. Kaplan and Anette Mikes; Financial Services; Banking

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