Publications
Publications
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- All HBS Web
(120,206)
- Faculty Publications (491)
- 2005
- Working Paper
Creating the Office of Strategy Management
By: Robert S. Kaplan and David P. Norton
- March 2005 (Revised March 2006)
- Background Note
Activity-Based Costing and Capacity
By: Robert S. Kaplan
Discusses the use of budgeted rather than historical data in an activity-based costing (ABC) model and argues for calculating rates using practical capacity, not actual utilization. An ABC model need not be limited to analysis of historical data. When cost driver rates... View Details
- January 2005
- Tutorial
Buying Time
By: Robert S. Kaplan
Managers must frequently make decisions involving trade-offs between cash flows to be paid or received at different points in time. Accountants, in turn, must describe transactions that involve the payment and/or receipt of cash far in the future. This interactive... View Details
- November 2004
- Article
Time-Driven Activity-Based Costing
By: Robert S. Kaplan and Steven R. Anderson
Keywords: Activity Based Costing and Management
- October–November 2004
- Article
The Strategy Map: Guide to Aligning Intangible Assets
By: Robert S. Kaplan and David P. Norton
- June 2004
- Teaching Note
First Commonwealth Financial Corporation (TN)
By: Robert S. Kaplan
Teaching Note to (9-104-042). View Details
- April 2004 (Revised September 2007)
- Case
Accounting Fraud at WorldCom
By: Robert S. Kaplan and David Kiron
The principal players in WorldCom's accounting fraud included CFO Scott Sullivan, the General Accounting and Internal Audit departments, external auditor Arthur Andersen, and the board of directors. The case provides sufficient detail to allow for a full discussion of... View Details
- March 2004 (Revised April 2005)
- Case
Midwest Office Products
By: Robert S. Kaplan
Presents an easy introduction to time-driven activity-based costing (ABC) that allows students to build a simple ABC model of order profitability. Midwest's time-driven ABC approach is based on two categories of parameter estimates. The first is the cost per hour of... View Details
- Article
How Strategy Maps Frame an Organization's Objectives
By: Robert S. Kaplan and David P. Norton
- March 2004
- Article
Improving Corporate Governance with the Balanced Scorecard
By: Robert S. Kaplan and Michael Nagel
- February 2004
- Article
Measuring the Strategic Readiness of Intangible Assets
By: Robert S. Kaplan and David P. Norton
- 2004
- Book
Strategy Maps: Converting Intangible Assets into Tangible Outcomes
By: Robert S. Kaplan and David P. Norton
- December 2003
- Article
Expensing Stock Options: A Fair-Value Approach
By: Robert S. Kaplan and Krishna G. Palepu
- 2003
- Working Paper
Improving Corporate Governance with the Balanced Scorecard
By: Robert S. Kaplan and Michael E. Nagel
- November 2003 (Revised August 2005)
- Case
First Commonwealth Financial Corporation
By: Robert S. Kaplan
First Commonwealth Financial Corp., a financial institution in central and southwestern Pennsylvania, implemented the Balanced Scorecard for describing and implementing its new customer-focused strategy. Its founder and chairman decided that the Balanced Scorecard also... View Details
- July 2003 (Revised November 2023)
- Teaching Note
Wilkerson Company
By: Robert S. Kaplan
Teaching Note for (9-101-092). View Details
Keywords: Consumer Products Industry