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Show Results For
- All HBS Web
(1,031)
- News (166)
- Research (739)
- Multimedia (12)
- Faculty Publications (539)
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- August 1998 (Revised December 1998)
- Case
Wells Fargo Online Financial Services (B)
By: Robert S. Kaplan and Nicole Tempest
Describes how the Balanced Scorecard built by the Online Financial Services (OFS) group is used to select the highest-priority initiatives for the organization. Currently, initiatives arise continually throughout the organization, and management spends considerable... View Details
Keywords: Balanced Scorecard; Internet and the Web; Corporate Entrepreneurship; Corporate Strategy; Performance Evaluation; Finance; Change; Situation or Environment; Measurement and Metrics; Financial Services Industry; Banking Industry
Kaplan, Robert S., and Nicole Tempest. "Wells Fargo Online Financial Services (B)." Harvard Business School Case 199-019, August 1998. (Revised December 1998.)
- April 2003
- Tutorial
ABC Pen Factory Tutorial
By: Robert S. Kaplan
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
- 2000
- Book
The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment
By: Robert S. Kaplan and D. P. Norton
Keywords: Balanced Scorecard
Kaplan, Robert S., and D. P. Norton. The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Boston, MA: Harvard Business School Press, 2000.
- 1987
- Book
Relevance Lost: The Rise and Fall of Management Accounting
By: Robert S. Kaplan and H. Thomas Johnson
Kaplan, Robert S., and H. Thomas Johnson. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987.
- Article
Using the Balanced Scorecard for Successful Health Care M&A Integration
By: Robert S. Kaplan
The failure of merged organizations to achieve stated goals is commonplace. In health care, the challenge is exacerbated by the industry’s third-party payer system and multiple stakeholders, especially the physicians in the merging entities. This article describes how... View Details
Kaplan, Robert S. "Using the Balanced Scorecard for Successful Health Care M&A Integration." NEJM Catalyst (May 21, 2020).
- 19 Apr 2011
- First Look
First Look: April 19
the right questions. The challenge lies in being able to step back, reflect, and ask the key questions that are critical to your performance and your organization's effectiveness. In What to Ask the Person in the Mirror, HBS professor and business leader View Details
Keywords: Sean Silverthorne
- January–February 2018
- Article
Inclusive Growth: Profitable Strategies for Tackling Poverty and Inequality
By: Robert S. Kaplan, George Serafeim and Eduardo Tugendhat
More than a billion people in the developing world remain in extreme poverty and outside the formal economy. Traditional CSR programs have done little to alleviate the situation and rarely produce transformative change.
Instead of trying to fix local problems,... View Details
Instead of trying to fix local problems,... View Details
Keywords: Inclusive Growth; Sustainability; Social Impact; Business Strategy; Shared Value; Impact Investing; Inequality; Corporate Governance; Balanced Scorecard; Strategy Execution; Economic Growth; Developing Countries and Economies; Poverty; Equality and Inequality; Corporate Social Responsibility and Impact; Strategy; Investment
Kaplan, Robert S., George Serafeim, and Eduardo Tugendhat. "Inclusive Growth: Profitable Strategies for Tackling Poverty and Inequality." Harvard Business Review 96, no. 1 (January–February 2018): 127–133.
- July–August 2024
- Article
Disclosing Downstream Emissions
By: Robert S. Kaplan and Karthik Ramanna
An increasing number of companies are using the E-liability carbon-accounting method as an important tool for tracking progress toward reducing global emissions in their supply chains. The system does not require formal accounting for downstream emissions—those... View Details
Keywords: Carbon Emissions; Environmental Accounting; Corporate Accountability; Corporate Social Responsibility and Impact; Corporate Disclosure; Environmental Sustainability
Kaplan, Robert S., and Karthik Ramanna. "Disclosing Downstream Emissions." Harvard Business Review 102, no. 4 (July–August 2024): 124–133.
- March 2001 (Revised August 2003)
- Case
Wilkerson Company
By: Robert S. Kaplan
The president of Wilkerson, faced with declining profits, is struggling to understand why the company is encountering severe price competition on one product line while able to raise prices without competitive response on another product line. The controller proposes... View Details
Keywords: Activity Based Costing and Management; Competition; Profit; Product; Consumer Products Industry
Kaplan, Robert S. "Wilkerson Company." Harvard Business School Case 101-092, March 2001. (Revised August 2003.)
- May 1995 (Revised April 1998)
- Case
AT&T Paradyne
By: Robert S. Kaplan
A company making data communication devices has adopted a Total Quality philosophy for working with suppliers, employees, and customers. The finance group finds its existing cost system has become obsolete because of a shift from manual to automatic production... View Details
Keywords: Decisions; Product; Corporate Accountability; Activity Based Costing and Management; System; Performance Efficiency; Financial Reporting; Operations; Technology Industry; Telecommunications Industry
Kaplan, Robert S. "AT&T Paradyne." Harvard Business School Case 195-165, May 1995. (Revised April 1998.)
- October 1991 (Revised September 1998)
- Case
Maxwell Appliance Controls
By: Robert S. Kaplan
A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details
Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry
Kaplan, Robert S. "Maxwell Appliance Controls." Harvard Business School Case 192-058, October 1991. (Revised September 1998.)
- 1998
- Book
Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance
By: Robert S. Kaplan and Robin Cooper
Keywords: Cost vs Benefits
Kaplan, Robert S., and Robin Cooper. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston: Harvard Business School Press, 1998.
- July 1990 (Revised October 1997)
- Case
Siemens Electric Motor Works (A) (Abridged)
By: Robert S. Kaplan
Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details
Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry
Kaplan, Robert S. "Siemens Electric Motor Works (A) (Abridged)." Harvard Business School Case 191-006, July 1990. (Revised October 1997.)
- October 2008 (Revised June 2011)
- Case
JetBlue Airways: Managing Growth
By: Robert S. Huckman and Gary P. Pisano
Considers the situation facing David Barger, President and CEO of JetBlue Airways, in May 2007 as he addresses the airline's need to slow its growth rate in the response to increasing fuel costs and the effects of major operational crisis for the airline in February... View Details
Keywords: Growth and Development Strategy; Growth Management; Operations; Performance Capacity; Performance Efficiency; Competitive Strategy; Air Transportation Industry
Huckman, Robert S., and Gary P. Pisano. "JetBlue Airways: Managing Growth." Harvard Business School Case 609-046, October 2008. (Revised June 2011.)
- February 1996
- Case
Chadwick, Inc.: The Balanced Scorecard (Abridged)
By: Robert S. Kaplan
The pharmaceutical division of a diversified company has been asked to develop a Balanced Scorecard. Research and development projects take about ten years to bring a new product to the marketplace and the division depends on good relations and active feedback from its... View Details
Keywords: Balanced Scorecard; Research and Development; Product Launch; Commercialization; Consumer Behavior; Customer Focus and Relationships; Performance Evaluation; Pharmaceutical Industry
Kaplan, Robert S. "Chadwick, Inc.: The Balanced Scorecard (Abridged)." Harvard Business School Case 196-124, February 1996.
- Article
Defining, Measuring, and Improving Value in Spine Care
By: Robert S. Kaplan and Derek Haas
This chapter discusses how to measure and improve spine care outcomes and costs. Today’s commonly used outcome metrics, such as readmission and complication rates, are actually process and quality metrics. They are not the outcomes, such as improvement in pain and... View Details
Keywords: Spine Care; Outcomes Measurement; Time-Driven Activity-Based Costing; Health Care and Treatment; Cost; Measurement and Metrics; Performance Improvement; Value
Kaplan, Robert S., and Derek Haas. "Defining, Measuring, and Improving Value in Spine Care." Seminars in Spine Surgery 30, no. 2 (June 2018): 80–83.
- 1998
- Book
Advanced Management Accounting
By: Robert S. Kaplan and Anthony A. Atkinson
Kaplan, Robert S., and Anthony A. Atkinson. Advanced Management Accounting. 3rd ed. Upper Saddle River, NJ: Prentice Hall, 1998.
- 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
Keywords: Cost; Price; Activity Based Costing and Management; Time Management; Financial Reporting; Profit; Performance Improvement; Order Taking and Fulfillment; Performance Evaluation
Kaplan, Robert S. "Midwest Office Products." Harvard Business School Case 104-073, March 2004. (Revised April 2005.)
- Winter 2015
- Article
When One Size Doesn't Fit All: Evolving Directions in the Research and Practice of Enterprise Risk Management
By: Anette Mikes and Robert S. Kaplan
Enterprise risk management (ERM) has become a crucial component of contemporary corporate governance reforms, with an abundance of principles, guidelines, and standards. This paper portrays ERM as an evolving discipline and presents empirical findings on its current... View Details
Mikes, Anette, and Robert S. Kaplan. "When One Size Doesn't Fit All: Evolving Directions in the Research and Practice of Enterprise Risk Management." Journal of Applied Corporate Finance 27, no. 1 (Winter 2015): 37–40.
- March 2017
- Article
Variation in the Cost of Care for Primary Total Knee Arthroplasties
By: Derek A. Haas and Robert S. Kaplan
The study examined the cost variation across 29 high-volume U.S. hospitals for delivering a primary total knee arthroplasty without major complicating conditions. Hospital and physician personnel costs were calculated using time-driven activity-based costing.... View Details
Haas, Derek A., and Robert S. Kaplan. "Variation in the Cost of Care for Primary Total Knee Arthroplasties." Arthroplasty Today 3, no. 1 (March 2017): 33–37.