Publications

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May 2017
Supplement

Boston Children's Hospital Process Map Video

By: Robert S. Kaplan and Mary Witkowski

The 13 minute video simulates a discussion among orthopedic surgeons and cast room technicians about the processes and resources used when applying long leg casts for patients. The video should be used when teaching Boston Children’s Hospital (Abridged) case, #914-407,... View Details

Keywords: Activity Based Costing; Healthcare Costing; Process Maps; Activity Based Costing and Management; Health Care and Treatment

August 2015 (Revised August 2015)
Case

Hoag Orthopedic Institute

By: Robert S. Kaplan and Jonathan Warsh

Two groups of orthopedic surgeons form a joint venture with a community hospital to establish Hoag Orthopedic Institute, a for-profit hospital and two ambulatory service centers. By controlling and integrating all aspects of the patients' medical treatment, the... View Details

Keywords: Outcomes Measurement; Bundled Payment; Health Care; Activity-based Costing And Management; Measurement and Metrics; Activity Based Costing and Management; Competitive Strategy; Medical Specialties; Health Care and Treatment; Outcome or Result; Health Industry

Educators

August 1994
Case

Topcon Corporation: Production Control System

By: Robin Cooper and Robert S. Kaplan

Keywords: Production

August 1994
Teaching Note

Nippon Kayaku TN

By: Robin Cooper and Robert S. Kaplan

Keywords: Pharmaceutical Industry; Chemical Industry; Tokyo

August 1994 (Revised May 1999)
Teaching Note

Mitsubishi Kasei Corporation: Product Line Cost System TN

By: Robin Cooper and Robert S. Kaplan

Keywords: Cost; System

August 1994 (Revised May 1999)
Teaching Note

Citizen Watch Company, Ltd.: Cost Reduction for Mature Products TN

By: Robin Cooper and Robert S. Kaplan

Keywords: Cost; Product; Apparel and Accessories Industry

March 1994
Case

Citizen Watch Co., Ltd.: Cost Reduction for Mature Products

By: Robin Cooper and Robert S. Kaplan

Keywords: Cost Accounting

spring 1970
Article

Sequential Models in Probabilistic Depreciation

By: Robert S. Kaplan and Yuri Ijiri

August 2000
Teaching Note

Microsoft Latin America TN

By: Robert S. Kaplan and Alberto Ballve

Teaching Note for (9-100-040). View Details

Keywords: Information Technology Industry; Latin America

September–October 1996
Article

Strategic Learning and the Balanced Scorecard

By: Robert S. Kaplan and David Norton

Keywords: Strategy; Learning; Balanced Scorecard

Article

On the Objective Function for the Sequential P-Model of Chance-Constrained Programming

By: Robert S. Kaplan and John Soden

September 1991
Article

A Theory of Workouts and the Effects of Reorganization Law

By: David S. Scharfstein and Robert Gertner

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May 2023
Article

Decarbonizing Health Care: Engaging Leaders in Change

By: Vivian S. Lee, Kathy Gerwig, Emily Hough, Kedar Mate, Robert Biggio and Robert S. Kaplan

Health care leaders are often surprised to learn that their operations contribute significantly to a warming climate. In addition to their roles as responders to and victims of extreme weather events, health care organizations have an obligation to reduce... View Details

Keywords: Health Care; Decarbonization; Carbon Emissions; Net-zero Emissions; Climate Change; Health Care and Treatment; Health Industry

Read Now

Article

Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II

By: Robert S. Kaplan and David P. Norton

Keywords: Balanced Scorecard; Transformation; Performance; Measurement and Metrics; Strategy; Management

March 2018 (Revised February 2020)
Teaching Note

Improving Access at VA

By: Ryan W. Buell and Robert S. Huckman

In 2015, the Department of Veterans Affairs (VA) ran the largest healthcare system in the United States, with over 1,700 sites of care that served nearly 9 million veterans. One year earlier, a scandal had erupted over a cover-up of the excessive wait times veterans... View Details

Keywords: Service Operations; Service Delivery; Social Issues; Health Care and Treatment; Government Administration; Performance Improvement; Public Administration Industry; Health Industry; United States

May 2018
Case

Kaiser Permanente Colorado: Primary Care Plus

By: Robert S. Kaplan and Mahek A. Shah

A geriatrician in Kaiser Permanente’s Colorado region is concerned with the high and growing cost of treating the elderly population. She introduces a new care model, Primary Care Plus, using an interdisciplinary team of a primary care doctor, palliative care... View Details

Keywords: Primary Health Care; Elderly Patients; Integrated Practice Unit; Interdisciplinary Care; Health Care and Treatment; Age; Cost Management; Performance Improvement; Health Industry; United States; Colorado

Educators

August 2017
Case

CareMore Health System

By: Robert S. Huckman and Brian W. Powers

CareMore Health System—a physician-founded care delivery system and health plan—had developed and refined an innovative care model for at-risk seniors enrolled in Medicare managed care (i.e., Medicare Advantage) plans. CareMore's President, Sachin Jain, and his... View Details

Keywords: Health Care Delivery; Health Insurance; Medicare; Medicaid; Managed Care; Extensivist; Social Determinants Of Health; Health Care and Treatment; Insurance; Business Model; Growth and Development Strategy; Decision Choices and Conditions; Health Industry; United States

Educators

January 1996 (Revised July 1996)
Case

Rabobank Nederland

By: Kenneth A. Merchant and Robert S. Kaplan

Describes the account manager's role and the history of one credit application. The purpose is to evaluate various methods the bank uses to influence account managers' behaviors. Also describes some alternatives being considered to improve the information systems used... View Details

Keywords: Financial Management; Managerial Roles; Accounting; Information Management; Banks and Banking; Power and Influence; Banking Industry; Netherlands

Article

Better Accounting Transforms Health Care Delivery

By: Robert S. Kaplan and Mary L. Witkowski

The paper describes the theory and preliminary results for an action research program that explores the implications from better measurements of health care outcomes and costs. After summarizing Porter's outcome taxonomy (Porter 2010), we illustrate how to use process... View Details

Keywords: Activity Based Costing and Management; Research; Health Care and Treatment; Health Industry