Publications

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

Web

Research - Health Care

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

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

Read Now

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

28 Feb 2019
News

New Program Will Develop Leaders of Innovative Ventures

Thomas S. Roberts (MBA 1989) and his wife Kristen (photo by Russ Campbell) Thomas S. Roberts (MBA 1989) and his... View Details

April 2006 (Revised June 2008)
Case

New Balance Athletic Shoe, Inc.

By: H. Kent Bowen, Robert S. Huckman and Carin-Isabel Knoop

Considers whether New Balance, one of the world's five largest manufacturers of athletic footwear, should respond to Adidas' planned acquisition of Reebok--a transaction that would join the second- and third-largest companies in the industry. Highlights the unique... View Details

Keywords: Mergers and Acquisitions; Production; Supply Chain Management; Performance Improvement; Competition; Consolidation; Apparel and Accessories Industry

Educators

Purchase

Web

Podcast - Business & Environment

leadership roles. He highlights how the clean energy transition in the United States is being driven by public policy, community engagement, and new funding through the Bipartisan Infrastructure Law and the Inflation Reduction Act. He... View Details

January–February 1996
Article

Using the Balanced Scorecard as a Strategic Management System

By: Robert S. Kaplan and David Norton

Keywords: Balanced Scorecard; Strategy; Management; System

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

Purchase

2004
Book

Strategy Maps: Converting Intangible Assets into Tangible Outcomes

By: Robert S. Kaplan and David P. Norton

Keywords: Strategy; Assets; Outcome or Result

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

1987
Book

Relevance Lost: The Rise and Fall of Management Accounting

By: Robert S. Kaplan and H. Thomas Johnson

Keywords: Accounting; Management

Web

Courses | Social Enterprise | Harvard Business School

First-Year Required Curriculum (RC) During the first year at Harvard Business School, all students pursue the same course of study: the Required Curriculum . By studying under a common curriculum, students build a solid, broad foundation... View Details

Oct 14 2014
Short Film

The Explainer: The Balanced Scorecard

Web

General Management Curriculum - Faculty & Research

decisions, the course examines the legal, ethical, and economic responsibilities of corporate leaders. It also teaches students about management and governance systems leaders can use to promote responsible conduct by companies and their... View Details

June 1987 (Revised May 1990)
Case

John Deere Component Works (B)

Having installed an activity-based system, the division is now exploring the insight provided by that system. In particular, it is studying the economics of lot-size process planning and product mix management. View Details

Keywords: Activity Based Costing and Management; Production; Business or Company Management; Planning; Cost Accounting; Cost Management; Product Marketing; Management Practices and Processes; Consumer Products Industry; Agriculture and Agribusiness Industry

Educators

Purchase

Awards

University of Waterloo. Doctor of Letters, Honoris Causa