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    • All HBS Web  (1,197)
      • Faculty Publications  (647)

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      • February 2006 (Revised September 2006)
      • Case

      Sippican Corporation (A)

      By: Robert S. Kaplan
      Presents a time-driven version of the Wilkerson Co. activity-based costing case (101092). Faced with declining profits, Sippican Corp. is struggling to understand why it is encountering severe price competition on one product line. The controller collects data that... View Details
      Keywords: History; Business Model; Strategic Planning; Cost Accounting; Motivation and Incentives; Resource Allocation; Activity Based Costing and Management; Profit; Business Strategy; Budgets and Budgeting
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      Kaplan, Robert S. "Sippican Corporation (A)." Harvard Business School Case 106-058, February 2006. (Revised September 2006.)
      • February 2006 (Revised March 2007)
      • Supplement

      Sippican Corporation (B)

      By: Robert S. Kaplan
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      Kaplan, Robert S. "Sippican Corporation (B)." Harvard Business School Supplement 106-060, February 2006. (Revised March 2007.)
      • January 2006
      • Article

      Hospital Integration and Vertical Consolidation: An Analysis of Acquisitions in New York State

      By: Robert S. Huckman
      Keywords: Integration; Health; Consolidation; Theory; Mergers and Acquisitions
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      Huckman, Robert S. "Hospital Integration and Vertical Consolidation: An Analysis of Acquisitions in New York State." Journal of Health Economics 25, no. 1 (January 2006): 58–80.
      • 2006
      • Case

      Managing at Scale in the Long Beach Unified School District

      By: James E. Austin, Allen S. Grossman, Robert B. Schwartz and Jennifer Suesse
      Keywords: Education; Management; City; California
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      Austin, James E., Allen S. Grossman, Robert B. Schwartz, and Jennifer Suesse. "Managing at Scale in the Long Beach Unified School District." Harvard Business School Publishing Case, 2006.
      • October 2005
      • Article

      The Office of Strategy Management

      By: Robert S. Kaplan and David P. Norton
      Keywords: Strategy; Management
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      Kaplan, Robert S., and David P. Norton. "The Office of Strategy Management." Harvard Business Review 83, no. 10 (October 2005).
      • August 2005 (Revised December 2006)
      • Case

      Procter & Gamble: Electronic Data Capture and Clinical Trial Management

      By: Robert S. Huckman and Mark J. Cotteleer
      Considers whether the management of Procter & Gamble (P&G) Pharmaceuticals should adopt Web-based electronic data capture (EDC) as the default standard for the management of its clinical drug trials. Provides a detailed description of the existing paper-based process... View Details
      Keywords: Health Testing and Trials; Internet and the Web; Information Technology; Adoption; Business Processes; Industry Structures; Technological Innovation; Service Operations; Pharmaceutical Industry; United States
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      Huckman, Robert S., and Mark J. Cotteleer. "Procter & Gamble: Electronic Data Capture and Clinical Trial Management." Harvard Business School Case 606-033, August 2005. (Revised December 2006.)
      • August 2005 (Revised April 2006)
      • Case

      Kemps LLC: Introducing Time-Driven ABC

      By: Robert S. Kaplan
      Kemps is making a strategy shift: from being focused on fulfilling customer requests to becoming the best cost dairy producer in the industry. Its existing manufacturing cost system, however, fails to capture the costs associated with handling special flavors, small... View Details
      Keywords: Activity Based Costing and Management; Customer Relationship Management; Cost Accounting; Managerial Roles; Cost Management; Earnings Management; Business Strategy; Time Management; Growth and Development Strategy; Management Teams; Decisions; Food and Beverage Industry
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      Kaplan, Robert S. "Kemps LLC: Introducing Time-Driven ABC." Harvard Business School Case 106-001, August 2005. (Revised April 2006.)
      • June 2005
      • Teaching Note

      Midwest Office Products (TN)

      By: Robert S. Kaplan
      Teaching Note to (9-104-073). View Details
      Keywords: Computer Industry; Service Industry
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      Kaplan, Robert S. "Midwest Office Products (TN)." Harvard Business School Teaching Note 105-084, June 2005.
      • June 2005
      • Teaching Note

      Accounting Fraud at WorldCom (TN)

      By: Robert S. Kaplan
      Teaching Note to (9-104-071). View Details
      Keywords: Accounting Audits; Financial Reporting; Financial Statements; Accounting; Crime and Corruption; Governing and Advisory Boards; Telecommunications Industry
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      Kaplan, Robert S. "Accounting Fraud at WorldCom (TN)." Harvard Business School Teaching Note 105-083, June 2005.
      • June 2005 (Revised September 2005)
      • Case

      Accounting at MacCloud Winery

      By: David F. Hawkins, Robert S. Kaplan and Gregory S. Miller
      Uses a fictional new winery to introduce accounting concepts and practices such as assets, liabilities, expenses, the matching principle, and contingent activities. Designed to approach the subject at a conceptual level, allowing class discussion to focus on the... View Details
      Keywords: Financial Reporting; Theory; Accounting
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      Hawkins, David F., Robert S. Kaplan, and Gregory S. Miller. "Accounting at MacCloud Winery." Harvard Business School Case 105-081, June 2005. (Revised September 2005.)
      • June 2005 (Revised March 2006)
      • Case

      Domestic Auto Parts

      By: Robert S. Kaplan
      Describes a meeting of an executive team to discuss strategy for a company turnaround. The exercise is to construct a strategy map and Balanced Scorecard to capture the new strategy. View Details
      Keywords: Balanced Scorecard; Strategy; Business Strategy
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      Kaplan, Robert S. "Domestic Auto Parts." Harvard Business School Case 105-078, June 2005. (Revised March 2006.)
      • May 2005 (Revised April 2010)
      • Case

      GlaxoSmithKline: Reorganizing Drug Discovery (A)

      By: Robert S. Huckman and Eli Strick
      Describes the reorganization of drug discovery at GlaxoSmithKline (GSK) following the formation of GSK from the merger of Glaxo Wellcome and SmithKline Beecham. This reorganization placed nearly 2,000 research scientists into six centers of excellence in drug discovery... View Details
      Keywords: Mergers and Acquisitions; Decision Choices and Conditions; Operations; Organizational Structure; Performance Improvement; Research and Development; Pharmaceutical Industry
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      Huckman, Robert S., and Eli Strick. "GlaxoSmithKline: Reorganizing Drug Discovery (A)." Harvard Business School Case 605-074, May 2005. (Revised April 2010.)
      • May 2005
      • Supplement

      GlaxoSmithKline: Reorganizing Drug Discovery (B)

      By: Robert S. Huckman and Eli Strick
      Supplements the (A) case. View Details
      Keywords: Mergers and Acquisitions; Decisions; Operations; Performance; Research and Development; Restructuring; Organizations; Pharmaceutical Industry
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      Huckman, Robert S., and Eli Strick. "GlaxoSmithKline: Reorganizing Drug Discovery (B)." Harvard Business School Supplement 605-075, May 2005.
      • 2005
      • Working Paper

      Does Focus Improve Operational Performance? Lessons from the Management of Clinical Trials

      By: Robert S. Huckman and Darren E. Zinner
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      Huckman, Robert S., and Darren E. Zinner. "Does Focus Improve Operational Performance? Lessons from the Management of Clinical Trials." Harvard Business School Working Paper, No. 05-073, May 2005.
      • 2005
      • Working Paper

      Hospital Integration and Vertical Consolidation: An Analysis of Acquisitions in New York State

      By: Robert S. Huckman
      Citation
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      Huckman, Robert S. "Hospital Integration and Vertical Consolidation: An Analysis of Acquisitions in New York State." NBER Working Paper Series, No. 11379, May 2005.
      • April 2005 (Revised April 2010)
      • Teaching Note

      Flextronics International, Ltd. (TN)

      By: Robert S. Huckman
      Teaching Note to (9-604-063). View Details
      Keywords: Electronics Industry
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      Huckman, Robert S. "Flextronics International, Ltd. (TN)." Harvard Business School Teaching Note 605-073, April 2005. (Revised April 2010.)
      • 2005
      • Working Paper

      Creating the Office of Strategy Management

      By: Robert S. Kaplan and David P. Norton
      Citation
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      Kaplan, Robert S., and David P. Norton. "Creating the Office of Strategy Management." Harvard Business School Working Paper, No. 05-071, April 2005.
      • 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
      Keywords: Activity Based Costing and Management; Accounting Industry
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      Kaplan, Robert S. "Activity-Based Costing and Capacity." Harvard Business School Background Note 105-059, March 2005. (Revised March 2006.)
      • March 3, 2005
      • Article

      Adopting New Technologies: Turf Battles in Coronary Revascularization

      By: Robert S. Huckman and Gary P. Pisano
      Keywords: Information Technology; Health Care and Treatment; Health Industry
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      Huckman, Robert S., and Gary P. Pisano. "Adopting New Technologies: Turf Battles in Coronary Revascularization." New England Journal of Medicine 352, no. 9 (March 3, 2005): 857–859.
      • 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
      Keywords: Cash Flow; Value; Interest Rates; Financial Statements
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      "Buying Time." Harvard Business School Tutorial 104-708, January 2005.
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