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      • Faculty Publications  (484)

      by Robert S. Kaplan Remove by Robert S. Kaplan →

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      • September 1996 (Revised May 1997)
      • Case

      Mobil USM&R (C): Lubricants Business Unit

      By: Robert S. Kaplan
      The general manager of a Lubricants Business Unit in Mobil's U.S. Marketing and Refining division launched a project to develop a Balanced Scorecard (BSC) for his unit. The purpose was to provide focus for all employees of the unit, enabling it to operate on an... View Details
      Keywords: Balanced Scorecard; Employees; Customization and Personalization; Performance Evaluation; Measurement and Metrics; Management Teams; Projects; Energy Industry; Mining Industry; United States
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      Kaplan, Robert S. "Mobil USM&R (C): Lubricants Business Unit." Harvard Business School Case 197-027, September 1996. (Revised May 1997.)
      • fall 1996
      • Article

      Linking the Balanced Scorecard to Strategy

      By: Robert S. Kaplan and David Norton
      Keywords: Balanced Scorecard; Strategy
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      Kaplan, Robert S., and David Norton. "Linking the Balanced Scorecard to Strategy." California Management Review 39, no. 1 (fall 1996): 53–79.
      • September–October 1996
      • Article

      Strategic Learning and the Balanced Scorecard

      By: Robert S. Kaplan and David Norton
      Keywords: Strategy; Learning; Balanced Scorecard
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      Kaplan, Robert S., and David Norton. "Strategic Learning and the Balanced Scorecard." Strategy & Leadership (September–October 1996): 18–24.
      • 1996
      • Book

      The Balanced Scorecard: Translating Strategy into Action

      By: Robert S. Kaplan and David P. Norton
      Keywords: Balanced Scorecard
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      Kaplan, Robert S., and David P. Norton. The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press, 1996. (Nominated for Financial Times/ Booz-Allen & Hamilton Global Business Book Award presented by Booz-Allen & Hamilton. Winner of Notable Contribution to Management Accounting Literature Award presented by American Accounting Association.)
      • April 1996 (Revised April 1996)
      • Case

      Activity-Based Management at Stream International

      By: Robert S. Kaplan and Norman Klein
      Stream International's Crawfordsville, Indiana facilities undertake the design and implementation of an activity-based costing project. After analyzing the costs assigned to 161 work activities, Crawfordsville managers present five proposals for change based on ABM... View Details
      Keywords: Organizational Change and Adaptation; Change Management; Activity Based Costing and Management; Indiana
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      Kaplan, Robert S., and Norman Klein. "Activity-Based Management at Stream International." Harvard Business School Case 196-134, April 1996. (Revised April 1996.)
      • March 1996
      • Case

      Provigo, Inc.

      By: Kenneth A. Merchant and Robert S. Kaplan
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      Merchant, Kenneth A., and Robert S. Kaplan. "Provigo, Inc." Harvard Business School Case 196-128, March 1996.
      • March 1996
      • Case

      Graves Industries, Inc.

      By: Kenneth A. Merchant and Robert S. Kaplan
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      Merchant, Kenneth A., and Robert S. Kaplan. "Graves Industries, Inc." Harvard Business School Case 196-127, March 1996.
      • March 1996 (Revised May 1996)
      • Case

      Natomas North America

      By: Kenneth A. Merchant and Robert S. Kaplan
      Keywords: North America
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      Merchant, Kenneth A., and Robert S. Kaplan. "Natomas North America." Harvard Business School Case 196-129, March 1996. (Revised May 1996.)
      • 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
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      Kaplan, Robert S. "Chadwick, Inc.: The Balanced Scorecard (Abridged)." Harvard Business School Case 196-124, February 1996.
      • February 1996 (Revised November 2003)
      • Case

      Indianapolis: Activity-Based Costing of City Services (A)

      By: Robert S. Kaplan
      A new administration in the City of Indianapolis is initially determined to privatize many municipal services. Before taking this action, however, the city managers want to know the current cost of performing these services with the municipal workers. Existing... View Details
      Keywords: Cost Management; Public Sector; Activity Based Costing and Management; Service Delivery; Privatization; City; Indianapolis
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      Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (A)." Harvard Business School Case 196-115, February 1996. (Revised November 2003.)
      • February 1996 (Revised June 1996)
      • Supplement

      Indianapolis: Activity-Based Costing of City Services (B)

      By: Robert S. Kaplan
      Supplements the (A) case. View Details
      Keywords: City; Service Operations; Infrastructure; Service Industry; Indiana
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      Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (B)." Harvard Business School Supplement 196-117, February 1996. (Revised June 1996.)
      • 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
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      Merchant, Kenneth A., and Robert S. Kaplan. "Rabobank Nederland." Harvard Business School Case 196-119, January 1996. (Revised July 1996.)
      • 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
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      Kaplan, Robert S., and David Norton. "Using the Balanced Scorecard as a Strategic Management System." Harvard Business Review 74, no. 1 (January–February 1996): 75–85. (Reprint #96107.)
      • November 1995
      • Background Note

      Depreciation, Price Level Adjustments, and the Cost of Capital: Technical Note

      By: Robert S. Kaplan
      Keywords: Cost; Capital; Finance
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      Kaplan, Robert S. "Depreciation, Price Level Adjustments, and the Cost of Capital: Technical Note." Harvard Business School Background Note 196-111, November 1995.
      • Article

      New Roles for Management Accountants

      By: Robert S. Kaplan
      Keywords: Management; Accounting
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      Kaplan, Robert S. "New Roles for Management Accountants." Cost Management 9, no. 3 (Fall 1995): 6–13.
      • 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
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      Kaplan, Robert S. "AT&T Paradyne." Harvard Business School Case 195-165, May 1995. (Revised April 1998.)
      • April 1995 (Revised April 1995)
      • Case

      Pillsbury: Customer Driven Reengineering

      By: Robert S. Kaplan
      Pillsbury is transforming itself from an integrated producer of flour and bakery products to a value-added supplier of premium branded products. After initial successes applying activity-based costing to manufacturing operations, two senior executives decide to... View Details
      Keywords: Organizational Change and Adaptation; Production; Cost Management; Activity Based Costing and Management; Customer Value and Value Chain; Food and Beverage Industry
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      Kaplan, Robert S. "Pillsbury: Customer Driven Reengineering." Harvard Business School Case 195-144, April 1995. (Revised April 1995.)
      • March 1995 (Revised April 1997)
      • Case

      Co-operative Bank, The

      By: Robert S. Kaplan and Srikant M. Datar
      A British bank with strong roots in the cooperative movement encounters declining profitability in an increasingly competitive and deregulated financial services industry. It attempts to grow by broadening its customer base and increasing the range of products and... View Details
      Keywords: Product; Competition; Expansion; Cost Management; Activity Based Costing and Management; Profit; Banking Industry; Financial Services Industry
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      Kaplan, Robert S., and Srikant M. Datar. "Co-operative Bank, The." Harvard Business School Case 195-196, March 1995. (Revised April 1997.)
      • February 1995 (Revised June 1999)
      • Case

      Chemical Bank: Implementing the Balanced Scorecard

      By: Robert S. Kaplan and Norman Klein
      The retail bank division of Chemical Bank faces declining margins and increased competition in its credit and deposit gathering and processing business. It wishes to implement a new strategy to become a preferred financial service provider to target customer groups.... View Details
      Keywords: Balanced Scorecard; Adoption; Growth and Development Strategy; Communication Strategy; Customer Relationship Management; Management Systems; Performance Evaluation; Banks and Banking; Measurement and Metrics; Banking Industry
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      Kaplan, Robert S., and Norman Klein. "Chemical Bank: Implementing the Balanced Scorecard." Harvard Business School Case 195-210, February 1995. (Revised June 1999.)
      • December 1994
      • Background Note

      Cost System Analysis

      By: Robert S. Kaplan
      Describes six characteristics of cost systems: standard vs. actual costs; job-order vs. process costing; variable vs. full costs; disaggregate vs. aggregate cost accumulation; and specific vs. average rates for labor and overhead. A rewritten version of an earlier... View Details
      Keywords: Cost; Analysis; System
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      Kaplan, Robert S. "Cost System Analysis." Harvard Business School Background Note 195-181, December 1994.
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