Publications

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

Web

AASU50 - Alumni

Kimberly A. Kispert, MBA 1981 George L. Van Amson, MBA 1982 Kym M. Nelson, MBA 1983 George Ellis, MBA 1984 Gail S. Morales, MBA 1985 Robert R. Davenport III, MBA 1986 Stuart A. Taylor, II, MBA 1987 Arnold J.... View Details

Web

Social Enterprise - Faculty & Research

Social Impact By: Robert S. Kaplan and Constance Spitzer January 2025 Case Negotiating a Legacy at Sustainable Harvest (A) By: Jillian Jordan , Julian Zlatev , Alicia Dadlani... View Details

May 1995 (Revised April 1998)
Case

AT&T Paradyne

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

July 1990 (Revised October 1997)
Case

Siemens Electric Motor Works (A) (Abridged)

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

Web

HBR Classics - Alumni

William Torbert Social Intelligence and the Biology of Leadership , Daniel Goleman and Richard Boyatzis Persuasive Presentations Harnessing the Science of Persuasion , Robert B. Cialdini HBR Guide to Persuasive Presentations , View Details

11 Apr 2013
News

Current fiscal policy harms U.S. competitiveness

Article

Reimagining the Balanced Scorecard for the ESG Era

By: Robert S. Kaplan and David McMillan

Companies are increasingly aware that their customers and society in general expect businesses to adopt and work towards social and environmental objectives as well as the traditional financial ones. This involves not only re-evaluating firms’ models but re-imagining... View Details

Keywords: ESG (Environmental, Social, Governance) Performance; Business Ecosystems; Balanced Scorecard; Adaptation; Business Model; Business and Stakeholder Relations

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January 1993 (Revised April 1993)
Case

Chadwick, Inc.: The Balanced Scorecard

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; Performance Evaluation; Customer Relationship Management; Goals and Objectives; Customer Satisfaction; Research and Development; Marketplace Matching; Financial Condition; Product Launch; Pharmaceutical Industry

August 2011 (Revised August 2012)
Case

JetBlue Airways: Deicing at Logan Airport

By: Douglas Fearing and Robert S. Huckman

The case explores a deicing capacity expansion decision made by JetBlue at Boston Logan International Airport in the summer of 2010. The need for capacity expansion was driven by significant challenges faced during the previous winter combined with substantial... View Details

Keywords: Operational Disruptions; Strategic Planning; Disruption; Cost vs Benefits; Air Transportation; Service Operations; Logistics; Operations; Air Transportation Industry; Boston

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

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September 1993
Background Note

The Private Label Movement

By: Robert S. Kaplan and Ray A. Goldberg

Private labels, previously weak in the U.S. market, are making inroads in the United States and Canada. Reasons for this include a weak economy, better quality of private label goods, and a desire by retailers to increase profitability. View Details

Keywords: Brands and Branding; Retail Industry; United States; Canada

Find at Harvard

1998
Book

Advanced Management Accounting

By: Robert S. Kaplan and Anthony A. Atkinson

Keywords: Management; Cost Accounting

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20 Feb 2018
News

Electronic health records don’t cut administrative costs

December 2022
Article

Collaborative Rooming: An Innovative Pilot Project to Overcome Primary Care Challenges

By: Gagandeep Singh, Jill G. Lenhart, Richard A. Helmers, Michele Renee Eberlee, Heather Costley, Joel B. Roberts and Robert S. Kaplan

Primary care physicians are overburdened with growing complexities and increasing expectations for primary care visits. To meet expectations, primary care physicians must multitask during visits and spend extra hours in the office for charting, billing, and... View Details

Keywords: Health Care and Treatment; Groups and Teams; Job Design and Levels; Health Industry

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October 1990
Case

Manufacturers Hanover Corp.: Customer Profitability Report

Banking company noting declining profitability from its traditional lending activities has started to measure the total profitability of its lending relationships. A loan pricing model estimates the profit and return-on-equity from commercial loans. Additional work was... View Details

Keywords: Investment Return; Revenue; Commercial Banking; Banks and Banking; Customer Value and Value Chain; Banking Industry

February 1996
Case

Chadwick, Inc.: The Balanced Scorecard (Abridged)

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

March 2004 (Revised April 2005)
Case

Midwest Office Products

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