Accountable Care Organization - Publications - Faculty & Research - Harvard Business School

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November 2001 (Revised September 2007)
Case

Children's Hospital and Clinics (A)

By: Amy C. Edmondson, Michael Roberto and Anita L. Tucker

Describes the major phases of an initiative designed to transform the organization and enhance patient safety. Raises interesting questions about how to encourage candid discussion about failures while continuing to hold people accountable for their performance. View Details

Keywords: Health Care and Treatment; Leading Change; Business Processes; Organizational Change and Adaptation; Organizational Culture; Performance Improvement; Safety; Health Industry

Article

Dissecting Costs of CT Study: Application of TDABC (Time-driven Activity-based Costing) in a Tertiary Academic Center

By: Robert S. Kaplan, Yoshimi Anzai, Marta E. Heilbrun, Derek Haas, Luca Boi, Kirk Moshre, Satoshi Minoshima and Vivian S. Lee

The lack of understanding the true costs (not charges) of delivering health care services poses tremendous challenges in the containment of health care costs. In this study, we applied an established cost accounting method, time-driven activity-based costing (TDABC),... View Details

Keywords: Healthcare Costs; Medical Imaging; Computed Tomography; Activity-Based Costing; Cost Accounting; Activity Based Costing and Management; Health Care and Treatment; Performance Efficiency; Health Industry

August 8, 2018
Article

Hospital-based ACOs Face Challenges in Tracking Performance Indicators

By: Christiana Beveridge, Sofia Warner, Greg Leya and Thomas W. Feeley

Given that accountable care organizations (ACOs) have not achieved the degree of cost reductions and quality improvements initially hoped for, we sought to better understand the underlying reasons for their limited success. Our analysis of American Hospital Association... View Details

Keywords: ACOs; Health Care and Treatment; Cost Management; Performance; Measurement and Metrics

May 2016
Background Note

Health Systems in the Developing World

By: Kevin Schulman, Muhammed Pate and Gary Carbell

This note offers an approach to the evaluation of health care markets globally. It prepares students with a set of questions about the organization of core elements of the health care system. The organization of these elements can vary across markets and can vary in... View Details

Keywords: Health Care and Treatment; Developing Countries and Economies; Public Sector; Private Sector; Opportunities; Analysis

Article

Time-Driven Activity-Based Costing for Surgical Episodes

By: Peter Najjar, Matt Strickland and Robert S. Kaplan

Health care costs related to surgical care account for 40% of all hospital and physician spending. Payers attempting to contain costs are replacing fee-for-service with value-based payment schemes that can encompass entire episodes of care, including physician services... View Details

Keywords: Surgery; Time-Driven Activity-Based Costing; Bundled Payments; Health Care and Treatment; Cost Management

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2007
Book

Management Control Systems

By: Robert N. Anthony and Vijay Govindarajan

Management Control Systems, now in its 13th edition, builds on strengths from prior editions by offering a rich diversity of cases balanced with current material. The primary market for Management Control Systems is an MBA level elective in control systems. The... View Details

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October 1997 (Revised March 2000)
Case

Oxford Health Plans: Specialty Management (A)

By: James L. Heskett, Jody H. Gittell and James Slayton

Describes an innovative approach to organizing health care proposed by Oxford CEO Steve Wiggins. Wiggins contends that the primary care physician "gatekeeper" model typically used by health maintenance organizations to control access to and coordinate specialist care... View Details

Keywords: Business Model; Groups and Teams; Innovation and Management; Medical Specialties; Health Care and Treatment; Cooperation; Management Teams; Health Industry; United States

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November–December 2014
Article

Using Time-Driven Activity-Based Costing to Identify Value-Improvement Opportunities in Healthcare

By: Robert S. Kaplan, Mary L. Witkowski, Megan Abbott, Alexis Guzman, Laurence Higgins, John Meara, Erin Padden, Apurva Shah, Peter Waters, Marco Weidemeier, Samuel Wertheimer and Thomas W. Feeley

As healthcare providers cope with pricing pressures and increased accountability for performance, they should be rededicating themselves to improving the value they deliver to their patients: better outcomes and lower costs. Time-driven activity-based costing offers... View Details

Keywords: Value Creation; Activity Based Costing and Management; Health Care and Treatment; Health Industry; United States; Europe

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May 2017 (Revised November 2017)
Teaching Note

BrightStar Care: The Evolution of a Leadership Team

By: Boris Groysberg, Colleen Ammerman and Olivia Hull

Teaching Note for HBS No. 417-020. View Details

Keywords: Health Care Services; Entrepreneurs; Board Of Directors; Boards Of Directors; Health Care Industry; Growth Strategy; Organizational Change; Brand Positioning; Entrepreneurial Organizations; Entrepreneurial Management; Franchising; Family-owned Business; Home Health Care; Managing Growth; Management Styles; Organizational Development; Talent Management; Women Executives; Women And Leadership; Business Startups; Family Business; Small Business; Talent And Talent Management; Governing And Advisory Boards; Health Care And Treatment; Human Capital; Leadership Development; Leadership Style; Business Or Company Management; Growth And Development Strategy; Management Analysis, Tools, And Techniques; Management Skills; Management Style; Management Succession; Management Systems; Management Teams; Brands And Branding; Marketing Strategy; Strategy; Health Industry

22 Jul 2014
First Look

First Look: July 22

August 2013 hfm (Healthcare Financial Management) Using TDABC to Deliver Better Patient Outcomes at Lower Cost By: Kaplan, Robert S. Abstract—No abstract available. Publisher's link: http://www.hfma.org/TDABC August 2013 Accounting... View Details

Keywords: Sean Silverthorne

Article

Managing Healthcare Costs and Value

By: Robert S. Kaplan, Michael E. Porter and Mark L. Frigo

Rising health care costs are a major global challenge. A number of factors contribute to this trend, including aging populations and medical technology. But an underlying and misunderstood source of health care’s escalating costs has been the inability of health care... View Details

Keywords: Health Care and Treatment; Cost; Cost Management; Cost Accounting; Health Industry

April 3, 2020
Article

How Hospitals Can Manage Supply Chain Shortages as Demand Surges

By: Richard M.J. Bohmer, Gary P. Pisano, Raffaella Sadun and Thomas C. Tsai

The best practices in supply chain and operations management can help health care providers cope with the surge in patients and the supply shortages. They will help them create a comprehensive strategy aimed at both the demand- and supply-side roots of the problem. The... View Details

Keywords: Hospitals; Health Pandemics; Health Care and Treatment; Supply Chain Management; Operations; Management; Strategy

10 Aug 2009
Research & Ideas

High Commitment, High Performance Management

High Commitment High Performance: How to Build a Resilient Organization for Sustained Advantage explains why and how to align the two. "High commitment, high performance (HCHP) companies are firms designed and led by their founders or by... View Details

Keywords: by Martha Lagace

March 2016 (Revised August 2022)
Case

Fair & Lovely vs. Dark is Beautiful

By: Rohit Deshpande and Saloni Chaturvedi

Women of Worth (WOW) is an organization that seeks to empower women through training and workshops. The organization has also fought against discrimination based on the color of a person's skin through its “Dark is Beautiful” campaign—endorsed by well-known... View Details

Keywords: Prejudice and Bias; Race; Marketing; Social Issues; Beauty and Cosmetics Industry

March 2003 (Revised March 2004)
Case

P&G Japan: The SK-II Globalization Project

By: Christopher A. Bartlett

Traces changes in P&G's international strategy and structure, culminating in Organization 2005, a reorganization that places strategic emphasis on product innovation rather than geographic expansion and shifts power from local subsidiary to global business management.... View Details

Keywords: Business Subsidiaries; Trade; Globalization; Global Strategy; Innovation Strategy; Business or Company Management; Beauty and Cosmetics Industry; Consumer Products Industry; Hong Kong; Japan; Taiwan; Europe

Teaching Interest

Financial Reporting and Control

By: Suraj Srinivasan

Financial Reporting and Control (FRC) covers topics about how managers can design and use performance measurement systems for external reporting and internal management to build more effective organizations. Throughout their careers, business leaders are required to... View Details

Keywords: Financial Reporting

June 2017
Case

Obesity Management at Kaiser Permanente: A New Mindset for Healthcare Delivery?

By: Kevin Schulman, Gregory Leya and Christina Beveridge

Kaiser Permanente (KP) is the largest managed care organization in the United States with over 10 million members. KP evolved from a prepayment or capitation model that focuses the organization around the efficiency of care and the health of the population it serves.... View Details

Keywords: Operations; Health Care and Treatment; Business Model; Strategy; Health Industry; United States

May 2016
Article

Transformation of Health Care—Perspectives of Opinion Leaders

By: Joanne Disch, Thomas W. Feeley, Diana J. Mason, Richard L. Schilsky, Ellen L. Stovall and Shelley Fuld Nasso

"What Health System Transformations Do You Believe Are Necessary for the Future of Health Care?" We need to transform to a true value-based health care delivery system. That means organizing care around medical conditions, not simply around hospitals and doctors. We... View Details

Keywords: Perspective; Health Disorders; Performance Improvement; Health Care and Treatment; Transformation; Health Industry

March 2010 (Revised April 2014)
Case

American Well: The Doctor Will E-See You Now

By: Elie Ofek and Ron Laufer

What is next for healthcare IT provider American Well, whose innovative Online Care technology allows physicians to deliver care to patients online in real time? Using American Well's platform, patients with non-emergency health concerns can communicate with physicians... View Details

Keywords: Entrepreneurship; Health Care and Treatment; Technological Innovation; Growth and Development Strategy; Market Entry and Exit; Service Delivery; Online Technology; Health Industry

03 Feb 2015
Working Paper Summaries

Regulator Leniency and Mispricing in Beneficent Nonprofits

Keywords: by Jonas Heese, Ranjani Krishnan & Frank Moers

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