Publications

September 2009 (Revised October 2010)
Case

Elkay Plumbing Products Division

By: Robert S. Kaplan

The vice president of sales learns that the most profitable 1% of the division's customers generate 100% of profits, and that two of the division's largest customers lose 50% of profits. The division has just finished a project to install a time-driven activity-based... View Details

Keywords: Activity Based Costing and Management; Profit; Management Systems; Consumer Products Industry; Industrial Products Industry

April 2016 (Revised May 2016)
Case

Hôpital Universitaire de Mirebalais, Partners In Health in Haiti

By: Robert S. Kaplan, Bipin Mistry and Karla Bertrand

The case describes the application of Time-Driven Activity-Based Costing (TDABC) at a new tertiary hospital, operated by Partners in Health in Mirebelais, Haiti. A project team mapped the clinical processes for use in estimating the direct costs of personnel,... View Details

Keywords: Time-Driven Activity-Based Costing; Activity Based Costing and Management; Cost Accounting; Developing Countries and Economies; Health Care and Treatment; Health Industry; Haiti

Research Summary

Consumerism and the Distributed Delivery of Health Care

By: Robert S. Huckman

This stream of Professor Huckman's work examines the growing tendency for health care to be delivered in a more distributed manner. Examples of this phenomenon include health IT, teleradiology, medical travel, remote monitoring of chronic medical conditions, and retail... View Details

November 2003 (Revised April 2010)
Case

Flextronics International, Ltd.

By: Robert S. Huckman and Gary P. Pisano

Describes Flextronics' evolution from providing outsourced manufacturing services for original equipment manufacturers (OEMs) in the electronics industry to developing entire unbranded products for purchase by OEMs. In 2001, Flextronics began a development program that... View Details

Keywords: Growth and Development Strategy; Product Development; Production; Service Operations; Performance Effectiveness; Electronics Industry; Manufacturing Industry

January 2018
Case

Partners In Health: Costing Primary Care in Haiti

By: Robert S. Kaplan and Mahek A. Shah

Partners in Health, a global NGO focused on delivering health care to residents of rural underserved communities, conducts a project on the cost of primary care at five sites in the Central Highlands of Haiti. It devises a simple approach for tracking the resources... View Details

Keywords: Global Health; Public Health; Health Care and Treatment; Activity Based Costing and Management; Cost Accounting; Rural Scope; Health Industry; Haiti

June 1997 (Revised May 1998)
Case

Mobil USM&R (A1)

By: Robert S. Kaplan

First of a two-part case on the development and use of a Balanced Scorecard (BSC) at Mobil's US Marketing and Refining Division. Split from the original (A) case to give students an opportunity to suggest objectives and measures for the division's initial BSC, without... View Details

Keywords: Balanced Scorecard; Measurement and Metrics; Restructuring; Corporate Strategy; Organizational Change and Adaptation; Growth and Development Strategy; Management Teams; Marketing Strategy; Motivation and Incentives; Mining Industry; Energy Industry; United States

01 Jun 2008
News

Faculty Books

Competitive Advantage by Robert S. Kaplan and David P. Norton (DBA ’73) (HBS Press) Building on their previous works on strategy-focused... View Details

Keywords: Educational Services; Business Schools & Computer & Management Training; Educational Services; Publishing Industries (except Internet); Information; Management

2020
Working Paper

Updating the Balanced Scorecard for Triple Bottom Line Strategies

By: Robert S. Kaplan and David McMillan

Many companies are now attempting to achieve triple bottom line performance on financial, environmental, and societal metrics. Successful strategies for such performance, however, generally require new relationships among multiple players in multiple sectors across a... View Details

Keywords: Balanced Scorecard; Adaptation; Environmental Sustainability; Social Issues; Performance; Strategy

SSRN

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20 Sep 2011
First Look

First Look: September 20

mechanism. Download the paper: http://www.hbs.edu/research/pdf/11-055.pdf Cases & Course MaterialsJetBlue Airways: Deicing at Logan Airport Douglas Fearing and Robert S. HuckmanHarvard Business School... View Details

Keywords: Sean Silverthorne

23 Oct 2015
News

The Mayo Clinic Model for Running a Value-Improvement Program

14 Oct 2013
News

Intelligent Redesign of Health Care

May 2024
Article

True Costs of Uterine Artery Embolization: Time-Driven Activity-Based Costing in Interventional Radiology Over a 3-Year 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 (TDABC) to estimate the costs to perform uterine artery embolization (UAE). Utilization times for patients undergoing outpatient UAE for fibroids or adenomyosis were captured from electronic health record timestamps and... View Details

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

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13 Feb 2018
First Look

New Research and Ideas, February 13, 2018

2018 Pearson Education Horngren's Cost Accounting: A Managerial Emphasis By: Datar, Srikant M., and Madhav Rajan Abstract—Horngren’s Cost Accounting defines the cost accounting market and continues to innovate today by consistently... View Details

Keywords: Sean Silverthorne

23 Nov 2010
First Look

First Look: November 23

behave ethically and actual self-interested behavior. This relationship was mediated by the more extensive mental simulation that occurred with eyes closed rather than open, which, in turn, intensified emotional reactions to the ethical... View Details

Keywords: Sean Silverthorne

November–December 2020
Article

The Risks You Can't Foresee: What to Do When There's No Playbook

By: Robert S. Kaplan, Herman B. Leonard and Anette Mikes

No matter how good their risk management systems are, companies can’t plan for everything. Some risks are outside people’s realm of experience or so remote no one could have imagined them. Some result from a perfect storm of coinciding breakdowns, and some materialize... View Details

Keywords: Novel Risks; Risk Management; Crisis Management

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14 Apr 2015
First Look

First Look: April 14

Applied Corporate Finance When One Size Doesn't Fit All: Evolving Directions in the Research and Practice of Enterprise Risk Management By: Mikes, Anette, and Robert S. Kaplan... View Details

Keywords: Sean Silverthorne

Web

Articles - Institute For Strategy And Competitiveness

Involved Videos Books Articles PUBLICATIONS: Articles HARVARD BUSINESS REVIEW How to Solve the Cost Crisis in Health Care HARVARD BUSINESS REVIEW (September 2011) Robert S. View Details

2011
Article

Top Executives Need Feedback: Here's How They Can Get It

By: Robert Steven Kaplan

As executives become more senior, they are less likely to receive constructive feedback on their performance or their strategy. To get it, they should call on their junior colleagues. The problem: subordinates don't want to offend the boss. Therefore, as executives... View Details

Keywords: Performance; Strategy; Networks; Decisions; Management Teams