Publications

July 28, 2004
Article

Generic Dispensing and Substitution in Mail and Retail Pharmacies

By: Marta Wosinska and Robert S. Huckman

Keywords: Health; Sales; Pharmaceutical Industry

02 Jan 2018
Research & Ideas

The Most Popular Stories and Research Papers of 2017

Deviating from an organization’s prescribed task schedule tends to erode productivity, even among the most experienced workers, according to new research from María R. Ibáñez, Jonathan R. Clark, Robert S.... View Details

Keywords: by Sean Silverthorne

July – August 1998
Article

The Promise--and Peril--of Integrated Cost Systems

By: Robin Cooper and Robert S. Kaplan

Keywords: Cost; System

January 2023 (Revised February 2023)
Teaching Note

Performance Management at Afreximbank (A) and (B)

By: Robert S. Kaplan and Siko Sikochi

Teaching Note for HBS Case No. 120-029. View Details

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

August 1998 (Revised December 1998)
Case

Wells Fargo Online Financial Services (B)

By: Robert S. Kaplan and Nicole Tempest

Describes how the Balanced Scorecard built by the Online Financial Services (OFS) group is used to select the highest-priority initiatives for the organization. Currently, initiatives arise continually throughout the organization, and management spends considerable... View Details

Keywords: Balanced Scorecard; Internet and the Web; Corporate Entrepreneurship; Corporate Strategy; Performance Evaluation; Finance; Change; Situation or Environment; Measurement and Metrics; Financial Services Industry; Banking Industry

Educators

October 2016 (Revised March 2022)
Background Note

Cost Variance Analysis

By: Robert S. Kaplan and Susanna Gallani

This note was written to provide students with fundamental concepts and methods for the analysis of cost variances. It focuses on the decomposition of cost variances into price, quantity, and mix variance components, an approach that allows students to identify the... View Details

Keywords: Cost Accounting

Educators

December 23, 2015
Article

The Untapped Potential of Health Care APIs

By: Robert S. Huckman and Maya Uppaluru

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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

Educators

August 1994 (Revised May 1999)
Teaching Note

Sumitomo Electric Industries, Ltd.: The Kaizen Program TN

By: Robin Cooper and Robert S. Kaplan

Keywords: Programs; Energy Industry

August 1994
Case

Sumitomo Electric Industries, Ltd.: The Kaizen Program

By: Robin Cooper and Robert S. Kaplan

Keywords: Energy Industry

August 1994
Case

Mitsubishi Kasei Corporation: Product Line Cost System

By: Robin Cooper and Robert S. Kaplan

Keywords: Electronics Industry

April 1991 (Revised May 1999)
Teaching Note

Tektronix: Portable Instruments Division (A), Teaching Note

By: Robin Cooper and Robert S. Kaplan

Teaching Note for (9-188-142). View Details

Keywords: Teaching; Information

December 1970
Article

The Four Roles of Sampling in Auditing: Representative, Corrective, Protective and Preventive

By: Robert S. Kaplan and Yuri Ijiri

January 1975
Article

The Spatial Distribution of Urban Pharmacies

By: Robert S. Kaplan and Sam Leinhardt

Keywords: Health; Urban Scope; Health Industry

Article

Knowing the Score

By: Robert S. Kaplan and David Norton

April 1979
Article

Statistical Models of Bond Ratings: A Methodological Inquiry

By: Robert S. Kaplan and Gabriel Urwitz

Keywords: Mathematical Methods; Bonds

September 1992
Article

Activity-based Systems: Measuring the Costs of Resource Usage

By: Robert S. Kaplan and Robin Cooper

Keywords: Measurement and Metrics; System; Cost

2021
Working Paper

How to Fix ESG Reporting

By: Robert S. Kaplan and Karthik Ramanna

Investors, advocacy groups, academics, and the 200 CEOs of the US Business Roundtable have asked corporations to take on an added purpose beyond a narrow pursuit of shareholder value. In response, many companies now issue ESG (Environmental, Societal, and Governance)... View Details

Keywords: ESG Reporting; Sustainability; Corporate Purpose; Greenhouse Gas; Activity-Based Costing; Environmental Sustainability; Environmental Management; Corporate Social Responsibility and Impact; Measurement and Metrics; Goals and Objectives; Agreements and Arrangements; Corporate Accountability

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