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Publications

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    • All HBS Web  (1,202)
      • Faculty Publications  (646)

      Robert S. BenchleyRemove Robert S. Benchley →

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      • November 1992
      • Article

      In Defense of Activity-Based Cost Management

      By: Robert S. Kaplan
      Keywords: Cost Management
      Citation
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      Kaplan, Robert S. "In Defense of Activity-Based Cost Management." Management Accounting (November 1992): 58–63.
      • September 1992
      • Teaching Note

      Burlington Northern: The ARES Decision (A) and (B) TN

      By: Robert S. Kaplan and Julie H. Hertenstein
      Teaching Note for (9-191-122) and (9-191-123). View Details
      Keywords: Rail Industry
      Citation
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      Kaplan, Robert S., and Julie H. Hertenstein. "Burlington Northern: The ARES Decision (A) and (B) TN." Harvard Business School Teaching Note 193-034, September 1992.
      • 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
      Citation
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      Kaplan, Robert S., and Robin Cooper. "Activity-based Systems: Measuring the Costs of Resource Usage." Accounting Horizons (September 1992): 1–13.
      • 1992
      • Book

      Implementing Activity-Based Cost Management: Moving from Analysis to Action

      By: Robert S. Kaplan, Robin Cooper, Larry Maisel, Eileen Morrissey and Ronald M. Oehm
      Keywords: Activity Based Costing and Management
      Citation
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      Kaplan, Robert S., Robin Cooper, Larry Maisel, Eileen Morrissey, and Ronald M. Oehm. Implementing Activity-Based Cost Management: Moving from Analysis to Action. Montvale, NJ: Institute of Management Accountants, 1992. (

      Winner of Notable Contribution to Management Accounting Literature Award presented by American Accounting Association

      .)
      • January–February 1992
      • Article

      The Balanced Scorecard: Measures that Drive Performance

      By: Robert S. Kaplan and David Norton
      Keywords: Balanced Scorecard; Measurement and Metrics; Performance
      Citation
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      Kaplan, Robert S., and David Norton. "The Balanced Scorecard: Measures that Drive Performance." Harvard Business Review 70, no. 1 (January–February 1992): 71–79. (Reprint #92105.)
      • October 1991 (Revised September 1998)
      • Case

      Maxwell Appliance Controls

      By: Robert S. Kaplan
      A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details
      Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry
      Citation
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      Kaplan, Robert S. "Maxwell Appliance Controls." Harvard Business School Case 192-058, October 1991. (Revised September 1998.)
      • autumn 1991
      • Article

      The Topic of Quality in Business School Education and Research

      By: Robert S. Kaplan
      Keywords: Quality; Higher Education; Research; Education Industry
      Citation
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      Kaplan, Robert S. "The Topic of Quality in Business School Education and Research." Selections (autumn 1991): 13–22.
      • September 1991
      • Article

      A Theory of Workouts and the Effects of Reorganization Law

      By: David S. Scharfstein and Robert Gertner
      Citation
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      Scharfstein, David S., and Robert Gertner. "A Theory of Workouts and the Effects of Reorganization Law." Journal of Finance 46, no. 4 (September 1991): 1189–1222.
      • 6 Aug 1991 - 8 Aug 1991
      • Conference Presentation

      Keynote Address

      By: Robert S. Kaplan
      Citation
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      Kaplan, Robert S. "Keynote Address." In The Total Quality Forum: Forging Strategic Links with Higher Education: A Report of Proceedings. Procter & Gamble Company, Cincinnati, OH, August 6–8, 1991. (pp. 4-10.)
      • July 1991 (Revised May 1999)
      • Teaching Note

      Winchell Lighting, Inc. (A) and (B) TN

      By: Robert S. Kaplan
      Teaching Note for (9-187-074) and (9-187-075). View Details
      Citation
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      Kaplan, Robert S. "Winchell Lighting, Inc. (A) and (B) TN." Harvard Business School Teaching Note 192-034, July 1991. (Revised May 1999.)
      • May 1991
      • Case

      Bureau of Engraving and Printing, The: Determining the True Cost of Money (A)

      By: Robert S. Kaplan
      Keywords: Money
      Citation
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      Kaplan, Robert S. "Bureau of Engraving and Printing, The: Determining the True Cost of Money (A)." Harvard Business School Case 191-094, May 1991.
      • May 1991
      • Supplement

      Bureau of Engraving and Printing, The: Determining the True Cost of Money (B)

      By: Robert S. Kaplan
      Keywords: Money; Cost; Public Administration Industry
      Citation
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      Kaplan, Robert S. "Bureau of Engraving and Printing, The: Determining the True Cost of Money (B)." Harvard Business School Supplement 191-095, May 1991.
      • May 1991 (Revised May 1999)
      • Teaching Note

      Manufacturers Hanover Corp.: Customer Profitability Report, Teaching Note

      By: Robert S. Kaplan
      Teaching Note for (9-191-068). View Details
      Keywords: Profit; Customers; Banking Industry
      Citation
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      Kaplan, Robert S. "Manufacturers Hanover Corp.: Customer Profitability Report, Teaching Note." Harvard Business School Teaching Note 191-208, May 1991. (Revised May 1999.)
      • May–June 1991
      • Article

      Profit Priorities from Activity-Based Costing

      By: Robin Cooper and Robert S. Kaplan
      Keywords: Activity Based Costing and Management; Profit
      Citation
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      Cooper, Robin, and Robert S. Kaplan. "Profit Priorities from Activity-Based Costing." Harvard Business Review 69, no. 3 (May–June 1991): 130–135.
      • Article

      The Right Amount of Assets under Management

      By: André Perold and Robert S. Salomon Jr.
      Keywords: Assets
      Citation
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      Perold, André, and Robert S. Salomon Jr. "The Right Amount of Assets under Management." Financial Analysts Journal 47, no. 2 (May–June 1991): 31–39.
      • 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
      Citation
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      Cooper, Robin, and Robert S. Kaplan. "Tektronix: Portable Instruments Division (A), Teaching Note." Harvard Business School Teaching Note 191-189, April 1991. (Revised May 1999.)
      • spring 1991
      • Article

      New Systems for Measurement and Control

      By: Robert S. Kaplan
      Keywords: System; Measurement and Metrics
      Citation
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      Kaplan, Robert S. "New Systems for Measurement and Control." Engineering Economist (spring 1991): 201–218.
      • February 1991
      • Case

      Burlington Northern: The ARES Decision (A)

      By: Julie H. Hertenstein and Robert S. Kaplan
      Burlington Northern's decision whether to invest in ARES, an automated train control system, is a ($350 million) strategic investment in information technology. Although set in a service industry (railroad) the issues around this decision arise in many organizations... View Details
      Keywords: Investment; Rail Transportation; Information Technology; Competitive Strategy; Performance Evaluation; Performance Effectiveness; Cost vs Benefits; Technology Adoption; Technological Innovation; Customers; Quality; Rail Industry
      Citation
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      Hertenstein, Julie H., and Robert S. Kaplan. "Burlington Northern: The ARES Decision (A)." Harvard Business School Case 191-122, February 1991.
      • February 1991
      • Case

      Burlington Northern: The ARES Decision (B)

      By: Julie H. Hertenstein and Robert S. Kaplan
      The ARES team formally proposes that Burlington Northern implement the ARES system. The project meets resistance. In light of financial restructuring and high level of debt, executives wonder whether the company can afford ARES. Weak links during the ARES development... View Details
      Keywords: Accounting Audits; Restructuring; Cost vs Benefits; Decision Choices and Conditions; Borrowing and Debt; Capital Budgeting; Projects; Technology Adoption; Service Industry
      Citation
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      Hertenstein, Julie H., and Robert S. Kaplan. "Burlington Northern: The ARES Decision (B)." Harvard Business School Case 191-123, February 1991.
      • November 1990 (Revised May 1999)
      • Teaching Note

      Analog Devices, Inc.: The Half-Life System, Teaching Note

      By: Robert S. Kaplan
      Teaching Note for (9-190-061). View Details
      Keywords: Hardware
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      Kaplan, Robert S. "Analog Devices, Inc.: The Half-Life System, Teaching Note." Harvard Business School Teaching Note 191-103, November 1990. (Revised May 1999.)
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