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  • All HBS Web  (1,013)
    • News  (165)
    • Research  (740)
    • Multimedia  (12)
  • Faculty Publications  (535)

Show Results For

  • All HBS Web  (1,013)
    • News  (165)
    • Research  (740)
    • Multimedia  (12)
  • Faculty Publications  (535)
← Page 29 of 1,013 Results →
  • November 1999
  • Background Note

Recognizing Revenues and Expenses: Realized and Earned

By: Robert S. Kaplan
Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details
Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry
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Kaplan, Robert S. "Recognizing Revenues and Expenses: Realized and Earned." Harvard Business School Background Note 100-050, November 1999.
  • fall 1990
  • Article

Measures for Manufacturing Excellence: A Summary

By: Robert S. Kaplan
Keywords: Measurement and Metrics; Production; Information
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Kaplan, Robert S. "Measures for Manufacturing Excellence: A Summary." Journal of Cost Management for the Manufacturing Industry (fall 1990): 22–29.
  • September–October 1994
  • Article

Devising a Balanced Scorecard Matched to Business Strategy

By: Robert S. Kaplan
Keywords: Strategy; Balanced Scorecard
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Kaplan, Robert S. "Devising a Balanced Scorecard Matched to Business Strategy." Planning Review (September–October 1994): 15–17, 19, 48.
  • 2006
  • Working Paper

The Demise of Cost and Profit Centers

By: Robert S. Kaplan
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Kaplan, Robert S. "The Demise of Cost and Profit Centers." Harvard Business School Working Paper, No. 07-030, December 2006.
  • 1975
  • Article

Sample Size Computations in Dollar Unit Sampling

By: Robert S. Kaplan
Keywords: Information
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Kaplan, Robert S. "Sample Size Computations in Dollar Unit Sampling." Studies on Statistical Methodology in Auditing, Supplement Journal of Accounting Research 13 (1975): 126–133.
  • March 1985 (Revised November 1985)
  • Case

Wilmington Tap and Die

By: Robert S. Kaplan
The general manager of a division manufacturing taps and dies must decide whether to continue a major capital investment program. The program was designed to replace aging mechanical machines with modern, electronically controlled equipment. A post-audit, after an... View Details
Keywords: Capital Budgeting; Investment; Accounting Audits; Cost Management; Technological Innovation; Information Technology; Performance Productivity; Production; Management Analysis, Tools, and Techniques; Manufacturing Industry
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Kaplan, Robert S. "Wilmington Tap and Die." Harvard Business School Case 185-124, March 1985. (Revised November 1985.)
  • 1994
  • Chapter

Companies as Laboratories

By: Robert S. Kaplan
Keywords: Business Ventures
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Kaplan, Robert S. "Companies as Laboratories." In The Relevance of a Decade: Essays to Mark the First Ten Years of the Harvard Business School Press, edited by Paula B. Duffy. Boston, MA: Harvard Business School Press, 1994.
  • June 1994
  • Article

Flexible Budgeting in an Activity-Based Costing Framework

By: Robert S. Kaplan
Keywords: Budgets and Budgeting; Framework
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Kaplan, Robert S. "Flexible Budgeting in an Activity-Based Costing Framework." Accounting Horizons (June 1994): 104–109.
  • winter 1990
  • Article

Accounting for Technology Costs

By: Robert S. Kaplan
Keywords: Accounting; Information Technology; Cost
Citation
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Kaplan, Robert S. "Accounting for Technology Costs." Enterprise (winter 1990): 8–12.
  • Article

Contribution Margin Analysis: No Longer Relevant/Strategic Cost Management: The New Paradigm

By: Robert S. Kaplan
Keywords: Accounting; Cost; Management; Finance
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Kaplan, Robert S. "Contribution Margin Analysis: No Longer Relevant/Strategic Cost Management: The New Paradigm." Journal of Management Accounting Research 2 (Fall 1990): 2–15.
  • Article

Keeping Score on Community Investment

By: Robert S. Kaplan
Keywords: Civil Society or Community; Investment
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Kaplan, Robert S. "Keeping Score on Community Investment." Leader to Leader, no. 33 (Summer 2004): 13–19.
  • 1976
  • Report

Financial Crisis in the Social Security System

By: Robert S. Kaplan
Keywords: Financial Crisis; Insurance; Public Sector
Citation
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Kaplan, Robert S. "Financial Crisis in the Social Security System." Domestic Affairs Studies, American Enterprise Institute for Public Policy Research, Washington, D.C., September 1976.
  • October 2009
  • Article

Managing Risk in the New World

By: Robert S. Kaplan, Anette Mikes, Robert Simons, Peter Tufano and Michael Hofmann Jr.
Five experts gathered recently to discuss the future of enterprise risk management: Kaplan, the Baker Foundation Professor at Harvard Business School, who with his colleague David Norton developed the balanced scorecard; Mikes, an assistant professor at HBS who studies... View Details
Keywords: Forecasting and Prediction; Financial Crisis; Capital Structure; Job Cuts and Outsourcing; Risk Management
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Kaplan, Robert S., Anette Mikes, Robert Simons, Peter Tufano, and Michael Hofmann Jr. "Managing Risk in the New World." Harvard Business Review 87, no. 10 (October 2009): 68–75.
  • January–February 1988
  • Article

One Cost System Isn't Enough

By: Robert S. Kaplan
Keywords: Cost; System
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Kaplan, Robert S. "One Cost System Isn't Enough." Harvard Business Review 66, no. 1 (January–February 1988): 61–66.
  • 1990
  • Book

Measures for Manufacturing Excellence

By: Robert S. Kaplan
Keywords: Manufacturing Industry
Citation
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Kaplan, Robert S., ed. Measures for Manufacturing Excellence. Boston: Harvard Business School Press, 1990.
  • 1988
  • Chapter

Originality in Management Accounting Systems: Field Studies of the Processes

By: Robert S. Kaplan
Keywords: Accounting; Innovation and Management
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Kaplan, Robert S. "Originality in Management Accounting Systems: Field Studies of the Processes." In New Directions in Creative and Innovative Management, edited by Y. Ijiri and R. L. Kuhn, 103–114. Cambridge, MA: Ballinger Publishing Company, 1988.
  • Article

Yesterday's Accounting Undermines Production

By: Robert S. Kaplan
Keywords: Accounting; Production
Citation
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Kaplan, Robert S. "Yesterday's Accounting Undermines Production." Harvard Business Review 62, no. 4 (July–August 1984): 95–101.
  • 1979
  • Chapter

A Comparison of Rates of Return to Social Security Retirees under Wage and Price Indexing

By: Robert S. Kaplan
Keywords: Retirement; Investment Return; Wages; Price; United States
Citation
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Kaplan, Robert S. "A Comparison of Rates of Return to Social Security Retirees under Wage and Price Indexing." In Financing Social Security, edited by Colin D. Campbell, 119–144. Washington, D.C.: American Enterprise Institute for Public Policy Research, 1979.
  • December 1998 (Revised February 1999)
  • Case

City of Charlotte (A)

By: Robert S. Kaplan
The city manager's office in Charlotte, North Carolina, is attempting to align and focus the city's programs and operating departments. City managers, working collaboratively with the elected mayor and city council, have identified five strategic themes to make... View Details
Keywords: Balanced Scorecard; Government Administration; City; Growth and Development Strategy; Adoption; Public Sector; Management Teams; Programs; Performance Evaluation; Motivation and Incentives; Public Administration Industry; North Carolina
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Kaplan, Robert S. "City of Charlotte (A)." Harvard Business School Case 199-036, December 1998. (Revised February 1999.)
  • August 1998
  • Teaching Note

Pillsbury: Customer Driven Reengineering TN

By: Robert S. Kaplan
Teaching Note for (9-195-144). View Details
Keywords: Food and Beverage Industry
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Kaplan, Robert S. "Pillsbury: Customer Driven Reengineering TN." Harvard Business School Teaching Note 199-021, August 1998.
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