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Show Results For
- All HBS Web
(1,013)
- News (165)
- Research (740)
- Multimedia (12)
- Faculty Publications (535)
- 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
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
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
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
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
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
Kaplan, Robert S. "Wilmington Tap and Die." Harvard Business School Case 185-124, March 1985. (Revised November 1985.)
- June 1994
- Article
Flexible Budgeting in an Activity-Based Costing Framework
By: Robert S. Kaplan
Kaplan, Robert S. "Flexible Budgeting in an Activity-Based Costing Framework." Accounting Horizons (June 1994): 104–109.
- Article
Contribution Margin Analysis: No Longer Relevant/Strategic Cost Management: The New Paradigm
By: Robert S. Kaplan
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
Kaplan, Robert S. "Keeping Score on Community Investment." Leader to Leader, no. 33 (Summer 2004): 13–19.
- October 2009
- Article
Managing Risk in the New World
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
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
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
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
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
Kaplan, Robert S. "Yesterday's Accounting Undermines Production." Harvard Business Review 62, no. 4 (July–August 1984): 95–101.
- 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
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