Publications

11 Apr 2007
Research & Ideas

Adding Time to Activity-Based Costing

But companies typically have hundreds of different products or product variations and hundreds or thousands of customers. In this situation, traditional cost systems will not accurately trace a company's expense View Details

Keywords: by Sarah Jane Gilbert

October 2022
Article

It’s Not Just the Prices: Time-Driven Activity-Based Costing for Initiation of Veno-Venous Extracorporeal Membrane Oxygenation at Three International Sites—A Case Review

By: Michael Nurok, Vin Pellegrino, Marc Pineton de Chambrun, Jonathan Warsh, Meredith Young, Erik Dong, Neil Parrish, Syed Shehab, Alain Combes and Robert S. Kaplan

The United States spends more for intensive care units (ICUs) than do other high-income countries. We used time-driven activity-based costing (TDABC) to analyze ICU costs for initiation of extracorporeal membrane oxygenation (ECMO) for respiratory failure to estimate... View Details

Keywords: Healthcare; Cost; Time-Driven ABC; Health Care and Treatment; Cost Management; Activity Based Costing and Management; Health Industry

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09 Aug 2016
Working Paper Summaries

Shareholder Activism on Sustainability Issues

Keywords: by Jody Grewal, George Serafeim, and Aaron Yoon

24 Jan 2005
Research & Ideas

Rethinking Activity-Based Costing

customer rather than assign resource costs first to activities and then to products or customers. For each group of resources, estimates of only two parameters are required: the View Details

Keywords: by Robert S. Kaplan & Steven R. Anderson

March 2020 (Revised March 2024)
Case

CIAM: Home-Grown Shareholder Activism in France

By: Charles C.Y. Wang, Tonia Labruyere and Vincent Dessain

The case discusses the strategy of CIAM, a French activist investment firm, involved in a case of a buy-out of minority shareholders in the telecommunications sector. Altice NV, an international telecommunications company based in the Netherlands that owned more than... View Details

Keywords: Corporate Governance; Private Equity; Strategy; Valuation; Investment Activism; Financial Services Industry; France

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January 2020
Article

Using Time-Driven Activity-Based Costing to Demonstrate Value in Perioperative Care: Recommendations and Review from the Society for Perioperative Assessment and Quality Improvement

By: O. Allin, R. D. Urman, A. F. Edwards, J. D. Blitz, K. J. Pfeifer, T. W. Feeley and A. M. Bader

A shift in health care payment models from volume toward value-based incentives will require deliberate input into systems development from both perioperative clinicians and administrators to ensure appropriate recognition of the value of all services... View Details

Keywords: Value-based Health Care; Outcomes; Time-Driven Activity-Based Costing; Health Care and Treatment; Cost Management; Value; Activity Based Costing and Management

November 2004
Article

Time-Driven Activity-Based Costing

By: Robert S. Kaplan and Steven R. Anderson

Keywords: Activity Based Costing and Management

Web

Global - Global Activities 2020

actively involved in international research. While they often work with a specific global center to pursue particular avenues of inquiry, in some instances they draw upon multiple centers for a broader exploration of a topic. For example,... View Details

Article

Divided We Lead: CEO Activism Has Entered the Mainstream

By: Aaron K. Chatterji and Michael W. Toffel

Leaders in all sectors, from business to sports to education, are increasingly wading into controversial political and social issues. Based on interviews with leaders who have made activism part of their core activities, we found that they feel compelled to address... View Details

Keywords: Leadership; Values and Beliefs; Social Issues; Communication Strategy

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Article

TDABC Cost Analysis of Ocular Disorders in an Ophthalmology Emergency Department versus Urgent Care: Clinical Experience at Massachusetts Eye and Ear

By: Robert S. Kaplan, Jonathan Chou, Mahek Shah, Amy Watts, Matthew Gardiner, Joan Miller and John I. Lowenstein

Purpose To perform a cost analysis comparison for managing common ocular disorders in an eye emergency department (ED) versus an urgent care setting using a time-driven activity-based cost model (TDABC) to assist physicians and staff in appropriate allocation of... View Details

Keywords: Time-driven Activity-based Cost Model; Emergency Room; Urgent Care Clinic; Cost; Analysis; Activity Based Costing and Management; Health Care and Treatment

Web

Veterans & Active Military | MBA

The LunaCap Foundation The LunaCap Foundation assists Mexicans (born anywhere in the world) or current active military or US Armed Forces veterans with the cost of an MBA education. Candidates will be... View Details

April 2011
Article

Ownership Structure and the Cost of Corporate Borrowing

By: Chen Lin, Yue Ma, Paul Malatesta and Yuhai Xuan

This article identifies an important channel through which excess control rights affect firm value. Using a new, hand-collected data set on corporate ownership and control of 3,468 firms in 22 countries during the 1996-2008 period, we find that the cost of debt... View Details

Keywords: Borrowing and Debt; Cash Flow; Cost; Financing and Loans; Governance Controls; Ownership Stake; Business and Shareholder Relations

25 Sep 2019
Research & Ideas

The Economic Cost of Physician Burnout

Physician burnout costs the United States health care industry $4.6 billion a year, a number that brings a new spotlight to an age-old problem. In a paper published in the journal Annals of Internal Medicine this past June, a research... View Details

Keywords: by Michael Blanding; Health

16 Aug 2012
Working Paper Summaries

The Cost of Friendship

Keywords: by Paul Gompers, Vladimir Mukharlyamov & Yuhai Xuan

October 1988 (Revised June 1993)
Case

Siemens Electric Motor Works (A): Process-Oriented Costing

Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details

Keywords: Production; Activity Based Costing and Management; Manufacturing Industry

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2005
Chapter

Beyond 'Fun and Games': Outdoor Activities for Meaningful Leadership Development

Many managers and academics today view outdoor exercises as simply "fun and games." However, framed correctly, outdoor leadership activities provide a uniquely effective method for leadership development. They allow participants to access and explore the deeper... View Details

Keywords: Learning; Games, Gaming, and Gambling; Leadership Development; Personal Development and Career; Business and Stakeholder Relations; Groups and Teams; Behavior; Emotions; Personal Characteristics; Alignment

May–June 1991
Article

Profit Priorities from Activity-Based Costing

By: Robin Cooper and Robert S. Kaplan

Keywords: Activity Based Costing and Management; Profit

Web

Annual Cost of Attendance - MBA

Class of 2025 Please note that eligibility for Federal student aid is based on the single student budget. MS/MBA Program: Cost of Attendance for the 2024-2025 Academic Year Single Married Married with One... View Details

Article

How Not to Cut Health Care Costs

By: Robert S. Kaplan and Derek A. Haas

Health care providers in much of the world are trying to respond to the tremendous pressure to reduce costs—but evidence suggests that many of their attempts are counterproductive, raising costs and sometimes decreasing the quality of care. Using evidence from field... View Details