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  • December 2017
  • Article

Overall Cost Comparison of Gastrointestinal Endoscopic Procedures with Endoscopist- or Anesthesia-Supported Sedation by Activity-Based Costing Techniques

By: Richard A. Helmers, James A. Dilling, Christopher R. Chaffee, Mark V. Larson, Bradly J. Narr, Derek A. Haas and Robert S. Kaplan
Endoscopic/Colonoscopic procedures are done either with gastroenterologist-administered conscious sedation or with anesthesia-administered sedation with propofol. Anesthesia-administered sedation has medical and patient benefits but is more expensive to administer. We... View Details
Keywords: Health Care and Treatment; Cost; Activity Based Costing and Management
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  • March 2005 (Revised March 2006)
  • Background Note

Activity-Based Costing and Capacity

By: Robert S. Kaplan
Discusses the use of budgeted rather than historical data in an activity-based costing (ABC) model and argues for calculating rates using practical capacity, not actual utilization. An ABC model need not be limited to analysis of historical data. When cost driver rates... View Details
Keywords: Activity Based Costing and Management; Accounting Industry
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  • 09 Jun 2009
  • Research Event

Business Summit: Enterprise Risk Management

measurements for risk management and making managers accountable for these measures. Professor Robert S. Kaplan began the session View Details
Keywords: Re: Robert S. Kaplan
  • February 1997 (Revised June 1999)
  • Background Note

Committed and Flexible Resources

By: Robert S. Kaplan
Stresses the difference between costs committed in advance of knowing actual demand (committed costs) and cost incurred proportional to demand. Committed costs appear fixed since their supply is independent of the amount actually used. Flexible resources are supplied... View Details
Keywords: Cost
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  • 14 Nov 2017
  • First Look

New Research and Ideas: November 14, 2017

magazine’s pages. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=53458 November–December 2017 Harvard Business Review The IT Transformation Health Care Needs By: Sahni, Nikhil R., Robert S.... View Details
Keywords: Carmen Nobel
  • 12 Apr 2010
  • Research & Ideas

One Report: Better Strategy through Integrated Reporting

Balanced Scorecard, HBS professor Robert S. Kaplan and David P. Norton, there is compelling evidence that better measurement, View Details
Keywords: by Martha Lagace
  • 2024
  • Working Paper

Principles and Content for Downstream Emissions Disclosures

By: Robert S. Kaplan and Karthik Ramanna
In a previous paper, we proposed the E-liability carbon accounting algorithm for companies to measure and subsequently reduce their own and their suppliers’ emissions. Some investors and stakeholders, however, want companies to also be accountable for downstream... View Details
Keywords: Carbon Emissions; Disclosure; Carbon Footprint; Climate Change; Measurement and Metrics; Corporate Disclosure; Environmental Sustainability; Corporate Social Responsibility and Impact
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  • 27 Apr 2016
  • Research & Ideas

How the FBI Reinvented Itself After 9/11

both design and identity. This involved establishing a strategy management system based in part on best practices that had been successful in the corporate world: He and his team implemented the balanced... View Details
Keywords: by Carmen Nobel
  • 22 Jul 2014
  • First Look

First Look: July 22

  Publications August 2013 hfm (Healthcare Financial Management) Improving Value with TDABC By: Kaplan, Robert S. Abstract—The article discusses the benefits of time-driven activity-based costing (TDABC)... View Details
Keywords: Sean Silverthorne
  • 24 Jan 2017
  • First Look

First Look at New Research: January 24, 2017

January 2017 Review of Financial Studies Being Surprised by the Unsurprising: Earnings Seasonality and Stock Returns By: Chang, Tom Y., Samuel M. Hartzmark, David H. Solomon, View Details
Keywords: Sean Silverthorne
  • 29 Jul 2014
  • First Look

First Look: July 29

Commodore David Russell, who headed the Royal Navy's rescue mission, and on Robert Moore's (2002) award-winning book A Time to Die: The Kursk Disaster, the paper explores how View Details
Keywords: Sean Silverthorne
  • 12 Dec 2017
  • First Look

New Research and Ideas, December 12, 2017

Overall Cost Comparison of Gastrointestinal Endoscopic Procedures with Endoscopist- or Anesthesia-Supported Sedation by Activity-Based Costing Techniques By: Helmers, Richard A., James A. Dilling, Christopher R. Chaffee, Mark V. Larson,... View Details
Keywords: Sean Silverthorne
  • 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
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  • 2008
  • Book

Execution Premium: Linking Strategy to Operations for Competitive Advantage

By: Robert S. Kaplan and David P. Norton
In a world of stiffening competition, business strategy is more crucial than ever. Yet most organizations struggle in this area--not with formulating strategy but with executing it, or putting their strategy into action. Owing to execution failures, companies realize... View Details
Keywords: Management Analysis, Tools, and Techniques; Operations; Performance; Strategic Planning; Business Strategy
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  • 16 Dec 2014
  • First Look

First Look: December 16

Michael E., and Robert S. Kaplan Abstract—Improving provider incentives and reimbursement must become a central... View Details
Keywords: Sean Silverthorne
  • 12 Jul 2020
  • Book

The Harvard Business School Faculty Summer Reader 2020

profound importance to contemporary readers, but also will be seminal secondary source for economic and political historians for generations to come. If you own a copy, keep it. A scholarly grandchild will thank you. View Details
Keywords: by Staff
  • 18 Dec 2007
  • First Look

First Look: December 18, 2007

board-level power and are heavily involved in areas like governance, capital allocation, data management, internal reporting and group-level budgeting and planning. What's... View Details
Keywords: Martha Lagace
  • 09 Jan 2007
  • First Look

First Look: January 9, 2007

crisis), they are relieved to find their superiors more tolerant of their questions and mistakes than they had expected. Purchase this article: http://www.hbsp.harvard.edu/b02/en/common/item_detail.jhtml?id=R0701D What to Ask the Person... View Details
Keywords: Martha Lagace
  • 15 Mar 2011
  • First Look

First Look: March 15

Delmar Cengage Learning, 2011 An abstract is unavailable at this time. Publisher's Link: http://www.cengage.com/search/productOverview.do?N=+4294922452+11&Ntk=P_Isbn13&Ntt=9781435488182#mainTab_1 Accounting Scholarship That Advances Professional Knowledge View Details
Keywords: Sean Silverthorne
  • August 2015 (Revised August 2015)
  • Case

Hoag Orthopedic Institute

By: Robert S. Kaplan and Jonathan Warsh
Two groups of orthopedic surgeons form a joint venture with a community hospital to establish Hoag Orthopedic Institute, a for-profit hospital and two ambulatory service centers. By controlling and integrating all aspects of the patients' medical treatment, the... View Details
Keywords: Outcomes Measurement; Bundled Payment; Health Care; Activity-based Costing And Management; Measurement and Metrics; Activity Based Costing and Management; Competitive Strategy; Medical Specialties; Health Care and Treatment; Outcome or Result; Health Industry
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