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  • All HBS Web  (1,028)
    • News  (164)
    • Research  (739)
    • Multimedia  (12)
  • Faculty Publications  (539)

Show Results For

  • All HBS Web  (1,028)
    • News  (164)
    • Research  (739)
    • Multimedia  (12)
  • Faculty Publications  (539)
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  • Article

When Every Employee Is a Risk Manager

By: Kurt Meyer, Anette Mikes and Robert S. Kaplan
Risk management needs to be part of the daily lives of all employees up, down, and across an organization. Here’s how the Swiss electricity network achieves that. View Details
Keywords: Employees; Risk Management
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Meyer, Kurt, Anette Mikes, and Robert S. Kaplan. "When Every Employee Is a Risk Manager." Harvard Business Review Digital Articles (January 25, 2021).
  • Article

Making Small Farms More Sustainable—and Profitable

By: Lino Dias, Robert S. Kaplan and Harmanpreet Singh
Smallholder farms provide a large proportion of food supply in developing economies, but 40% of these farmers live on less than U.S.$2/day and their deforestation produces environmental degradation. With a rapidly growing global population, it is imperative to improve... View Details
Keywords: Small Farms; Sustainable Agriculture; Agribusiness; Developing Countries and Economies; Environmental Sustainability
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Dias, Lino, Robert S. Kaplan, and Harmanpreet Singh. "Making Small Farms More Sustainable—and Profitable." Harvard Business Review Digital Articles (August 24, 2021).
  • March 2003
  • Article

For the Last Time: Stock Options Are an Expense

By: Zvi Bodie, Robert S. Kaplan and Robert C. Merton
Keywords: Stock Options; Finance
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Bodie, Zvi, Robert S. Kaplan, and Robert C. Merton. "For the Last Time: Stock Options Are an Expense." Harvard Business Review 81, no. 3 (March 2003): 62–71. (HBS Reprint #R0303D.)
  • April 1997
  • Case

Romeo Engine Plant (Abridged)

By: Robert S. Kaplan and Amy P. Hutton
A newly reopened automobile engine plant has been organized along total quality and teamwork principles. Employees now solve problems and ensure quality, rather than watch parts being produced. New operating and financial systems have been installed to promote... View Details
Keywords: Cost Accounting; Cost Management; Groups and Teams; Employees; Performance Improvement; Auto Industry
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Kaplan, Robert S., and Amy P. Hutton. "Romeo Engine Plant (Abridged)." Harvard Business School Case 197-100, April 1997.
  • March 1996
  • Case

Provigo, Inc.

By: Kenneth A. Merchant and Robert S. Kaplan
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Merchant, Kenneth A., and Robert S. Kaplan. "Provigo, Inc." Harvard Business School Case 196-128, March 1996.
  • September 2011
  • Other Article

How to Solve the Cost Crisis in Health Care

By: Robert S. Kaplan and Michael E. Porter
Keywords: Health
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Kaplan, Robert S., and Michael E. Porter. "How to Solve the Cost Crisis in Health Care." Harvard Business Review 89, no. 9 (September 2011): 47–64.
  • December 1992 (Revised March 1997)
  • Case

Peoria Engine Plant (A)

By: Robert S. Kaplan and Amy P. Hutton
Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details
Keywords: Cost Management; Cost Accounting; Budgets and Budgeting; Earnings Management; Reports; Financial Reporting; Management Analysis, Tools, and Techniques; Performance Improvement; Performance Productivity; Factories, Labs, and Plants; Auto Industry
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Kaplan, Robert S., and Amy P. Hutton. "Peoria Engine Plant (A)." Harvard Business School Case 193-082, December 1992. (Revised March 1997.)
  • September 2011
  • Article

How to Solve the Cost Crisis in Health Care

By: Robert S. Kaplan and Michael E. Porter
Existing health care costing systems have serious flaws that make it impossible to measure costs accurately at the individual patient and medical condition level. This gap has severely limited meaningful cost reduction throughout the system. The paper describes a new... View Details
Keywords: Cost; Health Care and Treatment; Measurement and Metrics; Service Delivery; Outcome or Result; Quality; Health Industry
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Kaplan, Robert S., and Michael E. Porter. "How to Solve the Cost Crisis in Health Care." Harvard Business Review 89, no. 9 (September 2011): 47–64.
  • March 2001 (Revised April 2001)
  • Case

Montefiore Medical Center

By: Robert S. Kaplan and Syeda Noorein Inamdar
A large urban medical center implements the Balanced Scorecard management tool. Elaine Brennan, senior VP of operations, has reorganized a highly functional health care organization into decentralized patient care centers and support units. Having recently endured the... View Details
Keywords: Balanced Scorecard; Health Care and Treatment; Management Systems; Organizational Structure; Corporate Strategy; Leadership Development; Growth and Development Strategy; Financial Reporting; Budgets and Budgeting; Cost Accounting; Corporate Accountability; Communication; Health Industry
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Kaplan, Robert S., and Syeda Noorein Inamdar. "Montefiore Medical Center." Harvard Business School Case 101-067, March 2001. (Revised April 2001.)
  • October–November 2004
  • Article

The Strategy Map: Guide to Aligning Intangible Assets

By: Robert S. Kaplan and David P. Norton
Keywords: Strategy; Assets; Cooperation
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Kaplan, Robert S., and David P. Norton. "The Strategy Map: Guide to Aligning Intangible Assets." Strategy & Leadership 32, no. 5 (October–November 2004): 10–17.
  • 2002
  • Chapter

Use the Balanced Scorecard to Partner with Strategic Constituents: Employees, Customers, Suppliers, and Communities

By: Robert S. Kaplan and David P. Norton
Keywords: Balanced Scorecard; Employee Relationship Management; Customer Relationship Management; Business and Community Relations; Business and Stakeholder Relations
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Kaplan, Robert S., and David P. Norton. "Use the Balanced Scorecard to Partner with Strategic Constituents: Employees, Customers, Suppliers, and Communities." Chap. 2 in Partnering: The New Face of Leadership, edited by Larraine Segil, Marshall Goldsmith, and James Belasco, 9–33. New York: AMACOM, 2002.
  • 1974
  • Report

An Actuarial Audit of the Social Security System

By: Robert S. Kaplan and Roman L. Weil
Keywords: Accounting Audits; Public Sector; Insurance
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Kaplan, Robert S., and Roman L. Weil. "An Actuarial Audit of the Social Security System." Report, U.S. Dept. of the Treasury, September 1974.
  • 1987
  • Book

Accounting and Management: Field Study Perspectives

By: Robert S. Kaplan and William J. Bruns
Keywords: Accounting; Management; Perspective
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Kaplan, Robert S. and William J. Bruns, eds. Accounting and Management: Field Study Perspectives. Boston: Harvard Business School Press, 1987.
  • July–August 2016
  • Article

How to Pay for Health Care

By: Michael E. Porter and Robert S. Kaplan
The United States stands at a crossroads in how to pay for health care. Fee for service, the dominant model in the United States and many other countries, is now widely recognized as perhaps the biggest obstacle to improving health care delivery. A battle is currently... View Details
Keywords: Health Care and Treatment; Finance; Health Industry; United States
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Porter, Michael E., and Robert S. Kaplan. "How to Pay for Health Care." Harvard Business Review 94, nos. 7-8 (July–August 2016): 88–100.
  • 2016
  • Article

William W. Cooper: Innovator, Fighter, and Scholar

By: Rajiv D. Banker and Robert S. Kaplan
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Banker, Rajiv D., and Robert S. Kaplan. "William W. Cooper: Innovator, Fighter, and Scholar." Accounting Horizons 28, no. 1 (March 2014): 193–203.
  • 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
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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.
  • June 2007
  • Article

The Speed-Reading Organization: Revving up Finance with Time-Driven Activity-Based Costing

By: Robert S. Kaplan and Steven R. Anderson
Keywords: Organizations; Finance; Activity Based Costing and Management
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Kaplan, Robert S., and Steven R. Anderson. "The Speed-Reading Organization: Revving up Finance with Time-Driven Activity-Based Costing." Business Finance (June 2007), 39–42.
  • Article

Risk and the Value Line Contest

By: Robert S. Kaplan and Roman L. Weil
Keywords: Risk and Uncertainty; Value
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Kaplan, Robert S., and Roman L. Weil. "Risk and the Value Line Contest." Financial Analysts Journal (July–August 1973): 48–53.
  • July 1974
  • Article

Overhead Allocation with Imperfect Markets and Nonlinear Technology

By: Robert S. Kaplan and Ulf Peter Welam
Keywords: Markets; Technology
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Kaplan, Robert S., and Ulf Peter Welam. "Overhead Allocation with Imperfect Markets and Nonlinear Technology." Accounting Review 49 (July 1974): 477–484.
  • March 2006
  • Article

How to Implement a New Strategy Without Disrupting Your Organization

By: Robert S. Kaplan and David P. Norton
Keywords: Organizations; Policy
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Kaplan, Robert S., and David P. Norton. "How to Implement a New Strategy Without Disrupting Your Organization." Harvard Business Review 84, no. 3 (March 2006).
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