Publications

February 2010
Article

The Balanced Scorecard

By: Robert S. Kaplan and Dylan N. Miyake

Keywords: Balanced Scorecard

October 2001 (Revised March 2008)
Case

Anagene, Inc.

By: Robert S. Kaplan and Christina L. Darwall

An entrepreneurial, publicly traded biotech company has begun production and sales of its core product--cartridges that permit DNA samples to be analyzed on a microchip. In the early quarters, sales are difficult to forecast and the company has experienced fluctuating... View Details

Keywords: Cost Accounting; Financial Reporting; Production; Performance Capacity; Risk and Uncertainty; Genetics; Governing and Advisory Boards; Biotechnology Industry; California

Educators

Purchase

Article

The Innovation of Time-Driven Activity-Based Costing

By: Robert S. Kaplan and Steven R. Anderson

Keywords: Innovation and Invention; Activity Based Costing and Management

February 2004
Article

Measuring the Strategic Readiness of Intangible Assets

By: Robert S. Kaplan and David P. Norton

Keywords: Measurement and Metrics; Strategy; Assets

December 2003
Article

Expensing Stock Options: A Fair-Value Approach

By: Robert S. Kaplan and Krishna G. Palepu

Keywords: Stock Options; Value

May–June 2001
Article

Building a Strategy-Focused Organization

By: Robert S. Kaplan and David P. Norton

Keywords: Strategy; Organizations

summer 2007
Article

Fast-Track Profit Models: Creating the New Due-Diligence Process for Mergers and Acquisitions

By: Steven R. Anderson, Kevin J. Prokop and Robert S. Kaplan

Keywords: Profit; Mergers and Acquisitions

June 2005 (Revised September 2005)
Case

Accounting at MacCloud Winery

By: David F. Hawkins, Robert S. Kaplan and Gregory S. Miller

Uses a fictional new winery to introduce accounting concepts and practices such as assets, liabilities, expenses, the matching principle, and contingent activities. Designed to approach the subject at a conceptual level, allowing class discussion to focus on the... View Details

Keywords: Financial Reporting; Theory; Accounting

Educators

Purchase

1999
Report

The Economics of Variety

By: Walter J. Salmon, Robert S. Kaplan and Marci K. Dew

Keywords: Economics

Article

Time-Driven Activity-Based Costing for Surgical Episodes

By: Peter Najjar, Matt Strickland and Robert S. Kaplan

Health care costs related to surgical care account for 40% of all hospital and physician spending. Payers attempting to contain costs are replacing fee-for-service with value-based payment schemes that can encompass entire episodes of care, including physician services... View Details

Keywords: Surgery; Time-Driven Activity-Based Costing; Bundled Payments; Health Care and Treatment; Cost Management

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23 Feb 2016
First Look

February 23, 2016

https://www.hbs.edu/faculty/Pages/item.aspx?num=50625 February 2016 Harvard Business Review The Harvard Contest That’s Trying to Improve Health Care Delivery By: Hamermesh, Richard G., Robert S. Huckman,... View Details

Keywords: Sean Silverthorne

27 Dec 2015
Research & Ideas

The Most Popular Stories and Research Papers of 2015

entrepreneurs and business experts can predict their subsequent commercialization. How Should We Pay for Health Care? (536) Michael E. Porter and Robert S. Kaplan argue that... View Details

Article

Drivers of the Variation in Prosthetic Implant Purchase Prices for Total Knee and Total Hip Arthroplasties

By: Derek A. Haas, Kevin J Bozic, Anthony M. DiGioia, Zirui Song and Robert S. Kaplan

Previous studies have documented wide variation in health-care spending and prices; however, the causes for the variation in supply purchase prices across providers are not well understood. The purpose of this study was to determine the drivers of variation in... View Details

Keywords: Costing; Cost Variation; Total Knee Arthroplasty; Total Hip Arthroplasty; Prosthetic Implant Cost; Health Care and Treatment; Cost Management; Health Industry; Medical Devices and Supplies Industry

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 and... View Details

Keywords: Sean Silverthorne

20 Feb 2008
First Look

First Look: February 20, 2008

Advantage Authors:Robert S. Kaplan and David P. Norton Publication:Harvard Business School Press, forthcoming Abstract In a world of stiffening competition, business strategy is more crucial than ever. Yet... View Details

Keywords: Martha Lagace

Article

Quantifying the Benefits from a Care Coordination Program for Tracheostomy Placement in Neonates

By: Christen Caloway, Alisa Yamasaki, Kevin M. Callans, Mahek Shah, Robert S. Kaplan and Christopher Hartnick

Value-based care models are becoming instrumental in structuring clinical care delivery in our healthcare climate. Our objective was to determine the value associated with implementation of a Family-Centered Care Coordination (FCCC) program for neonates undergoing... View Details

Keywords: Family-centered Care; Value-based Healthcare; Time-Driven Activity-Based Costing; Health Care and Treatment; Value; Activity Based Costing and Management

February 2025
Article

Innovations in Evaluating Ambulatory Costs of Cystic Fibrosis Care: A Comparative Study Across Multidisciplinary Care Centers in Ireland and the United States

By: Emma Brady, Ryan C. Perkins, Kate Cullen, Gregory S. Sawicki, Robert S. Kaplan and Gerardine Doyle

Lead clinicians at two large pediatric cystic fibrosis (CF) centers in the United States and Ireland measured and compared their ambulatory care costs. The clinicians selected three strata of patients (0–11 months, 1–5 years, and 6–17 years of age). Process maps were... View Details

Keywords: Health Care and Treatment; Cost; Service Delivery; Resource Allocation; Health Industry