Publications

March 1996
Case

Graves Industries, Inc.

By: Kenneth A. Merchant and Robert S. Kaplan

2015
Working Paper

How Should We Pay for Health Care?

By: Michael E. Porter and Robert S. Kaplan

Improving the way we pay for health care must be a central component in health care reform. Payment reform must link provider reimbursement and accountability to improving patient value: better health outcomes delivered at lower cost. Today’s deeply flawed... View Details

Keywords: Competition; Value; Health Industry

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

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

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

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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

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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September–October 2023
Article

Prospective Evaluation of the Cost of Performing Breast Imaging Examinations Using Time-Driven Activity-Based Costing Method: A Single Center Study

By: Aamir Ali, Jordana Phillips, Damir Ljuboja, Syed S. Shehab, Etta D. Pisano, Robert S. Kaplan and Ammar Sarwar

We use time-driven activity-based costing (TDABC) to measure the cost of performing breast imaging using different modalities: full-field digital mammography (FFDM), digital breast tomosynthesis (DBT), contrast-enhanced mammography (CEM), US and MRI exams, and... View Details

Keywords: Time-Driven Activity-Based Costing; Health Care; Breast Cancer; Health Care and Treatment; Cost; Cost Accounting; Health Industry

1999
Report

The Economics of Variety

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

Keywords: Economics