Publications

January 2023 (Revised February 2023)
Teaching Note

Performance Management at Afreximbank (A) and (B)

By: Robert S. Kaplan and Siko Sikochi

Teaching Note for HBS Case No. 120-029. View Details

October 2016 (Revised March 2022)
Background Note

Cost Variance Analysis

By: Robert S. Kaplan and Susanna Gallani

This note was written to provide students with fundamental concepts and methods for the analysis of cost variances. It focuses on the decomposition of cost variances into price, quantity, and mix variance components, an approach that allows students to identify the... View Details

Keywords: Cost Accounting

Educators

April 1996 (Revised April 1996)
Case

Activity-Based Management at Stream International

By: Robert S. Kaplan and Norman Klein

Stream International's Crawfordsville, Indiana facilities undertake the design and implementation of an activity-based costing project. After analyzing the costs assigned to 161 work activities, Crawfordsville managers present five proposals for change based on ABM... View Details

Keywords: Organizational Change and Adaptation; Change Management; Activity Based Costing and Management; Indiana

Educators

August 1994 (Revised May 1999)
Teaching Note

Sumitomo Electric Industries, Ltd.: The Kaizen Program TN

By: Robin Cooper and Robert S. Kaplan

Keywords: Programs; Energy Industry

August 1994
Case

Sumitomo Electric Industries, Ltd.: The Kaizen Program

By: Robin Cooper and Robert S. Kaplan

Keywords: Energy Industry

August 1994
Case

Mitsubishi Kasei Corporation: Product Line Cost System

By: Robin Cooper and Robert S. Kaplan

Keywords: Electronics Industry

April 1991 (Revised May 1999)
Teaching Note

Tektronix: Portable Instruments Division (A), Teaching Note

By: Robin Cooper and Robert S. Kaplan

Teaching Note for (9-188-142). View Details

Keywords: Teaching; Information

December 1970
Article

The Four Roles of Sampling in Auditing: Representative, Corrective, Protective and Preventive

By: Robert S. Kaplan and Yuri Ijiri

January 1975
Article

The Spatial Distribution of Urban Pharmacies

By: Robert S. Kaplan and Sam Leinhardt

Keywords: Health; Urban Scope; Health Industry

Article

Knowing the Score

By: Robert S. Kaplan and David Norton

April 1979
Article

Statistical Models of Bond Ratings: A Methodological Inquiry

By: Robert S. Kaplan and Gabriel Urwitz

Keywords: Mathematical Methods; Bonds

September 1992
Article

Activity-based Systems: Measuring the Costs of Resource Usage

By: Robert S. Kaplan and Robin Cooper

Keywords: Measurement and Metrics; System; Cost

April 2024
Teaching Note

Harvard University and Urban Mining Industries: Decarbonizing the Supply Chain

By: Shirley Lu and Robert S. Kaplan

Teaching Note for HBS Case No. 123-076. View Details

Keywords: Carbon Emissions; Blockchain; Supply Chain; Green Technology; Climate Change; Environmental Sustainability

01 Sep 2006
News

Faculty Research Online From HBS Working Knowledge

disconnect between strategy formulation and its execution. The answer? Professor Robert Kaplan and his colleague, Andrew Pateman, argue for the creation of a new corporate office. The Cost of Cutting in Line... View Details

June 2016
Article

When Doctors Go to Business School: Career Choices of Physician-MBAs

By: Damir Ljuboja, Brian W. Powers, Benjamin Robbins, Robert S. Huckman, Krishna Yeshwant and Sachin Jain

There has been substantial growth in the number of physicians pursuing Master of Business Administration (MBA) degrees over the past decade, but there is continuing debate over the utility of these programs and the career outcomes of their graduates. The authors... View Details

Keywords: Medical Education; MD; MBA; Physicians; Executive Education; Training; Personal Development and Career; Health Care and Treatment; Health Industry; United States