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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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  • 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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  • 24 Feb 2014
  • News

Searching for the True Cost of Health Care

  • 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
  • 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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  • 01 Jul 2011
  • News

Corporates need to hard sell strategy to their people

  • Web

Publications - Institute For Strategy And Competitiveness

sequence of activities required to deliver high-value care. June 2021 Article The CMS New Rule on Ambulatory Surgical Centers Earns Only Partial Credit The CMS New Rule on Ambulatory Surgical Centers Earns Only Partial Credit by Junaid... View Details
  • Web

Publications - Institute For Strategy And Competitiveness

care for specific events.... June 2021 The CMS New Rule on Ambulatory Surgical Centers Earns Only Partial Credit by Junaid Nabi and Robert S.... View Details
  • Web

Presentations - Institute For Strategy And Competitiveness

W.J.W. Bos Jan 2019 Paying for Health Care, VBHC Intensive Seminar by Mary Witkowski & Harry Wolberg Jan 2019 VBHC Systems Integration and Growth, VBHC Intensive Seminar by... View Details
  • 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
  • Web

Health Care - Institute For Strategy And Competitiveness

Harvard Business Review The Strategy That Will Fix Health Care by Michael E. Porter and Thomas H. Lee Sep 2011 Harvard Business Review How to Solve the Cost Crisis in Health Care View Details
  • 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
  • Web

Video - Institute For Strategy And Competitiveness

HBS ISC Resources Resources Video Courses Data Events & Presentations Frameworks News Publications Video Video Jan 2019 Presentation How to Measure Costs in Health Care How to Measure Costs in Health Care by Professor View Details
  • 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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  • 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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  • Web

Team - Institute For Strategy And Competitiveness

School, Harvard Law School, Dell Medical School, and the International Consortium for Health Outcomes Measurement. Harvard Business School Michael E. Porter M.B.A., Ph.D., Bishop William Lawrence University Professor View Details
  • 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
  • Web

Cases & Teaching Notes - Institute For Strategy And Competitiveness

new relationships with payers, hospitals, and physicians to become more accountable for patient outcomes and total costs. The case describes new forms of... May 2018 HBS Case Collection Kaiser Permanente... View Details
  • 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
  • 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