Publications

Article

Time-Driven Activity-Based Costing in IR

By: Rahmi Oklu, Derek A. Haas, Robert S. Kaplan, Katelyn Brinegar, Nicole Bassoff, H. Benjamin Harvey, James A. Brink and Anand Prabhakar

29 Sep 2008
Research & Ideas

Financial Crisis Caution Urged by Faculty Panel

his insights to set the stage. Senior Lecturer Clayton S. Rose, who for 20 years worked at JP Morgan & Company and headed global investment banking and global equity there, discussed the implications of change in commercial and... View Details

Keywords: by Martha Lagace; Financial Services

18 Aug 2009
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First Look: August 18

a purely social act with economic considerations. Download the paper: http://www.hbs.edu/research/pdf/10-012.pdf Input Constraints and the Efficiency of Entry: Lessons from Cardiac Surgery Authors:David M. Cutler, Robert View Details

Keywords: Martha Lagace

September 2017
Article

Time-Driven Activity-Based Costing to Estimate Cost of Care at Multidisciplinary Aerodigestive Centers

By: Robert S. Kaplan, Jordan A. Garcia, Bipin Mistry, Stephen Hardy, Mary Shannon Fracchia, Cheryl Hersh, Carissa Wentland, Joseph Vadakekalam and Christopher J. Hartnick

Time-driven activity-based costing was used to estimate the cost of care for patients with laryngeal cleft seen between 2008 and 2013 at the Massachusetts Eye and Ear Infirmary Pediatric Aerodigestive Center. Retrospective chart review was performed to identify clinic... View Details

Keywords: Time-Driven Activity-Based Costing; Activity Based Costing and Management; Health Care and Treatment

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08 May 2012
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First Look: May 8

Author:Malcolm S. Salter Abstract Researchers and business leaders have long decried short-termism: the excessive focus of executives of publicly traded companies-along with fund managers and other investors-on short-term results. The... View Details

Keywords: Carmen Nobel

June 2021
Article

Developing a Value Framework: Utilizing Administrative Data to Assess an Enhanced Care Initiative

By: Casey J. Allen, Jarrod S. Eska, Nikhil G. Thaker, Thomas W. Feeley, Robert S. Kaplan, Ryan W. Huey, Ching-Wei D. Tzeng, Jeffrey E. Lee, Steven J. Frank, Thomas A. Aloia, Vijaya Gottumukkala and Matthew H.G. Katz

We used national administrative data to assess multiple domains of value associated with enhanced recovery pathways for patients undergoing pancreatic surgery. Value metrics included in-hospital mortality, complication rates, length of stay (LOS), 30-day readmission... View Details

Keywords: Value-based Health Care; Health Care and Treatment; Analytics and Data Science; Outcome or Result; Measurement and Metrics; Performance Improvement

Article

Assessing the Training Costs and Work of Diagnostic Radiology Residents Using Key Performance Indicators—An Observational Study

By: Robert S. Kaplan, Marta E. Heilbrun, Brad Poss, Luca Boi, Yoshimi Anzai and Nan Hu

February 8, 2022
Article

Time-Driven Activity-Based Cost Comparison of Treating Five Acute, Low-Severity Conditions

By: Alan Yang, Andy Hung-Yi Lee, Joseph W. Kopp, Katherine D. Rose, Adam M. Licurse, Philip D. Anderson and Robert S. Kaplan

In 2017, patients made 145 million visits to emergency departments (EDs), generating $76.3 billion in charges. About a third of ED visits, however, were for conditions that were treatable in lower-resourced settings. We used time-driven activity-based costing (TDABC)... View Details

Keywords: Time-Driven ABC; Health Care Costs; Activity Based Costing and Management; Health Care and Treatment

12 Jul 2020
Book

The Harvard Business School Faculty Summer Reader 2020

profound importance to contemporary readers, but also will be seminal secondary source for economic and political historians for generations to come. If you own a copy, keep it. A scholarly grandchild will thank you. Robert Kaplan My... View Details

Keywords: by Staff

12 Jul 2016
First Look

July 12, 2016

gaining information. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=51329 July–August 2016 Harvard Business Review How to Pay for Health Care By: Porter, Michael E., and Robert S. Kaplan... View Details

Keywords: Sean Silverthorne

14 Feb 2017
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First Look at New Research: February 14

growing rapidly in importance. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=52240 forthcoming Management Science Discretionary Task Ordering: Queue Management in Radiological Services By: Ibanez, Maria, Jonathan R. Clark, View Details

Keywords: Sean Silverthorne

Article

Time-Driven Activity-Based Costing: A Driver for Provider Engagement in Costing Activities and Redesign Initiatives

By: Robert S. Kaplan, Nancy McLaughlin, Michael A. Burke, Nisheeta P. Setlur, Douglas R. Niedzwiecki, Alan L. Kaplan, Christopher Saigal, Aman Mahajan and Neil A. Martin

Object. To date, health care providers have devoted significant efforts to improve performance regarding patient safety and quality of care. To address the lagging involvement of health care providers in the cost component of the value equation, UCLA Health... View Details

October 2022
Article

It’s Not Just the Prices: Time-Driven Activity-Based Costing for Initiation of Veno-Venous Extracorporeal Membrane Oxygenation at Three International Sites—A Case Review

By: Michael Nurok, Vin Pellegrino, Marc Pineton de Chambrun, Jonathan Warsh, Meredith Young, Erik Dong, Neil Parrish, Syed Shehab, Alain Combes and Robert S. Kaplan

The United States spends more for intensive care units (ICUs) than do other high-income countries. We used time-driven activity-based costing (TDABC) to analyze ICU costs for initiation of extracorporeal membrane oxygenation (ECMO) for respiratory failure to estimate... View Details

Keywords: Healthcare; Cost; Time-Driven ABC; Health Care and Treatment; Cost Management; Activity Based Costing and Management; Health Industry

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15 Jan 2013
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First Look: January 15

http://ssrn.com/abstract=2192460 Dollar Funding and the Lending Behavior of Global Banks Authors:Ivashina, Victoria, David S. Scharfstein, and Jeremy C. Stein Abstract A large share of dollar-denominated lending is done by non-U.S. banks,... View Details

Keywords: Sean Silverthorne

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

25 Apr 2017
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First Look at New Research, April 25

implications are discussed. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=51617 forthcoming Management Science Discretionary Task Ordering: Queue Management in Radiological Services By: Ibanez, Maria, Jonathan R. Clark, View Details

Keywords: Sean Silverthorne

Article

Navy Medicine Introduces Value-Based Health Care

By: Alee Hernandez, Robert S. Kaplan, Mary L. Witkowski, C. Forrest Faison III and Michael E. Porter

In 2016 the newly appointed surgeon general of the Navy launched a value-based health care pilot project at Naval Hospital Jacksonville to explore whether multidisciplinary care teams (known as integrated practice units, or IPUs) and measurement of outcomes could... View Details

Keywords: Military Health System; Health Care and Treatment; Cost Management; Projects

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23 Sep 2008
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First Look: September 23, 2008

Experience and Team Familiarity: Addressing the Knowledge Acquisition-Application Problem Authors:Robert S. Huckman and Bradley R. Staats Abstract Prior work in organizational learning has failed to find a consistent effect of variation... View Details

Keywords: Martha Lagace

Article

Financial Analysis of Pediatric Resident Physician Primary Care Longitudinal Outpatient Experience

By: Robert S. Kaplan, Carole H. Stipelman, Brad Poss, Laura Anne Stetson, Luca Boi, Michael Rogers, Caleb Puzey, Sri Koduri, Vivian S. Lee and Edward B. Clark

Objective
To determine whether residency training represents a net positive or negative cost to academic medical centers, we analyzed the cost of a residency program and clinical productivity of residents and faculty in an outpatient primary care practice with or... View Details

Keywords: Academic Medicine; Cost; Children; Graduate Medical Education