Publications

01 Dec 2017
News

The Changing Nature of Research

20 countries to examine why management practices differ across nations, industries, and companies. And Robert S. Kaplan, senior fellow and the Marvin Bower Professor of Leadership Development, Emeritus,... View Details

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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01 Jun 2001
News

Reunions Offer Job Search, Career Assistance

While HBS reunions are a time to get reacquainted with old friends, they also give graduates a chance to evaluate their professional lives. Inspiring many alumni to take a good look at their careers and think about their goals is Robert... View Details

Keywords: Rogelio Fussa; Professional Services

April 1997
Case

Romeo Engine Plant (Abridged)

By: Robert S. Kaplan and Amy P. Hutton

A newly reopened automobile engine plant has been organized along total quality and teamwork principles. Employees now solve problems and ensure quality, rather than watch parts being produced. New operating and financial systems have been installed to promote... View Details

Keywords: Cost Accounting; Cost Management; Groups and Teams; Employees; Performance Improvement; Auto Industry

Educators

March 1996
Case

Provigo, Inc.

By: Kenneth A. Merchant and Robert S. Kaplan

September 2011
Other Article

How to Solve the Cost Crisis in Health Care

By: Robert S. Kaplan and Michael E. Porter

Keywords: Health

December 1992 (Revised March 1997)
Case

Peoria Engine Plant (A)

By: Robert S. Kaplan and Amy P. Hutton

Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details

Keywords: Cost Management; Cost Accounting; Budgets and Budgeting; Earnings Management; Reports; Financial Reporting; Management Analysis, Tools, and Techniques; Performance Improvement; Performance Productivity; Factories, Labs, and Plants; Auto Industry

September 2011
Article

How to Solve the Cost Crisis in Health Care

By: Robert S. Kaplan and Michael E. Porter

Existing health care costing systems have serious flaws that make it impossible to measure costs accurately at the individual patient and medical condition level. This gap has severely limited meaningful cost reduction throughout the system. The paper describes a new... View Details

Keywords: Cost; Health Care and Treatment; Measurement and Metrics; Service Delivery; Outcome or Result; Quality; Health Industry

March 2001 (Revised April 2001)
Case

Montefiore Medical Center

By: Robert S. Kaplan and Syeda Noorein Inamdar

A large urban medical center implements the Balanced Scorecard management tool. Elaine Brennan, senior VP of operations, has reorganized a highly functional health care organization into decentralized patient care centers and support units. Having recently endured the... View Details

Keywords: Balanced Scorecard; Health Care and Treatment; Management Systems; Organizational Structure; Corporate Strategy; Leadership Development; Growth and Development Strategy; Financial Reporting; Budgets and Budgeting; Cost Accounting; Corporate Accountability; Communication; Health Industry

Educators

October–November 2004
Article

The Strategy Map: Guide to Aligning Intangible Assets

By: Robert S. Kaplan and David P. Norton

Keywords: Strategy; Assets; Cooperation

2002
Chapter

Use the Balanced Scorecard to Partner with Strategic Constituents: Employees, Customers, Suppliers, and Communities

By: Robert S. Kaplan and David P. Norton

Keywords: Balanced Scorecard; Employee Relationship Management; Customer Relationship Management; Business and Community Relations; Business and Stakeholder Relations

1974
Report

An Actuarial Audit of the Social Security System

By: Robert S. Kaplan and Roman L. Weil

Keywords: Accounting Audits; Public Sector; Insurance

01 Dec 2010
News

Faculty Books

Financial System by David S. Scharfstein, as part of The Squam Lake Group (Princeton University Press) In the fall of 2008, fifteen of the world’s leading economists — representing a broad spectrum of... View Details

Keywords: business proposals; financial regulation

October 25, 2022
Article

Why Sharing Economic Growth with the Community Is Good Business

By: José A. Tiburcio, Lino Miguel Dias and Robert S. Kaplan

Subsistence dairy ranchers in Central America struggle to stay afloat during the dry season when grass is scarce. Global life sciences company Bayer has launched a program to enable them to produce their own corn silage feed. The results of this program are helping to... View Details

Keywords: Sharing Economy; Innovation; Economic Growth; Poverty; Production; Supply Chain; Social Enterprise; Agriculture and Agribusiness Industry; Central America