Publications

April 1989 (Revised January 1990)
Case

Texas Instruments: Cost of Quality (B)

By: Robert S. Kaplan

A division questions whether to retain, modify, or abandon its cost of quality system now that more direct measures of quality have been adopted. Discusses the role of quality cost measurement in a mature quality management system. View Details

Keywords: Measurement and Metrics; Quality

1998
Book

Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance

By: Robert S. Kaplan and Robin Cooper

Keywords: Cost vs Benefits

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June 2009
Case

Midland Energy Resources, Inc.: Cost of Capital

By: Timothy A. Luehrman and Joel L. Heilprin

The senior vice president of project finance for a global oil and gas company must determine the weighted average cost of capital for the company as a whole and each of its divisions as part of the annual capital budgeting process. The case uses comparable companies to... View Details

Keywords: Risk Assessment; Risk and Uncertainty; Risk Management; Cost of Capital; Cash Flow; Capital Structure; Valuation; Capital Budgeting; Energy Industry

May 2024
Article

True Costs of Uterine Artery Embolization: Time-Driven Activity-Based Costing in Interventional Radiology Over a 3-Year Period

By: Julia C. Bulman, Nicole H. Kim, Robert S. Kaplan, Sarah Schroeppel DeBacker, Olga R. Brook and Ammar Sarwar

The study used time-driven activity-based costing (TDABC) to estimate the costs to perform uterine artery embolization (UAE). Utilization times for patients undergoing outpatient UAE for fibroids or adenomyosis were captured from electronic health record timestamps and... View Details

Keywords: Cost Accounting; Health Care and Treatment; Health Industry

May 1997
Case

Toyota Motor Corporation: Target Costing System

Explores Toyota's target costing system, considered to be the most advanced such system of any major Japanese manufacturer. Specifically, describes Toyota's process of setting rigorous cost-reduction goals and the steps taken to achieve them. View Details

Keywords: Cost Management; Manufacturing Industry; Auto Industry; Japan

October 1994
Case

Isuzu Motors, Ltd.: Cost Creation Program

Describes the various value engineering techniques used by Isuzu. Shows how Isuzu reduces the cost of its products while increasing their functionality within the constraints of a target cost. View Details

Keywords: Cost Accounting; Cost Management

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11 Oct 2011
News

Solving the Health Care Cost Crisis

winter 1990
Article

Accounting for Technology Costs

By: Robert S. Kaplan

Keywords: Accounting; Information Technology; Cost

18 Apr 2016
Research & Ideas

The Cost of Leaning In

“Just because we observe women doing well in a particular negotiation situation, it doesn’t necessarily mean all women will do well in that situation” But a recent laboratory experiment shows that when women avoid negotiations, they may be wise to do so. In the paper... View Details

Keywords: by Carmen Nobel

March 2016
Article

Using Quality Improvement Methods and Time-Driven Activity-Based Costing to Improve Value-Based Cancer Care Delivery at a Cancer Genetics Clinic

By: R.Y. Tan, M. Met-Domestici, K. Zhou, A.B. Guzman, S.T. Lim, K.C. Soo, T.W. Feeley and J. Ngeow

Purpose:
To meet increasing demand for cancer genetic testing and improve value-based cancer care delivery, National Cancer Centre Singapore restructured the Cancer Genetics Service in 2014. Care delivery processes were redesigned. We sought to improve access by... View Details

Keywords: Cancer Treatment; Value Based Health Care; Time-Driven Activity-Based Costing; Health Care and Treatment; Quality; Performance Improvement; Activity Based Costing and Management

06 Dec 2013
News

Prescription: Measure Health Care's Real Costs

Research Summary

Using Cost Information In Pricing Decisions

By: V.G. Narayanan

Professor Narayanan studies the use of cost information in pricing decisions. In particular, he studies how customer profitability information affects the product pricing decisions of managers. View Details

December 2017
Article

Overall Cost Comparison of Gastrointestinal Endoscopic Procedures with Endoscopist- or Anesthesia-Supported Sedation by Activity-Based Costing Techniques

By: Richard A. Helmers, James A. Dilling, Christopher R. Chaffee, Mark V. Larson, Bradly J. Narr, Derek A. Haas and Robert S. Kaplan

Endoscopic/Colonoscopic procedures are done either with gastroenterologist-administered conscious sedation or with anesthesia-administered sedation with propofol. Anesthesia-administered sedation has medical and patient benefits but is more expensive to administer. We... View Details

Keywords: Health Care and Treatment; Cost; Activity Based Costing and Management

January 2013 (Revised April 2015)
Background Note

Cost of Capital Problems

By: Josh Lerner

11 Nov 2011
News

NBA lockout costing broadcasters

September 2016
Article

Value Based Care and Bundled Payments: Anesthesia Care Costs for Outpatient Oncology Surgery Using Time-driven Activity-based Costing

By: Katy E. French, Alexis B. Guzman, Augustin C. Rubio, John C. Frenzel and Thomas Feeley

Background: With the movement towards bundled payments, stakeholders should know the true cost of the care they deliver. Time-driven activity-based costing (TDABC) can be used to estimate costs for each episode of care. In this analysis, TDABC is used to both... View Details

Keywords: Cost; Insurance; Health Care and Treatment; Insurance Industry; Health Industry

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Article

TDABC Cost Analysis of Ocular Disorders in an Ophthalmology Emergency Department versus Urgent Care: Clinical Experience at Massachusetts Eye and Ear

By: Robert S. Kaplan, Jonathan Chou, Mahek Shah, Amy Watts, Matthew Gardiner, Joan Miller and John I. Lowenstein

Purpose To perform a cost analysis comparison for managing common ocular disorders in an eye emergency department (ED) versus an urgent care setting using a time-driven activity-based cost model (TDABC) to assist physicians and staff in appropriate allocation of... View Details

Keywords: Time-driven Activity-based Cost Model; Emergency Room; Urgent Care Clinic; Cost; Analysis; Activity Based Costing and Management; Health Care and Treatment

April 1996 (Revised March 1998)
Case

Lex Service PLC-- Cost of Capital

By: W. Carl Kester and Kendall Backstrand

Lex Service company has grown into a large multidivisional company with a substantial capital budget. In 1993, the board was reviewing its capital budgeting procedures. Specifically, it sought to determine the company's cost of capital and whether it should use... View Details

Keywords: Risk and Uncertainty; Cost of Capital; Equity; Capital Budgeting