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  • All HBS Web  (951)
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Show Results For

  • All HBS Web  (951)
    • News  (233)
    • Research  (611)
    • Events  (1)
    • Multimedia  (73)
  • Faculty Publications  (504)
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  • Article

Measuring and Managing Customer Profitability

By: Robert S. Kaplan and V.G. Narayanan
Keywords: Measurement and Metrics; Management; Customers; Profit
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Kaplan, Robert S., and V.G. Narayanan. "Measuring and Managing Customer Profitability." Cost Management 15, no. 5 (September–October 2001): 5–15.
  • 23 Aug 2016
  • First Look

August 23, 2016

alternative measures of trade costs, address potential reverse causality, and explore regional patterns. CEO Personality and Firm Policies By: Gow, Ian D., Steven N. Kaplan, David F. Larcker, and Anastasia A. Zakolyukina Abstract—Based on... View Details
Keywords: Sean Silverthorne
  • 2000
  • Book

The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment

By: Robert S. Kaplan and D. P. Norton
Keywords: Balanced Scorecard
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Kaplan, Robert S., and D. P. Norton. The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Boston, MA: Harvard Business School Press, 2000.
  • February 2006 (Revised September 2006)
  • Case

Sippican Corporation (A)

By: Robert S. Kaplan
Presents a time-driven version of the Wilkerson Co. activity-based costing case (101092). Faced with declining profits, Sippican Corp. is struggling to understand why it is encountering severe price competition on one product line. The controller collects data that... View Details
Keywords: History; Business Model; Strategic Planning; Cost Accounting; Motivation and Incentives; Resource Allocation; Activity Based Costing and Management; Profit; Business Strategy; Budgets and Budgeting
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Kaplan, Robert S. "Sippican Corporation (A)." Harvard Business School Case 106-058, February 2006. (Revised September 2006.)
  • 1987
  • Book

Relevance Lost: The Rise and Fall of Management Accounting

By: Robert S. Kaplan and H. Thomas Johnson
Keywords: Accounting; Management
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Kaplan, Robert S., and H. Thomas Johnson. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987.
  • 2004
  • Book

Strategy Maps: Converting Intangible Assets into Tangible Outcomes

By: Robert S. Kaplan and David P. Norton
Keywords: Strategy; Assets; Outcome or Result
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Kaplan, Robert S., and David P. Norton. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Boston: Harvard Business School Press, 2004.
  • 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 scorecard performance management system (created by View Details
Keywords: by Carmen Nobel
  • September–October 1988
  • Article

Measure Costs Right: Make the Right Decisions

By: Robin Cooper and Robert S. Kaplan
Keywords: Measurement and Metrics; Cost; Decision Making
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Cooper, Robin, and Robert S. Kaplan. "Measure Costs Right: Make the Right Decisions." Harvard Business Review 66, no. 5 (September–October 1988): 96–103.
  • January 2003 (Revised May 2005)
  • Case

Zipcar: Refining the Business Model

By: Myra M. Hart, Michael J. Roberts and Julia Stevens
Zipcar is a start-up organized around the idea of "sharing" car usage via a membership organization. This case describes several iterations of the Zipcar business model and financial plan. These iterations include a very early version and a version developed just prior... View Details
Keywords: Service Operations; Renting or Rental; Business Model; Business Plan; Entrepreneurship; Economic Growth; Management Skills; Transportation; Business Startups; Financial Strategy; Corporate Finance; Growth and Development Strategy; Transportation Industry; Service Industry
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Hart, Myra M., Michael J. Roberts, and Julia Stevens. "Zipcar: Refining the Business Model." Harvard Business School Case 803-096, January 2003. (Revised May 2005.)
  • May 2022
  • Article

Variance Analysis: New Insights from Health Care Applications

By: Robert S. Kaplan and Susanna Gallani
We use a health care application to illustrate how variance analysis can be used to benchmark costs across similar service delivery sites. Variances for personnel costs, typically the largest cost component in service organizations, are calculated for price, quantity,... View Details
Keywords: Variance Analysis; Benchmarking; Time-Driven Activity-Based Costing; Health Care; Activity Based Costing and Management; Health Care and Treatment; Service Delivery; Service Industry
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Kaplan, Robert S., and Susanna Gallani. "Variance Analysis: New Insights from Health Care Applications." Issues in Accounting Education 37, no. 2 (May 2022): 27–36.
  • March 2001 (Revised August 2003)
  • Case

Wilkerson Company

By: Robert S. Kaplan
The president of Wilkerson, faced with declining profits, is struggling to understand why the company is encountering severe price competition on one product line while able to raise prices without competitive response on another product line. The controller proposes... View Details
Keywords: Activity Based Costing and Management; Competition; Profit; Product; Consumer Products Industry
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Kaplan, Robert S. "Wilkerson Company." Harvard Business School Case 101-092, March 2001. (Revised August 2003.)
  • 1984
  • Book

Restoring our Competitive Edge: Competing Through Manufacturing

By: Robert H. Hayes and Steven C. Wheelwright
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Hayes, Robert H., and Steven C. Wheelwright. Restoring our Competitive Edge: Competing Through Manufacturing. New York, NY: John Wiley & Sons, 1984.
  • April 1998 (Revised September 1998)
  • Case

Classic Pen Company, The: Developing an ABC Model

By: Robert S. Kaplan
Classic Pen has diversified from its core blue and black pen business by introducing new specialized colors. But costs have risen and margins on blue and black pens are decreasing. The controller turns to activity-based costing (ABC) for an explanation. View Details
Keywords: Activity Based Costing and Management; Manufacturing Industry
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Kaplan, Robert S. "Classic Pen Company, The: Developing an ABC Model." Harvard Business School Case 198-117, April 1998. (Revised September 1998.)
  • 1998
  • Book

Advanced Management Accounting

By: Robert S. Kaplan and Anthony A. Atkinson
Keywords: Management; Cost Accounting
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Kaplan, Robert S., and Anthony A. Atkinson. Advanced Management Accounting. 3rd ed. Upper Saddle River, NJ: Prentice Hall, 1998.
  • January 2024
  • Article

A Cost Model for a Low Threshold Clinic Treating Opioid Use Disorder

By: Sarah E. Wakeman, Elizabeth Powell, Syed Shehab, Grace Herman, Laura Kehoe and Robert S. Kaplan
The US fee-for-service payment system under-reimburses clinics offering access to comprehensive treatments for opioid use disorder (OUD). The funding shortfall limits a clinic’s ability to expand and improve access, especially for socially marginalized patients with... View Details
Keywords: Health Care and Treatment; Cost; Equality and Inequality; Health Industry
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Wakeman, Sarah E., Elizabeth Powell, Syed Shehab, Grace Herman, Laura Kehoe, and Robert S. Kaplan. "A Cost Model for a Low Threshold Clinic Treating Opioid Use Disorder." Journal of Behavioral Health Services & Research 51, no. 1 (January 2024): 22–30.
  • 2015
  • Working Paper

What Do Private Equity Firms Say They Do?

By: Paul A. Gompers, Steven N. Kaplan and Vladimir Mukharlyamov
We survey 79 private equity investors with combined assets under management (AUM) of over $750 billion about their practices in firm valuation, capital structure, governance, and value creation. Investors rely primarily on internal rate of return (IRR) and multiples to... View Details
Keywords: Governance; Value Creation; Private Equity; Capital Structure; Valuation; Management Practices and Processes
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Gompers, Paul A., Steven N. Kaplan, and Vladimir Mukharlyamov. "What Do Private Equity Firms Say They Do?" Harvard Business School Working Paper, No. 15-081, April 2015.
  • 01 Jun 2007
  • What Do You Think?

How Should Pay Be Linked to Performance?

downside, more gains on the upside. The company's goals are the (opposite)." Claude Des Rosiers warned that "There are enough challenges to get people in an organization to work together (without compounding the problem by paying for individual... View Details
Keywords: by Jim Heskett
  • March 2004 (Revised April 2005)
  • Case

Midwest Office Products

By: Robert S. Kaplan
Presents an easy introduction to time-driven activity-based costing (ABC) that allows students to build a simple ABC model of order profitability. Midwest's time-driven ABC approach is based on two categories of parameter estimates. The first is the cost per hour of... View Details
Keywords: Cost; Price; Activity Based Costing and Management; Time Management; Financial Reporting; Profit; Performance Improvement; Order Taking and Fulfillment; Performance Evaluation
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Kaplan, Robert S. "Midwest Office Products." Harvard Business School Case 104-073, March 2004. (Revised April 2005.)
  • November 2018
  • Case

Swissgrid: Enterprise Risk Management in a Digital Age

By: Robert S. Kaplan and Anette Mikes
Kurt Meyer, chief risk officer of Swissgrid, the Swiss national electricity transmission system operator, reflects on the risk management system he installed after the deregulation and liberalization of the European energy market. With 41 connections to other European... View Details
Keywords: Enterprise Risk Management; Energy Transmission; Risk and Uncertainty; Risk Management; Energy; Energy Industry; Utilities Industry; Switzerland
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Kaplan, Robert S., and Anette Mikes. "Swissgrid: Enterprise Risk Management in a Digital Age." Harvard Business School Case 119-045, November 2018.
  • 2010
  • Working Paper

Conceptual Foundations of the Balanced Scorecard

By: Robert S. Kaplan
David Norton and I introduced the Balanced Scorecard in a 1992 Harvard Business Review article (Kaplan & Norton, 1992). The article was based on a multi-company research project to study performance measurement in companies whose intangible assets played a central role... View Details
Keywords: Asset Management; Balanced Scorecard; Management Systems; Performance Improvement; Strategy
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Kaplan, Robert S. "Conceptual Foundations of the Balanced Scorecard." Harvard Business School Working Paper, No. 10-074, March 2010.
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