Publications

Purchase

February 1997 (Revised June 1999)
Background Note

Committed and Flexible Resources

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

December 1992 (Revised May 1993)
Case

Porsche AG

Describes the financial management of the research and development departments of an automobile manufacturer and technology supplier. Existing cost systems measure accurately the costs incurred by department and by project. But little formal information is provided... View Details

Keywords: Financial Management; Cost Accounting; Research and Development; Machinery and Machining; Auto Industry; Technology Industry

Web

Research - Health Care

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... View Details

2018
Working Paper

Reverse the Curse of the Top-5

The past 40 years has seen a large increase in the number of articles submitted to journals ranked in the top-5 of their discipline. This increase is the rational response, by faculty, to the overweighting of publications in these journals by university promotions and... View Details

Keywords: Information Publishing; Journals and Magazines; Power and Influence; Research

SSRN

Read Now

Article

Reverse the Curse of the Top-5

The past 40 years has seen a large increase in the number of articles submitted to journals ranked in the top-5 of their discipline. This increase is the rational response, by faculty, to the overweighting of publications in these journals by university promotions and... View Details

Keywords: Information Publishing; Journals and Magazines; Power and Influence; Research

Web

Finance - Faculty & Research

Velayudhan. "Fiscal Externalities of Transaction Taxes: Evidence from the Los Angeles Mansion Tax." SSRN Working Paper Series, No. 5273034, June 2025. More Publications Faculty Josh Lerner Paul A. Gompers William A. Sahlman Robert View Details

Web

Podcast - Business & Environment

modeling and managing climate risk from the vantage points of industry leaders Robert Litterman, a seasoned risk management expert; Nushin Kormi, a specialist in sustainable finance; and Kevin Stiroh, a financial regulator. The... View Details

Web

Leadership - Faculty & Research

Kazakhstan." Harvard Business School Case 425-077, May 2025. Dell Med: Transforming Care Delivery & Payment By: Robert S. Kaplan , David N. Bernstein and Mary L. Witkowski May... View Details

Web

Business & Environment - Faculty & Research

L. Reinhardt Richard H.K. Vietor Joseph B. Lassiter Robert S. Kaplan Geoffrey G. Jones James K. Sebenius Lynn S. Paine Rosabeth M. Kanter David... View Details

June 1987 (Revised May 1990)
Case

John Deere Component Works (B)

Having installed an activity-based system, the division is now exploring the insight provided by that system. In particular, it is studying the economics of lot-size process planning and product mix management. View Details

Keywords: Activity Based Costing and Management; Production; Business or Company Management; Planning; Cost Accounting; Cost Management; Product Marketing; Management Practices and Processes; Consumer Products Industry; Agriculture and Agribusiness Industry

Educators

Purchase

Awards

Institute of Management Accountants. Lybrand Certificate of Merit

Winner of the 1999 Lybrand Certificate of Merit Award presented by the Institute of Management Accountants for "Transfer Pricing with ABC" (with Dan Weiss and Eyal Desheh, Management Accounting, May 1997). View Details

April 2003
Tutorial

ABC Pen Factory Tutorial

To preview this online product, Authorized Faculty can call our customer service department at 1-800-545-7685 or 617-783-7600. Illustrates, via a guided audio tour accompanied by dynamically changing spreadsheets, the role for activity-based cost systems. The numerical... View Details

Keywords: Factories, Labs, and Plants

Purchase

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

Oct 14 2014
Short Film

The Explainer: The Balanced Scorecard

Web

HBS Alumni Conference: Accelerating Climate Solutions - Alumni

that could enable finance to fulfill its potential in both stabilizing the atmosphere and making society more resilient. Measuring and Reducing Corporate Carbon Emissions Faculty Presenters: Robert S. View Details

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 Robert View Details

Other Article

My Favorite Slide: The Entrepreneurial Gap Applied to Health Care

By: Robert S. Kaplan and Robert Simons

Value-based health care increases physicians’ accountability for patient outcomes. Many have resisted, claiming that patient outcomes are influenced by many forces outside their control, such as patient’s compliance with post-acute and rehab care. The difference... View Details

Keywords: Health Care and Treatment; Outcome or Result; Motivation and Incentives

Read Now

Web

General Management Awards & Honors - Faculty & Research

Leaders Can Change the World One Smart Innovation at a Time (PublicAffairs, 2020) was selected as a 2020 getAbstract International Book Award Winner. Lynn S. Paine : Received the 2020 Robert F. Greenhill... View Details

July–August 2024
Article

Disclosing Downstream Emissions

By: Robert S. Kaplan and Karthik Ramanna

An increasing number of companies are using the E-liability carbon-accounting method as an important tool for tracking progress toward reducing global emissions in their supply chains. The system does not require formal accounting for downstream emissions—those... View Details

Keywords: Carbon Emissions; Environmental Accounting; Corporate Accountability; Corporate Social Responsibility and Impact; Corporate Disclosure; Environmental Sustainability