Publications

September 2013
Case

Boston Children's Hospital: Measuring Patient Costs (Abridged)

By: Robert S. Kaplan

The case describes a pilot project on applying activity-based costing to measure the cost of treating patients. After an overview of Boston Children's Hospital and its local health care market environment, the case presents process maps and financial data relating to... View Details

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

Educators

September 1992 (Revised May 2004)
Background Note

Activity Accounting--Another Way to Measure Costs

By: William J. Bruns Jr.

Explains the principal differences between traditional cost accounting systems and activity-based costing systems. View Details

Keywords: Cost Accounting

Educators

06 Jun 2016
Video

Measuring Risk to Create More Value

14 Jan 2019
Video

Measuring the Hidden Costs of Caregiving

Dec 04 2019
Interview

Measuring Costs for Better Patient Outcomes

16 July 1999
Article

Measuring Aggregate Process Performance Using AHP

By: Frances X. Frei and Patrick T. Harker

Keywords: Performance; Measurement and Metrics

spring 1991
Article

New Systems for Measurement and Control

By: Robert S. Kaplan

Keywords: System; Measurement and Metrics

1981
Article

Organizational Performance: Recent Developments in Measurement

By: R. M. Kanter and D. Brinkerhoff

Keywords: Organizations; Performance; Measurement and Metrics

fall 1990
Article

Measures for Manufacturing Excellence: A Summary

By: Robert S. Kaplan

Keywords: Measurement and Metrics; Production; Information

May 2008
Article

Nonfinancial Performance Measures and Promotion-Based Incentives

By: Dennis Campbell

Keywords: Performance; Measurement and Metrics; Motivation and Incentives

Article

International Data on Measuring Management Practices

By: Nicholas Bloom, Renata Lemos, Raffaella Sadun, Daniela Scur and John Van Reenen

We examine methods used to survey firms on their management and organizational practices. We contrast the strengths and weaknesses of "open-ended questions" (e.g., World Management Survey) with "closed questions" (e.g., Management and Organizational Practices Surveys).... View Details

Keywords: Surveys; Strength and Weakness; Management Practices and Processes

2024
Working Paper

Measuring the Prevalence of Sensitive Behaviors

By: Tamar Krishnamurti and Leslie John

September 2024
Article

Comprehensive Measurement of Biopharmaceutical R&D Investment

By: Amitabh Chandra, John Drum, Michael Daly, Henry Mirsberger, Samuel Spare, Ulrich Neumann, Silas Martin and Noam Kirson

Keywords: Research and Development; Investment; Pharmaceutical Industry

2012
Book

How Will You Measure Your Life?

By: Clayton M. Christensen, James Allworth and Karen Dillon

01 Jul 2010
News

How Will You Measure Your Life?

06 Mar 2025
News

How Will You Measure Your Life?

2012
Other Unpublished Work

Measuring the Broadband Bonus in 20 OECD Countries

By: Shane Greenstein and Ryan McDevitt

This paper provides estimates of the economic value created by broadband Internet using measures of new gross domestic product and consumer surplus. The study finds that the economic value created in 30 OECD countries correlates roughly with the overall size of their... View Details