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- All HBS Web (386)
- Faculty Publications (134)
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- All HBS Web (386)
- Faculty Publications (134)
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- February 1997 (Revised July 2001)
- Background Note
Introduction to Activity-Based Costing
By: Robert S. Kaplan
Introduces the fundamental notions of activity-based costing (ABC). Motivates ABC by means of a simple example, a single and a diversified pen factory. Proceeds to show how ABC assigns costs more accurately to products and customers by: 1) identifying the activities... View Details
Keywords: Activity Based Costing and Management
Kaplan, Robert S. "Introduction to Activity-Based Costing." Harvard Business School Background Note 197-076, February 1997. (Revised July 2001.)
- May 2010 (Revised November 2010)
- Case
Investment Technology Group
By: Clayton S. Rose and David Lane
Investment Technology Group (ITG) CEO Robert Gasser wondered if the financial crisis had permanently affected the firm's business model. A leader in trade analytics and execution for institutional equity investors, ITG had grown since its establishment in 1987 in step... View Details
Keywords: Customer Relationship Management; Financial Crisis; Investment; Resignation and Termination; Crisis Management; Product Positioning; Organizational Change and Adaptation; Financial Services Industry; Information Technology Industry; New York (city, NY)
Rose, Clayton S., and David Lane. "Investment Technology Group." Harvard Business School Case 310-064, May 2010. (Revised November 2010.)
- 27 Sep 2011
- First Look
First Look: September 27
Authors:Jonathan R. Clark, Robert S. Huckman, and Bradley R. Staats Abstract The ongoing fragmentation of work has resulted in a narrowing of tasks into smaller View Details
Keywords: Sean Silverthorne
- 05 Apr 2011
- First Look
First Look: April 5
this case:http://cb.hbsp.harvard.edu/cb/product/711486-PDF-ENG Volkswagen do Brasil: Driving Strategy with the Balanced Scorecard Robert S. Kaplan View Details
Keywords: Sean Silverthorne
- 15 Feb 2011
- First Look
First Look: Feb. 15
experiments offer evidence that debates about the relative costs and benefits of self-deception are informed by adopting a temporal view that assesses the cumulative impact of self-deception over time.... View Details
Keywords: Sean Silverthorne
- December 2001 (Revised February 2008)
- Case
Borealis
By: Robert S. Kaplan and Bjorn N. Jorgensen
When Borealis, a European producer of plastics, used a traditional, time-consuming budgeting process, the budget was quickly out of date in a competitive environment characterized by continually changing input and output prices and dynamic market conditions. This case... View Details
Keywords: Activity Based Costing and Management; Budgets and Budgeting; Forecasting and Prediction; Investment; Governance Controls; Balanced Scorecard; Management Systems; Manufacturing Industry; Europe
Kaplan, Robert S., and Bjorn N. Jorgensen. "Borealis." Harvard Business School Case 102-048, December 2001. (Revised February 2008.)
- 02 Jun 2010
- First Look
First Look: June 2
of the Contract: How Contract Structure Shapes Inter-Firm Dispute Resolution Authors:Fabrice Lumineau and Deepak Malhotra Publication:Strategic Management Journal (in press) Abstract This paper investigates how contract structure... View Details
Keywords: Martha Lagace
- January 19, 2024
- Article
Value-Based Health Care Can Transform the Treatment of Patients with Substance Use Disorder
By: Robert S. Kaplan and Sarah E. Wakeman
U.S. overdose deaths currently exceed 100,000 per year. New facilities, known as bridge clinics, are broadening access to high-quality care by offering outpatient substance use disorder (SUD) treatment with few access barriers. But many of the critical services offered... View Details
Kaplan, Robert S., and Sarah E. Wakeman. "Value-Based Health Care Can Transform the Treatment of Patients with Substance Use Disorder." Health Affairs Forefront (January 19, 2024).
- September 2001
- Background Note
Financial Reporting Environment, The
Provides a framework for understanding the role of financial reporting and various intermediaries as mechanisms for reducing both adverse selection and moral hazard problems in capital markets. Financial reports reduce adverse selection by providing basic information... View Details
Keywords: Financial Reporting; Financial Statements; Capital Markets; Venture Capital; Corporate Disclosure; Conflict of Interests
Healy, Paul M., Amy P. Hutton, Robert S. Kaplan, and Krishna G. Palepu. "Financial Reporting Environment, The." Harvard Business School Background Note 102-029, September 2001.
- Article
Reimagining the Balanced Scorecard for the ESG Era
By: Robert S. Kaplan and David McMillan
Companies are increasingly aware that their customers and society in general expect businesses to adopt and work towards social and environmental objectives as well as the traditional financial ones. This involves not only re-evaluating firms’ models but re-imagining... View Details
Keywords: ESG (Environmental, Social, Governance) Performance; Business Ecosystems; Balanced Scorecard; Adaptation; Business Model; Business and Stakeholder Relations
Kaplan, Robert S., and David McMillan. "Reimagining the Balanced Scorecard for the ESG Era." Harvard Business Review Digital Articles (February 3, 2021).
- 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
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.
- January 2008
- Article
Mastering the Management System
By: Robert S. Kaplan and David P. Norton
Companies have always found it hard to balance pressing operational concerns with long-term strategic priorities. The tension is critical: World-class processes won't lead to success without the right strategic direction, and the best strategy in the world will get... View Details
Keywords: Framework; Management Analysis, Tools, and Techniques; Management Systems; Operations; Performance Improvement; Strategy
Kaplan, Robert S., and David P. Norton. "Mastering the Management System." Special Issue on HBS Centennial. Harvard Business Review 86, no. 1 (January 2008): 62–77.
- 1996
- Book
The Balanced Scorecard: Translating Strategy into Action
By: Robert S. Kaplan and David P. Norton
Keywords: Balanced Scorecard
Kaplan, Robert S., and David P. Norton. The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press, 1996. (Nominated for Financial Times/ Booz-Allen & Hamilton Global Business Book Award presented by Booz-Allen & Hamilton. Winner of Notable Contribution to Management Accounting Literature Award presented by American Accounting Association.)
- 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
Kaplan, Robert S., and Anette Mikes. "Swissgrid: Enterprise Risk Management in a Digital Age." Harvard Business School Case 119-045, November 2018.
- Article
We Need Better Carbon Accounting. Here's How to Get There.
By: Robert S. Kaplan and Karthik Ramanna
Any effective system of greenhouse gas (GHG) accounting needs to measure each company’s supply-chain carbon impacts accurately. Such information would provide visibility and incentives for the company to make more climate-friendly product-specification and purchasing... View Details
Keywords: Accounting; Greenhouse Gas Emissions; GHG; Carbon Accounting; Environmental Accounting; Environmental Management; Governing Rules, Regulations, and Reforms; Supply Chain
Kaplan, Robert S., and Karthik Ramanna. "We Need Better Carbon Accounting. Here's How to Get There." Harvard Business Review Digital Articles (April 12, 2022).
- 31 Aug 2010
- First Look
First Look: August 31
whether perceived inequity from wealth that is randomly or subjectively assigned leads individuals to cross ethical boundaries through helping or hurting others. The results show that dishonest behavior is influenced by positive View Details
Keywords: Sean Silverthorne
- 28 Aug 2012
- First Look
First Look: August 28
Link between Non-financial and Financial Performance in One Space Authors: Robert G. Eccles, Jess Schulschenk, and George Serafeim Publication: In Making Investment Grade: The... View Details
Keywords: Sean Silverthorne
- 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
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.
- December 1992 (Revised May 1993)
- Case
Porsche AG
By: Robert S. Kaplan
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
Kaplan, Robert S. "Porsche AG." Harvard Business School Case 193-071, December 1992. (Revised May 1993.)
- January–February 1992
- Article
The Balanced Scorecard: Measures that Drive Performance
By: Robert S. Kaplan and David Norton
Kaplan, Robert S., and David Norton. "The Balanced Scorecard: Measures that Drive Performance." Harvard Business Review 70, no. 1 (January–February 1992): 71–79. (Reprint #92105.)