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  • 07 Mar 2018
  • Research & Ideas

Electronic Health Records Were Supposed to Cut Medical Costs. They Haven't.

time-driven activity-based costing, a method Kaplan co-developed. “We tracked how much time each person spent dealing with that bill, we determined the cost per minute of each... View Details
Keywords: by Roberta Holland; Health
  • Research Summary

Overview

By: Srikant M. Datar
Professor Datar has several research and course development interests. His initial areas of research interest were in cost management and management control, strategy implementation and governance. Over the last few years his areas of interest are management education,... View Details
  • June 2010 (Revised December 2010)
  • Case

Hôpital de Pontoise

By: Richard M.J. Bohmer, Daniela Beyersdorfer and Simon Harrow
In 2010, Andre Razafindranaly, managing director of a large French public hospital, considers which organizational structure will help them adjust to the changing health sector environment. The move from global budget to activity-based funding has led his and many... View Details
Keywords: Activity Based Costing and Management; Governance Controls; Governing Rules, Regulations, and Reforms; Health Care and Treatment; Leading Change; Service Delivery; Organizational Change and Adaptation; Organizational Structure; Health Industry; France
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  • 03 Jan 2017
  • First Look

January 3, 2017

implementation of strategic plans. This case stimulates reflections on the importance of costing systems, in particular Time-Driven Activity Based Costing, and variance analysis as decision support... View Details
Keywords: Carmen Nobel
  • February 2003 (Revised March 2007)
  • Case

Internet Customer Acquisition Strategy at Bankinter

By: Francisco de Asis Martinez-Jerez, V.G. Narayanan and Lisa Brem
Bankinter, a relatively small Spanish bank, has a large presence as an Internet financial services provider. Leading the way to profitability through the Internet will give Bankinter a major competitive advantage over the larger, more established Spanish banks. Ann... View Details
Keywords: Customer Relationship Management; Internet and the Web; Activity Based Costing and Management; Customer Value and Value Chain; Banks and Banking; Banking Industry; Spain
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  • 28 Jan 2014
  • First Look

First Look: January 28

new system, based on time-driven activity-based costing, to calculate and compare costs and margins of the three types of office visits. Purchase this case:... View Details
Keywords: Sean Silverthorne
  • 24 Jan 2017
  • First Look

First Look at New Research: January 24, 2017

an established cost accounting method, time-driven activity-based costing (TDABC), to assess the costs of... View Details
Keywords: Sean Silverthorne
  • 11 Jul 2017
  • First Look

First Look at New Ideas and Research, July 11

customers, and (4) becoming a supplier to a multisided platform. These ideas can be used by physical as well as online businesses. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=52837 forthcoming The Laryngoscope View Details
Keywords: Sean Silverthorne
  • 22 May 2007
  • First Look

First Look: May 22, 2007

the New Due-Diligence Process for Mergers and Acquisitions Authors:Steven R. Anderson, Kevin J. Prokop, and Robert S. Kaplan Periodical:Journal of Private Equity (in press) Abstract A fast-track profit model, exploiting the simplicity and power of View Details
Keywords: Martha Lagace
  • 14 Jun 2016
  • First Look

June 14, 2016

this case: https://cb.hbsp.harvard.edu/cbmp/product/816064-PDF-ENG Harvard Business School Case 116-041 Hôpital Universitaire de Mirebalais, Partners In Health in Haiti The case describes the application of Time-Driven View Details
Keywords: Sean Silverthorne
  • 11 Aug 2008
  • Research & Ideas

Strategy Execution and the Balanced Scorecard

budget be driven from the revenue targets in the strategic plan. In The Execution Premium, we describe how a time-driven activity-based cost model provides the previously... View Details
Keywords: by Martha Lagace
  • 08 Aug 2005
  • Research & Ideas

A Balanced Scorecard Approach To Measure Customer Profitability

"below-the-line" indirect expenses. Companies become customer-obsessed rather than customer-focused. When the customer says "jump," they ask "how high?” The remedy to this situation is to apply activity-based... View Details
Keywords: by Robert S. Kaplan
  • 15 Jan 2013
  • First Look

First Look: January 15

two different sites using the hospital's existing cost system and a proposed new system based on time-driven activity-based costing. Purchase this... View Details
Keywords: Sean Silverthorne
  • 09 Jan 2006
  • Research & Ideas

When Benchmarks Don’t Work

line executives to help them better understand the cost, revenue, and profit implications of their decisions. Some finance groups spend more by investing in, say, activity-based cost systems that calculate... View Details
Keywords: by Robert S. Kaplan; Service
  • 07 Aug 2018
  • First Look

New Research and Ideas, August 8, 2018

https://www.hbs.edu/faculty/Pages/item.aspx?num=53835 July–August 2018 Journal of Healthcare Management Using Time-Driven Activity-Based Costing to Model the View Details
Keywords: by Sean Silverthorne
  • 27 Jan 2015
  • First Look

First Look: January 27

Time-Driven Activity-Based Costing: A Driver for Provider Engagement in Costing Activities and Redesign Initiatives By: Kaplan, Robert S., Nancy McLaughlin, Michael A. Burke,... View Details
Keywords: Sean Silverthorne
  • 03 Oct 2006
  • First Look

First Look: October 3, 2006

http://www.hbsp.harvard.edu/b01/en/common/item_detail.jhtml?id=606090 Time-Driven Activity-Based Costing Harvard Business School Note 106-068 Introduces the role for View Details
Keywords: Sean Silverthorne
  • 20 Jan 2015
  • First Look

First Look: January 20

rededicating themselves to improving the value they deliver to their patients: better outcomes and lower costs. Time-driven activity-based costing offers the potential for... View Details
Keywords: Sean Silverthorne
  • 06 Aug 2013
  • First Look

First Look: August 6

care value framework. The company launches a pilot project to use time-driven activity-based costing (TDABC) for measuring the cost of total knee... View Details
Keywords: Anna Secino
  • 01 Sep 2015
  • First Look

First Look -- September 1, 2015

https://www.hbs.edu/faculty/Pages/item.aspx?num=49520 2015 Journal of Comparative Effectiveness Research Comparative Costs of Advanced Proton and Photon Radiation Therapies: Lessons from Time-driven View Details
Keywords: Sean Silverthorne

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