Publications

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February 8, 2022
Article

Time-Driven Activity-Based Cost Comparison of Treating Five Acute, Low-Severity Conditions

By: Alan Yang, Andy Hung-Yi Lee, Joseph W. Kopp, Katherine D. Rose, Adam M. Licurse, Philip D. Anderson and Robert S. Kaplan

In 2017, patients made 145 million visits to emergency departments (EDs), generating $76.3 billion in charges. About a third of ED visits, however, were for conditions that were treatable in lower-resourced settings. We used time-driven activity-based costing (TDABC)... View Details

Keywords: Time-Driven ABC; Health Care Costs; Activity Based Costing and Management; Health Care and Treatment

2021
Working Paper

How to Fix ESG Reporting

By: Robert S. Kaplan and Karthik Ramanna

Investors, advocacy groups, academics, and the 200 CEOs of the US Business Roundtable have asked corporations to take on an added purpose beyond a narrow pursuit of shareholder value. In response, many companies now issue ESG (Environmental, Societal, and Governance)... View Details

Keywords: ESG Reporting; Sustainability; Corporate Purpose; Greenhouse Gas; Activity-Based Costing; Environmental Sustainability; Environmental Management; Corporate Social Responsibility and Impact; Measurement and Metrics; Goals and Objectives; Agreements and Arrangements; Corporate Accountability

SSRN

Article

Mandate Outcomes Reporting

By: Robert S. Kaplan and Michael E. Porter

Currently, few health care providers measure and report their patient outcomes, which leads to several problems. Attempts to introduce price transparency without outcomes transparency could trigger a “race to the bottom.” Should Medicare coverage be expanded to... View Details

Keywords: Outcomes Reporting; Outcomes Measurement; Medicare; Medicaid; Health Care and Treatment; Outcome or Result; Measurement and Metrics

02 Sep 2014
First Look

First Look: September 2

Business Review What's Your Language Strategy? It Should Bind Your Company's Global Talent Management and Vision By: Neeley, Tsedal, and Robert Steven View Details

Keywords: Sean Silverthorne

Article

When Every Employee Is a Risk Manager

By: Kurt Meyer, Anette Mikes and Robert S. Kaplan

Risk management needs to be part of the daily lives of all employees up, down, and across an organization. Here’s how the Swiss electricity network achieves that. View Details

Keywords: Employees; Risk Management

03 Mar 2015
First Look

First Look: March 3

run-ups on venture-capital foundings between 1984 and 2011. The results pinpoint the aspects of the social environment that most heavily influence entrepreneurial activity and the dynamics of organizational... View Details

Keywords: Sean Silverthorne

01 Feb 2011
First Look

First Look: Feb. 1

When information is asymmetric (the quality of a potential partner is known only to himself), it may seem that partner choice is not possible without signaling. Many mutualisms, however, exist without signaling, and the mechanisms View Details

July – August 2011
Article

Managing the Multiple Dimensions of Risk: Part I of a Two-Part Series

By: Robert S. Kaplan and Anette Mikes

Keywords: Management; Risk and Uncertainty

October 2022
Article

It’s Not Just the Prices: Time-Driven Activity-Based Costing for Initiation of Veno-Venous Extracorporeal Membrane Oxygenation at Three International Sites—A Case Review

By: Michael Nurok, Vin Pellegrino, Marc Pineton de Chambrun, Jonathan Warsh, Meredith Young, Erik Dong, Neil Parrish, Syed Shehab, Alain Combes and Robert S. Kaplan

The United States spends more for intensive care units (ICUs) than do other high-income countries. We used time-driven activity-based costing (TDABC) to analyze ICU costs for initiation of extracorporeal membrane oxygenation (ECMO) for respiratory failure to estimate... View Details

Keywords: Healthcare; Cost; Time-Driven ABC; Health Care and Treatment; Cost Management; Activity Based Costing and Management; Health Industry

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Article

Achieving Value in Highly Complex Acute Care: Lessons from the Delivery of Extra Corporeal Life Support

By: Michael Nurok, Jonathan Warsh, Erik Dong, Jeffrey Lopez, Mayumi Kharabi and Robert S. Kaplan

We applied a value (outcomes and cost) analysis to extracorporeal life support (ECLS), a relatively rare but very expensive ICU therapy with highly variable outcomes. To address the outcome component of the value approach, we created guidelines for ECLS delivery; to... View Details

Keywords: Health Care and Treatment; Cost Management; Value; Analysis

15 Nov 2011
First Look

First Look: November 15

institutionalize empathy as part of its delivery of care. Purchase this case:http://cb.hbsp.harvard.edu/cb/product/611015-PDF-ENG GoodGuide George Serafeim, Robert G. Eccles, and Tiffany A. ClayHarvard... View Details

Keywords: Sean Silverthorne

24 May 2011
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First Look: May 24

PublicationsClusters and Competitiveness: Porter's Contribution Authors:Christian H.M. Ketels Publication:Chap. 10 in Competition and Competitive Advantage: The Ideas of Michael Porter, edited View Details

Keywords: Sean Silverthorne

03 May 2011
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First Look: May 3

proposition. It aims to explore effective curricular and programmatic responses as opportunities for MBA programs to innovate. The paper also aims to call for collective action across the business school field to effectively address these... View Details

Keywords: Sean Silverthorne

31 Mar 2009
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First Look: March 31, 2009

F. Sharpe, Robert C. Merton, and Myron S. Scholes Author:Robert C. Merton Publication:Vol. 2, edited by Howard R. Vane View Details

Keywords: Martha Lagace

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

21 Feb 2017
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First Look at New Research: February 21

and Robert S. Kaplan Abstract—Previous studies have documented wide variation in health-care spending and prices;... View Details

Keywords: Carmen Nobel

29 Jun 2010
First Look

First Look: June 29

note:http://cb.hbsp.harvard.edu/cb/product/110070-PDF-ENG The Robin Hood Foundation Alnoor S. Ebrahim and Cathy RossHarvard Business School Case 310-031 Created by hedge fund... View Details

Keywords: Martha Lagace

November 2021
Article

Determining Variable Costs in the Acute Urolithiasis Cycle of Care Through Time-driven Activity-based Costing

By: Tyler R. McClintock, David F. Friedlander, Aiden Y. Feng, Mahek A. Shah, Daniel J. Pallin, Steven L. Chang, Angela M. Bader, Thomas W. Feeley, Robert S. Kaplan and George E. Haleblian

Objective. To characterize full cycle of care costs for managing an acute ureteral stone using time-driven activity-based costing.
Methods. We defined all phases of care for patients presenting with an acute ureteral stone and built an... View Details

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