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  • All HBS Web  (951)
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Show Results For

  • All HBS Web  (951)
    • News  (233)
    • Research  (611)
    • Events  (1)
    • Multimedia  (73)
  • Faculty Publications  (504)
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  • 1977 - 1977
  • Lecture

Applications of Quantitative Models in Managerial Accounting: A State of the Art Survey

By: Robert Kaplan
Keywords: Cost Accounting; Mathematical Methods
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Kaplan, Robert. "Applications of Quantitative Models in Managerial Accounting: A State of the Art Survey." Lecture at the University of Wisconsin Robert Beyer Lecture Series, University of Wisconsin, 1977.
  • January 2008 (Revised February 2009)
  • Teaching Note

Leslie Brinkman at Versutia Capital (TN)

By: Julie Battilana and Robert Steven Kaplan
Teaching Note for [407089]. View Details
Keywords: Management; Investment; Financial Services Industry
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Battilana, Julie, and Robert Steven Kaplan. "Leslie Brinkman at Versutia Capital (TN)." Harvard Business School Teaching Note 408-100, January 2008. (Revised February 2009.)
  • summer 2007
  • Article

Fast-Track Profit Models: Creating the New Due-Diligence Process for Mergers and Acquisitions

By: Steven R. Anderson, Kevin J. Prokop and Robert S. Kaplan
Keywords: Profit; Mergers and Acquisitions
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Anderson, Steven R., Kevin J. Prokop, and Robert S. Kaplan. "Fast-Track Profit Models: Creating the New Due-Diligence Process for Mergers and Acquisitions." Journal of Private Equity 10, no. 3 (summer 2007): 22–34.
  • Article

Management by Accounting is Not Management Accounting

By: Robert S. Kaplan
Keywords: Management; Accounting
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Kaplan, Robert S. "Management by Accounting is Not Management Accounting." Forum. CFO 4, no. 7 (July 1988).
  • 1983
  • Chapter

Statistical Methods for Auditing and Accounting

By: Robert S. Kaplan
Keywords: Accounting; Accounting Audits; Mathematical Methods
Citation
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Kaplan, Robert S. "Statistical Methods for Auditing and Accounting." Chap. 1 in Handbook of Modern Accounting. 3rd ed. Edited by Sidney Davidson and Roman L. Weil. New York: McGraw-Hill, 1983. (Similar chapter also appeared in 2nd ed., 1977.)
  • 1980
  • Chapter

Should Accounting Standards be Set inthe Public or Private Sector?

By: Robert S. Kaplan
Keywords: Accounting; Standards; Public Sector; Private Sector; Decision Making
Citation
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Kaplan, Robert S. "Should Accounting Standards be Set inthe Public or Private Sector?" In Regulation and the Accounting Profession, edited by John W. Buckley and J. Fred Weston, 178–195. Belmont, CA: Wadsworth Publishing Company, 1980.
  • 1987
  • Introduction

The Role of Field Studies in Accounting Research and the Development of Accounting

By: Robert S. Kaplan
Keywords: Accounting
Citation
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Kaplan, Robert S. "The Role of Field Studies in Accounting Research and the Development of Accounting." Introduction to Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 1–14. Boston: Harvard Business School Press, 1987.
  • April 1998 (Revised May 1998)
  • Background Note

Investing to Develop Future Capabilities

By: Robert S. Kaplan
Keywords: Investment
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Kaplan, Robert S. "Investing to Develop Future Capabilities." Harvard Business School Background Note 198-116, April 1998. (Revised May 1998.)
  • October 1997
  • Teaching Note

United Way of Southeastern New England (UWSENE) TN

By: Robert S. Kaplan
Teaching Note for (9-197-036). View Details
Keywords: United States
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Kaplan, Robert S. "United Way of Southeastern New England (UWSENE) TN." Harvard Business School Teaching Note 198-043, October 1997.
  • June 1997 (Revised May 1998)
  • Case

Mobil USM&R (A2)

By: Robert S. Kaplan
Second of a two-part case on the development and use of a Balanced Scorecard (BSC) at Mobil's US Marketing and Refining Division. This case describes the completed BSC, and how this was linked to the BSCs of the independent business units and the internal service... View Details
Keywords: Balanced Scorecard; Performance Evaluation; Management Teams; Management Practices and Processes; Executive Compensation; Motivation and Incentives; Corporate Strategy; Energy Industry; Mining Industry; United States
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Kaplan, Robert S. "Mobil USM&R (A2)." Harvard Business School Case 197-121, June 1997. (Revised May 1998.)
  • March 1997 (Revised June 1999)
  • Background Note

Using Activity-Based Costing with Budgeted Expenses and Practical Capacity

By: Robert S. Kaplan
Describes how activity-based costing (ABC) should be applied with: 1) budgeted, not historical, expenses and 2) assigning the costs of capacity resources. View Details
Keywords: Cost Accounting; Activity Based Costing and Management; Budgets and Budgeting
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Kaplan, Robert S. "Using Activity-Based Costing with Budgeted Expenses and Practical Capacity." Harvard Business School Background Note 197-083, March 1997. (Revised June 1999.)
  • February 1997 (Revised June 1999)
  • Background Note

Committed and Flexible Resources

By: Robert S. Kaplan
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
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Kaplan, Robert S. "Committed and Flexible Resources." Harvard Business School Background Note 197-078, February 1997. (Revised June 1999.)
  • September 1996 (Revised September 1999)
  • Case

Mobil USM&R (A): Linking the Balanced Scorecard

By: Robert S. Kaplan
The CEO of the marketing and refining division of a major oil company is in the midst of implementing a profit turnaround. He transforms the strongly centralized, functionally-organized division into 17 independent business units and 14 internal service companies. The... View Details
Keywords: Organizational Change and Adaptation; Measurement and Metrics; Management Practices and Processes; Organizational Design; Balanced Scorecard; Corporate Strategy; Mining Industry; Energy Industry
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Kaplan, Robert S. "Mobil USM&R (A): Linking the Balanced Scorecard." Harvard Business School Case 197-025, September 1996. (Revised September 1999.)
  • April 1995 (Revised April 1995)
  • Case

Pillsbury: Customer Driven Reengineering

By: Robert S. Kaplan
Pillsbury is transforming itself from an integrated producer of flour and bakery products to a value-added supplier of premium branded products. After initial successes applying activity-based costing to manufacturing operations, two senior executives decide to... View Details
Keywords: Organizational Change and Adaptation; Production; Cost Management; Activity Based Costing and Management; Customer Value and Value Chain; Food and Beverage Industry
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Kaplan, Robert S. "Pillsbury: Customer Driven Reengineering." Harvard Business School Case 195-144, April 1995. (Revised April 1995.)
  • 1999
  • Chapter

Activity-Based Costing

By: Robert S. Kaplan
Keywords: Activity Based Costing and Management
Citation
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Kaplan, Robert S. "Activity-Based Costing." Chap. A4 of Cost Management for Service Industries, edited by James B. Edwards. Boston: Warren, Gorham & Lamont, 1999.
  • 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
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Kaplan, Robert S. "Boston Children's Hospital: Measuring Patient Costs (Abridged)." Harvard Business School Case 914-407, September 2013.
  • 1987
  • Chapter

Regaining Relevance

By: Robert S. Kaplan
Citation
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Kaplan, Robert S. "Regaining Relevance." In Cost Accounting, Robotics, and the New Manufacturing Environment, edited by Robert Capettini and Donald K. Clancy. Sarasota, FL: American Accounting Association, 1987.
  • 1986
  • Chapter

Strategic Cost Analysis

By: Robert S. Kaplan
Keywords: Cost Accounting; Strategy
Citation
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Kaplan, Robert S. "Strategic Cost Analysis." In Cost Accounting for the '90s: The Challenge of Technological Change. Montvale, NJ: National Association of Accountants, 1986.
  • June 2013
  • Teaching Note

Boston Children's Hospital: Measuring Patient Costs

By: Robert S. Kaplan
Keywords: Health Care; Activity-Based Costing; Hospitals; Costing; Time-Driven ABC; Activity Based Costing and Management; Health Industry
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Kaplan, Robert S. "Boston Children's Hospital: Measuring Patient Costs." Harvard Business School Teaching Note 913-419, June 2013.
  • January 1993 (Revised April 1993)
  • Case

Chadwick, Inc.: The Balanced Scorecard

By: Robert S. Kaplan
The pharmaceutical division of a diversified company has been asked to develop a Balanced Scorecard. Research and development projects take about ten years to bring a new product to the marketplace and the division depends on good relations and active feedback from its... View Details
Keywords: Balanced Scorecard; Performance Evaluation; Customer Relationship Management; Goals and Objectives; Customer Satisfaction; Research and Development; Marketplace Matching; Financial Condition; Product Launch; Pharmaceutical Industry
Citation
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Kaplan, Robert S. "Chadwick, Inc.: The Balanced Scorecard." Harvard Business School Case 193-091, January 1993. (Revised April 1993.)
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