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  • 29 May 2014
  • Research & Ideas

Research Symposium 2014

the mission. Meanwhile, the Cleveland Clinic, The Mayo Clinic, Boston Children's Hospital, and other top hospitals are piloting a process called time-driven activity-based costing, which was pioneered at... View Details
Keywords: by Carmen Nobel; Accounting; Health
  • 08 May 2007
  • First Look

First Look: May 8, 2007

integration have barely occurred, and globalization's future is fragile. Cross-border mergers are running up against protectionism, and local economic stagnation may lead to a reversal of globalization that may persist for decades. The Innovation of View Details
Keywords: Martha Lagace
  • 01 Apr 2015
  • Research & Ideas

The Slow, Steady Battle to Fix Cancer Care

of many hospitals testing a process called time-driven activity-based costing (TDABC), which is meant to marry cost-measuring with value-based care. TDABC was pioneered by... View Details
Keywords: by Carmen Nobel; Health
  • 25 Oct 2016
  • First Look

October 25, 2016

high-volume U.S. hospitals for delivering a primary total knee arthroplasty without major complicating conditions. Hospital and physician personnel costs were calculated using time-driven View Details
Keywords: Sean Silverthorne
  • 13 Feb 2018
  • First Look

New Research and Ideas, February 13, 2018

for tracking the resources used by patients being treated for diverse medical conditions, as an input to a time-driven activity-based costing model. The results show... View Details
Keywords: Sean Silverthorne
  • 16 Mar 2010
  • First Look

First Look: March 16

learns that the most profitable 1% of the division's customers generate 100% of profits, and that two of the division's largest customers lose 50% of profits. The division has just finished a project to install a time-driven View Details
Keywords: Martha Lagace
  • 22 Dec 2015
  • First Look

December 22, 2015

Sakis, Shalini Rao, Daniela Saltzman, and George Serafeim Abstract—No abstract available. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=50239 December 2015 Journal of Vascular and Interventional Radiology Time-Driven... View Details
Keywords: Carmen Nobel
  • 20 Dec 2004
  • Research & Ideas

How an Order Views Your Company

executives were able to better price their products and services. It was now possible to price each transaction based on the value it created for the customer, as well as on its cost. As activity-based View Details
Keywords: by Sarah Jane Johnston
  • 09 Jun 2003
  • Research & Ideas

Incentives and Operational Excellence

selling it and breaking even. However, the incremental cost for studios to put an additional tape on the retailer's shelf is less than three dollars. Demand for an individual movie is highly uncertain and usually tapers off rapidly after... View Details
Keywords: by Martha Lagace
  • 14 Jul 2003
  • Research & Ideas

Keeping Your Balance With Customers

Industrial Era, product innovation and operations management predominated. Product innovation ensured the continuous flow of new products that would sustain growth or market share or both. Operations management ensured that costs and... View Details
Keywords: by Robert S. Kaplan & David P. Norton
  • 04 Sep 2018
  • First Look

New Research and Ideas, September 4, 2018

an electronic version of a patient questionnaire that had been designed and vetted by a group of subspecialty experts. We integrated that survey into our EHR. To assess the effects of our new EHR system and the new process flow for patients, we utilized View Details
Keywords: Dina Gerdeman
  • 28 Apr 2015
  • First Look

First Look: April 28

annual public outcomes report. They also introduce bundled payment contracts with three insurers for orthopedic surgeries and join a multi-hospital study for applying time-driven activity-based View Details
Keywords: Sean Silverthorne
  • 06 Mar 2018
  • First Look

First Look at Research and Ideas, March 6, 2018

Mahek A. Shah, and Kevin A. Schulman Abstract—The federal government mandated adoption of certified electronic health record systems (EHR), at least in part, to reduce administrative costs for physicians. This study used View Details
Keywords: Sean Silverthorne
  • 15 Dec 2015
  • First Look

December 15, 2015

https://www.hbs.edu/faculty/Pages/item.aspx?num=50180 October 22, 2015 Harvard Business Review The Mayo Clinic Model for Running a Value-Improvement Program By: Kaplan, Robert S., Derek A. Haas, Richard A. Helmers, March Rucci, and Meredith Brady Abstract—Applying View Details
Keywords: Carmen Nobel
  • 26 Jul 2010
  • Research & Ideas

Yes, You Can Raise Prices in a Downturn

to manage in the zone. Customer Relationship Management systems often supply the relevant data, but are they used? Activity-based costing methodologies (pioneered over two decades ago by Robert Kaplan and... View Details
Keywords: by Sean Silverthorne; Retail; Consumer Products
  • 30 Jan 2007
  • First Look

First Look: January 30, 2007

the economic foundations of activity-based costing and balanced scorecard, as generalized supply and demand curves. It argues, however, that management accounting systems should not be viewed solely through... View Details
Keywords: Martha Lagace
  • 17 Apr 2007
  • First Look

First Look: April 17, 2007

analyses by its accountant seem to indicate that small projects are more profitable than large projects. However, analysis of activities using activity-based costing reveals otherwise. With this new... View Details
Keywords: Martha Lagace
  • 12 Dec 2017
  • First Look

New Research and Ideas, December 12, 2017

Overall Cost Comparison of Gastrointestinal Endoscopic Procedures with Endoscopist- or Anesthesia-Supported Sedation by Activity-Based Costing Techniques By: Helmers, Richard... View Details
Keywords: Sean Silverthorne
  • 13 Jul 2010
  • First Look

First Look: July 13

(VM) as its Alpha Vendor, but the outdated industry pricing model created perverse incentives and could not capture O&M's costs. Together, O&M and VM created an activity-based pricing model: Total Supply Chain View Details
Keywords: Martha Lagace
  • 12 May 2009
  • First Look

First Look: May 12, 2009

and Low Unit of Measure services for VM, but they believed the pricing model in the industry was outdated. VM and O&M partnered to create the Total Supply Chain Cost (TSCC) pricing program, an View Details
Keywords: Martha Lagace

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