Health Care Spending - Publications - Faculty & Research

Teaching

Overview

Teaching Fellow - Transforming Health Care Delivery (THCD) at Harvard Business School - Taught by Ariel Stern Spring 2022, Spring 2023
Teaching Fellow - Introduction to System Dynamics for Executive MBAs at MIT Sloan - Taught by John Sterman and David... View Details

03 Oct 2013
News

How to Design a Bundled Payment Around Value

Research Summary

Overview

By: Robert S. Kaplan

Kaplan introduced time-driven activity-based costing (TDABC) to provide the cost component in Michael Porter's Value Based Health Care framework of delivering superior patient outcomes at lower societal cost. TDABC is becoming the global standard for health care... View Details

Article

Are Cost Advantages from a Modern Indian Hospital Transferable to the United States?

By: R. S. Kaplan, F. Erhun, V.G. Narayanan, B. Mistry and K. Brayton, et al

We use time-driven activity-based costing to estimate the cost of personnel and space for an elective coronary artery bypass graft (CABG) surgery at two U.S. hospitals, Intermountain and Baylor Heart, and Narayana Health (NH), in India. All three hospitals use modern... View Details

Keywords: Time-Driven Activity-Based Costing; Health Care and Treatment; Cost; Organizational Structure; Performance Efficiency; India; United States

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30 Aug 2016
First Look

August 30, 2016

amount of each resource available and more on how people both think about and choose to spend those resources. Overall, focusing on time leads to greater happiness than focusing on money. Moreover, people enjoy greater happiness from... View Details

Keywords: Carmen Nobel

20 May 2016
News

MatchMiner Wins Harvard Business School Kraft Precision Trials Challenge

Research Summary

Cost Management Systems

By: Robert S. Kaplan

Robert S. Kaplan continues to explore the design and use of activity-based cost management systems for manufacturing and service companies. His most recent work, done collaboratively with Professor Michael E. Porter, applies time-driven activity-based costing (TDABC)... View Details

13 Oct 2016
Video

The Crash and the Fix of Healthcare.gov

15 Apr 2020
News

Staying Healthy Indoors, the past and Future of Power, and Shoe Libraries: Books in Brief

22 Sep 2009
First Look

First Look: September 22

and conclude with a discussion of its role in strengthening institutional theory as well as, more broadly, the field of organization studies. Purchase the article ($15): http://www.informaworld.com/smpp/content~db=all~content=a913246271 The Shifting Mission of View Details

Keywords: Martha Lagace

16 Oct 2013
News

Public Reporting, Consumerism, and Patient Empowerment

26 Nov 2013
First Look

First Look: November 26

http://www.ajmc.com/publications/issue/2013/2013-1-vol19-n9/Testimonials-Do-Not-Convert-Patients-From-Brand-to-Generic-Medication August 2013 Health Affairs Lessons from England's Health View Details

Keywords: Sean Silverthorne

24 Sep 2018
Research & Ideas

How Cost Accounting is Improving Healthcare in Rural Haiti

Medical records at a healthcare clinic in Lascahobas, Haiti. Ryan McBain A few years ago, the Boston-based nonprofit health care organization Partners in Health (PIH) set out... View Details

Keywords: by Carmen Nobel; Health

31 Dec 2010
News

2010 James A. Hamilton Award from the American College of Healthcare Executives

November 2011 (Revised May 2013)
Case

The Freelancers Union (A)

By: Michel Anteby and Erin McFee

Sara Horowitz faces a major strategic decision. Founder and CEO of the Freelancers Union, Horowitz has worked tirelessly to operationalize her new mutualist ideals, which comprise collective strength, independence, and shared protections. In 2008, she plans to move the... View Details

Keywords: Labor Unions

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Article

A Feasibility Study Using Time-driven Activity-based Costing as a Management Tool for Provider Cost Estimation: Lessons from the National TB Control Program in Zimbabwe in 2018

By: J. Chirenda, B. Nhlema Simwaka, C. Sandy, K. Bodnar, S. Corbin, P. Desai, T. Mapako, S. Shamu, C. Timire, E. Antonio, A. Makone, A. Birikorang, T. Mapuranga, M. Ngwenya, T. Masunda, M. Dube, E. Wandwalo, L. Morrison and R. S. Kaplan

Background: This study used process maps and time-driven activity-based costing to document TB service delivery processes. The analysis identified the resources required to sustain TB services in Zimbabwe, as well as several opportunities for more effective and... View Details

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

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