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) to measure and manage the costs of health care delivery. Currently, he is leading pilot projects in about a dozen hospitals to demonstrate the feasibility and benefits of this approach.