Keywords: Cost Accounting;
Citation:
Kaplan, Robert S., and Susanna Gallani. "Cost Variance Analysis." Harvard Business School Background Note 117-006, October 2016. (Revised October 2018.) View Details
Case | HBS Case Collection | September 2016 (Revised October 2018) Springfield Hospitalby Susanna Gallani and Robert Kaplan |
One of the key roles of costing systems is to support the evaluation of performance and facilitate appropriate resource allocations. Through participation in a comparative cost study, management at Springfield Hospital, known for its heavy focus on operational excellence, become aware of opportunities for further improvement. Analysis of the differences in costs, uses, and allocations of resources will inform management in the decision and implementation of strategic plans. This case stimulates reflections on the importance of costing systems, in particular Time-Driven Activity Based Costing, and variance analysis as decision support mechanisms.
Keywords: Time-Driven Activity-Based Costing; Variance Analysis; Activity Based Costing and Management; Health Care and Treatment; Health Industry;
Gallani, Susanna, and Robert Kaplan. "Springfield Hospital." Harvard Business School Case 117-025, September 2016. (Revised October 2018.)
Background Note | HBS Case Collection | October 2016 (Revised October 2018)
Robert S. Kaplan and Susanna Gallani
Keywords: Cost Accounting;
Citation:
Kaplan, Robert S., and Susanna Gallani. "Cost Variance Analysis." Harvard Business School Background Note 117-006, October 2016. (Revised October 2018.) View DetailsCase | HBS Case Collection | September 2016 (Revised October 2018)
Susanna Gallani and Robert Kaplan
Keywords: Time-Driven Activity-Based Costing; Variance Analysis; Activity Based Costing and Management; Health Care and Treatment; Health Industry;
Citation:
Gallani, Susanna, and Robert Kaplan. "Springfield Hospital." Harvard Business School Case 117-025, September 2016. (Revised October 2018.) View DetailsArticle | Health Management, Policy and Innovation | 2019
Robert S. Kaplan and Michael E. Porter
Keywords: outcomes reporting; outcomes measurement; Medicare; Medicaid; Health Care and Treatment; Outcome or Result; Measurement and Metrics;
Citation:
Kaplan, Robert S., and Michael E. Porter. "Mandate Outcomes Reporting." Health Management, Policy and Innovation 4, no. 3 (2019). View DetailsWorking Paper | HBS Working Paper Series | 2019
Intelligent Design of Inclusive Growth Strategies
Robert S. Kaplan, George Serafeim and Eduardo Tugendhat
Keywords: inclusion; sustainability; performance measures; Environmental Sustainability; Social Issues; Strategy; Governance; Corporate Social Responsibility and Impact; Business and Stakeholder Relations;
Citation:
Kaplan, Robert S., George Serafeim, and Eduardo Tugendhat. "Intelligent Design of Inclusive Growth Strategies." Harvard Business School Working Paper, No. 20-050, October 2019. View DetailsWorking Paper | HBS Working Paper Series | 2019
The Effect of Systems of Management Controls on Misreporting
Aishwarrya Deore, Susanna Gallani and Ranjani Krishnan
Keywords: directing controls; misreporting; mission statements; participative budgeting; stewardship theory; systems of management controls; Management Systems; Governance Controls; Mission and Purpose; Financial Reporting;
Citation:
Deore, Aishwarrya, Susanna Gallani, and Ranjani Krishnan. "The Effect of Systems of Management Controls on Misreporting." Harvard Business School Working Paper, No. 20-053, October 2019. View Details