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24 Sep 2018
Research & Ideas

How Cost Accounting is Improving Healthcare in Rural Haiti

by Carmen Nobel

The cost of healthcare in rural Haiti was found to vary widely, even inside the same health organization. A pioneering cost accounting system co-developed by Robert Kaplan was called in to determine the cause. Open for comment; Comment(s) posted.

24 Jan 2005
Research & Ideas

Rethinking Activity-Based Costing

by Robert S. Kaplan & Steven R. Anderson

Activity-based accounting looks great in the classroom, but too often fails in the field. In this Harvard Business Review excerpt, HBS professor Robert S. Kaplan along with Steven R. Anderson suggest a way around the obstacles. Closed for comment; 0 Comment(s) posted.

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Cost Accounting →

How Cost Accounting is Improving Healthcare in Rural Haiti

Rethinking Activity-Based Costing