| Overview | Biography | Publications & Course Materials | Current Research | Areas of Interest |
Performance Management Systems
Kaplan's research on performance management systems includes further study of The Balanced Scorecard, a strategic measurement and management system that links strategic objectives to: financial performance, customer performance -- including the value proposition to attract and retain targeted customers, innovation, internal business processes, and learning and improvement. He is currently exploring how to extend the Balanced Scorecard for inter-organizational alignment with customers, suppliers, and strategic alliance partners, and how to integrate enterprise risk management into the BSC strategy execution system.
Cost Management Systems
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 has focused on time-driven activity-based costing (TDABC), an approach that enables ABC to become a simpler, more powerful, and more flexible approach. In teaching cases, journal articles, monographs, and textbooks Kaplan has documented the activity-based costing systems being installed by companies worldwide to measure more accurately the profitability of their product lines, customers, channels, and facilities. The research has also led to embedding TDABC in a process that links strategic planning to resource capacity planning and dynamic budgeting.