Robert S. Kaplan oor Nederlands
Robert S. Kaplan
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Robin Cooper and Robert S. Kaplan, proponents of the Balanced Scorecard, brought notice to these concepts in a number of articles published in Harvard Business Review beginning in 1988.
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Robert S. Kaplan on balanced scorecard, books, vision and more... | Call TheONE
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Originally published in 1992, Robert S. Kaplan and David P. Norton introduced the Balanced Scorecard as a way to measure how companies are meeting their objectives and implementing their strategy.
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In an article in the Harvard Business Review of October 2005, Robert S. Kaplan and David P. Norton state that their research reveals that on average 95% of a company's employees are unaware of its strategy or do not understand it.
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Activity-based costing was first clearly defined in 1987 by Robert S. Kaplan and W. Bruns as a chapter in their book Accounting and Management: A Field Study Perspective.[7] They initially focused on manufacturing industry where increasing technology and productivity improvements have reduced the relative proportion of the direct costs of labor and materials, but have increased relative proportion of indirect costs.
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