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Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits
In the classroom, ABC looks like a great way to manage a company’s resources. But many executives who have tried to implement ABC on a large scale in their organizations have found the approach limiting and frustrating. Why? The employee surveys that companies used to estimate resources required for business activities proved too time-consuming, expensive, and irritating t ...more
Hardcover, 288 pages
Published April 1st 2007 by Harvard Business Review Press
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Robert S. Kaplan (born 1940) is Baker Foundation Professor at Harvard Business School, United States, and co-creator, together with David P. Norton, of the balanced scorecard, a means of linking a company's current actions to its long-term goals. Kaplan and Norton introduced the balanced scorecard method in their 1992 Harvard Business Review article, The Balanced Scorecard: Measures That Drive Per ...moreMore about Robert S. Kaplan...