Harvard Business Review

OCTOBER 14, 2013

But the very existence of these cross-subsidies is symptomatic of deep flaws in the health care reimbursement system. Kaplan and Michael E. Project team members with finance expertise contribute by supplying the cost rate for each person and equipment involved in the care processes.

Health Care 8

Health Care Kaplan Porter Cost 8

Harvard Business Review

APRIL 19, 2011

Non-profit corporations may not be providing a financial return to investors or owners, but they still capture value to finance activities with contributions, grants, and service revenue. Government agencies are financed by taxes, fees, and service revenue, but are still accountable to deliver citizen value at scale.

Business Model 14

Business Model Kaplan Finance Health Care 14

Harvard Business Review

OCTOBER 9, 2015

“The proper goal for any health care delivery system is to improve the value delivered to patients … To properly manage value, both outcomes and cost must be measured at the patient level,” Harvard’s Robert Kaplan and Michael Porter tell us. But, why do we only define patient value by outcomes and cost?

Health Care 8

Health Care Cost Kaplan Porter 8

Harvard Business Review

OCTOBER 22, 2015

The HBS team has been using Time-Driven Activity-Based Costing (TDABC), an approach initially proposed by one of us (Bob Kaplan) and Michael Porter, to help providers pursue the value-based delivery of care. One of the team’s central findings is that TDABC cannot be delegated to the finance function. Select a project team.

Mayo 8

Mayo Health Care Committee Project 8