Finance Kaplan Operations Tools 
Harvard Business Review
OCTOBER 14, 2013
Kaplan and Michael E. To obtain an understanding of the costs, the center is applying a combination of two management tools: process mapping from industrial engineering and activity-based costing from accounting. Health Operations' Leading Health Care Innovation: Editor’s Welcome. Coaching Physicians to Become Leaders.
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. SCF’s focus on relationships is mirrored in its approach to finance.
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