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Robert S. Kaplan (* 1940) ist ein amerikan … Robert S. Kaplan (* 1940) ist ein amerikanischer Wirtschaftswissenschaftler. Er lehrt seit 1984 an der Harvard Business School, vorher war er an der Graduate School of Industrial Administration (GSIA) der Carnegie-Mellon-Universität tätig. Er ist außerdem Ehrendoktor der Universität Stuttgart, der Universität Łódź und der Universität Waterloo. Kaplan war maßgeblich an der Entwicklung zweier neuerer betriebswirtschaftlicher Konzepte beteiligt, dem activity-based costing und der Balanced Scorecard und gilt als einer der weltweit führenden Vordenker im Bereich der Kostenrechnung und des internen Rechnungswesens.rechnung und des internen Rechnungswesens.
, Роберт Каплан (англ. Robert S. Kaplan; род. 2 мая 1940, Нью-Йорк, Нью-Йорк) — профессор в Гарвардской школе бизнеса, исследователь стратегического менеджмента.
, 羅伯·卡普蘭（Robert S. Kaplan，1940年5月2日－）是美國哈佛商學 … 羅伯·卡普蘭（Robert S. Kaplan，1940年5月2日－）是美國哈佛商學院的會計學和貝克基金教授，以與建立平衡計分卡理論而聞名商務管理領域。有時也譯為羅伯特·科普朗。卡普蘭的平衡計分卡理論在1992年的哈佛商業評論雜誌上發表後廣受好評，此架構能協助公司穩健的往長期目標邁進，並適當的驅動績效。 卡普蘭出生於美國紐約。大學和研究所，就讀於麻省理工學院的電子工程。畢業後進入業界，做了兩年系統設計師和諮詢顧問。接著就讀康乃爾大學，並取得運籌學（Operations Research）博士學位。 卡普蘭教授主張的平衡計分卡理論與方法，已被美孚石油和西爾斯控股（Sears Holdings Corporation）公司採用。此方法將公司主管設定為飛行員，並利用一系列的指標，如同駕駛艙儀表板一樣，隨時可供檢測，並建議主管如何做出決策和制定謀略。卡普蘭教授還出版了講解成本會計，管理會計與等管理領域的教科書。他之前也曾在卡内基梅隆大学的（Tepper School of Business）擔任過院長一職。 2006年，卡普蘭教授獲得（American Accounting Association）的終身貢獻獎。同時也被列入（Accounting Hall of Fame）。on）的終身貢獻獎。同時也被列入（Accounting Hall of Fame）。
, Robert S. Kaplan (né le 2 mai 1940 à New Y … Robert S. Kaplan (né le 2 mai 1940 à New York) est un professeur à la Harvard Business School. Il a contribué à diffuser, la méthode ABC (activity-based costing), avec David Cooper, universitaire, et le tableau de bord prospectif ou tableau de bord équilibré (en anglais balanced scorecard), avec (en), consultant. Ce dernier outil est une méthode de management permettant de visualiser les objectifs stratégiques et d'analyser les relations de cause à effet entre eux. Cette méthode présentée et enseignée au début des années 1990, au sein de la Harvard Business School, puis a été adoptée par de nombreuses grandes entreprises américaines. Le tableau de bord prospectif permet aux managers de visualiser leurs performance avec des indicateurs, mais en comprenant mieux les chaînages causaux. L'outil sert à réviser la stratégie à terme, tout en compensant un certain nombre de défaillances de la comptabilité financière classique, ne permettant pas de traiter convenablement les capitaux immatériels.r convenablement les capitaux immatériels.
, Robert S. Kaplan (1940) is een Amerikaans … Robert S. Kaplan (1940) is een Amerikaans bedrijfseconoom. Hij studeerde elektrotechniek aan MIT en promoveerde in 1968 aan Cornell University op een onderwerp uit de Operations Research. Van 1968 tot 1984 doceerde hij accounting aan de Carnegie-Mellon Universiteit. Sinds 1984 is hij hoogleraar aan de Harvard Business School. Hij maakte in 1987 naam met zijn boek Relevance Lost, waarin hij de gangbare methoden van kostprijsberekening bekritiseerde en de grondslag legde voor het systeem van Activity Based Costing. Met introduceerde hij in 1992 het model van de Balanced Scorecard. 1992 het model van de Balanced Scorecard.
, روبرت كابلان (بالإنجليزية: Robert S. Kaplan) (و. 1940 م) هو اقتصادي، وأستاذ جامعي أمريكي، ولد في نيويورك.
, Robert S. Kaplan (nascido em 1940) é uma a … Robert S. Kaplan (nascido em 1940) é uma acadêmico de contabilidade gerencial e professor emérito de desenvolvimento de liderança e contabilidade na Harvard Business School (HBS), dos Estados Unidos, e co-criador, juntamente com David Norton, do método de gestão Balanced Scorecard (BSC) e co-fundador da Balanced Scorecard Collaborative. Robert Kaplan e David Norton introduziram o método BSC em seu artigo "O Balanced Scorecard: Medidas que impulsionam o desempenho" publicado em 1992 na Harvard Business Review (HBR). em 1992 na Harvard Business Review (HBR).
, Robert S. Kaplan (ur. 1940) – amerykański … Robert S. Kaplan (ur. 1940) – amerykański ekonomista, jeden z najpopularniejszych autorytetów naukowych w zakresie zarządzania, emerytowany profesor w Harvard Business School, twórca lub współtwórca 120 artykułów (z czego 15 zostało opublikowanych w Harvard Business Review) i 12 książek, w latach dziewięćdziesiątych XX wieku wraz z sporządził nowatorski system zarządzania. W 2006 otrzymał tytuł doktora honoris causa Uniwersytetu Łódzkiego.tora honoris causa Uniwersytetu Łódzkiego.
, Robert Samuel Kaplan (born 1940) is an American accounting academic, and Emeritus Professor of Leadership Development at the Harvard Business School. He is known as co-creator of Balanced Scorecard. together with David P. Norton.
, Robert Samuel Kaplan (New York, 2 maggio 1940) è un accademico statunitense della Harvard Business School, conosciuto come cocreatore, insieme a David P. Norton della scheda di valutazione bilanciata.
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Robert Samuel Kaplan (New York, 2 maggio 1940) è un accademico statunitense della Harvard Business School, conosciuto come cocreatore, insieme a David P. Norton della scheda di valutazione bilanciata.
, Роберт Каплан (англ. Robert S. Kaplan; род. 2 мая 1940, Нью-Йорк, Нью-Йорк) — профессор в Гарвардской школе бизнеса, исследователь стратегического менеджмента.
, روبرت كابلان (بالإنجليزية: Robert S. Kaplan) (و. 1940 م) هو اقتصادي، وأستاذ جامعي أمريكي، ولد في نيويورك.
, Robert Samuel Kaplan (born 1940) is an American accounting academic, and Emeritus Professor of Leadership Development at the Harvard Business School. He is known as co-creator of Balanced Scorecard. together with David P. Norton.
, Robert S. Kaplan (nascido em 1940) é uma a … Robert S. Kaplan (nascido em 1940) é uma acadêmico de contabilidade gerencial e professor emérito de desenvolvimento de liderança e contabilidade na Harvard Business School (HBS), dos Estados Unidos, e co-criador, juntamente com David Norton, do método de gestão Balanced Scorecard (BSC) e co-fundador da Balanced Scorecard Collaborative. Robert Kaplan e David Norton introduziram o método BSC em seu artigo "O Balanced Scorecard: Medidas que impulsionam o desempenho" publicado em 1992 na Harvard Business Review (HBR). em 1992 na Harvard Business Review (HBR).
, 羅伯·卡普蘭（Robert S. Kaplan，1940年5月2日－）是美國哈佛商學 … 羅伯·卡普蘭（Robert S. Kaplan，1940年5月2日－）是美國哈佛商學院的會計學和貝克基金教授，以與建立平衡計分卡理論而聞名商務管理領域。有時也譯為羅伯特·科普朗。卡普蘭的平衡計分卡理論在1992年的哈佛商業評論雜誌上發表後廣受好評，此架構能協助公司穩健的往長期目標邁進，並適當的驅動績效。 卡普蘭出生於美國紐約。大學和研究所，就讀於麻省理工學院的電子工程。畢業後進入業界，做了兩年系統設計師和諮詢顧問。接著就讀康乃爾大學，並取得運籌學（Operations Research）博士學位。 卡普蘭教授主張的平衡計分卡理論與方法，已被美孚石油和西爾斯控股（Sears Holdings Corporation）公司採用。此方法將公司主管設定為飛行員，並利用一系列的指標，如同駕駛艙儀表板一樣，隨時可供檢測，並建議主管如何做出決策和制定謀略。卡普蘭教授還出版了講解成本會計，管理會計與等管理領域的教科書。他之前也曾在卡内基梅隆大学的（Tepper School of Business）擔任過院長一職。 2006年，卡普蘭教授獲得（American Accounting Association）的終身貢獻獎。同時也被列入（Accounting Hall of Fame）。on）的終身貢獻獎。同時也被列入（Accounting Hall of Fame）。
, Robert S. Kaplan (* 1940) ist ein amerikan … Robert S. Kaplan (* 1940) ist ein amerikanischer Wirtschaftswissenschaftler. Er lehrt seit 1984 an der Harvard Business School, vorher war er an der Graduate School of Industrial Administration (GSIA) der Carnegie-Mellon-Universität tätig. Er ist außerdem Ehrendoktor der Universität Stuttgart, der Universität Łódź und der Universität Waterloo.ersität Łódź und der Universität Waterloo.
, Robert S. Kaplan (né le 2 mai 1940 à New Y … Robert S. Kaplan (né le 2 mai 1940 à New York) est un professeur à la Harvard Business School. Il a contribué à diffuser, la méthode ABC (activity-based costing), avec David Cooper, universitaire, et le tableau de bord prospectif ou tableau de bord équilibré (en anglais balanced scorecard), avec (en), consultant. Ce dernier outil est une méthode de management permettant de visualiser les objectifs stratégiques et d'analyser les relations de cause à effet entre eux. les relations de cause à effet entre eux.
, Robert S. Kaplan (ur. 1940) – amerykański … Robert S. Kaplan (ur. 1940) – amerykański ekonomista, jeden z najpopularniejszych autorytetów naukowych w zakresie zarządzania, emerytowany profesor w Harvard Business School, twórca lub współtwórca 120 artykułów (z czego 15 zostało opublikowanych w Harvard Business Review) i 12 książek, w latach dziewięćdziesiątych XX wieku wraz z sporządził nowatorski system zarządzania. W 2006 otrzymał tytuł doktora honoris causa Uniwersytetu Łódzkiego.tora honoris causa Uniwersytetu Łódzkiego.
, Robert S. Kaplan (1940) is een Amerikaans … Robert S. Kaplan (1940) is een Amerikaans bedrijfseconoom. Hij studeerde elektrotechniek aan MIT en promoveerde in 1968 aan Cornell University op een onderwerp uit de Operations Research. Van 1968 tot 1984 doceerde hij accounting aan de Carnegie-Mellon Universiteit. Sinds 1984 is hij hoogleraar aan de Harvard Business School. Hij maakte in 1987 naam met zijn boek Relevance Lost, waarin hij de gangbare methoden van kostprijsberekening bekritiseerde en de grondslag legde voor het systeem van Activity Based Costing. Met introduceerde hij in 1992 het model van de Balanced Scorecard. 1992 het model van de Balanced Scorecard.
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Robert Kaplan
, Robert S. Kaplan
, روبرت كابلان
, 羅伯·卡普蘭
, Каплан, Роберт (экономист)
|
