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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. [8] They initially focused on manufacturing industry where increasing technology and productivity improvements have reduced the relative proportion of the direct costs of ...
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 .
Quizlet was founded in October 2005 by Andrew Sutherland, who at the time was a 15-year old student, [2] and released to the public in January 2007. [3] Quizlet's primary products include digital flash cards, matching games, practice electronic assessments, and live quizzes. In 2017, 1 in 2 high school students used Quizlet. [4]
Subsequently, Kaplan and David P. Norton included anonymous details of this balanced scorecard design in a 1992 article. [5] Although Kaplan and Norton's article was not the only paper on the topic published in early 1992, [10] it was a popular success, and was quickly followed by a second in 1993. [11]
Kaplan Financial Ltd is a British company providing training in accountancy and financial services. It was founded in 1958. Kaplan Financial is part of Kaplan, Inc., a subsidiary of Graham Holdings Company. Kaplan Financial has more than 48,000 students a year, both in the UK and overseas.
Kaplan, Inc. is an international educational services company that provides educational and training services to colleges, universities, businesses and individuals around the world. Founded in 1938 by Stanley Kaplan, [2] the company offers a variety of test preparation, certifications, and student support services. [1]