 He is a co-founder, with David P. Norton, of ESM Software Group, and has been integrally involved in the thought leadership work of Palladium International and its past iterations (i.e., Palladium Group, Balanced Scorecard Collaborative, Renaissance Worldwide).Norton and Kaplan remain affiliated with Palladium.Time-Driven Activity-Based Costing (TDABC)

Kaplan and Steven Anderson co-developed time-driven activity-based costing, or TDABC, a methodology for companies to fully understand costs and to assist them to get on a simpler and more powerful path to increased profits.