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- Article
Competition and Cost Accounting
By: V.G. Narayanan and Michael Smith
The central theme of Competition and Cost Accounting is that strategic considerations may make it desirable for a firm to have divisions and product managers internalize something other than their true costs. In the case of transfer prices, a high transfer price... View Details
Keywords: Cost Allocation; Transfer Pricing; Decentralization; Bertrand And Cournot Competition; Cost Accounting
Narayanan, V.G., and Michael Smith. "Competition and Cost Accounting." Foundations and Trends® in Accounting 7, no. 3 (2012): 131–195. (Published: 11 April 2013.)
- Web
Teaching Cases - Institute For Strategy And Competitiveness
examining several options for expansion and growth. International Hopital Universitaire de Mirebalais, Partners in Health in Haiti The Lancet Commission on Global Surgery Teaching Cases, Vol. 1 Robert S. Kaplan, Bipin Mistry View Details
- Web
Cases & Teaching Notes - Institute For Strategy And Competitiveness
outcomes for every patient. January 2018 HBS Case Collection Medtronic: Navigating a Shifting Healthcare Landscape by Robert S. Kaplan, Michael E. Porter, Thomas W. Feeley and Alee Hernandez Medtronic is adapting its strategy to changes... View Details
- Research Summary
A Strategic Rationale for Having Overconfident Managers, 2004
We analyze whether it might be desirable for a firm to hire an overconfident manager for strategic reasons. We analyze a tournament type version of Bertrand competition and a linear demand Cournot model. In each case there is an R&D stage where firms can invest in cost... View Details
- 01 Sep 2007
- News
MBAs Chosen for Leadership Fellows Program
Ten new MBAs have taken positions with nonprofit and public-sector organizations with the help of the School’s Leadership Fellows program. Now in its sixth year, the program provides fellows with one-year appointments at a View Details