Costing - Publications - Faculty & Research - Harvard Business School

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August 3, 2012
Article

The High Cost of Pension Savings

By: Robert C. Pozen

27 Feb 2019
Research & Ideas

The Hidden Cost of a Product Recall

American emissions tests. Volkswagen estimated that fines, repairs, and legal costs would total more than $30 billion. And worse, the company ceded its command of America’s diesel car market—producing more than one-third of the models... View Details

Keywords: by Danielle Kost; Manufacturing; Consumer Products; Auto; Medical Devices & Supplies

March 2006
Background Note

A Note on Applying Dimensional Analysis to Understand Cost Drivers

Describes the basics of how to break down costs into productivity and input prices and then compare those cost drivers between competitors. View Details

Keywords: Cost Accounting; Competitive Strategy

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November 1992
Article

In Defense of Activity-Based Cost Management

By: Robert S. Kaplan

Keywords: Cost Management

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July–August 1977
Article

Controlling the Costs of Data Services

By: R. L. Nolan

Keywords: Cost; Data and Data Sets

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March 2001
Article

Option Value Does Not Equal Option Cost

By: Brian Hall and Kevin J. Murphy

Keywords: Value; Cost

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October 1994
Teaching Note

Yamatake-Honeywell Company, Ltd.: Activity-Based Costing System TN

By: Robin Cooper and Robert S. Kaplan

Keywords: Cost Accounting

February 1998 (Revised March 1998)
Case

Marriott Corporation: The Cost of Capital

By: Richard S. Ruback

Presents recommendations for hurdle rates of Marriott's divisions to select by discounting appropriate cash flows by the appropriate hurdle rate for each division. View Details

Keywords: Cost of Capital; Asset Pricing

2009
Case

Midland Energy Resources, Inc.: Cost of Capital: Brief Case No. 4129.

By: Timothy A. Luehrman and Joel L. Heilprin

The senior vice president of project finance for a global oil and gas company must determine the weighted average cost of capital for the company as a whole and each of its divisions as part of the annual capital budgeting process. The case uses comparable companies to... View Details

Keywords: Capital Budgeting; Cost of Capital; Energy Industry

November 1993
Article

Software Complexity and Software Maintenance Costs

By: R. Banker, S. Datar, C. Kemerer and D. Zweig

Keywords: Applications and Software; Cost

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08 May 2006
Research & Ideas

The Cost of Cutting in Line

Third, installing and operating these emergency counters is costly. In all research on the fairness of prices, customers agree that it is fair to reimburse companies for the cost of providing extra services. View Details

Keywords: by Sean Silverthorne

Article

The Innovation of Time-Driven Activity-Based Costing

By: Robert S. Kaplan and Steven R. Anderson

Keywords: Innovation and Invention; Activity Based Costing and Management

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2013
Working Paper

Full-cost Transfer Pricing and Cost Management

By: J. Bouwens and B. Steens

April 2001 (Revised September 2001)
Teaching Note

Cost of Capital at Ameritrade TN

By: Mark L. Mitchell and Erik Stafford

Teaching Note for (9-201-046). View Details

Keywords: Financial Services Industry

2002
Working Paper

Cost Reductions, Cost Padding and Stock Market Prices: The Chilean Experience with Price Cap Regulation

By: Rafael Di Tella and Alexander Dyck

January 1997
Background Note

Assigning Support Department Expenses to Production Cost Centers (B): Flexible Budgets

By: Robert S. Kaplan

Describes the use of flexible budgets to assign support/service department costs to production cost centers. View Details

Keywords: Cost; Financial Strategy; Budgets and Budgeting

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November–December 2014
Article

Using Time-Driven Activity-Based Costing to Identify Value-Improvement Opportunities in Healthcare

By: Robert S. Kaplan, Mary L. Witkowski, Megan Abbott, Alexis Guzman, Laurence Higgins, John Meara, Erin Padden, Apurva Shah, Peter Waters, Marco Weidemeier, Samuel Wertheimer and Thomas W. Feeley

As healthcare providers cope with pricing pressures and increased accountability for performance, they should be rededicating themselves to improving the value they deliver to their patients: better outcomes and lower costs. Time-driven activity-based costing offers... View Details

Keywords: Value Creation; Activity Based Costing and Management; Health Care and Treatment; Health Industry; United States; Europe

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1986
Working Paper

Price Competition with a Distribution of Switch Costs and Reservation Prices

By: Jerry R. Green and Suzanne Scotchmer

When there is a distribution of switch costs and of reservation prices for a good, and marginal cost of producing the good is zero, equilibrium in pure price strategies may (and sometimes must) exhibit price dispersion. Equilibrium may or may not exist, and there may... View Details

22 Jan 2014
Research & Ideas

High-Tech Immigrant Workers Don’t Cost US Jobs

are legal fees and recruiting costs for hiring immigrants, and that kind of stuff will quickly wipe out any underpayment that a firm would get off a $50,000 salary. So I don't have the belief that firms are using this to reduce the wage... View Details

Keywords: by Dina Gerdeman; Computer; Financial Services

23 Jan 2013
Working Paper Summaries

Cost of Capital Dynamics Implied by Firm Fundamentals

Keywords: by Matthew Lyle & Charles C.Y. Wang

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