Costing - Publications - Faculty & Research

Theory suggests that when transaction costs are low, corporations and stakeholders can minimize social costs by transacting to their mutual advantage, but when transaction costs are high, reducing social costs requires the intervention of a centralized institution.... View Details

Keywords: Cost vs Benefits; Cost; Corporate Social Responsibility and Impact; Business and Stakeholder Relations; Environmental Sustainability; Competitive Advantage; Cooperation

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23 Jan 2013
Working Paper Summaries

Cost of Capital Dynamics Implied by Firm Fundamentals

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

1990
Chapter

Cost of Product and Process Complexity

By: S. Datar, R. Banker, S. Kekre and T. Mukhopadhyay

Keywords: Complexity; Cost; Product Development; Business Processes

Citation

20 Dec 2006
Working Paper Summaries

The Demise of Cost and Profit Centers

Keywords: by Robert S. Kaplan

24 Feb 2014
News

Searching for the True Cost of Health Care

November 1992
Article

In Defense of Activity-Based Cost Management

By: Robert S. Kaplan

Keywords: Cost Management

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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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March 2017
Article

Variation in the Cost of Care for Primary Total Knee Arthroplasties

By: Derek A. Haas and Robert S. Kaplan

The study examined the cost variation across 29 high-volume U.S. hospitals for delivering a primary total knee arthroplasty without major complicating conditions. Hospital and physician personnel costs were calculated using time-driven activity-based costing.... View Details

Keywords: Cost Management; Performance Productivity; Health Care and Treatment; Health Industry

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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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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

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