cost - Publications - Faculty & Research

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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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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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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23 Jan 2013
Working Paper Summaries

Cost of Capital Dynamics Implied by Firm Fundamentals

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

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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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

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14 Nov 2019
Video

Health Minute: How Entrepreneurs Can Reduce Health Care Costs

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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28 May 2019
News

Physician Burnout Costs the U.S. Billions of Dollars Each Year

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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Article

The Counterfeit Self: The Deceptive Costs of Faking It

By: Francesca Gino, Michael I. Norton and Dan Ariely

Although people buy counterfeit products to signal positive traits, we show that wearing counterfeit products makes individuals feel less authentic and increases their likelihood of both behaving dishonestly and judging others as unethical. In four experiments,... View Details

Keywords: Judgments; Ethics; Brands and Branding; Product; Behavior; Personal Characteristics

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June 2018
Article

Cost of Experimentation and the Evolution of Venture Capital

By: Michael Ewens, Ramana Nanda and Matthew Rhodes-Kropf

We study how technological shocks to the cost of starting new businesses have led the venture capital model to adapt in fundamental ways over the prior decade. We both document and provide a framework to understand the changes in the investment strategy of VCs in... View Details

Keywords: Innovation; Investing; Abandonment Option; Technological Innovation; Venture Capital; Investment