Publications

2014
Working Paper

The Cost of Friendship

By: Paul A. Gompers, Vladimir Mukharlyamov and Yuhai Xuan

We investigate how personal characteristics affect people's desire to collaborate and whether this attraction enhances or detracts from performance in venture capital. We find that venture capitalists who share the same ethnic, educational, or career background are... View Details

Keywords: Venture Capital; Partners and Partnerships; Decision Making; Identity

11 Apr 2007
Research & Ideas

Adding Time to Activity-Based Costing

To improve any business, managers need to understand how much it costs to produce a profitable product. It seems a simple task, but the process of securing and analyzing the data can be incredibly complex and organizationally taxing. In... View Details

Keywords: by Sarah Jane Gilbert

01 Jan 2017
News

Managing Healthcare Costs and Value

November 1980 (Revised December 1982)
Background Note

Cost Systems Analysis

February 2023
Teaching Note

Cost Plus Drugs

By: Alexander J. MacKay

Teaching Note for HBS Case No. 723-362. View Details

2003
Working Paper

Time-Driven Activity-Based Costing

By: Robert S. Kaplan and Steven R. Anderson

15 Dec 2014
News

The Benefits of Cost Transparency

1998
Book

Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance

By: Robert S. Kaplan and Robin Cooper

Keywords: Cost vs Benefits

18 Feb 2019
News

The High Cost of Love

25 Sep 2019
News

The Economic Cost of Physician Burnout

September 1992 (Revised May 2004)
Background Note

Activity Accounting--Another Way to Measure Costs

By: William J. Bruns Jr.

Explains the principal differences between traditional cost accounting systems and activity-based costing systems. View Details

Keywords: Cost Accounting

Educators

winter 1990
Article

Accounting for Technology Costs

By: Robert S. Kaplan

Keywords: Accounting; Information Technology; Cost

15 Mar 2021
Working Paper Summaries

The Health Costs of Cost-Sharing

Keywords: by Amitabh Chandra, Evan Flack, and Ziad Obermeyer

Web

Annual Cost of Attendance - MBA

Annual Cost of Attendance Annual Cost of Attendance Tuition Assistance Additional Harvard Funding External Funding Student Loans 101 Evaluating Sponsorships Annual Cost of... View Details

2020
Working Paper

The Cost of Anonymous Lemons

By: Amar Bhidé

Rules that restrict information required in negotiated private transactions have spurred a vast increase in the scope of anonymous financial markets, particularly in the US. The subtle costs of the information restricting rules raise questions about the social value of... View Details

Keywords: Information Asymmetry; Securities; Securitization; Regulation; Liquidity; Information; Financial Markets; Governing Rules, Regulations, and Reforms; Financial Liquidity

January 2020
Article

Using Time-Driven Activity-Based Costing to Demonstrate Value in Perioperative Care: Recommendations and Review from the Society for Perioperative Assessment and Quality Improvement

By: O. Allin, R. D. Urman, A. F. Edwards, J. D. Blitz, K. J. Pfeifer, T. W. Feeley and A. M. Bader

A shift in health care payment models from volume toward value-based incentives will require deliberate input into systems development from both perioperative clinicians and administrators to ensure appropriate recognition of the value of all services... View Details

Keywords: Value-based Health Care; Outcomes; Time-Driven Activity-Based Costing; Health Care and Treatment; Cost Management; Value; Activity Based Costing and Management

September 8, 1999
Article

Cost of Giving

By: John Quelch and William Conner

March 1994 (Revised November 1994)
Case

Komatsu Ltd. (A): Target Costing System

Komatsu, a leading manufacturer of construction equipment, seeks to expand aggressively through the 1990s. Key to its competitiveness is a strict adherence to target costs throughout the product development process. Komatsu conducts several design-for-manufacturability... View Details

Keywords: Cost; Machinery and Machining; Expansion; Product Development; Manufacturing Industry

Educators

January 2005 (Revised March 2005)
Case

Parisian: productivity and selling cost

By: Rajiv Lal and Arar Han

Presents the dilemma facing George Jones with respect to the high selling cost at Parisian Department Stores. The challenges to be considered reflect issues at different levels of the organization, including individual salespeople, the store itself, and the merchandise... View Details

Keywords: Cost; Executive Compensation; Production; Sales; Salesforce Management; Motivation and Incentives; Retail Industry

Educators