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Show Results For
- All HBS Web
(6,264)
- People (3)
- News (1,187)
- Research (4,408)
- Events (32)
- Multimedia (61)
- Faculty Publications (2,830)
- September 2001
- Background Note
Accounting for Computer Software Development Costs
By: Robert S. Kaplan and Tatiana Sandino
Summarizes the debate on accounting for computer software development costs. Provides a historical description of the development of standards on accounting of computer software development costs, both in the United States and internationally. Describes how, after much... View Details
Kaplan, Robert S., and Tatiana Sandino. "Accounting for Computer Software Development Costs." Harvard Business School Background Note 102-034, September 2001.
- December 1993 (Revised April 1994)
- Case
Polaroid: Managing Environmental Responsibilities and Their Costs
Costs relating to companies' impact on the environment are increasing at a dramatic rate. Thus, managing, measuring, and reporting of these costs has become an important issue for managers. Accounting for environmental responsibilities is one of the largest and most... View Details
Keywords: Cost; Corporate Social Responsibility and Impact; Accounting; Environmental Sustainability
Barth, Mary E., Marc J. Epstein, and Richard D.R. Stark. "Polaroid: Managing Environmental Responsibilities and Their Costs." Harvard Business School Case 194-052, December 1993. (Revised April 1994.)
- 2023
- Article
Comparison of COVID-19 Hospitalization Costs across Care Pathways: A Patient-level Time-driven Activity-based Costing Analysis in a Brazilian Hospital
By: Ricardo Bertoglio Cardoso, Miriam Allein Zago Marcolino, Milena Soriano Marcolino, Camila Felix Fortis, Leila Beltrami Moreira, Ana Paula Coutinho, Nadine Oliveira Clausell, Junaid Nabi, Robert S. Kaplan, Ana Paula Beck da Silva Etges and Carisi Anne Polanczyk
The COVID-19 pandemic raised awareness of the need to better understand where and how patient-level costs are incurred in health care organizations. This study used time-driven activity-based costing to estimate COVID-19 patient-level hospital costs in a Brazilian... View Details
Cardoso, Ricardo Bertoglio, Miriam Allein Zago Marcolino, Milena Soriano Marcolino, Camila Felix Fortis, Leila Beltrami Moreira, Ana Paula Coutinho, Nadine Oliveira Clausell, Junaid Nabi, Robert S. Kaplan, Ana Paula Beck da Silva Etges, and Carisi Anne Polanczyk. "Comparison of COVID-19 Hospitalization Costs across Care Pathways: A Patient-level Time-driven Activity-based Costing Analysis in a Brazilian Hospital." BMC Health Services Research 23, no. 198 (2023).
- October 1994
- Case
Yokohama Corporation, Ltd. (B): Cost Management System
Illustrates the budget planning process at a Japanese firm. Also describes a highly traditional cost accounting system, and shows how variances are used for performance measurement. View Details
Cooper, Robin, and Takeo Yoshikawa. "Yokohama Corporation, Ltd. (B): Cost Management System." Harvard Business School Case 195-108, October 1994.
- July 1978
- Article
On the Cost of Deposit Insurance When There Are Surveillance Costs
By: Robert C. Merton
Merton, Robert C. "On the Cost of Deposit Insurance When There Are Surveillance Costs." Journal of Business 51, no. 3 (July 1978): 439–452. (Chapter 20 in Continuous-Time Finance.)
- November 2009
- Background Note
Business Valuation and the Cost of Capital
By: Timothy A. Luehrman
This note is an introduction to the cost of capital as used in discounted cash flow valuation analyses. The note covers basic financial economic principles and practical problems encountered in calculating the cost of capital, especially WACC. It concludes with... View Details
Luehrman, Timothy A. "Business Valuation and the Cost of Capital." Harvard Business School Background Note 210-037, November 2009.
- February 1996 (Revised November 2003)
- Case
Indianapolis: Activity-Based Costing of City Services (A)
By: Robert S. Kaplan
A new administration in the City of Indianapolis is initially determined to privatize many municipal services. Before taking this action, however, the city managers want to know the current cost of performing these services with the municipal workers. Existing... View Details
Keywords: Cost Management; Public Sector; Activity Based Costing and Management; Service Delivery; Privatization; City; Indianapolis
Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (A)." Harvard Business School Case 196-115, February 1996. (Revised November 2003.)
- May 2016 (Revised August 2022)
- Case
RegionFly: Cutting Costs in the Airline Industry
By: Susanna Gallani and Eva Labro
RegionFly is a small, private airline specializing in ultra-premium services. Founded shortly after the "Golden Age of airline travel," RegionFly's financial performance had been strong for several decades. More recently, however, the results have taken a downward... View Details
Keywords: Recession; Downsizing; Profitability; Cost Management; Profit; Luxury; Competitive Strategy; Mergers and Acquisitions; Business Divisions; Logistics; Decision Making; Strategic Planning; Air Transportation Industry
Gallani, Susanna, and Eva Labro. "RegionFly: Cutting Costs in the Airline Industry." Harvard Business School Case 116-047, May 2016. (Revised August 2022.)
- 04 Nov 2013
- Research & Ideas
The Real Cost of Bribery
that launch anticorruption efforts grow their businesses more slowly than firms that don't, especially in regions where bribery is the expected norm. “If you think of the cost [of bribery] as just fines and regulatory actions, you're... View Details
Keywords: by Carmen Nobel
- 2010
- Chapter
Cost Structure Patterns in the Asset Management Industry
By: Dennis Campbell and Frances X. Frei
This chapter examines patterns in the cost structure of asset management firms and establishes two important trends in cost behavior. First, when revenues are growing, "indirect" costs related to sales, distribution, marketing, personnel, technology, and occupancy are... View Details
The Rising Cost of Consumer Attention
Attention is a necessary ingredient for effective advertising. The market for consumer attention (or “eyeballs”) has become so competitive that attention can be regarded as a currency. The rising cost of this ingredient in the marketplace is causing marketers to... View Details
- July 1993
- Article
Simultaneous Estimation of Cost Drivers
By: S. Datar, S. Kekre, T. Mukhopadhyay and K. Srinivasan
Keywords: Cost
Datar, S., S. Kekre, T. Mukhopadhyay, and K. Srinivasan. "Simultaneous Estimation of Cost Drivers." Accounting Review 68, no. 3 (July 1993): 602–614.
- January/February 1974
- Article
Assessing Computer Costs and Benefits
By: R. L. Nolan and Eric Knudsen
Nolan, R. L., and Eric Knudsen. "Assessing Computer Costs and Benefits." Journal of Systems Management 25, no. 1 (January/February 1974): 28–34.
- Summer 1981
- Article
Regulatory Cost Analysis: An Overview
By: David A. Garvin and Robert A. Leone
Garvin, David A., and Robert A. Leone. "Regulatory Cost Analysis: An Overview." Environmental Impact Assessment Review (Summer 1981).
- 07 Oct 2014
- Working Paper Summaries
Lifting the Veil: The Benefits of Cost Transparency
- August 1994
- Case
Komatsu Ltd. (B): Profit Planning and Product Costing
Describes Komatsu's profit planning and product costing systems. Komatsu can boast a high degree of employee dedication to achieving its profit plan. Also explores the logic behind the design of a new cost system at Komatsu that is less accurate at the product level... View Details
Cooper, Robin. "Komatsu Ltd. (B): Profit Planning and Product Costing." Harvard Business School Case 195-061, August 1994.
- Article
How Not to Cut Health Care Costs
By: Robert S. Kaplan and Derek A. Haas
Health care providers in much of the world are trying to respond to the tremendous pressure to reduce costs—but evidence suggests that many of their attempts are counterproductive, raising costs and sometimes decreasing the quality of care. Using evidence from field... View Details
Kaplan, Robert S., and Derek A. Haas. "How Not to Cut Health Care Costs." Harvard Business Review 92, no. 11 (November 2014): 116–122.
- 2012
- Article
The Cost and Timing of Financial Distress
By: Christopher Parsons
Assessments of the trade-off theory have typically compared the present value of tax benefits to the present value of bankruptcy costs. We verify that this comparison overwhelmingly favors tax benefits, suggesting that firms are under-leveraged. However, when we... View Details
Parsons, Christopher. "The Cost and Timing of Financial Distress." Journal of Financial Economics 105, no. 1 (July 2012): 62–81.
- 2011
- Working Paper
The Cost of Capital for Alternative Investments
By: Jakub W. Jurek and Erik Stafford
This paper studies the cost of capital for alternative investments. We document that the risk profile of the aggregate hedge fund universe can be accurately matched by a simple index put option writing strategy that offers monthly liquidity and complete transparency... View Details
Keywords: Cost of Capital; Financial Liquidity; Investment; Investment Return; Mathematical Methods; Risk and Uncertainty
Jurek, Jakub W., and Erik Stafford. "The Cost of Capital for Alternative Investments." Harvard Business School Working Paper, No. 12-013, September 2011. (NBER Working Paper Series, No. 19643, November 2013.)