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- All HBS Web
(1,176)
- People (2)
- News (294)
- Research (732)
- Events (4)
- Multimedia (7)
- Faculty Publications (477)
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- October 2000 (Revised March 2004)
- Background Note
Variance Analysis and Flexible Budgeting
By: Robert S. Kaplan
Facilitates the teaching of cases on variance analysis and flexible budgeting. Uses algebra, diagrams, and numerical examples to illustrate the calculation of price, quantity, and mix variances for revenues and costs, and a flexible budget for analyzing indirect and... View Details
Kaplan, Robert S. "Variance Analysis and Flexible Budgeting." Harvard Business School Background Note 101-039, October 2000. (Revised March 2004.)
- 28 Feb 2013
- News
Busting the budget
- 11 Aug 2003
- Research & Ideas
Why Budgeting Kills Your Company
The average billion-dollar company spends as many as 25,000 person-days per year putting together the budget. If this all paid off in shareholder return, that would be fine. But few organizations can make that claim. In fact, many firms now question the ROI of... View Details
Keywords: by Loren Gary
- May 2023 (Revised July 2024)
- Case
America's Budget Impasse, 2009–2023
By: Richard Vietor
In May of 2023, President Biden faced a crisis of debt. The debt ceiling was about to be breached, while House Republicans demanded cuts of $3.5 trillion if they were to raise the ceiling. President Biden refused. The case consists of excerpts from President Obama’s... View Details
Vietor, Richard. "America's Budget Impasse, 2009–2023." Harvard Business School Case 723-063, May 2023. (Revised July 2024.)
- March 1982 (Revised August 1985)
- Background Note
Marketing Planning, Programming, and Budgeting
Shapiro, Benson P. "Marketing Planning, Programming, and Budgeting." Harvard Business School Background Note 582-127, March 1982. (Revised August 1985.)
- Fast Answer
Advertising expenditures & budgets
sans-serif; font-size: 14px; line-height: 20px;" /> Provides data on over 300 industries' and top 1000 companies' ad budgets in tables. ... View Details
- 26 Nov 2001
- Op-Ed
Why Corporate Budgeting Needs To Be Fixed
Corporate budgeting is a joke, and everyone knows it. It consumes a huge amount of executives' time, forcing them into endless rounds of dull meetings and tense negotiations.... View Details
Keywords: by Michael C. Jensen
- July 1988
- Exercise
Capital Budgeting Exercises
By: David E. Bell
Keywords: Capital Budgeting
Bell, David E. "Capital Budgeting Exercises." Harvard Business School Exercise 189-021, July 1988.
- 2024
- Working Paper
Economic Budgeting for Endowment-Dependent Universities
By: John Y. Campbell, Jeremy C. Stein and Alex A. Wu
To understand their financial position, universities need to understand the long-term implications of their operating revenues and costs in relation to the financial assets they have available. Standard budgeting procedures that focus on one or two years at a time and... View Details
Campbell, John Y., Jeremy C. Stein, and Alex A. Wu. "Economic Budgeting for Endowment-Dependent Universities." Working Paper, March 2024.
- September 2012
- Teaching Note
Stryker Corporation: Capital Budgeting (TN)
By: Timothy A. Luehrman
This case examines some parts of Stryker Corporation's systems and procedures for approving and authorizing capital spending of many different types, including buildings, machinery, and working capital for existing businesses, as well as transactions with third parties... View Details
- 02 Mar 2010
- News
America's budget deficit needs bipartisan action
- April 1990
- Supplement
HCC Industries: The Budgeting Philosophy and What Happened, Video
Provides information on what happened after a major budget system change. View Details
Keywords: Budgets and Budgeting
Merchant, Kenneth A. "HCC Industries: The Budgeting Philosophy and What Happened, Video." Harvard Business School Video Supplement 890-518, April 1990.
- January 2021
- Supplement
Aster DM Healthcare: Budget Exercise
By: V.G. Narayanan and Amy Klopfenstein
In April 2020, Alisha Moopen, Deputy Managing Director of Aster DM Healthcare, a network of clinics, hospitals, and pharmacies in the Middle East and India, must create her company’s budget for the 2021 fiscal year in light of the onset of Covid-19. The pandemic had... View Details
Keywords: Decision Making; Decisions; Forecasting and Prediction; Judgments; Decision Choices and Conditions; Cost vs Benefits; Finance; Borrowing and Debt; Financial Institutions; Banks and Banking; Financial Condition; Financial Liquidity; Accounting; Budgets and Budgeting; Management; Crisis Management; Health Pandemics; Health Industry; Asia; India; United Arab Emirates; Dubai
- August 2007 (Revised January 2009)
- Case
Stryker Corporation: Capital Budgeting
By: Timothy A. Luehrman
Examines some parts of Stryker Corporation's systems and procedures for approving and authorizing capital spending of many different types, including buildings, machinery, and working capital for existing businesses, as well as transactions with third parties such as... View Details
Luehrman, Timothy A. "Stryker Corporation: Capital Budgeting." Harvard Business School Case 208-046, August 2007. (Revised January 2009.)
- 31 May 2012
- News
Robert Pozen on Budget Cuts, Deficit, Economy
- 1981
- Article
Federal Credit and the Shadow Budget
By: Dutch Leonard and Elisabeth H. Rhyne
Leonard, Dutch, and Elisabeth H. Rhyne. "Federal Credit and the Shadow Budget." Public Interest (1981).
- October 1978 (Revised March 1987)
- Background Note
Note on Advertising Budgeting
Farris, Paul W. "Note on Advertising Budgeting." Harvard Business School Background Note 579-085, October 1978. (Revised March 1987.)
- September 2007
- Supplement
Stryker Corporation: Capital Budgeting (CW)
By: Timothy A. Luehrman
Keywords: Capital Budgeting
- March 2018
- Article
Hospital Budget Systems are Holding Back Innovation
By: Robert S. Kaplan, Michael S. Jellinek and Derek A. Haas
Nearly 800 digital health startups were funded in 2017, an all-time high. Each of the new companies offers the hope of transforming the performance of the U.S. health care system. The audience for such innovation wants to be receptive: A recent American Hospital... View Details
Kaplan, Robert S., Michael S. Jellinek, and Derek A. Haas. "Hospital Budget Systems are Holding Back Innovation." Special Issue on HBR Insight Center: Health Care's New Frontier. Harvard Business Review (website) (March 2018).