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Show Results For
- All HBS Web
(3,532)
- People (1)
- News (553)
- Research (2,696)
- Events (10)
- Multimedia (8)
- Faculty Publications (1,441)
- Article
Management Accounting and Control: Lessons for and from the World's Tiniest Businesses
By: Srikant M. Datar, Marc J. Epstein and Kristi Yuthas
The article discusses skills microentrepreneurs need to manage and expand their businesses. After interviewing hundreds of microfinance clients around the globe, the authors were able to identify five tools drawn from management accounting where improved knowledge... View Details
Keywords: Governance Controls; Expansion; Business or Company Management; Microfinance; Cost Management; Risk Management; Budgets and Budgeting; Accounting; Opportunities
Datar, Srikant M., Marc J. Epstein, and Kristi Yuthas. "Management Accounting and Control: Lessons for and from the World's Tiniest Businesses." Strategic Finance 91, no. 5 (November 2009).
- 2023
- Article
Probabilistically Robust Recourse: Navigating the Trade-offs between Costs and Robustness in Algorithmic Recourse
By: Martin Pawelczyk, Teresa Datta, Johannes van-den-Heuvel, Gjergji Kasneci and Himabindu Lakkaraju
As machine learning models are increasingly being employed to make consequential decisions in real-world settings, it becomes critical to ensure that individuals who are adversely impacted (e.g., loan denied) by the predictions of these models are provided with a means... View Details
Pawelczyk, Martin, Teresa Datta, Johannes van-den-Heuvel, Gjergji Kasneci, and Himabindu Lakkaraju. "Probabilistically Robust Recourse: Navigating the Trade-offs between Costs and Robustness in Algorithmic Recourse." Proceedings of the International Conference on Learning Representations (ICLR) (2023).
- September 2023 (Revised September 2024)
- Technical Note
Measuring and Managing Social Impact
By: Brian Trelstad, Gerald Chertavian and Susan Pinckney
A brief overview of how to measure social impact at nonprofits, social organizations, and impact investments. View Details
Keywords: Analysis; Change; Transformation; Decision Making; Cost vs Benefits; Decision Choices and Conditions; Decisions; Forecasting and Prediction; Public Sector; Entrepreneurship; Social Entrepreneurship; Fairness; Entrepreneurial Finance; Governance; Governing and Advisory Boards; Policy; Innovation and Management; Knowledge Acquisition; Knowledge Use and Leverage; Goals and Objectives; Growth and Development Strategy; Growth Management; Management Analysis, Tools, and Techniques; Management Practices and Processes; Resource Allocation; Measurement and Metrics; Standards; Strength and Weakness; Mission and Purpose; Success; Performance; Performance Evaluation; Philanthropy and Charitable Giving; Strategic Planning; Programs; Risk and Uncertainty; Social Enterprise; Non-Governmental Organizations; Social Issues; United States
Trelstad, Brian, Gerald Chertavian, and Susan Pinckney. "Measuring and Managing Social Impact." Harvard Business School Technical Note 324-017, September 2023. (Revised September 2024.)
- 2018
- Working Paper
Detecting Anomalies: The Relevance and Power of Standard Asset Pricing Tests
By: Malcolm Baker, Patrick Luo and Ryan Taliaferro
The two standard approaches for identifying capital market anomalies are cross-sectional coefficient tests, in the spirit of Fama and MacBeth (1973), and time-series intercept tests, in the spirit of Jensen (1968). A new signal can pass the first test, which we label a... View Details
Keywords: Investment Management; Anomalies; Portfolio Construction; Transaction Costs; Investment; Management; Asset Pricing; Market Transactions; Cost
Baker, Malcolm, Patrick Luo, and Ryan Taliaferro. "Detecting Anomalies: The Relevance and Power of Standard Asset Pricing Tests." Working Paper, July 2018.
- April 2014
- Article
The Cost of High-Powered Incentives: Employee Gaming in Enterprise Software Sales
By: Ian Larkin
This paper investigates the pricing distortions that arise from the use of a common non-linear incentive scheme at a leading enterprise software vendor. The empirical results demonstrate that salespeople are adept at gaming the timing of deal closure to take advantage... View Details
Keywords: Incentives; Motivation; Compensation; Gaming; Sales Force Management; Motivation and Incentives; Salesforce Management; Software; Compensation and Benefits; Information Technology Industry
Larkin, Ian. "The Cost of High-Powered Incentives: Employee Gaming in Enterprise Software Sales." Journal of Labor Economics 32, no. 2 (April 2014): 199–227.
- May 2021
- Article
Value-Based Healthcare in Urology: A Collaborative Review
By: Chanan Reitblat, Paul A. Bain, Michael E. Porter, David N. Bernstein, Thomas W. Feeley, Markus Graefen, Santosh Iyer, Matthew J. Resnick, C.J. Stimson, Quoc-Dien Trinh and Boris Gershman
Context:
In response to growing concerns over rising costs and major variation in quality, improving value for patients has been proposed as a fundamentally new strategy for how healthcare should be delivered, measured, and... View Details
In response to growing concerns over rising costs and major variation in quality, improving value for patients has been proposed as a fundamentally new strategy for how healthcare should be delivered, measured, and... View Details
Keywords: Value-based Healthcare; Integrated Practice Units; Outcome Measurement; Time-Driven Activity-Based Costing; Health Care and Treatment; Value; Cost Management; Strategy; Outcome or Result; Measurement and Metrics
Reitblat, Chanan, Paul A. Bain, Michael E. Porter, David N. Bernstein, Thomas W. Feeley, Markus Graefen, Santosh Iyer, Matthew J. Resnick, C.J. Stimson, Quoc-Dien Trinh, and Boris Gershman. "Value-Based Healthcare in Urology: A Collaborative Review." European Urology 79, no. 5 (May 2021): 571–585.
- 2006
- Article
Capital Budgeting: The Role of Cost Allocations
By: Ian D. Gow and Stefan Reichelstein
A common issue for firms is how to allocate capital resources to various investment alternatives. An extensive and long-standing literature in finance has examined various aspects of capital budgeting, including capital constraints, the determination of discount rates,... View Details
Keywords: Capital Budgeting; Resource Allocation; Performance Evaluation; Cost Management; Research; Investment; Cash Flow; Risk Management; Performance Capacity
Gow, Ian D., and Stefan Reichelstein. "Capital Budgeting: The Role of Cost Allocations." Operations Research Proceedings (2006): 115–122.
- June 2010
- Article
Quality Management and Job Quality: How the ISO 9001 Standard for Quality Management Systems Affects Employees and Employers
By: David I. Levine and Michael W. Toffel
Several studies have examined how the ISO 9001 Quality Management System standard predicts changes in organizational outcomes such as profits. This is the first large-scale study to explore how employee outcomes such as employment, earnings, and health and safety... View Details
Keywords: Quality; Management; Standards; Employees; Wages; Organizations; Profit; Safety; Health; Policy
Levine, David I., and Michael W. Toffel. "Quality Management and Job Quality: How the ISO 9001 Standard for Quality Management Systems Affects Employees and Employers." Management Science 56, no. 6 (June 2010): 978–996. (Appendix. Profiled by industry practitioners in Quality Digest, Quality Progress, ANSI-ASQ National Accreditation Board (ANAB).)
- 2012
- Chapter
Consumer-Driven Health Care: Conquering Health Care Cost and Quality Demons
Keywords: Health Care and Treatment; Cost Management; Quality; Demand and Consumers; Health Industry
Herzlinger, Regina E. "Consumer-Driven Health Care: Conquering Health Care Cost and Quality Demons." In Accountability and Responsibility in Health Care: Issues in Addressing an Emerging Global Challenge. Vol. 1, edited by Bruce Rosen, Avi Israeli, and Stephen Shortell. World Scientific Series in Global Healthcare Economics and Public Policy. World Scientific, 2012.
- 13 Jun 2018
- Sharpening Your Skills
That Costs HOW Much?
graphicola Price is important to consumers not just because it determines whether they can afford to purchase that purse or patio set. The cost of an item sets the buyer's expectations as to how the product or service will perform View Details
- October 1992 (Revised September 1993)
- Case
L.L. Bean, Inc.: Item Forecasting and Inventory Management
L.L. Bean must make stocking decisions on thousands of items sold through its catalogs. In many cases, orders must be placed with vendors twelve or more weeks before a catalog lands on a customer's doorstep, and commitments cannot be changed thereafter. As a result,... View Details
Keywords: Forecasting and Prediction; Risk Management; Cost Management; Risk and Uncertainty; Demand and Consumers; Order Taking and Fulfillment; Retail Industry; United States
Schleifer, Arthur, Jr. "L.L. Bean, Inc.: Item Forecasting and Inventory Management." Harvard Business School Case 893-003, October 1992. (Revised September 1993.)
- September–October 2020
- Article
Managing Churn to Maximize Profits
By: Aurelie Lemmens and Sunil Gupta
Customer defection threatens many industries, prompting companies to deploy targeted, proactive customer retention programs and offers. A conventional approach has been to target customers either based on their predicted churn probability or their responsiveness to a... View Details
Keywords: Churn Management; Defection Prediction; Loss Function; Stochastic Gradient Boosting; Customer Relationship Management; Consumer Behavior; Profit
Lemmens, Aurelie, and Sunil Gupta. "Managing Churn to Maximize Profits." Marketing Science 39, no. 5 (September–October 2020): 956–973.
The Hidden Costs of Working Multiple Jobs: Implications for Spending Behavior and Wellbeing
To cope with the economic pressures of inflation and rising costs of living, it has become increasingly common for individuals to rely on multiple jobs. This trend has been further fueled by the growing availability of remote work, gig opportunities, and... View Details
- 2010
- Simulation
Marketing Simulation: Managing Segments and Customers
By: Das Narayandas
In this single-player simulation, students assume the position of CEO of a medical motor manufacturer and are tasked with executing a successful business-to-business marketing strategy over a period of twelve fiscal quarters. Students determine all aspects of the... View Details
Keywords: Marketing Strategy; Salesforce Management; Distribution Channels; Price; Product Positioning; Customer Relationship Management; Profit; Revenue; Cost vs Benefits; Policy; Manufacturing Industry
Narayandas, Das. "Marketing Simulation: Managing Segments and Customers." Simulation and Teaching Note. Harvard Business Publishing, 2010. Electronic.
- January 2024
- Article
A Cost Model for a Low Threshold Clinic Treating Opioid Use Disorder
By: Sarah E. Wakeman, Elizabeth Powell, Syed Shehab, Grace Herman, Laura Kehoe and Robert S. Kaplan
The US fee-for-service payment system under-reimburses clinics offering access to comprehensive treatments for opioid use disorder (OUD). The funding shortfall limits a clinic’s ability to expand and improve access, especially for socially marginalized patients with... View Details
Wakeman, Sarah E., Elizabeth Powell, Syed Shehab, Grace Herman, Laura Kehoe, and Robert S. Kaplan. "A Cost Model for a Low Threshold Clinic Treating Opioid Use Disorder." Journal of Behavioral Health Services & Research 51, no. 1 (January 2024): 22–30.
- 2007
- Book
Management Control Systems
By: Robert N. Anthony and Vijay Govindarajan
Management Control Systems, now in its 13th edition, builds on strengths from prior editions by offering a rich diversity of cases balanced with current material. The primary market for Management Control Systems is an MBA level elective in control systems. The... View Details
Anthony, Robert N., and Vijay Govindarajan. Management Control Systems. 12th ed. Boston: McGraw-Hill/Irwin, 2007.
- 2019
- Working Paper
Managing Churn to Maximize Profits
By: Aurelie Lemmens and Sunil Gupta
Customer defection threatens many industries, prompting companies to deploy targeted, proactive customer retention programs and offers. A conventional approach has been to target customers either based on their predicted churn probability, or their responsiveness to a... View Details
Keywords: Churn Management; Defection Prediction; Loss Function; Stochastic Gradient Boosting; Customer Relationship Management; Consumer Behavior; Profit
Lemmens, Aurelie, and Sunil Gupta. "Managing Churn to Maximize Profits." Harvard Business School Working Paper, No. 14-020, September 2013. (Revised December 2019. Forthcoming at Marketing Science.)
- 04 Nov 2013
- Research & Ideas
The Real Cost of Bribery
understanding of the benefits of bribery—facilitating entry into a market, for starters," says Serafeim, an assistant professor in the Accounting and Management unit. "But we still have a much more... View Details
Keywords: by Carmen Nobel
- 05 Sep 2006
- Working Paper Summaries
Optimal Reserve Management and Sovereign Debt
Keywords: by Laura Alfaro & Fabio Kanczuk
- 1984
- Chapter
Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure
By: Michael Jensen and William H. Meckling
Jensen, Michael, and William H. Meckling. "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure." In The Modern Theory of Corporate Finance, edited by Michael C. Jensen and Clifford H. Smith Jr.. McGraw-Hill, 1984. (Also in Economics of Corporation Law & Securities Regulation, Posner & Scott, Eds, (Little Brown,1980); Jensen, Foundations of Organizational Strategy, (HUP, 1998); & Theory of the Firm. . . (HUP, 2000) and JFE.)