Activity-based Costing And Management - Publications - Faculty & Research - Harvard Business School

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07 Oct 2014
Working Paper Summaries

Lifting the Veil: The Benefits of Cost Transparency

Keywords: by Bhavya Mohan, Ryan W. Buell & Leslie K. John; Retail

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

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

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

Keywords: AI and Machine Learning; Decision Choices and Conditions; Mathematical Methods

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

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

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2004
Chapter

Cost Economies in the Global Advertising and Marketing Services Business

By: Alvin J. Silk and Ernst R. Berndt

Keywords: Cost Management; Advertising; Marketing; Globalized Markets and Industries; Advertising Industry; Service Industry

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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

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2012
Chapter

Consumer-Driven Health Care: Conquering Health Care Cost and Quality Demons

By: Regina E. Herzlinger

Keywords: Health Care and Treatment; Cost Management; Quality; Demand and Consumers; Health Industry

Article

Quantifying the Benefits from a Care Coordination Program for Tracheostomy Placement in Neonates

By: Christen Caloway, Alisa Yamasaki, Kevin M. Callans, Mahek Shah, Robert S. Kaplan and Christopher Hartnick

Value-based care models are becoming instrumental in structuring clinical care delivery in our healthcare climate. Our objective was to determine the value associated with implementation of a Family-Centered Care Coordination (FCCC) program for neonates undergoing... View Details

Keywords: Family-centered Care; Value-based Healthcare; Time-Driven Activity-Based Costing; Health Care and Treatment; Value; Activity Based Costing and Management

January 2021
Article

The Effects of Menu Costs on Retail Performance: Evidence from Adoption of the Electronic Shelf Label Technology

By: Ioannis Stamatopoulos, Achal Bassamboo and Antonio Moreno

We use the adoption of electronic shelf labels (ESLs) by an international grocery retailer in 2015 to identify the effects of physical menu costs (i.e., labor and material costs of price adjustment) on retail performance. We find that the installation of ESLs increased... View Details

Keywords: Retail Operations; Dynamic Pricing; Revenue Management; Operations; Price; Revenue; Management; Retail Industry

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October 1992 (Revised September 1993)
Case

L.L. Bean, Inc.: Item Forecasting and Inventory Management

By: Arthur Schleifer Jr.

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

05 Sep 2006
Working Paper Summaries

Optimal Reserve Management and Sovereign Debt

Keywords: by Laura Alfaro & Fabio Kanczuk

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

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

May 16, 2016
Article

Food Safety Economics: The Cost of a Sick Customer

By: Dina Gerdeman and John A. Quelch

Chipotle Mexican Grill’s ongoing struggle to win customers back months after a contaminated food crisis highlights the challenges companies face with keeping food safe.

Chipotle has seen its shares tumble and recently reported its first-ever quarterly loss... View Details

2017
Working Paper

Carbon Tariffs: Effects in Settings with Technology Choice and Foreign Production Cost Advantage

By: David F. Drake

Emissions regulation is a policy mechanism intended to address the threat of climate change. However, the stringency of emissions regulation varies across regions, raising concerns over carbon leakage—an outcome where stringent regulation in one region shifts... View Details

Keywords: Technology; Competition; Pollutants; Taxation; Environmental Sustainability; Globalized Markets and Industries

2012
Book

Cost Accounting: A Managerial Emphasis

By: Charles T. Horngren, Srikant M. Datar and Madhav Rajan

Keywords: Cost Accounting; Management

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Research Summary

How to Manage Customers for Increased Profits and Customer Satisfaction

By: Frances X. Frei

For many service firms, the customer plays an important role in contributing to the cost and/or quality of the service. This is very different than many manufacturing contexts, for example, where the firm has virtually complete control over product cost and quality. ... View Details

11 Dec 2008
Working Paper Summaries

Quality Management and Job Quality: How the ISO 9001 Standard for Quality Management Systems Affects Employees and Employers

Keywords: by David I. Levine & Michael W. Toffel

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