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    • All HBS Web  (1,154)
      • Faculty Publications  (202)

      Cost ControlRemove Cost Control →

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      • November 1985 (Revised November 1987)
      • Case

      R&R

      By: Howard H. Stevenson
      Outlines alternative mechanisms for getting into business. Shows the means by which an experienced entrepreneur can gain control over the necessary resources in order to lower the fixed costs of business entry. Provides a mechanism for discussing the role of... View Details
      Keywords: Cost Management; Entrepreneurship
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      Stevenson, Howard H. "R&R." Harvard Business School Case 386-019, November 1985. (Revised November 1987.)
      • March 1985 (Revised November 1985)
      • Case

      Wilmington Tap and Die

      By: Robert S. Kaplan
      The general manager of a division manufacturing taps and dies must decide whether to continue a major capital investment program. The program was designed to replace aging mechanical machines with modern, electronically controlled equipment. A post-audit, after an... View Details
      Keywords: Capital Budgeting; Investment; Accounting Audits; Cost Management; Technological Innovation; Information Technology; Performance Productivity; Production; Management Analysis, Tools, and Techniques; Manufacturing Industry
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      Kaplan, Robert S. "Wilmington Tap and Die." Harvard Business School Case 185-124, March 1985. (Revised November 1985.)
      • 1985
      • Working Paper

      Sequential Innovation and Market Structure

      By: Jerry R. Green and Jean-Jacques Laffont
      This paper concerns the introduction of a sequence of new, higher-quality durable products in a market in which there already exists a lower-quality substitute. The product has the further attribute that a real resource cost is incurred at the time a higher-quality... View Details
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      Green, Jerry R., and Jean-Jacques Laffont. "Sequential Innovation and Market Structure." Harvard Institute of Economic Research Discussion Paper, No. 1185, October 1985.
      • winter 1985
      • Article

      The Nonpecuniary Costs of Automobile Emissions Standards

      By: Timothy F. Bresnahan and Dennis Yao
      An important component of the costs of automotive air-pollution control has been nonpecuniary: a decline in vehicle performance characteristics. This regulatory impact on what the auto industry calls "drivability" has never been quantified, although there is... View Details
      Keywords: Transportation; Pollutants; Cost; Standards; Performance; Quality; Auto Industry
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      Bresnahan, Timothy F., and Dennis Yao. "The Nonpecuniary Costs of Automobile Emissions Standards." RAND Journal of Economics 16, no. 4 (winter 1985): 437–455. ((reprinted in W. Harrington and V. McConnell (eds.) Controlling Automobile Air Pollution, 2007) Harvard users click here for full text.)
      • June 1982 (Revised May 1995)
      • Case

      Ellis Manufacturing Co.

      By: Roy D. Shapiro
      Ellis finds itself in a weakening competitive position largely due to the lack of rationalization in its plants. Driven by a strong traditionally decentralized sales organization, Ellis finds that all plants want control over all product lines. As a result, overall... View Details
      Keywords: Factories, Labs, and Plants; Cost; Analytics and Data Science; Brands and Branding; Performance Capacity; Competitive Strategy; Construction Industry
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      Shapiro, Roy D. "Ellis Manufacturing Co." Harvard Business School Case 682-103, June 1982. (Revised May 1995.)
      • April 1982 (Revised September 1986)
      • Case

      Ideal Standard France: Pat Paterson

      By: Christopher A. Bartlett
      A newly appointed country subsidiary manager must decide on action for an operation losing $1 million per month. He is constrained by price controls on one hand and sensitive union relations on the other. Furthermore a major loss-contributing plant has recently been... View Details
      Keywords: Business Subsidiaries; Transition; Cost Management; Management; Crisis Management; Labor and Management Relations
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      Bartlett, Christopher A. "Ideal Standard France: Pat Paterson." Harvard Business School Case 382-139, April 1982. (Revised September 1986.)
      • 1980
      • Working Paper

      Components of Manufacturing Inventories: A Structural Model of the Production Process

      By: Alan J. Auerbach and Jerry R. Green
      This paper presents a structural model of production and inventory accumulation based on the hypothesis of cost minimization. It differs from previous attempts in several respects. First, it integrates the analysis of input inventories with output inventories, treating... View Details
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      Auerbach, Alan J., and Jerry R. Green. "Components of Manufacturing Inventories: A Structural Model of the Production Process." NBER Working Paper Series, No. 491, June 1980.
      • 1980
      • Article

      Consumer Impulse Purchase and Credit Card Usage: An Empirical Examination Using the Log Linear Model

      By: Rohit Deshpandé and S. Krishnan
      Most of the work in impulse purchase behavior has investigated the association of socioeconomic variables and unplanned purchases with equivocal results. This paper examines the interrelationship between impulse purchases, credit card usage, cost of items bought, and... View Details
      Keywords: Consumer Behavior; Mathematical Methods; Credit Cards; Income
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      Deshpandé, Rohit, and S. Krishnan. "Consumer Impulse Purchase and Credit Card Usage: An Empirical Examination Using the Log Linear Model." Advances in Consumer Research 7 (1980): 792–795.
      • July–August 1977
      • Article

      Controlling the Costs of Data Services

      By: R. L. Nolan
      Keywords: Cost; Data and Data Sets
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      Nolan, R. L. "Controlling the Costs of Data Services." Harvard Business Review 55, no. 4 (July–August 1977).
      • 1977
      • Book

      Management Accounting and Control of Data Processing

      By: R. L. Nolan
      Keywords: Management; Cost Accounting; Data and Data Sets
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      Nolan, R. L. Management Accounting and Control of Data Processing. NY: National Association of Accountants, 1977.
      • Article

      On the Optimal Structure of Liability Laws

      By: Jerry R. Green
      We consider the control of tvo-party accidents through the use of liability rules that assign damages according to whether or not predetermined standards for care have been met. Particular emphasis is given to how the differential in the costs of accident avoidance... View Details
      Keywords: Legal Liability; Law
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      Green, Jerry R. "On the Optimal Structure of Liability Laws." Bell Journal of Economics 7, no. 2 (Fall 1976): 553–574.
      • August 1974 (Revised November 1974)
      • Case

      Reynolds Construction Company

      By: Paul W. Marshall
      Deals with the use of critical path method for the construction of remote control building, which is part of a water purification system. Discusses the necessity of determining the shortest possible time in which a job could be done without spending more money. Case... View Details
      Keywords: Buildings and Facilities; Construction; Cost Management; Time Management; Wastes and Waste Processing; System; Construction Industry
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      Marshall, Paul W. "Reynolds Construction Company." Harvard Business School Case 675-017, August 1974. (Revised November 1974.)
      • Research Summary

      By: Srikant M. Datar
      Datar's research interests are in the cost management and management control areas. He has published his research on activity-based management, quality, productivity, time-based competition, new product development, bottleneck management, incentives and ... View Details
      • Research Summary

      Corporate Governance and International Competitiveness

      By: W. Carl Kester
      W. Carl Kester's research involves comparisons of national or broad regional systems of corporate governance (e.g., German, Japanese, Anglo-American), and the influence these systems exert on corporate investment and international competitiveness. Kester has found... View Details
      • Research Summary

      Cost Management and Management Control Systems in Hospitals

      By: V.G. Narayanan

       Hospitals tend not to have very good cost accounting and control systems. More broadly,  there is enormous opportunity for managing costs and aligning incentives in the health care industry. I am studying how cost accounting methods can be used to... View Details

      • 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
      • Research Summary

      Overview

      By: Reshmaan N. Hussam

      Engaged with field work in South Asia and East Africa, Professor Hussam places a focus on exploring questions with strong theoretical motivation in the economics literature as well as relevant downstream policy implications. Her research spans four broad interests.... View Details

      • Forthcoming
      • Article

      Reputation Burning: Analyzing the Impact of Brand Sponsorship on Social Influencers

      By: Mengjie Cheng and Shunyuan Zhang
      The growth of the influencer marketing industry warrants an empirical examination of the effect of posting sponsored videos on influencers' reputations. We collected a novel dataset of user-generated YouTube videos created by prominent English-speaking influencers in... View Details
      Keywords: Reputation; Mathematical Methods; Marketing Reference Programs; Social Media; Brands and Branding
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      Cheng, Mengjie, and Shunyuan Zhang. "Reputation Burning: Analyzing the Impact of Brand Sponsorship on Social Influencers." Management Science (forthcoming). (Pre-published online October 18, 2024.)
      • Forthcoming
      • Article

      Sticky Capital Controls

      By: Miguel Acosta-Henao, Laura Alfaro and Andrés Fernández
      There is much ongoing debate on the merits of capital controls as effective policy instruments. The differing perspectives are due in part to a lack of empirical studies that look at the intensive margin of controls, which in turn has prevented a quantitative... View Details
      Keywords: Capital Controls; Macroprudential Policies; Stickiness; Intensive; (S, S) Costs; Capital; Management; Macroeconomics; Governance Controls; Mathematical Methods
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      Acosta-Henao, Miguel, Laura Alfaro, and Andrés Fernández. "Sticky Capital Controls." Journal of International Economics (forthcoming).
      • Forthcoming
      • Article

      The Institutional Sources of Economic Transformation: Explaining Variation in Energy Transitions

      By: Jared Finnegan, Phillip Lipscy, Jonas Meckling and Florence Metz
      Why are some governments more effective in promoting economic change than others? We develop a theory of the institutional sources of economic transformation. Institutions can facilitate transformation through two central mechanisms: insulation and compensation.... View Details
      Keywords: Policy; Business and Government Relations; Supply and Industry; Demand and Consumers; Transformation; Economic Systems; Climate Change
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      Finnegan, Jared, Phillip Lipscy, Jonas Meckling, and Florence Metz. "The Institutional Sources of Economic Transformation: Explaining Variation in Energy Transitions." Journal of Politics (forthcoming).
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