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Show Results For
- All HBS Web
(11,715)
- People (26)
- News (2,472)
- Research (7,390)
- Events (66)
- Multimedia (128)
- Faculty Publications (5,420)
- 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.
- 2021
- Working Paper
The Health Costs of Cost-Sharing
By: Amitabh Chandra, Evan Flack and Ziad Obermeyer
We use the design of Medicare’s prescription drug benefit program to demonstrate three facts about the health consequences of cost-sharing. First, we show that an as-if-random increase of 33.6% in out-of-pocket price (11.0 percentage points (p.p.) change in... View Details
Chandra, Amitabh, Evan Flack, and Ziad Obermeyer. "The Health Costs of Cost-Sharing." NBER Working Paper Series, No. 28439, February 2021.
- 2004
- Working Paper
Agency Costs of Overvalued Equity
By: Michael C. Jensen
Jensen, Michael C. "Agency Costs of Overvalued Equity." ECGI Working Paper Series in Finance, No. 39-2004, May 2004. (This paper is drawn from The Agency Cost of Overvalued Equity and the Current State of Corporate Finance (Keynote Lecture, European Financial Management Association), London, June 2002. It is also included in the Negotiation, Organizations and Markets Research Paper Series, Harvard NOM Research Paper No. 04-26.)
- 05 Nov 2013
- News
The Real Cost of Bribery
- December 1994
- Background Note
Cost System Analysis
By: Robert S. Kaplan
Describes six characteristics of cost systems: standard vs. actual costs; job-order vs. process costing; variable vs. full costs; disaggregate vs. aggregate cost accumulation; and specific vs. average rates for labor and overhead. A rewritten version of an earlier... View Details
Kaplan, Robert S. "Cost System Analysis." Harvard Business School Background Note 195-181, December 1994.
- 2009
- Case
Midland Energy Resources, Inc.: Cost of Capital: Brief Case No. 4129.
By: Timothy A. Luehrman and Joel L. Heilprin
The senior vice president of project finance for a global oil and gas company must determine the weighted average cost of capital for the company as a whole and each of its divisions as part of the annual capital budgeting process. The case uses comparable companies to... View Details
- February 1997 (Revised July 2001)
- Background Note
Introduction to Activity-Based Costing
By: Robert S. Kaplan
Introduces the fundamental notions of activity-based costing (ABC). Motivates ABC by means of a simple example, a single and a diversified pen factory. Proceeds to show how ABC assigns costs more accurately to products and customers by: 1) identifying the activities... View Details
Keywords: Activity Based Costing and Management
Kaplan, Robert S. "Introduction to Activity-Based Costing." Harvard Business School Background Note 197-076, February 1997. (Revised July 2001.)
- October 2016 (Revised March 2022)
- Background Note
Cost Variance Analysis
By: Robert S. Kaplan and Susanna Gallani
This note was written to provide students with fundamental concepts and methods for the analysis of cost variances. It focuses on the decomposition of cost variances into price, quantity, and mix variance components, an approach that allows students to identify the... View Details
Keywords: Cost Accounting
Kaplan, Robert S., and Susanna Gallani. "Cost Variance Analysis." Harvard Business School Background Note 117-006, October 2016. (Revised March 2022.)
- 2008
- Working Paper
Cost of External Finance and Selection into Entrepreneurship
By: Ramana Nanda
This paper examines the extent to which the positive relationship between personal wealth and entry into entrepreneurship is due to financing constraints. I exploit a tax reform and use unique micro-data from Denmark to study how exogenous changes in the cost of... View Details
Keywords: Business Startups; Entrepreneurship; Cost; Financing and Loans; Personal Finance; Human Capital; Wealth; Denmark
Nanda, Ramana. "Cost of External Finance and Selection into Entrepreneurship." Harvard Business School Working Paper, No. 08-047, January 2008.
- June 1, 2021
- Article
Capitalism Won't Thrive on Value Investing Alone
By: Amar Bhidé
Investors fall into two camps: value investors, who base decisions on a careful analysis of revenues and costs, looking for steady performance, and growth investors, who place bets on risky projects with very high potential payoffs. A capitalist economy needs both... View Details
Bhidé, Amar. "Capitalism Won't Thrive on Value Investing Alone." Harvard Business Review Digital Articles (June 1, 2021).
- 07 Oct 2014
- Working Paper Summaries
Lifting the Veil: The Benefits of Cost Transparency
- 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.
- 07 Dec 2015
- News
Easing the Costs of Adoption
education, and advocacy to assist children’s adoptions. “There are 10-14 million voiceless children trapped in these hell holes around the world. We knew we would only be one arrow in the quiver to rescue the Christinas of the world, but... View Details
- July 2021
- Article
Multinationality and Capital Structure Dynamics: A Corporate Governance Explanation
By: Daniel Gyimah, Nana Abena Kwansa, Anthony K. Kyiu and Anywhere Sikochi
This paper examines the impact of corporate governance on capital structure dynamics. Using ordinary least squares regressions on 17,496 firm-year observations for 2,294 U.S. multinational companies (MNCs) over the period 1990–2018, we find that MNCs with strong... View Details
Keywords: Multinationality; Speed Of Adjustment; Corporate Governance; Multinational Firms and Management; Capital Structure
Gyimah, Daniel, Nana Abena Kwansa, Anthony K. Kyiu, and Anywhere Sikochi. "Multinationality and Capital Structure Dynamics: A Corporate Governance Explanation." Art. 101758. International Review of Financial Analysis 76 (July 2021).
- 09 Apr 2019
- News
Ray Dalio: Why and How Capitalism Needs to Be Reformed
die,” says Dalio. “This is now true for capitalism. In this report, I show why I believe that capitalism is now not working for the majority of Americans, I diagnose why it is producing these inadequate... View Details
Keywords: capitalism
- October 2004
- Case
Costing Alternative Choices
By: David F. Hawkins and Jacob Cohen
Discusses the role of differential cost and revenues in solving alternative choice problems. View Details
Hawkins, David F., and Jacob Cohen. "Costing Alternative Choices." Harvard Business School Case 105-035, October 2004.
- May 2024
- Article
True Costs of Uterine Artery Embolization: Time-Driven Activity-Based Costing in Interventional Radiology Over a 3-Year Period
By: Julia C. Bulman, Nicole H. Kim, Robert S. Kaplan, Sarah Schroeppel DeBacker, Olga R. Brook and Ammar Sarwar
The study used time-driven activity-based costing (TDABC) to estimate the costs to perform uterine artery embolization (UAE). Utilization times for patients undergoing outpatient UAE for fibroids or adenomyosis were captured from electronic health record timestamps and... View Details
Bulman, Julia C., Nicole H. Kim, Robert S. Kaplan, Sarah Schroeppel DeBacker, Olga R. Brook, and Ammar Sarwar. "True Costs of Uterine Artery Embolization: Time-Driven Activity-Based Costing in Interventional Radiology Over a 3-Year Period." Journal of the American College of Radiology 21, no. 5 (May 2024): 721–728.
- 22 Feb 2018
- Book
The New History of American Capitalism
Desan look to how scholars in history, law, and political science are redefining capitalism in light of the American experience. Essayists write on such diverse subjects as markets, selling View Details
Keywords: Manufacturing
- June 2021
- Article
Symmetric Ignorance: The Cost of Anonymous Lemons
By: Amar Bhidé
Rules that restrict information required in negotiated private transactions have spurred a vast increase in the scope of anonymous financial markets, particularly in the United States. The subtle costs of the information‐restricting rules raise questions about the... View Details
Keywords: Information Asymmetry; Liquidity; Regulation; Securities Markets; Securitization; Information; Financial Liquidity; Financial Markets; Governing Rules, Regulations, and Reforms
Bhidé, Amar. "Symmetric Ignorance: The Cost of Anonymous Lemons." European Financial Management 27, no. 3 (June 2021): 414–425.