Publications

Find at Harvard

2012
Book

Cost Accounting: A Managerial Emphasis

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

Keywords: Cost Accounting; Management

Find at Harvard

01 Sep 2004
News

Home Sweet (Modular) Home

Starting a business is never easy. But staking your future — and your bank account — on a concept that’s never been tried before makes it especially difficult. Just ask Stephen Stuntz (MBA ’69), the founder and president of Greentech... View Details

Keywords: Roger Thompson; Management of Companies and Enterprises; Management of Companies and Enterprises; Management of Companies and Enterprises; Management of Companies and Enterprises

October 1988
Case

Digital Communications, Inc.: Encoder Device Division

Explores the issues surrounding the determination of the product cost of a subassembly in a firm that has never had to determine subassembly costs. Asks students to change the cost system by adding allocation bases and developing a step-down allocation process. View Details

Keywords: Cost Accounting; Resource Allocation; Manufacturing Industry; Telecommunications Industry; Electronics Industry

01 Mar 2015
News

Providing an Environment for Ideas to Grow

2014 Management Science article, he examined the effect of a corporate culture of sustainability on corporate behavior and performance outcomes. Serafeim, a member of the Accounting and View Details

Keywords: Business Schools & Computer & Management Training; Business Schools & Computer & Management Training

01 Mar 2008
News

HBS Records an “Excellent” Year

Fiscal year 2007 “proved to be an excellent financial and operational year for Harvard Business School,” declared CFO Richard Melnick (MBA ’92) in the School’s newly released annual report. He cited continued growth in the global economy and strong demand for View Details

Keywords: Business Schools & Computer & Management Training; Business Schools & Computer & Management Training

February 1998 (Revised September 1998)
Case

Insteel Wire Products: ABM at Andrews

By: V.G. Narayanan and Ratna G. Sarkar

Insteel implements an activity-based costing (ABC) system in 1996. It finds pallet nails to be its most profitable product and decides to expand the number of cells making pallet nails from two to four. A repeat of the ABC study in 1997 shows pallet nails have become... View Details

Keywords: Cost Accounting; Expansion; Resource Allocation; Activity Based Costing and Management

01 Dec 2015
News

Case Study: Bionic Banking

(Thinkstock/Getty Images) Robo-advisors, like Betterment and Wealthfront, are built for millennials-automated asset management for those with lower account balances or an aversion to traditional financial... View Details

21 Aug 2008
News

Stylin’ at Gallatin

Council. For example, dual-flush toilets and low-flow shower heads and sink aerators reduce water use by 30 percent when compared to a standard building. Sensors adjust indoor lighting by taking available natural light into account (this... View Details

Keywords: Business Schools & Computer & Management Training; Business Schools & Computer & Management Training

April 1988 (Revised September 1989)
Case

Tektronix: Portable Instruments Division (C)

Provides the rationale behind the design of the new cost system. View Details

Keywords: Cost Accounting; Production; Management Systems; Manufacturing Industry

April 2014 (Revised June 2014)
Case

Wawa Inc.

By: Blythe J. McGarvie, Dennis Campbell and Kristin Stack

Retailing requires attention to detail and customer and employee loyalty. Wawa is a 50-year old food retailer with almost a cult-like following. With $9 billion in revenues, Wawa is the 50th largest privately-held company in the US. Learn how they have accomplished... View Details

Keywords: Accounting; Management

November 1983 (Revised June 1994)
Case

Controls at the Sands Hotel and Casino

Describes the controls used in the casino over the blackjack game and cash stocks, and movements of cash. Also describes the results measures available in the casino and their limitations for control purposes. View Details

Keywords: Management Systems; Accounting; Entertainment and Recreation Industry; United States

15 Aug 2024
Op-Ed

Post-CrowdStrike, Six Questions to Test Your Company's Operational Resilience

disaster, according to the Federal Emergency Management Agency (FEMA). Some research reports estimate that the cost of the CrowdStrike event could exceed $1 billion. Preparation for a crisis is just as crucial as the response. We... View Details

Keywords: by Hise Gibson and Anita Lynch

April 1988 (Revised March 1991)
Case

Tektronix: Portable Instruments Division (B)

Describes the new material-burdening system they have implemented and the cycle-time-burdening system they are proposing. Asks students to analyze the new cost system. View Details

Keywords: Cost Accounting; Production; Management Systems; Manufacturing Industry

01 Mar 2024
News

The Exchange: Takeaways from the Takedown

Professors Eugene Soltes and Aiyesha Dey; image by John Ritter When Sam Bankman-Fried was convicted in 2023 of all seven charges against him related to the cryptocurrency exchange FTX, the jury needed less than five hours to deliberate after a months-long trial. The... View Details

Keywords: Jen McFarland Flint; Securities, Commodities, and Other Financial Investments; Finance

March 2009
Case

Bausch & Lomb, Inc.: Pressure to Perform (A)

By: Robert L. Simons

This case breaks the existing (and still available) Bausch & Lomb, Inc.: Pressure to Perform case into an (A) and a (B) case. The (A) case describes the revenue recognition concerns as of early-1994 and the organizational context within which the decisions were made. View Details

Keywords: Business Earnings; Revenue; Accounting; Management Practices and Processes; Situation or Environment; Earnings Management; Medical Devices and Supplies Industry; United States