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Show Results For
- All HBS Web
(6,440)
- People (3)
- News (1,206)
- Research (4,479)
- Events (35)
- Multimedia (67)
- Faculty Publications (2,927)
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- July–August 1977
- Article
Controlling the Costs of Data Services
By: R. L. Nolan
Nolan, R. L. "Controlling the Costs of Data Services." Harvard Business Review 55, no. 4 (July–August 1977).
- February 1998 (Revised March 1998)
- Case
Marriott Corporation: The Cost of Capital
Presents recommendations for hurdle rates of Marriott's divisions to select by discounting appropriate cash flows by the appropriate hurdle rate for each division. View Details
Ruback, Richard S. "Marriott Corporation: The Cost of Capital." Harvard Business School Case 298-101, February 1998. (Revised March 1998.)
- June 1998
- Article
Accounting for Soft Costs: New Start-up Activities Cost Standard Consistent with Earlier Advertising Cost Standard
By: David F. Hawkins
Hawkins, David F. "Accounting for Soft Costs: New Start-up Activities Cost Standard Consistent with Earlier Advertising Cost Standard." Accounting Bulletin, no. 65 (June 1998).
- 23 Jan 2013
- Working Paper Summaries
Cost of Capital Dynamics Implied by Firm Fundamentals
Keywords: by Matthew Lyle & Charles C.Y. Wang
- March 2006
- Background Note
A Note on Applying Dimensional Analysis to Understand Cost Drivers
Describes the basics of how to break down costs into productivity and input prices and then compare those cost drivers between competitors. View Details
Yin, Pai-Ling. "A Note on Applying Dimensional Analysis to Understand Cost Drivers." Harvard Business School Background Note 706-492, March 2006.
- November 1993
- Article
Software Complexity and Software Maintenance Costs
By: R. Banker, S. Datar, C. Kemerer and D. Zweig
Banker, R., S. Datar, C. Kemerer, and D. Zweig. "Software Complexity and Software Maintenance Costs." Communications of the ACM 36, no. 11 (November 1993): 81–94.
- 24 Aug 2015
- Working Paper Summaries
Multi-Product Duopoly with Cross-Product Cost Interdependencies
- February 13, 2025
- Article
Research: The Costs of Circumventing Tariffs
By: Jaya Y. Wen, Ebehi Iyoha, Edmund Malesky and Sung-Ju Wu
When tariffs are levied against a specific country, that country might attempt to circumvent the tariff by rerouting products through a third country to avoid the higher taxes. Research in the aftermath of the 2018 U.S.-China trade war examined this phenomenon, finding... View Details
Wen, Jaya Y., Ebehi Iyoha, Edmund Malesky, and Sung-Ju Wu. "Research: The Costs of Circumventing Tariffs." Harvard Business Review Digital Articles (February 13, 2025).
- January 1988
- Background Note
Glossary for Manufacturing Cost Accounting Systems
Dearden, John. "Glossary for Manufacturing Cost Accounting Systems." Harvard Business School Background Note 188-088, January 1988.
- Article
The Innovation of Time-Driven Activity-Based Costing
By: Robert S. Kaplan and Steven R. Anderson
Kaplan, Robert S., and Steven R. Anderson. "The Innovation of Time-Driven Activity-Based Costing." Cost Management 21, no. 2 (March–April 2007): 5–15.
- September–October 1988
- Article
Measure Costs Right: Make the Right Decisions
By: Robin Cooper and Robert S. Kaplan
Cooper, Robin, and Robert S. Kaplan. "Measure Costs Right: Make the Right Decisions." Harvard Business Review 66, no. 5 (September–October 1988): 96–103.
- spring 2008
- Article
Cost Reductions, Cost Padding and Stock Market Prices: The Chilean Experience with Price Cap Regulation
By: Rafael Di Tella and Alexander Dyck
Di Tella, Rafael, and Alexander Dyck. "Cost Reductions, Cost Padding and Stock Market Prices: The Chilean Experience with Price Cap Regulation." Economía 8, no. 2 (spring 2008).
- March 2017
- Article
Variation in the Cost of Care for Primary Total Knee Arthroplasties
By: Derek A. Haas and Robert S. Kaplan
The study examined the cost variation across 29 high-volume U.S. hospitals for delivering a primary total knee arthroplasty without major complicating conditions. Hospital and physician personnel costs were calculated using time-driven activity-based costing.... View Details
Haas, Derek A., and Robert S. Kaplan. "Variation in the Cost of Care for Primary Total Knee Arthroplasties." Arthroplasty Today 3, no. 1 (March 2017): 33–37.
- November–December 2014
- Article
Using Time-Driven Activity-Based Costing to Identify Value-Improvement Opportunities in Healthcare
By: Robert S. Kaplan, Mary L. Witkowski, Megan Abbott, Alexis Guzman, Laurence Higgins, John Meara, Erin Padden, Apurva Shah, Peter Waters, Marco Weidemeier, Samuel Wertheimer and Thomas W. Feeley
As healthcare providers cope with pricing pressures and increased accountability for performance, they should be rededicating themselves to improving the value they deliver to their patients: better outcomes and lower costs. Time-driven activity-based costing offers... View Details
Keywords: Value Creation; Activity Based Costing and Management; Health Care and Treatment; Health Industry; United States; Europe
Kaplan, Robert S., Mary L. Witkowski, Megan Abbott, Alexis Guzman, Laurence Higgins, John Meara, Erin Padden, Apurva Shah, Peter Waters, Marco Weidemeier, Samuel Wertheimer, and Thomas W. Feeley. "Using Time-Driven Activity-Based Costing to Identify Value-Improvement Opportunities in Healthcare." Journal of Healthcare Management 59, no. 6 (November–December 2014): 399–413.
- Article
Activity-based Costing of Health-Care Delivery, Haiti
By: Robert S. Kaplan, Ryan K. McBain, Gregory Jerome, Fernet Leandre, Micaela Browning, Jonathan Warsh, Mahek Shah, Peterson Abnis-Faure, Claire Pierre, Anna P. Fang, Jean Claude Mugunga, Gary Gottlieb, Joseph Rhatigan and Bipin Mistry
Kaplan, Robert S., Ryan K. McBain, Gregory Jerome, Fernet Leandre, Micaela Browning, Jonathan Warsh, Mahek Shah, Peterson Abnis-Faure, Claire Pierre, Anna P. Fang, Jean Claude Mugunga, Gary Gottlieb, Joseph Rhatigan, and Bipin Mistry. "Activity-based Costing of Health-Care Delivery, Haiti." Bulletin of the World Health Organization 96, no. 1 (January 2018): 10–17.
- October 2010
- Article
Culture Clash: The Costs and Benefits of Homogeneity
This paper develops an economic theory of the costs and benefits of corporate culture-in the sense of shared beliefs and values in order to study the effects of "culture clash" in mergers and acquisitions. I first use a simple analytical framework to show that shared... View Details
Keywords: Cost vs Benefits; Organizational Culture; Economics; Information Management; Forecasting and Prediction; Values and Beliefs; Mergers and Acquisitions; Framework; Satisfaction; Motivation and Incentives; Power and Influence; Communication
Van den Steen, Eric. "Culture Clash: The Costs and Benefits of Homogeneity." Management Science 56, no. 10 (October 2010): 1718–1738.