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  • All HBS Web  (7,338)
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  • October 2020 (Revised May 2023)
  • Exercise

SenseAim Technologies: Pricing to Win

By: Elie Ofek, Eyal Biyalogorsky, Marco Bertini and Oded Koenigsberg
This exercise serves to help students understand the proper role and use of costs in a firm’s pricing decisions. The exercise is designed such that the learning of students evolves across a classroom session, starting from understanding which costs are relevant when... View Details
Keywords: Pricing Decisions; Cost; Information; Price; Decision Making
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Ofek, Elie, Eyal Biyalogorsky, Marco Bertini, and Oded Koenigsberg. "SenseAim Technologies: Pricing to Win." Harvard Business School Exercise 521-049, October 2020. (Revised May 2023.)
  • April 1990 (Revised April 1993)
  • Case

Bridgeton Industries: Automotive Component & Fabrication Plant

Bridgeton Industries was experiencing reduced sales. To become more competitive it introduced a classification procedure for products based upon their productivity and other factors. Products were classified into three groups: world class, potentially world class, and... View Details
Keywords: Job Cuts and Outsourcing; Competition; Cost Management; Manufacturing Industry; Auto Industry
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Cooper, Robin. "Bridgeton Industries: Automotive Component & Fabrication Plant." Harvard Business School Case 190-085, April 1990. (Revised April 1993.)
  • November 1984 (Revised March 1999)
  • Case

Mayers Tap, Inc. (C)

Mayers Tap, Inc. has decided to redesign its cost system. In this case it uses three different cost center designs to determine how the new system should be designed. Students are asked to drop unprofitable products under the three scenarios and explain the effects on... View Details
Keywords: Cost Accounting; Management Systems
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Cooper, Robin. "Mayers Tap, Inc. (C)." Harvard Business School Case 185-026, November 1984. (Revised March 1999.)
  • October 2012
  • Case

Winfield Refuse Management, Inc.: Raising Debt vs. Equity

By: W. Carl Kester and Sunru Yong
A small, publicly traded company specializing in non-hazardous waste management considers a major acquisition in the Midwestern U.S. The acquisition can provide entry into the region, help the firm compete in a competitive industry, and improve its cost position. The... View Details
Keywords: United States; Acquisitions; Capital Structure; Equity Capital; Debt Management; Expansion; Leveraged Buyouts; Financial Analysis; Administrative/Support/Waste Management/Remediation Services; Equity; Borrowing and Debt; Service Industry
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Kester, W. Carl, and Sunru Yong. "Winfield Refuse Management, Inc.: Raising Debt vs. Equity." Harvard Business School Brief Case 913-530, October 2012.
  • 03 Oct 2007
  • Research & Ideas

Dealing with the ‘Irrational’ Negotiator

greater potential cost to themselves. When you use the "irrational" label, you limit your options, because there is not much you can say to someone who you truly believe is unable to reason, uninterested in fulfilling her own... View Details
Keywords: by Deepak Malhotra & Max H. Bazerman
  • 01 Dec 2017
  • News

2017 in Manufacturing: The Supply Chain Goes High Tech

must now be more cost competitive, in both domestic and foreign markets. Meanwhile, the explosion of digital technology has forced manufacturing to look at its competitive advantage not just in terms of... View Details
Keywords: Jerry Jasinowski (AMP 97, 1985), former president and CEO, National Association of Manufacturers
  • 2021
  • Working Paper

Limits to Bank Deposit Market Power

By: Juliane Begenau and Erik Stafford
Claims about the market power of bank deposits in the banking literature are numerous and far reaching. Recently, a causal narrative has emerged in the banking literature: market power in bank deposits, measured as imperfect pass-through of short-term market rates on... View Details
Keywords: Bank Deposits; Market Power; Net Interest Margin (NIM); Banks and Banking; Interest Rates; Risk and Uncertainty
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Begenau, Juliane, and Erik Stafford. "Limits to Bank Deposit Market Power." Harvard Business School Working Paper, No. 22-039, November 2021.
  • August 2017
  • Case

Wake Up Call

By: David G. Fubini and Christine Snively
In 1993, three consultants at different stages in their careers must decide how to respond to what they considered to be unethical behavior from a partner at their firm. They each considered the potential consequences of reporting a senior colleague and the impact it... View Details
Keywords: Decision Making; Judgments; Leadership Style; Ethics; Consulting Industry; United States
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Fubini, David G., and Christine Snively. "Wake Up Call." Harvard Business School Case 418-001, August 2017.
  • March 2011 (Revised March 2012)
  • Case

Arck Systems

By: Ian Larkin
The Arck Systems series of cases describes the dilemmas faced by a senior sales manager in determining a sales compensation plan at an enterprise software company. The existing compensation plan is aggressive and highly rewards "star" performers. The cases track a... View Details
Keywords: Compensation and Benefits; Retention; Performance Effectiveness; Salesforce Management; Motivation and Incentives; Software; Information Technology Industry
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Larkin, Ian. "Arck Systems." Harvard Business School Case 911-056, March 2011. (Revised March 2012.)
  • 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
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Cooper, Robin. "Digital Communications, Inc.: Encoder Device Division." Harvard Business School Case 189-083, October 1988.
  • October 1994
  • Case

Olympus Optical Company, Ltd. (B): Functional Group Management

Documents the emergence of the functional group management system at Olympus's camera manufacturing facility. This system increases the pressure on the work force to decrease costs and improve output by treating the facility's 10 autonomous groups as profit centers,... View Details
Keywords: Cost Management; Performance Improvement; Manufacturing Industry; Japan
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Cooper, Robin. "Olympus Optical Company, Ltd. (B): Functional Group Management." Harvard Business School Case 195-073, October 1994.
  • 02 Mar 2009
  • Research & Ideas

When Goal Setting Goes Bad

It's the rare manager who doesn't partake in quarterly or annual goal-setting exercises. And woe to those who don't make their goals SMART (Specific, Measurable, Attainable, Realistic, Timely). But do these goals really work? Researchers... View Details
Keywords: by Sean Silverthorne
  • 2019
  • Book

The Age of Surveillance Capitalism: The Fight for a Human Future at the New Frontier of Power

By: Shoshana Zuboff
In this masterwork of original thinking and research, Shoshana Zuboff provides startling insights into the phenomenon that she has named surveillance capitalism. The stakes could not be higher: a global architecture of behavior modification threatens human nature in... View Details
Keywords: Consumer Profiling; Consumer Behavior; Forecasting and Prediction; Information Technology; Power and Influence; Ethics; Society; Transformation
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Zuboff, Shoshana. The Age of Surveillance Capitalism: The Fight for a Human Future at the New Frontier of Power. New York: PublicAffairs, 2019.
  • Article

A Public Option Can Be a Triple Win for U.S. Healthcare

By: Regina E. Herzlinger and Richard Boxer
The United States needs to control healthcare costs and quality while reaching universal coverage. The strongest choice is a public option that allows people to choose between Medicare and private payers. But a public option needs sustainable financing mechanisms that... View Details
Keywords: Healthcare; Public Option; Universal Health Coverage; Health Care and Treatment; Cost Management; Quality; United States
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Herzlinger, Regina E., and Richard Boxer. "A Public Option Can Be a Triple Win for U.S. Healthcare." Health Management, Policy and Innovation 4, no. 3 (December 2019).
  • December 1989 (Revised April 1997)
  • Case

Destin Brass Products Co.

By: William J. Bruns Jr.
A specialized manufacturer of brass valves, pumps, and flow controllers is troubled by competitive pricing in pumps and higher than expected margins for flow controllers. Managers suspect that cost accounting and cost allocations to products may be to blame. Two... View Details
Keywords: Cost Accounting; Activity Based Costing and Management; Five Forces Framework; Customer Value and Value Chain; Competition; Business Strategy; Design; Inflation and Deflation; Asset Pricing; Governance Controls; Manufacturing Industry
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Bruns, William J., Jr. "Destin Brass Products Co." Harvard Business School Case 190-089, December 1989. (Revised April 1997.)
  • 25 Jun 2009
  • Working Paper Summaries

Why Do Countries Adopt International Financial Reporting Standards?

Keywords: by Karthik Ramanna & Ewa Sletten; Accounting
  • October 2000 (Revised March 2003)
  • Case

Merck & Company: Evaluating a Drug Licensing Opportunity

By: Richard S. Ruback and David B Krieger
This explores the valuation of an opportunity to license a compound before it enters clinical trials. Describes Merck's decision tree evaluation process is presented. Information required to evaluate a specific licensing opportunity is provided, including the costs of... View Details
Keywords: Decision Making; Cost vs Benefits; Opportunities; Valuation; Outcome or Result; Pharmaceutical Industry
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Ruback, Richard S., and David B Krieger. "Merck & Company: Evaluating a Drug Licensing Opportunity." Harvard Business School Case 201-023, October 2000. (Revised March 2003.)
  • 05 Jul 2013
  • News

Women at the Auto Repair Shop: Better at Haggling, Yet More Likely to Get Ripped Off

  • December 2023
  • Article

What Can Stockouts Tell Us About Inflation? Evidence from Online Micro Data

By: Alberto Cavallo and Oleksiy Kryvtsov
We use a detailed micro dataset on product availability and stockouts to construct a direct high-frequency measure of consumer product shortages during the 2020-2022 pandemic. We document a widespread multi-fold rise in stockouts in nearly all sectors early in the... View Details
Keywords: Prices; Stockouts; Inventories; Supply Disruptions; COVID-19 Pandemic; Supply Chain; Product; Demand and Consumers
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Cavallo, Alberto, and Oleksiy Kryvtsov. "What Can Stockouts Tell Us About Inflation? Evidence from Online Micro Data." Journal of International Economics 146 (December 2023).
  • Article

Workplace Stressors & Health Outcomes: Health Policy for the Workplace

By: Joel Goh, Jeffrey Pfeffer and Stefanos A. Zenios
Extensive research focuses on the causes of workplace-induced stress. However, policy efforts to tackle the ever-increasing health costs and poor health outcomes in the United States have largely ignored the health effects of psychosocial workplace stressors such as... View Details
Keywords: Occupational Health; Mortality; Stress; Meta-analysis; Health
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Goh, Joel, Jeffrey Pfeffer, and Stefanos A. Zenios. "Workplace Stressors & Health Outcomes: Health Policy for the Workplace." Behavioral Science & Policy 1, no. 1 (Spring 2015): 43–52.
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