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    • Faculty Publications  (256)

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    • All HBS Web  (2,362)
      • Faculty Publications  (256)

      Activity Based Costing and ManagementRemove Activity Based Costing and Management →

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      • May–June 1991
      • Article

      Profit Priorities from Activity-Based Costing

      By: Robin Cooper and Robert S. Kaplan
      Keywords: Activity Based Costing and Management; Profit
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      Cooper, Robin, and Robert S. Kaplan. "Profit Priorities from Activity-Based Costing." Harvard Business Review 69, no. 3 (May–June 1991): 130–135.
      • July 1990 (Revised October 1997)
      • Case

      Siemens Electric Motor Works (A) (Abridged)

      By: Robert S. Kaplan
      Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details
      Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry
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      Kaplan, Robert S. "Siemens Electric Motor Works (A) (Abridged)." Harvard Business School Case 191-006, July 1990. (Revised October 1997.)
      • January 1990 (Revised March 1991)
      • Case

      American Red Cross Blood Services: Northeast Region

      By: Robert L. Simons
      Recounts the financial difficulties and management changes experienced by American Red Cross Blood Services: Northeast Region (NER) during the 1980s. After summarizing industry-wide changes in the collection, testing, and distribution of blood and blood products, the... View Details
      Keywords: Change Management; Budgets and Budgeting; Financial Management; Restructuring; Health; SWOT Analysis; Social Enterprise; Marketplace Matching; Management Style; Organizational Culture; Organizational Change and Adaptation; Medical Devices and Supplies Industry; Medical Devices and Supplies Industry; North and Central America
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      Simons, Robert L. "American Red Cross Blood Services: Northeast Region." Harvard Business School Case 190-078, January 1990. (Revised March 1991.)
      • September 1989 (Revised April 1990)
      • Case

      Banc One Corp.--1989

      By: Rosabeth M. Kanter
      Banc One Corp., an innovative and financially successful super-regional bank holding company, has a track record of upgrading performance of acquisitions while retaining previous management--doing better with the same people. In June 1989 Banc One made its first... View Details
      Keywords: Business Growth and Maturation; Banks and Banking; Private Ownership; Human Resources; Mergers and Acquisitions; Performance Evaluation; Management Teams; Banking Industry; United States
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      Kanter, Rosabeth M. "Banc One Corp.--1989." Harvard Business School Case 390-029, September 1989. (Revised April 1990.)
      • March 1989 (Revised March 1999)
      • Case

      Metabo GmbH & Co. KG

      By: Robert S. Kaplan
      A privately owned German power tool company was dissatisfied with its existing cost system. The system could not produce timely accurate reports on cost center operations, and newly purchased automated machines were attracting large overhead costs. A new, highly... View Details
      Keywords: Activity Based Costing and Management; Cost; Budgets and Budgeting; Capital Budgeting; Cost Management; Reports; Private Ownership; Business or Company Management; Consumer Products Industry; Germany
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      Kaplan, Robert S. "Metabo GmbH & Co. KG." Harvard Business School Case 189-146, March 1989. (Revised March 1999.)
      • January 1988 (Revised May 1988)
      • Case

      General Motors' Asian Alliances

      By: Joseph L. Badaracco Jr.
      Describes all of General Motors' major alliances with Asian firms. These include Toyota, Fanuc, Isuzu, Daewoo, Suzuki, Nissan, and Hitachi. Students can discuss the rationale of each alliance, their risks, their management problems, and their likely evolution. Also... View Details
      Keywords: Joint Ventures; Cost Management; Globalized Firms and Management; Problems and Challenges; Alliances; Risk and Uncertainty; Adoption; Corporate Strategy
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      Badaracco, Joseph L., Jr. "General Motors' Asian Alliances." Harvard Business School Case 388-094, January 1988. (Revised May 1988.)
      • June 1987 (Revised May 1990)
      • Case

      John Deere Component Works (B)

      By: Robert S. Kaplan
      Having installed an activity-based system, the division is now exploring the insight provided by that system. In particular, it is studying the economics of lot-size process planning and product mix management. View Details
      Keywords: Activity Based Costing and Management; Production; Business or Company Management; Planning; Cost Accounting; Cost Management; Product Marketing; Management Practices and Processes; Agriculture and Agribusiness Industry; Agriculture and Agribusiness Industry
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      Kaplan, Robert S. "John Deere Component Works (B)." Harvard Business School Case 187-108, June 1987. (Revised May 1990.)
      • May 1987 (Revised November 1998)
      • Case

      John Deere Component Works (A)

      By: Robert S. Kaplan
      The division has recognized the inadequacies of its existing, traditional cost system for estimating product costs. Describes the innovative activity-based system that was developed to more accurately trace overhead costs to individual products. Provides students with... View Details
      Keywords: Activity Based Costing and Management; Cost Accounting; Cost Management; Cost vs Benefits; Production; Budgets and Budgeting; Innovation and Invention; Innovation and Management; Consumer Products Industry
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      Kaplan, Robert S. "John Deere Component Works (A)." Harvard Business School Case 187-107, May 1987. (Revised November 1998.)
      • April 1987 (Revised April 1987)
      • Case

      Tiberg Co.

      By: Michael Beer and Daniel J. Isenberg
      Describes the efforts of a vice president of purchasing to coordinate and centralize purchasing procedures in a multinational company. He encounters a lack of active cooperation. A rewritten version of an earlier case by G. Lombard. View Details
      Keywords: Cost Management; Multinational Firms and Management; Governance Controls; Managerial Roles; Organizational Change and Adaptation; Organizational Design; Power and Influence
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      Beer, Michael, and Daniel J. Isenberg. "Tiberg Co." Harvard Business School Case 487-079, April 1987. (Revised April 1987.)
      • March 1987 (Revised July 1996)
      • Case

      Kansas City Zephyrs Baseball Club, Inc.

      By: Kenneth A. Merchant, Krishna G. Palepu and Joseph P. Mulloy
      Describes a dispute between the owners of the major league baseball teams and the players' union about the profitability of the baseball teams. The issue is important because of the ongoing collective bargaining negotiations. A consultant is brought in to decide... View Details
      Keywords: State Ownership; Compensation and Benefits; Entrepreneurship; For-Profit Firms; Accounting; Activity Based Costing and Management; Resource Allocation; Cost Accounting; Cost Management; Labor and Management Relations; Financial Management; Sports; Sports Industry; Kansas
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      Merchant, Kenneth A., Krishna G. Palepu, and Joseph P. Mulloy. "Kansas City Zephyrs Baseball Club, Inc." Harvard Business School Case 187-088, March 1987. (Revised July 1996.)
      • August 1986 (Revised May 2005)
      • Case

      Mike Finkelstein (B)

      By: Carliss Y. Baldwin, Charles Bryan and Ken Leet
      Following his successful turnaround of WTXX, Waterbury, Mike Finkelstein joined Odyssey Partners with a mandate to build a communications company. From 1982-1985, he acquired three more stations, financing each as an independent partnership. However, increasing... View Details
      Keywords: Business Exit or Shutdown; Cash; Business or Company Management; Bonds; Cost vs Benefits; SWOT Analysis; Alignment; Acquisition; Financial Strategy; Corporate Finance; Communications Industry
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      Baldwin, Carliss Y., Charles Bryan, and Ken Leet. "Mike Finkelstein (B)." Harvard Business School Case 287-021, August 1986. (Revised May 2005.)
      • 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.)
      • 2015
      • Other Teaching and Training Material

      Marketing Reading: Digital Marketing

      By: Sunil Gupta and Joseph Davin
      Digital technology has changed how consumers search for information, interact with each other, and buy products. The popularization of these technologies has made it possible for companies to have a better understanding of their customers' decision journey and... View Details
      Keywords: Advertising; Buzz Marketing; Internet Marketing; Marketing; Marketing Management; Social Media; Social Networks; Viral Marketing; Word-of-mouth Marketing; Digital; Internet; Marketing Channels; Marketing Reference Programs; Online Advertising; Advertising Industry
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      Gupta, Sunil, and Joseph Davin. "Marketing Reading: Digital Marketing." Core Curriculum Readings Series. Boston: Harvard Business Publishing 8224, 2015.
      • Research Summary

      Overview

      By: John Beshears
      In his research, Professor Beshears shows how managers can influence the behavior of customers and employees by changing the decision-making environment to call attention to a decision, to use psychological framing to shape assessments of options, or to help... View Details
      Keywords: Behavioral Economics; Consumer Finance; Household Finance; Health Care; Organizational Economics; Decision Making; Economics; Negotiation; Behavioral Finance
      • Research Summary

      Overview

      By: Rob Markey
      Most companies' leaders declare their commitment to delivering value to customers. Many have adopted language such as "customer-centric" or "customer-obsessed." Companies that consistently earn top marks for customer loyalty in their industry deliver total shareholder... View Details
      Keywords: Customer Base Analysis; Customer Lifetime Value; Customer Experience; Customer Loyalty; Service Profit Chain; Management Accounting; Project Evaluation And Resource Allocation; Customer Value and Value Chain; Customer Satisfaction; Valuation; Customer Focus and Relationships
      • Research Summary

      Overview

      By: Robert S. Kaplan
      Kaplan introduced time-driven activity-based costing (TDABC) to provide the cost component in Michael Porter's Value Based Health Care framework of delivering superior patient outcomes at lower societal cost. TDABC is becoming the global standard for health care... View Details
      Keywords: Activity-based Costing And Management; Time-Driven ABC; Balanced Scorecard; Carbon Accounting; Carbon Credits; Inclusive Growth; Risk Management; Health Industry
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