Activity Based Costing - Publications - Faculty & Research

06 Feb 2012
Research & Ideas

Kodak: A Parable of American Competitiveness

When American companies move pieces of their operations overseas—often because manufacturing and labor costs are much cheaper—they run the risk of moving the expertise, innovation, and new growth opportunities just out of their reach as... View Details

Keywords: by Dina Gerdeman; Manufacturing

16 Nov 2020
Blog Post

Flatiron School: Reflections from Summer 2020

paired with a beverage start-up based in Miami and helped the company make the pivot from B2B sales to DTC sales in the face of COVID disruptions by analyzing its marketing and the sales data. NOTE: Full list of client partners included... View Details

Keywords: All Industries

20 Sep 2021
Blog Post

Student Spotlight: Summer Internships in Business and Environment

life, and low cost Prussian Blue Sodium Ion battery solutions for critical power and industrial applications, including data center UPS systems and electrically-powered materials handling equipment. Aditya's role prior to HBS was a... View Details

22 Feb 2022
News

Case Study: Welcome Aboard

fortune to go remote-first while startups in hardware or the life sciences cannot. Embrace the opening for increased quantity and quality of candidates. Your initial cluster of employees should be viewed as an opportunity, not a constraint. Over time, even if... View Details

Keywords: Jen McFarland Flint

20 Dec 2011
First Look

First Look: December 20

settlement body. This shift, it is argued, raises foundational questions of expertise, the relationship of models to real-world outcomes, and methods for bounding disputes over scientific and economic facts. Based on a case study of... View Details

Keywords: Carmen Nobel

01 Nov 2011
First Look

First Look: Nov. 1

advantage. Read the article: http://hbr.org/2011/11/how-great-companies-think-differently/ar/1 Managing the Multiple Dimensions of Risk—Part I Authors:Robert S. Kaplan and Anette Mikes Publication:Balanced Scorecard Report 13, no. 4 (July-August 2011) Abstract View Details

Keywords: Sean Silverthorne

24 Sep 2012
Research & Ideas

Why Do We Tax?

this policy be designed not just to meet Utilitarian goals but also to align with the principle of Equal Sacrifice. The principle of Equal Sacrifice declares that the goal of tax policy is to share the costs of funding public goods evenly... View Details

Keywords: by Martha Lagace; Legal Services

20 Jan 2017
Research & Ideas

Here’s How Businessman Trump Is Likely to Approach the Presidency

control (i.e., so-called inversions), financing patterns (i.e., cash holdings), and profit-shifting activities (i.e., transfer pricing of profits). In short, it’s broken and we have the worst of all worlds relative to the rest of the... View Details

Keywords: by Christina Pazzanese

12 Aug 2014
First Look

First Look: August 12

km of roads in India. We use a difference-in-difference estimation strategy to compare non-nodal districts based upon their distance from the highway system. We find several positive effects for non-nodal districts located 0-10 km from GQ... View Details

Keywords: Sean Silverthorne

10 Apr 2007
First Look

First Look: April 10, 2007

associated with taxing foreign-source income. Examples are given of the practical after-tax effects of the major alternatives. Foreign tax credit and "tax haven" based business activities receive... View Details

Keywords: Martha Lagace

20 Aug 2007
Research & Ideas

HBS Cases: Using Investor Relations Proactively

Total focuses on explaining how their cash use is prudent. Similarly, BP has a large base of retail investors but in many ways it treats them as just slightly different versions of its institutional investors. That is, BP assumes the... View Details

Keywords: by Martha Lagace; Energy; Utilities

02 Mar 2010
First Look

First Look: March 2

legal change applied). These reductions in agency costs were followed by an increase in average leverage and a reduction in interest costs. Finally, we can estimate the welfare implications of agency costs, because firm values increased... View Details

Keywords: Martha Lagace

16 Apr 2012
Research & Ideas

The Inner Workings of Corporate Headquarters

headquarters. Theoretically, it's the job of the executives upstairs to coordinate the activities of the various arms of a company to row in the same direction. "What corporate-level strategy is about is creating a portfolio that is... View Details

Keywords: by Michael Blanding

04 Jun 2001
Research & Ideas

RealNetworks, CNET, and Judo Strategy

active medium. Larger ads become part of the user's experience, because they allow for much richer information delivery." Glaser: Surfers Will Pay RealNetworks, which achieved ubiquity on personal computers around the world by giving... View Details

Keywords: by Jim Aisner

15 May 2013
Research & Ideas

From McRibs to Maseratis: The Power of Scarcity Marketing

Canadian culture, all Canadian measurements are in hockey rink units, or HRUs.) Social media activity was intense, and consumers even organized Double Down "Bro Downs" where men competed to see who could guzzle the most Double... View Details

Keywords: Re: Michael I. Norton

Web

Social Entrepreneurship Fellowship | Social Enterprise | Harvard Business School

ineligible for Fellowship awards: Part-time, term, temporary, contract or volunteer roles. A position with job responsibilities that are determined to be sectarian by the Review Committee. Political campaign work. Given the restrictions under Federal and certain state... View Details

06 Apr 2020
Research & Ideas

Where Do Workers Go When the Robots Arrive?

according to the research. One reason might be that costs are lower for companies that moved production offshore, and the resulting, more efficient firms developed higher-skilled service work, like computer science, to fill the employment... View Details

Keywords: by Rachel Layne; Manufacturing

02 Jul 2010
What Do You Think?

Is Profit as a “Direct Goal” Overrated?

set goals around creating value faster than costs (his preferred goal)." Deepak Alse reminded us that "the world of business is an unbounded system! The 'Corporation' is in effect an acceptance of the idea that profit seeking... View Details

Keywords: by Jim Heskett

25 Jun 2020
News

Covering All Corners

basic ventilators, which are around 1 percent of the cost of high-end computerized ventilators. They’re now being tested in a hospital in Egypt. Our most significant efforts in the global battle against the pandemic are possible thanks to... View Details

01 Dec 2017
News

Alumni and Faculty Books for December 2017

group that first voiced skepticism, demanded accountability, and catalyzed dissent. Andrew Zimbalist is the leading researcher on the hidden costs of hosting megaevents like the Olympics and the World Cup. They provide a blueprint for... View Details

Publications