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  • All HBS Web  (7,338)
    • People  (5)
    • News  (1,291)
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  • April 1989 (Revised January 1990)
  • Case

Texas Instruments: Cost of Quality (B)

By: Robert S. Kaplan
A division questions whether to retain, modify, or abandon its cost of quality system now that more direct measures of quality have been adopted. Discusses the role of quality cost measurement in a mature quality management system. View Details
Keywords: Measurement and Metrics; Quality
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Kaplan, Robert S. "Texas Instruments: Cost of Quality (B)." Harvard Business School Case 189-111, April 1989. (Revised January 1990.)
  • July 2021
  • Teaching Note

Eaton Corporation: Portfolio Transformation and the Cost of Capital

By: Benjamin C. Esty, E. Scott Mayfield and Daniel Fisher
Teaching Note for HBS Case Nos. 221-006 and 221-070. View Details
Keywords: Mergers and Acquisitions; Business Conglomerates; Business Divisions; Cost of Capital; Corporate Finance; Value; Valuation; Industrial Products Industry; United States; Denmark; Republic of Ireland
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Esty, Benjamin C., E. Scott Mayfield, and Daniel Fisher. "Eaton Corporation: Portfolio Transformation and the Cost of Capital." Harvard Business School Teaching Note 222-019, July 2021.
  • Article

Capital Commitments and the High Cost of Money

By: Samuel Hayes
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Hayes, Samuel. "Capital Commitments and the High Cost of Money." Harvard Business Review 55, no. 3 (May–June 1977): 155–161.
  • 16 Aug 2012
  • Working Paper Summaries

The Cost of Friendship

Keywords: by Paul Gompers, Vladimir Mukharlyamov & Yuhai Xuan
  • May 1997
  • Case

Toyota Motor Corporation: Target Costing System

Explores Toyota's target costing system, considered to be the most advanced such system of any major Japanese manufacturer. Specifically, describes Toyota's process of setting rigorous cost-reduction goals and the steps taken to achieve them. View Details
Keywords: Cost Management; Manufacturing Industry; Auto Industry; Japan
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Cooper, Robin, and Takao Tanaka. "Toyota Motor Corporation: Target Costing System." Harvard Business School Case 197-031, May 1997.
  • Aug 2014
  • Conference Presentation

After the Break-Up: The Relational and Reputational Consequences of Withdrawals from VC Syndicates

By: Ranjay Gulati and Pavel Zhelyazkov
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Gulati, Ranjay, and Pavel Zhelyazkov. "After the Break-Up: The Relational and Reputational Consequences of Withdrawals from VC Syndicates." Paper presented at the Academy of Management Annual Meeting, Philadelphia, PA, August 2014.
  • March 1989 (Revised April 1998)
  • Case

Marriott Corporation: The Cost of Capital (Abridged)

By: Richard S. Ruback
Gives students the opportunity to explore how a company uses the Capital Asset Pricing Model (CAPM) to compute the cost of capital for each of its divisions. The use of Weighted Average Cost of Capital (WACC) formula and the mechanics of applying it are stressed. View Details
Keywords: Cost of Capital; Mathematical Methods
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Ruback, Richard S. "Marriott Corporation: The Cost of Capital (Abridged)." Harvard Business School Case 289-047, March 1989. (Revised April 1998.)
  • 2006
  • Article

Capital Budgeting: The Role of Cost Allocations

By: Ian D. Gow and Stefan Reichelstein
A common issue for firms is how to allocate capital resources to various investment alternatives. An extensive and long-standing literature in finance has examined various aspects of capital budgeting, including capital constraints, the determination of discount rates,... View Details
Keywords: Capital Budgeting; Resource Allocation; Performance Evaluation; Cost Management; Research; Investment; Cash Flow; Risk Management; Performance Capacity
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Gow, Ian D., and Stefan Reichelstein. "Capital Budgeting: The Role of Cost Allocations." Operations Research Proceedings (2006): 115–122.
  • Research Summary

A Temporal View of the Costs and Benefits of Self-Deception

Researchers have documented many cases in which individuals rationalize their regrettable actions. Four experiments examine situations in which participants go beyond merely explaining away their misconduct to actively deceiving themselves. We find that those who... View Details

    Brittany Torrez presents "Objectivity Interrogation and Armoring: Examining the Racialized Consequences of Objectivity"

    • 2009
    • Article

    Silenced by Fear: The Nature, Sources, and Consequences of Fear at Work

    By: Jennifer Kish Gephart, James R. Detert, Linda K. Trevino and Amy C. Edmondson
    In every organization, individual members have the potential to speak up about important issues, but a growing body of research suggests that they often remain silent instead, out of fear of negative personal and professional consequences. In this chapter, we draw on... View Details
    Keywords: Organizations; Working Conditions; Research; Emotions; Employees; Motivation and Incentives; Theory; Behavior
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    Kish Gephart, Jennifer, James R. Detert, Linda K. Trevino, and Amy C. Edmondson. "Silenced by Fear: The Nature, Sources, and Consequences of Fear at Work." Research in Organizational Behavior 29 (2009): 163–193.
    • 26 Feb 2015
    • News

    The Alarming, Long-Term Consequences of Workplace Stress

    • 2021
    • Working Paper

    The Health Costs of Cost-Sharing

    By: Amitabh Chandra, Evan Flack and Ziad Obermeyer
    We use the design of Medicare’s prescription drug benefit program to demonstrate three facts about the health consequences of cost-sharing. First, we show that an as-if-random increase of 33.6% in out-of-pocket price (11.0 percentage points (p.p.) change in... View Details
    Keywords: Cost-sharing; Impact; Health Care and Treatment; Insurance; Health; Consumer Behavior
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    Chandra, Amitabh, Evan Flack, and Ziad Obermeyer. "The Health Costs of Cost-Sharing." NBER Working Paper Series, No. 28439, February 2021.
    • March 1994 (Revised October 1994)
    • Case

    Nissan Motor Co. Ltd.: Target Costing System

    Describes Nissan's sophisticated target costing system in the context of new product introduction. On the basis of consumer analysis and a life cycle contribution study, Nissan conducts an exhaustive analysis of component costs to determine whether a new model can be... View Details
    Keywords: Cost; Product Development; Manufacturing Industry; Auto Industry; Japan
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    Cooper, Robin. "Nissan Motor Co. Ltd.: Target Costing System." Harvard Business School Case 194-040, March 1994. (Revised October 1994.)
    • 21 May 2016
    • Video

    2016 G&WS: Carissa Romero Presents “The Consequences of a ‘Culture of Brilliance’”

    • 2022
    • Working Paper

    Category Kings or Commoners? Marketing Shaping and Its Consequences in Nascent Categories

    By: Rory McDonald
    For a new market category to materialize, someone must actively bring it into existence. Yet it remains a mystery how entrepreneurs, whose resources are stretched thin, can accomplish this task. Prior research emphasizes the importance of market-shaping... View Details
    Keywords: Nascent Markets; New Categories; Innovation; Qualitative Methods; Emerging Markets; Strategy; Cultural Entrepreneurship; Innovation and Invention
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    McDonald, Rory. "Category Kings or Commoners? Marketing Shaping and Its Consequences in Nascent Categories." Harvard Business School Working Paper, No. 16-095, February 2016. (Revised January 2022.)
    • winter 1985
    • Article

    The Nonpecuniary Costs of Automobile Emissions Standards

    By: Timothy F. Bresnahan and Dennis Yao
    An important component of the costs of automotive air-pollution control has been nonpecuniary: a decline in vehicle performance characteristics. This regulatory impact on what the auto industry calls "drivability" has never been quantified, although there is... View Details
    Keywords: Transportation; Pollutants; Cost; Standards; Performance; Quality; Auto Industry
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    Bresnahan, Timothy F., and Dennis Yao. "The Nonpecuniary Costs of Automobile Emissions Standards." RAND Journal of Economics 16, no. 4 (winter 1985): 437–455. ((reprinted in W. Harrington and V. McConnell (eds.) Controlling Automobile Air Pollution, 2007) Harvard users click here for full text.)
    • April 2011
    • Article

    The Emotional Impact and Behavioral Consequences of Post-M&A Integration: An Ethnographic Case Study in the Software Industry

    By: David Ager
    This ethnographic case study has focused in depth on one type of acquisition, that of two small, young firms (each with less than 2,000 employees and less than ten years in operation) acquired by one company in the software development industry based in the United... View Details
    Keywords: Integration; Organizational Change and Adaptation; Behavior; Groups and Teams; Mergers and Acquisitions; Emotions
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    Ager, David. "The Emotional Impact and Behavioral Consequences of Post-M&A Integration: An Ethnographic Case Study in the Software Industry." Journal of Contemporary Ethnography 40, no. 2 (April 2011): 199–230.
    • September 2020 (Revised June 2021)
    • Supplement

    Eaton Corporation: Portfolio Transformation and The Cost of Capital

    By: Benjamin C. Esty, Scott Mayfield and Daniel Fisher
    In 2000, Eaton Corporation was a broadly diversified industrial conglomerate. But its strategy was evolving and its focus was narrowing around “power management” and more recently on “intelligent power,” the use of digitally enabled products and services designed to... View Details
    Keywords: Mergers and Acquisitions; Business Conglomerates; Business Divisions; Cost of Capital; Corporate Finance; Value; Valuation; Industrial Products Industry; United States; Denmark; Republic of Ireland
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    Esty, Benjamin C., Scott Mayfield, and Daniel Fisher. "Eaton Corporation: Portfolio Transformation and The Cost of Capital." Harvard Business School Spreadsheet Supplement 221-704, September 2020. (Revised June 2021.)
    • Research Summary

    The Role of the Internet in Enhancing Service and Reducing Cost

    Is delivering service (both internal and external) facilitated by the Internet a zero sum game in which costs associated with delivering superior service must always be passed on to customers in the form of higher prices? Does the quantity and type of service... View Details

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