Publications

November 2011
Case

Brink's Company: Activists Push for a Spin-off

By: Suraj Srinivasan, Aldo Sesia and Amy Kaser

The case studies the decision of the security services corporation Brink's Company to spin-off its home security division from the rest of the company. The decision followed intense pressure on the company by three activist hedge funds that felt that Brink's was... View Details

Keywords: Activist Investors; Spin-off; Leveraged Recapitalization; Debt; Valuation; Hedge Funds; Conglomerates; Investment Activism

March 2017
Supplement

eBay vs. Carl Icahn, 2014: Interview with John Donahoe, eBay CEO 2008-2015

By: David B. Yoffie, Eric Baldwin and Tom Ryder

This video, a supplement to HBS Case No. 717-417, features an interview with former eBay CEO John Donahoe, providing his perspective on eBay's response to activist investor Carl Icahn's attack on eBay, which began in January 2014. After giving some of his own... View Details

Keywords: Activist Shareholder; Activist Investors; Technology; Strategy; Corporate Strategy; Investment Activism; Financial Services Industry; Retail Industry; Technology Industry

Find at Harvard

March 1997 (Revised June 1999)
Background Note

Using Activity-Based Costing with Budgeted Expenses and Practical Capacity

By: Robert S. Kaplan

Describes how activity-based costing (ABC) should be applied with: 1) budgeted, not historical, expenses and 2) assigning the costs of capacity resources. View Details

Keywords: Cost Accounting; Activity Based Costing and Management; Budgets and Budgeting

April 2006 (Revised November 2020)
Background Note

Time-Driven Activity-Based Costing

By: Robert S. Kaplan

Introduces the role for time-driven activity-based costing. Identifies the value from an accurate costing model, describes the difficulties of traditional ABC, and illustrates how time-driven ABC provides a simpler and more powerful method. View Details

Keywords: Activity Based Costing and Management; Management Analysis, Tools, and Techniques; Value

Article

Quantifying the Benefits from a Care Coordination Program for Tracheostomy Placement in Neonates

By: Christen Caloway, Alisa Yamasaki, Kevin M. Callans, Mahek Shah, Robert S. Kaplan and Christopher Hartnick

Value-based care models are becoming instrumental in structuring clinical care delivery in our healthcare climate. Our objective was to determine the value associated with implementation of a Family-Centered Care Coordination (FCCC) program for neonates undergoing... View Details

Keywords: Family-centered Care; Value-based Healthcare; Time-Driven Activity-Based Costing; Health Care and Treatment; Value; Activity Based Costing and Management

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2019
Article

Time-Driven Activity-Based Cost Analysis for Outpatient Anticoagulation Therapy: Direct Costs in a Primary Care Setting with Optimal Performance

By: Robert S. Kaplan, Rohit A. Bobade, Richard A. Helmers, Thomas M. Jaeger, Laura J. Odell and Derek A. Haas

Objectives: To determine how overall cost of anticoagulation therapy for warfarin compares with that of Novel Oral Anticoagulants (NOACs). Also, to demonstrate a scientific, comprehensive, and an analytical approach to estimate direct costs involved in monitoring and... View Details

Keywords: Time-Driven Activity-Based Costing; Activity Based Costing and Management; Health Care and Treatment; Analysis

25 Jun 2020
News

Perspectives in Health: Oscar Health - Examining the Role of Insurers During and After the Pandemic

Keywords: Insurance Carriers and Related Activities; Insurance Carriers and Related Activities

29 Apr 2014
News

"Pull People Through"

Keywords: mentoring; diversity; Credit Intermediation and Related Activities; Credit Intermediation and Related Activities

27 Dec 2013
News

At Lloyds, a Bank and Its Boss on the Rebound

Keywords: turnaround; banking; Credit Intermediation and Related Activities; Credit Intermediation and Related Activities

03 Dec 2012
News

Anti-Defamation League Awards Highest Honor to Jonathan Lavine

Keywords: awards; Credit Intermediation and Related Activities; Credit Intermediation and Related Activities

03 Apr 2013
News

Need A Business Loan? Impress The Algorithm, Not The Loan Officer

Keywords: Credit Intermediation and Related Activities; Credit Intermediation and Related Activities

02 Sep 2015
News

Voting for Optimism in Baltimore

If you had asked Calvin Young (MBA 2015) what he’d be doing after his graduation from HBS, he wouldn’t have answered “politics.” But earlier this month, the mechanical engineer and newly minted MBA announced his candidacy for mayor of Baltimore, his hometown and the... View Details

Keywords: April White; Justice, Public Order, and Safety Activities; Justice, Public Order, and Safety Activities

01 Mar 2004
News

Ex-Con Talks Ethics with HBS Students

80240ad2c5f43acc66f13dc5e89928ff There’s not much room for theory when Patrick Kuhse talks about business ethics. A successful stockbroker and entrepreneur, Kuhse became an international fugitive after being charged in 1994 with 32 counts of conspiracy, money... View Details

Keywords: Justice, Public Order, and Safety Activities; Justice, Public Order, and Safety Activities

October 1988 (Revised June 1993)
Case

Siemens Electric Motor Works (A): Process-Oriented Costing

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: Production; Activity Based Costing and Management; Manufacturing Industry