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Show Results For
- All HBS Web
(5,516)
- People (8)
- News (1,279)
- Research (2,939)
- Events (34)
- Multimedia (35)
- Faculty Publications (1,733)
- August 2008 (Revised May 2009)
- Case
Kmart and ESL Investments (A)
By: Stuart C. Gilson and Sarah Abbott
A major bankrupt retailer is poised to emerge from Chapter 11. Two activist hedge funds ("vulture investors") will own over 50% of reorganized Kmart's common stock, based on prior investments in Kmart's debt claims, and an infusion of new equity financing. The Chapter... View Details
Keywords: Restructuring; Capital Structure; Insolvency and Bankruptcy; Investment; Investment Activism; Valuation; Financial Services Industry; Retail Industry; United States
Gilson, Stuart C., and Sarah Abbott. "Kmart and ESL Investments (A)." Harvard Business School Case 209-044, August 2008. (Revised May 2009.)
- December 1994
- Case
AB SKA (Sweden)
By: David F. Hawkins, V.G. Narayanan and Robert L. Simons
A senior manager faces three accounting and control decisions related to a new R&D project: to expense or capitalize, how to implement management control over the R&D function, and how to use activity-based cost drivers for product costing. View Details
Keywords: Cost Accounting; Management Practices and Processes; Cost Management; Activity Based Costing and Management; Research and Development; Sweden
Hawkins, David F., V.G. Narayanan, and Robert L. Simons. "AB SKA (Sweden)." Harvard Business School Case 195-180, December 1994.
- June 2014
- Article
Improving Value with TDABC
By: Robert S. Kaplan
The article discusses the benefits of time-driven activity-based costing (TDABC) combined with outcomes measurement for healthcare organizations. Topics covered include improving resource efficiency, optimizing care over the complete care cycle, and planning and... View Details
Keywords: Goals and Objectives; Activity Based Costing and Management; Health Care and Treatment; Health Industry
Kaplan, Robert S. "Improving Value with TDABC." hfm (Healthcare Financial Management) 68, no. 6 (June 2014): 76–83.
- 17 Nov 2015
- Lessons from the Classroom
How Activist Investors Became Respectable
(Editor's Note. Carl Icahn is in the news again. On Monday, SEC filings revealed the militant investor has sold his entire stake in eBay, after successfully pushing the company to spin off its PayPal operation. Harvard Business School professor Joseph Fuller looks at... View Details
- Article
A Feasibility Study Using Time-driven Activity-based Costing as a Management Tool for Provider Cost Estimation: Lessons from the National TB Control Program in Zimbabwe in 2018
By: J. Chirenda, B. Nhlema Simwaka, C. Sandy, K. Bodnar, S. Corbin, P. Desai, T. Mapako, S. Shamu, C. Timire, E. Antonio, A. Makone, A. Birikorang, T. Mapuranga, M. Ngwenya, T. Masunda, M. Dube, E. Wandwalo, L. Morrison and R. S. Kaplan
Background: This study used process maps and time-driven activity-based costing to document TB service delivery processes. The analysis identified the resources required to sustain TB services in Zimbabwe, as well as several opportunities for more effective and... View Details
Keywords: Time-Driven Activity-Based Costing; Provider Cost; Health Care and Treatment; Cost Management; Activity Based Costing and Management; Zimbabwe
Chirenda, J., B. Nhlema Simwaka, C. Sandy, K. Bodnar, S. Corbin, P. Desai, T. Mapako, S. Shamu, C. Timire, E. Antonio, A. Makone, A. Birikorang, T. Mapuranga, M. Ngwenya, T. Masunda, M. Dube, E. Wandwalo, L. Morrison, and R. S. Kaplan. "A Feasibility Study Using Time-driven Activity-based Costing as a Management Tool for Provider Cost Estimation: Lessons from the National TB Control Program in Zimbabwe in 2018." BMC Health Services Research 21, no. 242 (2021).
- March 2016
- Article
Using Quality Improvement Methods and Time-Driven Activity-Based Costing to Improve Value-Based Cancer Care Delivery at a Cancer Genetics Clinic
By: R.Y. Tan, M. Met-Domestici, K. Zhou, A.B. Guzman, S.T. Lim, K.C. Soo, T.W. Feeley and J. Ngeow
Purpose:
To meet increasing demand for cancer genetic testing and improve value-based cancer care delivery, National Cancer Centre Singapore restructured the Cancer Genetics Service in 2014. Care delivery processes were redesigned. We sought to improve access by... View Details
To meet increasing demand for cancer genetic testing and improve value-based cancer care delivery, National Cancer Centre Singapore restructured the Cancer Genetics Service in 2014. Care delivery processes were redesigned. We sought to improve access by... View Details
Keywords: Cancer Treatment; Value Based Health Care; Time-Driven Activity-Based Costing; Health Care and Treatment; Quality; Performance Improvement; Activity Based Costing and Management
Tan, R.Y., M. Met-Domestici, K. Zhou, A.B. Guzman, S.T. Lim, K.C. Soo, T.W. Feeley, and J. Ngeow. "Using Quality Improvement Methods and Time-Driven Activity-Based Costing to Improve Value-Based Cancer Care Delivery at a Cancer Genetics Clinic." Journal of Oncology Practice 12, no. 3 (March 2016): 320–331. (e-Pub 1/2016. PMID: 26759493.)
- March 2012 (Revised December 2014)
- Case
Schön Klinik: Measuring Cost and Value
By: Robert S. Kaplan, Mary L. Witkowski and Jessica A. Hohman
The case illustrates how a leading German hospital group has invested deeply in the measurement of patient-level outcomes and costs, the foundations of a health care value framework. The company launches a pilot project to use time-driven activity-based costing (TDABC)... View Details
Keywords: Health Care; Costing; Activity-Based Costing; Hospitals; Activity Based Costing and Management; Value; Health Care and Treatment; Outcome or Result; Health Industry; Germany
Kaplan, Robert S., Mary L. Witkowski, and Jessica A. Hohman. "Schön Klinik: Measuring Cost and Value." Harvard Business School Case 112-085, March 2012. (Revised December 2014.)
- 01 Dec 2012
- News
Corruption 101
Corruption doesn't announce itself with a capital C. It is subtler and thornier than that—as one HBS student learned the hard way during a recent summer internship in Tanzania. In a new case detailing his experience, the student struggles to navigate the systemic... View Details
- December 2000 (Revised March 2003)
- Case
Machinery International (B)
By: David F. Hawkins
An assistant is asked to prepare illustrative derivative and hedge accounting examples for the audit committee. Students are required to complete the examples. Teaching Purpose: Introduces students to the basics of derivative and hedge accounting. View Details
Keywords: Accounting Audits; Machinery and Machining; Activity Based Costing and Management; Currency; Cost Management; Financial Statements; Construction Industry; Accounting Industry; United States
Hawkins, David F. "Machinery International (B)." Harvard Business School Case 101-061, December 2000. (Revised March 2003.)
- April 1995 (Revised April 1995)
- Case
Pillsbury: Customer Driven Reengineering
By: Robert S. Kaplan
Pillsbury is transforming itself from an integrated producer of flour and bakery products to a value-added supplier of premium branded products. After initial successes applying activity-based costing to manufacturing operations, two senior executives decide to... View Details
Keywords: Organizational Change and Adaptation; Production; Cost Management; Activity Based Costing and Management; Customer Value and Value Chain; Food and Beverage Industry
Kaplan, Robert S. "Pillsbury: Customer Driven Reengineering." Harvard Business School Case 195-144, April 1995. (Revised April 1995.)
- 11 Apr 2007
- Research & Ideas
Adding Time to Activity-Based Costing
To improve any business, managers need to understand how much it costs to produce a profitable product. It seems a simple task, but the process of securing and analyzing the data can be incredibly complex and organizationally taxing. In Time-Driven Activity-Based... View Details
Keywords: by Sarah Jane Gilbert
- Article
Time-Driven Activity-Based Costing in Emergency Medicine
By: Robert S. Kaplan, Brian J. Yun, Anand M. Prabhakar, Jonathan Warsh, John Brennan, Kyle E. Dempsey and Ali S. Raja
Value in emergency medicine is determined by both patient-important outcomes and the costs associated with achieving them. However, measuring true costs is challenging. Without an understanding of costs, emergency department (ED) leaders will be unable to determine... View Details
Keywords: Time-Driven Activity-Based Costing; Emergency Room; Health Care and Treatment; Value; Cost Management; Activity Based Costing and Management
Kaplan, Robert S., Brian J. Yun, Anand M. Prabhakar, Jonathan Warsh, John Brennan, Kyle E. Dempsey, and Ali S. Raja. "Time-Driven Activity-Based Costing in Emergency Medicine." Annals of Emergency Medicine 67, no. 6 (June 2016): 765–772.
- September 2014
- Article
Defining the Value of Proton Therapy Using Time-Driven Activity-Based Costing
By: N.G. Thaker, A.B. Guzman, Thomas W. Feeley, T.M. Jones, J.R. Incalcaterra, C. Kolom, S.J. Frank, L.S. Tatum, Ronald S. Walters, Scott B. Cantor, D.I. Rosenthal, A.S. Garden, G.B. Gunn, C.D. Fuller and M.B. Palmer
Technological innovations in radiation therapy (RT) have rapidly improved the quality of care for patients with head and neck cancer. Intensity-modulated proton therapy (MPT) holds promise of further improving outcomes compared with the current photon-based technique... View Details
Keywords: Time-Driven Activity-Based Costing; Health Care and Treatment; Technological Innovation; Activity Based Costing and Management
Thaker, N.G., A.B. Guzman, Thomas W. Feeley, T.M. Jones, J.R. Incalcaterra, C. Kolom, S.J. Frank, L.S. Tatum, Ronald S. Walters, Scott B. Cantor, D.I. Rosenthal, A.S. Garden, G.B. Gunn, C.D. Fuller, and M.B. Palmer. "Defining the Value of Proton Therapy Using Time-Driven Activity-Based Costing." Oncology Payers, no. 1 (September 2014): 22–28.
- January 2016 (Revised January 2019)
- Supplement
The Allergan Board Under Fire (B)
By: Lynn S. Paine, Suraj Srinivasan, John C. Coates and David Lane
In 2014, the Allergan Inc. board of directors received a surprise takeover offer from Valeant Pharmaceuticals in alliance with hedge fund activist Bill Ackman's Pershing Square Capital Management. In the unprecedented arrangement between an acquirer and a hedge fund... View Details
Keywords: Allergan, Inc.; Valeant; Ackman; Pershing Square; Tender Offer; Activist Investors; Business Models; R＆D; Board Of Directors; Securities Litigation; Acquisition Strategy; Takeover Defenses; Hedge Funds; Shareholder Rights; Proxy Contest; Shareholder Special Meetings; Legal Issues In Contested Takeovers; Corporate Governance; Investment Activism; Business and Stakeholder Relations; Business Model; Business and Shareholder Relations; Valuation; Pharmaceutical Industry
Paine, Lynn S., Suraj Srinivasan, John C. Coates, and David Lane. "The Allergan Board Under Fire (B)." Harvard Business School Supplement 316-029, January 2016. (Revised January 2019.)
- October 2010
- Teaching Note
Target Corporation: Ackman versus the Board (TN)
By: Krishna G. Palepu and Suraj Srinivasan
Teaching Note for 109010. View Details
- January 2020
- Article
Using Time-Driven Activity-Based Costing to Demonstrate Value in Perioperative Care: Recommendations and Review from the Society for Perioperative Assessment and Quality Improvement
By: O. Allin, R. D. Urman, A. F. Edwards, J. D. Blitz, K. J. Pfeifer, T. W. Feeley and A. M. Bader
A shift in health care payment models from volume toward value-based incentives will require deliberate input into systems development from both perioperative clinicians and administrators to ensure appropriate recognition of the value of all services... View Details
Keywords: Value-based Health Care; Outcomes; Time-Driven Activity-Based Costing; Health Care and Treatment; Cost Management; Value; Activity Based Costing and Management
Allin, O., R. D. Urman, A. F. Edwards, J. D. Blitz, K. J. Pfeifer, T. W. Feeley, and A. M. Bader. "Using Time-Driven Activity-Based Costing to Demonstrate Value in Perioperative Care: Recommendations and Review from the Society for Perioperative Assessment and Quality Improvement." Journal of Medical Systems 44, no. 1 (January 2020).
- July 2015
- Exercise
An Activist Approach: Confidential Role Assignment for Remingtons Housewares
By: Guhan Subramanian and Kait Szydlowski
A three party, multiple-issue negotiation exercise dealing with a potential merger between two leading department stores, called for by an activist investor hedge fund in a letter to both companies. Company management will now attempt to navigate next moves, which are... View Details
Keywords: Negotiation; Activist Investors; Takeover Defense; Negotiation Types; Mergers and Acquisitions; Corporate Governance; Investment Activism; Retail Industry
Subramanian, Guhan, and Kait Szydlowski. "An Activist Approach: Confidential Role Assignment for Remingtons Housewares." Harvard Business School Exercise 916-014, July 2015.
- July 2015
- Exercise
An Activist Approach: Confidential Role Assignment for Fultons Department Stores
By: Guhan Subramanian and Kait Szydlowski
A three party, multiple-issue negotiation exercise dealing with a potential merger between two leading department stores, called for by an activist investor hedge fund in a letter to both companies. Company management will now attempt to navigate next moves, which are... View Details
Keywords: Negotiation; Activist Investors; Takeover Defense; Negotiation Types; Mergers and Acquisitions; Corporate Governance; Investment Activism; Retail Industry
Subramanian, Guhan, and Kait Szydlowski. "An Activist Approach: Confidential Role Assignment for Fultons Department Stores." Harvard Business School Exercise 916-013, July 2015.
- July 2015
- Exercise
An Activist Approach: Castle Rock-Fultons-Remingtons
By: Guhan Subramanian and Kait Szydlowski
A three party, multiple-issue negotiation exercise dealing with a potential merger between two leading department stores, called for by an activist investor hedge fund in a letter to both companies. Company management will now attempt to navigate next moves, which are... View Details
Keywords: Negotiation; Activist Investors; Takeover Defense; Negotiation Types; Mergers and Acquisitions; Corporate Governance; Investment Activism; Retail Industry
Subramanian, Guhan, and Kait Szydlowski. "An Activist Approach: Castle Rock-Fultons-Remingtons." Harvard Business School Exercise 916-011, July 2015.
- April 2009 (Revised June 2010)
- Case
Supply Chain Partners: Virginia Mason and Owens & Minor (A)
By: V.G. Narayanan and Lisa Brem
Virginia Mason Medical Center (VM) hired Owens & Minor (O&M) as its alpha vendor for medical/surgical supplies in 2004. By 2005, O&M was performing Just-in-Time and Low Unit of Measure services for VM, but they believed the pricing model in the industry was outdated.... View Details
Keywords: Activity Based Costing and Management; Price; Distribution; Supply Chain Management; Medical Devices and Supplies Industry
Narayanan, V.G., and Lisa Brem. "Supply Chain Partners: Virginia Mason and Owens & Minor (A)." Harvard Business School Case 109-076, April 2009. (Revised June 2010.)