Publications
Publications
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- All HBS Web
(3,149)
- Faculty Publications (380)
- November 2004 (Revised July 2006)
- Case
Patrimonio Hoy
By: Arthur I Segel, Michael Chu and Gustavo Herrero
Patrimonio Hoy is a program targeting the housing needs of the low-income population by CEMEX, a major Mexican company and a leading global cement producer. Originally conceived as a project to understand the customers in the self-construction segment better, a major... View Details
- November 2004
- Article
Time-Driven Activity-Based Costing
By: Robert S. Kaplan and Steven R. Anderson
Keywords: Activity Based Costing and Management
- October 2004 (Revised January 2006)
- Tutorial
Introduction to Responsibility Accounting Systems
By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Responsibility accounting systems generate financial and related nonfinancial information about the actual and planned activities of a company's responsibility centers--organizational units headed by managers responsible for a unit's performance. The principal... View Details
- September 2004 (Revised February 2007)
- Case
Hedging Currency Risks at AIFS
By: Mihir A. Desai, Vincent Dessain and Anders Sjoman
The American Institute for Foreign Studies (AIFS) organizes study abroad programs and cultural exchanges for American students. The firm's revenues are mainly in U.S. dollars, but most of its costs are in eurodollars and British pounds. The company's controllers review... View Details
- March 2004
- Case
L.L. Bean: A Search for Growth
By: Rajiv Lal, Walter J. Salmon and James Weber
In mid-2003, CEO Chris McCormick felt L.L. Bean was in a good position to begin to grow again. For nearly 90 years, the company sold clothing and gear for outdoor enthusiasts through its catalogs and a single retail store in Freeport, Maine. In the three decades prior... View Details
- March 2004 (Revised April 2005)
- Case
Midwest Office Products
By: Robert S. Kaplan
Presents an easy introduction to time-driven activity-based costing (ABC) that allows students to build a simple ABC model of order profitability. Midwest's time-driven ABC approach is based on two categories of parameter estimates. The first is the cost per hour of... View Details
- November 2003 (Revised April 2004)
- Case
Internal Governance and Control at Goldman Sachs: Block Trading
By: Malcolm S. Salter and Ratna Sarkar
Although the explicit problem presented in the case concerns pricing a block trade, the real issue involves the decision-making and oversight processes used to arrive at a price that is appropriate for both the client and Goldman Sachs. Asks students in assignment... View Details
- September 2003 (Revised September 2004)
- Case
Hearthside Homes
By: Jason R. Barro, Brian J. Hall and Aaron Zimmerman
Investigates the "controllability problem" inherent in bonus systems. Ideally, an incentive system accurately measures performance in areas that the individual can control. But most measures are either too broad, including factors outside the influence of the employee,... View Details
- May 2003
- Case
Renault-Nissan Alliance, The
By: Michael Y. Yoshino and Perry Fagan
On Wednesday, May 29, 2002, the board of directors of Renault-Nissan BV (RNBV) met for the first time to discuss the state of the alliance between Renault SA and Nissan Motors-two of the world's largest automakers. RNBV was a 50/50 joint venture company established in... View Details
- May 2003
- Case
Sun Hydraulics: Leading in Tough Times (A) (Abridged)
By: Linda A. Hill and Jennifer Suesse
Sun Hydraulics, 32-year-old global hydraulics engineering and manufacturing company headquartered in Sarasota, Florida; confronts tough choices due to the economic downturn in 2001. The company leadership debates how to maintain profitability and reduce labor costs... View Details
- April 2003 (Revised May 2003)
- Case
Valuation Ratios in the Airline Industry
By: Paul M. Healy, Krishna G. Palepu and Jonathan Barnett
Four firms in the airline industry illustrate the underlying differences in valuation multiples (price-earnings and price-to-book). View Details
- February 2003 (Revised March 2007)
- Case
Internet Customer Acquisition Strategy at Bankinter
By: Francisco de Asis Martinez-Jerez, V.G. Narayanan and Lisa Brem
Bankinter, a relatively small Spanish bank, has a large presence as an Internet financial services provider. Leading the way to profitability through the Internet will give Bankinter a major competitive advantage over the larger, more established Spanish banks. Ann... View Details
- January 2003 (Revised April 2003)
- Case
Sun Hydraulics: Leading in Tough Times (A)
By: Linda A. Hill and Jennifer Suesse
Sun Hydraulics, 32-year-old global hydraulics engineering and manufacturing company headquartered in Sarasota, Florida, confronts tough choices due to the economic downturn in 2001. The company leadership debates how to maintain profitability and reduce labor costs... View Details
- October 2002 (Revised March 2013)
- Case
Intermountain Health Care
By: Richard M.J. Bohmer, Amy C. Edmondson and Laura Feldman
Intermountain Health Care (IHC), an integrated delivery system based in Utah, has adopted a new strategy for managing health care delivery. The approach focuses management attention not only on the facilities where care takes place but also on physician decision making... View Details
- September 2002
- Case
Abercrombie & Kent
By: Frances X. Frei, Brian Corbett, Mark Partin and Daniel Rethazy
Describes Abercrombie & Kent, the outdoor adventure company that has provided services throughout the entire history of the outdoor adventure industry. Provides an opportunity to learn how the company successfully grown into a premier player in the industry by adapting... View Details
- August 2002 (Revised November 2003)
- Teaching Note
Activity-Based Management at W.S. Industries (TN) (A) and (B)
By: V.G. Narayanan
Teaching Note for (9-101-062) and (9-102-063). View Details
Keywords: Activity Based Costing and Management
- 2002
- Book
Searching for a Corporate Savior: The Irrational Quest for Charismatic CEOs
By: Rakesh Khurana
Corporate CEOs are headline news. Stock prices rise and fall at word of their hiring and firing. Business media debate their merits and defects as if individual leaders determined the health of the economy. Yet we know surprisingly little about how CEOs are selected... View Details
- April 2002 (Revised March 2006)
- Background Note
Economics of Retail Banking Note
By: Frances X. Frei and Dennis Campbell
Explains the financial operations of retail banking, highlighting profitability challenges facing the industry. For U.S. banks, it is quite common for more than half of the customer base to be unprofitable and to have relatively few customers make up the vast majority... View Details
Keywords: Customers; Economics; Cost; Banks and Banking; Profit; Revenue; Service Operations; Banking Industry; United States
- February 2002 (Revised November 2002)
- Case
Activity-Based Management at W.S. Industries (B)
By: V.G. Narayanan and Jeremy Cott
Describes activity-based budgeting at W.S. Industries. Also describes target costing-led product redesign, and product, customer, and order profitability. View Details