Cost - Publications - Faculty & Research

2006
Working Paper

June 1994
Article

Flexible Budgeting in an Activity-Based Costing Framework

By: Robert S. Kaplan

Keywords: Budgets and Budgeting; Framework

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07 Sep 2022
News

The Costs of Being a Perfectionist Manager

20 Jul 2020
News

Measure Costs Correctly for Better Patient Outcomes

15 Sep 2015
News

Easing the Costs of Saving a Child

When Kerr Taylor (OPM 39, 2010) and his wife, Jill, returned from Russia in 1998 with his adopted baby girl, Christina, another child remained in his thoughts: a blue-eyed little boy named Andrew left behind in the orphanage. “He’s in my mind today,” says Taylor.... View Details

Keywords: Jill Radsken

2009
Working Paper

Culture Clash: The Costs and Benefits of Homogeneity

By: Eric J. Van den Steen

This paper develops an economic theory of the costs and benefits of corporate culture—in the sense of shared beliefs and values—in order to study the effects of "culture clash" in mergers and acquisitions. I first use a simple analytical framework to show that shared... View Details

Keywords: Mergers and Acquisitions; Cost vs Benefits; Values and Beliefs; Organizational Change and Adaptation; Organizational Culture; Motivation and Incentives; Theory

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March 2001
Article

Option Value Does Not Equal Option Cost

By: Brian Hall and Kevin J. Murphy

Keywords: Value; Cost

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October 1994
Teaching Note

Yamatake-Honeywell Company, Ltd.: Activity-Based Costing System TN

By: Robin Cooper and Robert S. Kaplan

Keywords: Cost Accounting

Citation

2009
Case

Midland Energy Resources, Inc.: Cost of Capital: Brief Case No. 4129.

By: Timothy A. Luehrman and Joel L. Heilprin

The senior vice president of project finance for a global oil and gas company must determine the weighted average cost of capital for the company as a whole and each of its divisions as part of the annual capital budgeting process. The case uses comparable companies to... View Details

Keywords: Capital Budgeting; Cost of Capital; Energy Industry

Citation

May – June 1991
Article

Manufacturing Costs for Advanced Composites Aerospace Parts

By: Rebecca M. Henderson, C. Shipp and T. Gutowski

Keywords: Production; Cost; Aerospace Industry

Citation

30 Jan 2008
Working Paper Summaries

Cost of External Finance and Selection into Entrepreneurship

Keywords: by Ramana Nanda

March/April 2003
Article

A Prescription for Health Care Cost Reform

By: Anthony W Ulwick, Clayton M. Christensen and Jerome H Grossman

Keywords: Cost; Health; Governing Rules, Regulations, and Reforms; Health Industry

Citation

1995
Article

Managing Distrust: The Hidden Cost of Downsizing

By: D. Sull and N. Nohria

Keywords: Management; Job Cuts and Outsourcing; Cost; Trust

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Research Summary

Managing Financial Reporting and the Effect on Firms' Costs of Capital

Amy P. Hutton's research investigates the impact of capital market forces and firm contracts on financial reporting and disclosure policies. Specifically, her research examines how managers use financial reporting to convey a firm's strategy, and the effect of... View Details

October 2023
Article

Product Variety, the Cost of Living, and Welfare Across Countries

By: Alberto Cavallo, Robert C. Feenstra and Robert Inklaar

We use the structure of the Melitz (2003) model to compute the cost of living and welfare across 47 countries, and compare these to conventional measures of prices and real consumption from the International Comparisons Project (ICP). The cost of living is inferred... View Details

Keywords: Macroeconomics; Trade

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22 Jan 2014
Research & Ideas

High-Tech Immigrant Workers Don’t Cost US Jobs

are legal fees and recruiting costs for hiring immigrants, and that kind of stuff will quickly wipe out any underpayment that a firm would get off a $50,000 salary. So I don't have the belief that firms are using this to reduce the wage... View Details

Keywords: by Dina Gerdeman; Computer; Financial Services

1986
Working Paper

Price Competition with a Distribution of Switch Costs and Reservation Prices

By: Jerry R. Green and Suzanne Scotchmer

When there is a distribution of switch costs and of reservation prices for a good, and marginal cost of producing the good is zero, equilibrium in pure price strategies may (and sometimes must) exhibit price dispersion. Equilibrium may or may not exist, and there may... View Details

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