Publications

Article

Dissecting Costs of CT Study: Application of TDABC (Time-driven Activity-based Costing) in a Tertiary Academic Center

By: Robert S. Kaplan, Yoshimi Anzai, Marta E. Heilbrun, Derek Haas, Luca Boi, Kirk Moshre, Satoshi Minoshima and Vivian S. Lee

The lack of understanding the true costs (not charges) of delivering health care services poses tremendous challenges in the containment of health care costs. In this study, we applied an established cost accounting method, time-driven activity-based costing (TDABC),... View Details

Keywords: Healthcare Costs; Medical Imaging; Computed Tomography; Activity-Based Costing; Cost Accounting; Activity Based Costing and Management; Health Care and Treatment; Performance Efficiency; Health Industry

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24 Mar 2002
Research & Ideas

The Trick of Balancing Business and Government

help enforce it." The result is high efficiency in the legislative capacity, particularly in economic areas, he said. Mauritius has what he called "a partnership" between business and government. Business communities can... View Details

Keywords: by Martha Lagace

25 Apr 2011
News

What CEOs Do, and How They Can Do it Better

March 2018
Case

GiveDirectly

By: John Beshears, Joshua Schwartzstein, Tiffany Y. Chang and Brian J. Hall

How should nonprofits design compensation systems to attract and retain talent? GiveDirectly is a respected charitable organization with an unconventional approach. Instead of spending on traditional aid programs in areas such as health care and food access in... View Details

Keywords: Nonprofits; Charity; Effective Altruism; International Aid; Compensation; Goals; Bonuses; Incentives; GiveDirectly; Compensation and Benefits; Motivation and Incentives; Goals and Objectives; Recruitment; Philanthropy and Charitable Giving

05 Nov 2024
Book

Building the Road to 'Small Business Utopia' with AI and Fintech

Editor's note: The following is an excerpt from chapter one of Fintech, Small Business & the American Dream, written by Karen G. Mills, senior fellow at Harvard Business School. The second edition was published in 2024 by Palgrave Macmillan. The cycle of fintech... View Details

Keywords: by Karen G. Mills; Financial Services

14 Jan 2013
News

Les marchÃ©s financiers, piÃ¨tres juges de la capacitÃ© d’innovation des entreprises

November 1996
Case

Diamond Walnut Growers

By: Ray A. Goldberg and Mollie H. Carter

Diamond Walnut Growers is the largest walnut marketer in the world. As a grower-owned cooperative, it is under pressure to operate as efficiently as independent handlers. Diamond is evaluating its high-margin consumer branded business, which has experienced little to... View Details

Keywords: Plant-Based Agribusiness; Change Management; Marketing Strategy; Operations; Cooperative Ownership; Corporate Strategy; Agriculture and Agribusiness Industry

12 Jun 2013
News

How the NSA Got So Smart So Fast

04 Jul 2011
News

Making the Case for Consumer-Driven Health Care

Video

Making the Case for Consumer-Driven Health Care

November 2005 (Revised May 2007)
Case

Leading Change at Simmons (A)

By: Tiziana E. Casciaro, Amy C. Edmondson, Stacy McManus and Kate Roloff

Explores the challenge of managing large-scale organizational change at Simmons, an old and established company that manufactures and distributes mattresses. The new CEO, Charlie Eitel, hired to turn the organization's performance around, considers whether to implement... View Details

Keywords: Organizational Change and Adaptation; Motivation and Incentives; Leading Change; Employee Relationship Management; Manufacturing Industry; Consumer Products Industry; United States

October 1998 (Revised May 1999)
Case

Commercial Financial Services, Inc.: Securitization of Charged-off Credit Card Receivables

By: Kenneth A. Froot and Ivan G. Farman

Commercial Financial Services (CFS) is a company that buys charged-off credit card receivables, securitizes them, and then attempts to collect on the receivables. The case deals with how the firm makes money and the limits of securitization as an efficient financing... View Details

Keywords: Financing; Asset-back Finance; Financial Policy; Securitization; Credit; Financial Strategy; Business Strategy; Policy; Financial Services Industry

August 1994
Case

Kirin Brewery Company, Ltd.

Describes the introduction of two profit planning and control systems at Kirin as part of its shift from a production-oriented to a consumer-oriented strategy. Specifically, documents Kirin's use of profit centers to increase efficiency and its use of pseudo profit... View Details

Keywords: Cost Management; Organizational Structure; Management Systems; Manufacturing Industry; Food and Beverage Industry; Japan

15 Nov 2007
Working Paper Summaries

The Dynamic Interplay of Inequality and Trust: An Experimental Study

Keywords: by Ben Greiner, Axel Ockenfels & Peter Werner

March–April 2019
Article

Operational Transparency: Make Your Processes Visible to Customers and Your Customers Visible to Employees

By: Ryan W. Buell

Conventional wisdom holds that the more contact an operation has with its customers, the less efficiently it will run. But when customers are partitioned away from the operation, they are less likely to fully understand and appreciate the work going on behind the... View Details

Keywords: Operational Transparency; Customers; Services; Operations; Customer Focus and Relationships; Employees; Customer Satisfaction; Behavior; Service Industry

15 Feb 2018
News

Warren Buffett’s Mosquito

September 2000 (Revised October 2002)
Case

National Logistics Management

By: Lynda M. Applegate, Mary Rotelli and Kristin Kohler

National Logistics Management (NLM), a third-party logistics company, is a successful, profitable business that provides a more cost-effective and efficient means to expedite premium freight. With the logistics landscape changing, NLM's market niche is threatened. Can... View Details

Keywords: Entrepreneurship; Business Strategy; Competitive Strategy; Growth and Development Strategy; Business or Company Management; Logistics; Industry Structures; Planning; Service Industry

August 2023
Supplement

Reimagining Hindustan Unilever (B)

By: Sunil Gupta and Rachna Tahilyani

In April 2023, as the CEO and MD of Hindustan Unilever (HUL), India’s largest fast-moving consumer goods (FMCG) firm, prepared to hand over the firm’s reins to his successor, he proudly reflected on the last decade. His quest to digitally transform HUL into an... View Details

Keywords: Experimentation; Digital Transformation; Digital Strategy; Leading Change; Organizational Change and Adaptation; Business Strategy; Marketing; Performance; Competition; E-commerce; Consumer Behavior; Transformation; Distribution; Decisions; Consumer Products Industry; Asia; India

Article

The Effect of Institutional Factors on the Value of Corporate Diversification

By: Venkat Kuppuswamy, George Serafeim and Belen Villalonga

Using a large sample of diversified firms from 38 countries we investigate the influence of several national-level institutional factors or 'institutional voids' on the value of corporate diversification. Specifically, we explore whether the presence of frictions in a... View Details

Keywords: Diversification Discount; Institutions; Labor Market; Competition; Human Capital; Diversification; Value; Capital Markets