Activity Based Costing and Management - Publications - Faculty & Research

09 Jul 2020
Research & Ideas

It’s Time to Reset Decision-Making in Your Organization

categorizing activities and businesses into “areas to invest, areas to maintain, and areas that can be reduced or eliminated.” Identify areas where revenues can be increased... View Details

Keywords: by Boris Groysberg and Sarah Abbott

19 Mar 2019
First Look

New Research and Ideas, March 19, 2019

forthcoming Academy of Management Discoveries Creativity, Artificial Intelligence, and a World of Surprises By: Amabile, Teresa M. Abstract—In recent years, progress has been made toward AI Creativity, which... View Details

Keywords: Dina Gerdeman

October 1991 (Revised September 1998)
Case

Maxwell Appliance Controls

By: Robert S. Kaplan

A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details

Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry

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February 1999 (Revised July 2004)
Case

Life as a Minor League CEO Frank Burke and The Chattanooga Lookouts

By: Stephen A. Greyser and Kirk A. Goldman

A "slice of life" depiction of the range of issues and activities experienced by Frank Burke (HBS MBA 1987), the president of a minor league baseball team (the Chattanooga Lookouts). Raises questions of the applicability of MBA skills in this role and the "quotient of... View Details

Keywords: Happiness; Managerial Roles; Entrepreneurship; Business or Company Management; Marketing; Cost Management; Cost vs Benefits; Operations; Sports; Business Education; Sports Industry; Tennessee

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15 May 2018
First Look

New Research and Ideas, May 15, 2018

disappointedly low. Their ability, and motivation, to locate value-added activities in the most attractive locations means that they strengthen clustering rather than encourage dispersion of knowledge.... View Details

Keywords: Dina Gerdeman

03 Apr 2009
What Do You Think?

How Much Obsolescence Can Business and Society Absorb?

potential. My guess [is that] the societal effects are just as important." Ganesh Ram commented, "We laugh at the Luddites who destroyed factories in the early Nineteenth Century but the cost of obsolescence is more rapidly... View Details

Keywords: by Jim Heskett; Publishing; Journalism & News

03 Oct 2017
First Look

First Look at Research and Ideas, October 3, 2017

industries. Extreme Teaming provides new insights into the world of complex, cross-industry projects and the ways they must be managed. The authors analyze contemporary cases that expose the complex demands of cross-boundary collaboration... View Details

Keywords: by Sean Silverthorne

September 1989 (Revised June 1993)
Case

Depreciation at Delta and Pan Am

By: William J. Bruns Jr.

Depreciation policies of Delta Air Lines and Pan Am Corp. are compared and contrasted against a summary of operating data from each airline. Questions with the case require projection of future depreciation on a new aircraft using the policies of each company. View Details

Keywords: Cost Accounting; Management Systems; Economic Growth; Policy; Cost; Financial Strategy; Economic Slowdown and Stagnation; Activity Based Costing and Management; Air Transportation Industry

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08 Aug 2017
First Look

First Look at Research and Ideas, August 8, 2017

characteristic-based portfolio strategy that requires relatively low annual turnover. This is a continuum, with small size (a very persistent characteristic) at one end of the spectrum and high frequency reversal at the other. Unlike... View Details

Keywords: Sean Silverthorne

Web

News - Institute For Strategy And Competitiveness

Outcomes Through Value Based Care Pilot by Fierce Healthcare Could multidisciplinary care teams improve the cost of care for active-duty personnel and their dependents? It... View Details

13 Feb 2018
First Look

New Research and Ideas, February 13, 2018

2018 Pearson Education Horngren's Cost Accounting: A Managerial Emphasis By: Datar, Srikant M., and Madhav Rajan Abstract—Horngren’s Cost Accounting defines the View Details

Keywords: Sean Silverthorne

03 Jul 2018
First Look

New Research and Ideas, July 3, 2018

link: https://www.hbs.edu/faculty/Pages/item.aspx?num=54665 forthcoming R&D Management An Exploratory Study of Product Development in Emerging Economies: Evidence from Medical Device Testing in India By: Gupta, Budhaditya, View Details

Keywords: Dina Gerdeman

March 1995 (Revised April 1997)
Case

Co-operative Bank, The

By: Robert S. Kaplan and Srikant M. Datar

A British bank with strong roots in the cooperative movement encounters declining profitability in an increasingly competitive and deregulated financial services industry. It attempts to grow by broadening its customer base and increasing the range of products and... View Details

Keywords: Product; Competition; Expansion; Cost Management; Activity Based Costing and Management; Profit; Banking Industry; Financial Services Industry

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18 Aug 2022
Op-Ed

Your Best Employees Are Burning Out: A Framework for Retaining Talent

actions follow their words. For individuals to stay at an organization, they must have trust in their leadership and in the organization’s mission and goals, and organizations... View Details

Keywords: by Hise Gibson and MaShon Wilson

22 Feb 2023
Blog Post

Meet the Disability Advocacy and Affinity Group (DAAG)

ADHD in elementary school, and became an active disability advocate while an undergrad at Georgia Tech. My vision is that everyone who has a disability of any kind can not only receive the accommodations... View Details

26 Mar 2019
First Look

New Research and Ideas, March 26, 2019

antitakeovers experience a reduced takeover likelihood. Cross-sectional tests indicate that firms with higher innovative activity increase antitakeovers more after IDD, and those that do, experience greater... View Details

Keywords: Dina Gerdeman

15 Dec 2024
News

Alumni and Faculty Books

Edited by Margie Kelley Alumni Books The Power of Imperfect Eating By Kavita Bhatnagar (SELP 11, 2022) Penguin Enterprise Rather than dictating which foods are good or bad, this book weaves together stories that mirror the intricate, emotional, and often imperfect... View Details

Keywords: Publishing Industries (except Internet); Information

11 Jul 2017
First Look

First Look at New Ideas and Research, July 11

customers, and (4) becoming a supplier to a multisided platform. These ideas can be used by physical as well as online businesses. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=52837 forthcoming The Laryngoscope... View Details

Keywords: Sean Silverthorne

18 Dec 2018
First Look

New Research and Ideas, December 18, 2018

companies. Ambuja is a leader in CSR activities and is attempting to quantify its impact, both positive and negative, using the “True Value” framework developed by the global... View Details

Keywords: Dina Gerdeman

December 2024 (Revised March 2025)
Case

Strategy and CEO Succession at Starbucks

By: Krishna G. Palepu and David Lane

On August 13, 2024, Starbucks announced that Laxman Narasimhan who was appointed as the CEO only in September 2023, was stepping down as CEO and board director “with immediate effect.” Laxman would be replaced on September 9 by Brian Niccol, CEO since 2018 of Chipotle... View Details