Activity Based Costing and Management - Publications - Faculty & Research

07 Feb 2022
Research & Ideas

Digital Transformation: A New Roadmap for Success

digital-first incumbents struggle to make the necessary longer-term investments when their investors focus on shorter-term metrics, participants say. At the same time, companies must deliver value at speed. They’re cutting costs through... View Details

Keywords: by Linda A. Hill, Ann Le Cam, Sunand Menon, and Emily Tedards

07 Jun 2023
HBS Case

3 Ways to Gain a Competitive Advantage Now: Lessons from Amazon, Chipotle, and Facebook

fees that other brands pay department stores and other distributors. While it doesn’t charge the premium prices of competitors, its lower costs help it maintain an advantage. Perhaps recognizing that threat,... View Details

Keywords: by Michael Blanding

14 Nov 2017
First Look

New Research and Ideas: November 14, 2017

suited for a young, entrepreneurial organization. Start-up joiners need to do three things well: manage uncertainty, push the limits, and think like an owner. He then outlines four steps for choosing the... View Details

Keywords: Carmen Nobel

March 1998 (Revised April 1998)
Case

Lehigh Steel

By: V.G. Narayanan and Laura Donohue

Lehigh Steel is a specialty steel manufacturer that plummeted from record profits to record losses in less than three years, driven by an inability to distinguish between profitable and unprofitable business. The scale and growth of service activities and overhead... View Details

Keywords: Measurement and Metrics; Product; Cost; Activity Based Costing and Management; Profit; Accounting; Corporate Finance; Steel Industry

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04 Dec 2000
What Do You Think?

Have We Overdone Deregulation and Privatization?

selective increases in capacity, new approaches to managing consumption, and increased merger and acquisition activity, with attendant realization of synergies View Details

Keywords: by James Heskett

17 Jun 2002
Research & Ideas

Entrepreneurship in Asia and Foreign Direct Investment

Singapore and Malaysia. Capital in Taiwan and Hong Kong went to the most efficient firms, including small, start-up entrepreneurial firms, and was not View Details

Keywords: by Martha Lagace

14 Jul 2020
Research & Ideas

Restarting Under Uncertainty: Managerial Experiences from Around the World

their value proposition to reflect ever-evolving demand conditions and discover new growth opportunities. They adapt their approach toward HR management to preserve business viability while maintaining... View Details

Keywords: by Raffaella Sadun, Andrea Bertoni, Alexia Delfino, Giovanni Fassio, and Mariapaola Testa

14 Oct 2002
Research & Ideas

The Widening Rift Between Corporations and Society

of management became a central focus. This organizational narcissism not only produced the Enron effect, but it cost managers a front-row seat in a changing society marked by... View Details

Keywords: by Martha Lagace

19 Dec 2017
First Look

New Research and Ideas, December 19, 2017

New Model for Active Management No abstract available. Purchase this case: https://cb.hbsp.harvard.edu/cbmp/product/218046-PDF-ENG Harvard Business School Case 717-038 Iran on the Brink: The Nuclear Deal... View Details

Keywords: Carmen Nobel

02 Oct 2018
First Look

New Research and Ideas, October 2, 2018

financial product, weather insurance pays if measured rainfall during the growing season falls below a pre-specified limit. Mr. Sattaiah, managing director of the BASIX's bank, considers a revised insurance policy for the coming season,... View Details

Keywords: Dina Gerdeman

06 Jun 2017
First Look

First Look at New Research and Ideas: June 6, 2017

highlight the pros and cons of each knowledge production model, help identify the scope of the empirical generalization of prior studies comparing the information quality of the two production models, and... View Details

Keywords: Sean Silverthorne

22 Jan 2019
First Look

New Research and Ideas, January 22, 2019

enterprises seem incapable of transformative innovation, it is due to how we design and manage them, rather than anything inherent in their scale. In fact, Creative Construction argues, if used properly,... View Details

Keywords: Dina Gerdeman

Research Summary

Why Do Consumers Contribute to Connected Goods? A Dynamic Game of Competition and Cooperation in Social Networks

Social network platforms and media rely on the voluntary contributions of individual users to stay relevant. Consumers (users) contribute content such as photographs, videos, tweets etc.: these are available to any of their friends or peers, but not... View Details

18 Sep 2018
First Look

New Research and Ideas, September 18, 2018

suggest that in many commonly regulated markets in which firms share similar cost structures, firms are likely to experience incentives to ratchet down and delay the introduction of innovative products. The... View Details

Keywords: Dina Gerdeman

09 Oct 2018
First Look

New Research and Ideas, October 9, 2018

forthcoming Strategic Management Journal When Does Advice Impact Startup Performance? By: Chatterji, Aaron, Solene Delecourt, Sharique Hasan, and Rembrand Koning Abstract—Why do some entrepreneurs thrive... View Details

Keywords: Dina Gerdeman

April 2019
Case

Barber Cardiosystems

By: Ranjay Gulati and Paul S. Myers

Barber Cardiosystems, based in Melbourne, Australia, designs and manufactures therapeutic devices used for treatment of coronary conditions. Over four decades, it has grown to be among the top 200 medical device companies in the world. It competes against much larger... View Details

Keywords: Organizational Behavior; Strategic Alignment; Cost Management; Performance Productivity; Organizational Culture; Motivation and Incentives; Organizational Design; Strategy; Leadership; Medical Devices and Supplies Industry; Australia

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27 Nov 2006
Research & Ideas

Manly Men, Oil Platforms, and Breaking Stereotypes

progress in the public sphere of work, making it difficult to expose and undermine the social and cultural bases of inequality. Workers were warm View Details

Keywords: by Sarah Jane Gilbert; Energy; Utilities

04 Oct 2024
In Practice

Research-Based Advice for the Seasonally Overwhelmed and Schedule Challenged

ambition. “Hubris and the ubiquity of devices configured to interrupt us make focused work a near impossibility for many.” Time management principles at work are well understood, just terribly hard to... View Details

Keywords: by Rachel Layne

October 2020 (Revised May 2023)
Exercise

SenseAim Technologies: Pricing to Win

By: Elie Ofek, Eyal Biyalogorsky, Marco Bertini and Oded Koenigsberg

This exercise serves to help students understand the proper role and use of costs in a firm’s pricing decisions. The exercise is designed such that the learning of students evolves across a classroom session, starting from understanding which costs are relevant when... View Details

Keywords: Pricing Decisions; Cost; Information; Price; Decision Making

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January 2008 (Revised May 2011)
Case

Cognizant Technology Solutions

By: Robert G. Eccles, David Lane and Prabakar 'PK' Kothandaraman

In the highly competitive information technology outsourcing industry, Cognizant Technology Solutions has developed a strategy to differentiate itself by emphasizing building very close client relationships through its "Two-in-a-box" (TIB) model. This model is based on... View Details

Keywords: Customer Relationship Management; Knowledge Sharing; Resource Allocation; Competitive Advantage; Information Technology; Information Technology Industry

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