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      • Faculty Publications  (948)

      Activity-based Costing And ManagementRemove Activity-based Costing And Management →

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      • November 2016
      • Case

      QuintilesIMS: Biosimilar Marketing in England

      By: John A. Quelch and Emily C. Boudreau
      QuintilesIMS was a leading healthcare consulting firm best known for its data and information offerings as well as its market research and management consulting services for life science companies. By 2015, the company was expanding beyond the biopharmaceutical... View Details
      Keywords: Health; Pharmaceutical Industry; Biotech; Marketing; Health Care and Treatment; Biotechnology Industry; England
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      Quelch, John A., and Emily C. Boudreau. "QuintilesIMS: Biosimilar Marketing in England." Harvard Business School Case 517-054, November 2016.
      • October 2016 (Revised March 2019)
      • Case

      Carrum Health: Scaling Bundled Payments

      By: Robert S. Huckman and Sarah Mehta
      Founded in 2014, Carrum Health helped self-insured employers located in three markets (San Diego, California; Seattle, Washington; and San Francisco, California) save money on their employees’ planned surgeries. It did so by contracting directly with top-quality... View Details
      Keywords: Health Financing; Health Insurance; Value-based Healthcare Reimbursements; Bundled Payments; Innovation; Scale; Health; Health Care and Treatment; Cost Management; Growth and Development Strategy; Decision Choices and Conditions; Health Industry; California; San Francisco; San Diego; Seattle
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      Huckman, Robert S., and Sarah Mehta. "Carrum Health: Scaling Bundled Payments." Harvard Business School Case 617-017, October 2016. (Revised March 2019.)
      • October 2016 (Revised December 2016)
      • Module Note

      Strategy Execution Module 6: Evaluating Strategic Profit Performance

      By: Robert Simons
      This module reading demonstrates how to calculate and analyze the profit generated by different business strategies. Formulas and examples are provided to calculate profit generated by changes in market share, revenue growth, efficiency improvements, and support costs.... View Details
      Keywords: Management Control Systems; Implementing Strategy; Execution; Evaluating Business Performance; Profitability Analysis; Variance Analysis; Measuring Effectiveness; Measuring Efficiency; Activity-Based Costing; Flexible Budget; Accounting; Strategy
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      Simons, Robert. "Strategy Execution Module 6: Evaluating Strategic Profit Performance." Harvard Business School Module Note 117-106, October 2016. (Revised December 2016.)
      • October 2016
      • Case

      Turkasset: Bringing Customer-Centricity to Debt Collection

      By: Dennis Campbell and Gamze Yucaoglu
      In December 2014, in preparation for the year-end board presentation, Hilmi Guvenal (PMD 1993), shareholder and CEO of Turkasset, and Ilker Yoney, COO, sat down to discuss Turkasset’s five- and ten-year strategic plans. Since taking leadership of the company in 2009,... View Details
      Keywords: Customer Satisfaction; Customer Experience; Customer Service; Customer-centric; Emerging Market; Customer Focus; Employee Empowerment; Employee Engagement; Employee Training; Staffing; Operations Management; Quality Management; Service Management; Service Quality; Continuous Improvement; Turkasset; Collections Agency; NPL; Call Center; Financial Services; Borrowing and Debt; Customer Focus and Relationships; Organizational Culture; Operations; Management; Service Operations; Quality; Competitive Advantage; Cost vs Benefits; Financial Services Industry; Turkey
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      Campbell, Dennis, and Gamze Yucaoglu. "Turkasset: Bringing Customer-Centricity to Debt Collection." Harvard Business School Case 117-023, October 2016.
      • 2017
      • Article

      The Impact of Training Informal Healthcare Providers in India: A Randomized Controlled Trial

      By: Jishnu Das, Abhijit Chowdhury, Reshmaan Hussam and Abhijit Banerjee
      Health care providers without formal medical qualifications provide more than 70% of all primary care in rural India. Training these informal providers may be one way to improve the quality of care where few alternatives exist. We report on a randomized controlled... View Details
      Keywords: Health Care; India; Business Training; RCT; Health Care and Treatment; Training; Performance Evaluation; Performance Improvement; India
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      Das, Jishnu, Abhijit Chowdhury, Reshmaan Hussam, and Abhijit Banerjee. "The Impact of Training Informal Healthcare Providers in India: A Randomized Controlled Trial." Science 354, no. 6308 (October 7, 2016): 80.
      • September 2016 (Revised October 2018)
      • Case

      Springfield Hospital

      By: Susanna Gallani and Robert Kaplan
      One of the key roles of costing systems is to support the evaluation of performance and facilitate appropriate resource allocations. Through participation in a comparative cost study, management at Springfield Hospital, known for its heavy focus on operational... View Details
      Keywords: Time-Driven Activity-Based Costing; Variance Analysis; Activity Based Costing and Management; Health Care and Treatment; Health Industry
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      Gallani, Susanna, and Robert Kaplan. "Springfield Hospital." Harvard Business School Case 117-025, September 2016. (Revised October 2018.)
      • September 2016 (Revised February 2017)
      • Case

      Angie's List: Ratings Pioneer Turns 20

      By: Robert J. Dolan and Ayelet Israeli
      In 1995, before people “googled” or “yelped,” Angela Hicks (HBS, 2000) was establishing her Angie’s List as a pioneer in the accumulation and dissemination of consumer rating information. Hicks focused on the home repair and maintenance market and, as she put it,... View Details
      Keywords: Pricing; Pricing Strategy; Services; Product Line Management; Growth; Conjoint Analysis; Market Research; Freemium; Growth Strategy; Two Sided Markets; Ecommerce; Platform; Platform Business; Platform Businesses; Platform Strategy; Platforms; Platforms And Ecosystems; Business Model; Internet and the Web; Business Growth and Maturation; Growth and Development Strategy; Price; Strategy; Digital Platforms; E-commerce; Service Industry; United States
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      Dolan, Robert J., and Ayelet Israeli. "Angie's List: Ratings Pioneer Turns 20." Harvard Business School Case 517-016, September 2016. (Revised February 2017.)
      • September 2016
      • Article

      Do Display Ads Influence Search?: Attribution and Dynamics in Online Advertising

      By: Pavel Kireyev, Koen Pauwels and Sunil Gupta
      As firms increasingly rely on online media to acquire consumers, marketing managers feel comfortable justifying higher online marketing spending by referring to online metrics such as click-through rate (CTR) and cost per acquisition (CPA). However, these standard... View Details
      Keywords: Internet and the Web; Digital Marketing
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      Kireyev, Pavel, Koen Pauwels, and Sunil Gupta. "Do Display Ads Influence Search? Attribution and Dynamics in Online Advertising." International Journal of Research in Marketing 33, no. 3 (September 2016): 475–490.
      • Article

      ESG Integration in Investment Management: Myths and Realities

      By: Sakis Kotsantonis, Christopher Pinney and George Serafeim
      The authors’ aim in this article is to set the record straight on the financial performance of sustainable investing while also correcting a number of other widespread misconceptions about this rapidly growing set of principles and methods. Myth Number 1:... View Details
      Keywords: ESG; Sustainability; Investment Management; Finance; Corporate Social Responsibility; Integrated Corporate Reporting; Corporate Social Responsibility and Impact; Investment; Environmental Sustainability; Corporate Governance
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      Kotsantonis, Sakis, Christopher Pinney, and George Serafeim. "ESG Integration in Investment Management: Myths and Realities." Journal of Applied Corporate Finance 28, no. 2 (Spring 2016): 10–16.
      • August 2016 (Revised June 2018)
      • Teaching Note

      VMD Medical Imaging Center

      By: Susanna Gallani and Eva Labro
      VMD Medical Imaging Center addresses a number of issues related to the role of costing systems in organizations and the challenges impacting their design and maintenance as the organization grows and develops over time. This teaching note begins by offering detailed... View Details
      Keywords: Strategy; Cost Management; Management Systems
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      Gallani, Susanna, and Eva Labro. "VMD Medical Imaging Center." Harvard Business School Teaching Note 117-003, August 2016. (Revised June 2018.)
      • August 2016 (Revised July 2018)
      • Case

      Accenture Human Capital Strategy

      By: Paula A. Price, V.G. Narayanan and James Weber
      Accenture is a leading global consulting, technology, and outsourcing company. It has clients and its own operations throughout the world. This case describes the human resources and related activities necessary to deliver its services to clients. It allows students to... View Details
      Keywords: Management Consulting; Technology Consulting; Outsourcing; Human Resources; Activity Based Costing and Management; Management Practices and Processes
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      Price, Paula A., V.G. Narayanan, and James Weber. "Accenture Human Capital Strategy." Harvard Business School Case 117-032, August 2016. (Revised July 2018.)
      • August 2016
      • Case

      VMD Medical Imaging Center

      By: Susanna Gallani and Eva Labro
      VMD Medical Imaging Center, a local independent provider of medical imaging services, is facing some important challenges. Despite efficiency improvements and cost cutting initiatives carried out over the past few years, their profitability is shrinking; their prices... View Details
      Keywords: Costing; Death Spiral; Transfer Pricing; Activity Based Costing and Management; Competitive Strategy; Medical Specialties; Health Industry
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      Gallani, Susanna, and Eva Labro. "VMD Medical Imaging Center." Harvard Business School Case 117-002, August 2016.
      • July 2016
      • Case

      Cataumet Boats, Inc.

      By: W. Earl Sasser and Mark Davis
      Jaime Giancola, an MBA student, has recently completed an operations management course in which aggregate production planning (APP) was one of the topics. She believes that her family's business, Cataumet Boats, which her grandparents started and which her mother and... View Details
      Keywords: Business or Company Management; Family Business; Production; Cost Management; Transportation; Customer Satisfaction
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      Sasser, W. Earl, and Mark Davis. "Cataumet Boats, Inc." Harvard Business School Brief Case 917-509, July 2016.
      • July–August 2016
      • Article

      Minimum Advertised Pricing: Patterns of Violation in Competitive Retail Markets

      By: Ayelet Israeli, Eric Anderson and Anne Coughlan
      Manufacturers in many industries frequently use vertical price policies, such as minimum advertised price (MAP), to influence prices set by downstream retailers. Although manufacturers expect retail partners to comply with MAP policies, violations of MAP are common in... View Details
      Keywords: Pricing Policies; Pricing; Channel Management; Legal Aspects Of Business; Price; Governance Compliance; Marketing Channels; Retail Industry
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      Israeli, Ayelet, Eric Anderson, and Anne Coughlan. "Minimum Advertised Pricing: Patterns of Violation in Competitive Retail Markets." Marketing Science 35, no. 4 (July–August 2016): 539–564. (Lead article.)
      • July 2016
      • Article

      Time-Driven Activity-Based Costing of a Postacute Care Transitions Program in a Primary Care Practice

      By: Robert S. Kaplan, Gregory J. Hanson, Derek Haas, Dustin Kuchera, Jerry J. Sobolik and Richard A. Helmers
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      Kaplan, Robert S., Gregory J. Hanson, Derek Haas, Dustin Kuchera, Jerry J. Sobolik, and Richard A. Helmers. "Time-Driven Activity-Based Costing of a Postacute Care Transitions Program in a Primary Care Practice." HFM Magazine (July 2016).
      • June 2016
      • Supplement

      Supply Chain Finance at Procter & Gamble Spreadsheet Supplement

      By: Benjamin C. Esty, Scott Mayfield and David Lane
      In April 2013, Procter & Gamble (P&G), the world’s largest consumer packaged goods (CPG) company, announced that it would extend its payment terms to suppliers by 30 days. At the same time, P&G announced a new supply chain financing (SCF) program giving suppliers the... View Details
      Keywords: Working Capital; Supply Chain Finance; Corporate Treasury; Consumer Packaged Goods; Value Creation; Supply Chain; Supplier Relationships; Banking; Liquidity; Accounts Payable; Accrual Accounting; Financial Reporting; Cash Flow; Cost Management; Banks and Banking; Financial Strategy; Multinational Firms and Management; Supply Chain Management; United States; Brazil
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      Esty, Benjamin C., Scott Mayfield, and David Lane. "Supply Chain Finance at Procter & Gamble Spreadsheet Supplement." Harvard Business School Spreadsheet Supplement 216-713, June 2016.
      • 2017
      • Working Paper

      Management as a Technology?

      By: Nicholas Bloom, Raffaella Sadun and John Van Reenen
      Are some management practices akin to a technology that can explain firm and national productivity, or do they simply reflect contingent management styles? We collect data on core management practices from over 11,000 firms in 34 countries. We find large cross-country... View Details
      Keywords: Management Practices; Productivity; Competition; Management Practices and Processes; Performance Productivity
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      Bloom, Nicholas, Raffaella Sadun, and John Van Reenen. "Management as a Technology?" Harvard Business School Working Paper, No. 16-133, June 2016. (Revised October 2017.)
      • 2016
      • Book

      Innovation Policy and the Economy, Volume 17

      By: Shane Greenstein, Josh Lerner and Scott Stern
      The seventeenth volume of the National Bureau of Economic Research’s Innovation Policy and the Economy provides an accessible forum for bringing the work of leading academic researchers to an audience of policymakers and those interested in the interaction... View Details
      Keywords: Innovation and Invention; Technological Innovation; Governance; Policy; Economy
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      Greenstein, Shane, Josh Lerner and Scott Stern, eds. Innovation Policy and the Economy, Volume 17. Chicago: University of Chicago Press, 2016.
      • 2016
      • Working Paper

      Operations in the On-Demand Economy: Staffing Services with Self-Scheduling Capacity

      By: Itai Gurvich, Martin Lariviere and Antonio Moreno
      Motivated by recent innovations in service delivery such as ride-sharing services and work-from-home call centers, we study capacity management when workers self-schedule. Our service provider chooses capacity to maximize its profit (revenue from served customers minus... View Details
      Keywords: Strategic Servers; On-demand Economy; Independent Capacity; Distributed Systems; Uber; Service Operations; Performance Capacity
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      Gurvich, Itai, Martin Lariviere, and Antonio Moreno. "Operations in the On-Demand Economy: Staffing Services with Self-Scheduling Capacity." Working Paper, June 2016.
      • Article

      Time-Driven Activity-Based Costing in Emergency Medicine

      By: Robert S. Kaplan, Brian J. Yun, Anand M. Prabhakar, Jonathan Warsh, John Brennan, Kyle E. Dempsey and Ali S. Raja
      Value in emergency medicine is determined by both patient-important outcomes and the costs associated with achieving them. However, measuring true costs is challenging. Without an understanding of costs, emergency department (ED) leaders will be unable to determine... View Details
      Keywords: Time-Driven Activity-Based Costing; Emergency Room; Health Care and Treatment; Value; Cost Management; Activity Based Costing and Management
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      Kaplan, Robert S., Brian J. Yun, Anand M. Prabhakar, Jonathan Warsh, John Brennan, Kyle E. Dempsey, and Ali S. Raja. "Time-Driven Activity-Based Costing in Emergency Medicine." Annals of Emergency Medicine 67, no. 6 (June 2016): 765–772.
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