Publications

December 1994
Case

AB SKA (Sweden)

By: David F. Hawkins, V.G. Narayanan and Robert L. Simons

A senior manager faces three accounting and control decisions related to a new R&D project: to expense or capitalize, how to implement management control over the R&D function, and how to use activity-based cost drivers for product costing. View Details

Keywords: Cost Accounting; Management Practices and Processes; Cost Management; Activity Based Costing and Management; Research and Development; Sweden

Find at Harvard

18 Jul 2017
First Look

First Look at New Research and Ideas, July 18, 2017

could do much to advance the study and practice of creativity. Download working paper: https://www.hbs.edu/faculty/Pages/item.aspx?num=52919 Do CEO Activists Make a Difference? Evidence from a Quasi-Field Experiment By: Chatterji, Aaron... View Details

Keywords: Sean Silverthorne

October 1990
Case

Beauregard Textile Co.

By: Francis Aguilar

The sales manager and controller have to decide on a price for a textile that lost significant market share as a result of a recent price increase. Information on manufacturing costs and on the pricing behavior of Beauregard and its only competitor are available for... View Details

Keywords: Activity Based Costing and Management; Cost Accounting; Cost Management; Price; Competitive Advantage; Competitive Strategy; Inflation and Deflation; Consumer Behavior; Apparel and Accessories Industry

18 Jun 2001
Research & Ideas

Caught in the Cogs: When Manufacturing and IT Meet

Manufacturing and information technology these days go together like bread and butter. But it wasn't always so. As Professor David Upton pointed out in a Global Alumni Conference panel titled... View Details

Keywords: by Jim Aisner

06 Feb 2018
First Look

First Look at New Research and Ideas: February 6, 2018

https://www.hbs.edu/faculty/Pages/item.aspx?num=53786 forthcoming Strategic Management Journal Scope versus Speed: Team Diversity, Leader Experience, and Patenting Outcomes for Firms By: Choudhury,... View Details

December 1989 (Revised April 1997)
Case

Destin Brass Products Co.

By: William J. Bruns Jr.

A specialized manufacturer of brass valves, pumps, and flow controllers is troubled by competitive pricing in pumps and higher than expected margins for flow controllers. Managers suspect that cost accounting and cost allocations to products may be to blame. Two... View Details

Keywords: Cost Accounting; Activity Based Costing and Management; Five Forces Framework; Customer Value and Value Chain; Competition; Business Strategy; Design; Inflation and Deflation; Asset Pricing; Governance Controls; Manufacturing Industry

11 Nov 2020
Research & Ideas

How Hackathons Help Decide Platform Winners and Losers

colleagues highlights the pivotal role played by such gatherings in creating winners and losers in the platform world. “Platform Diffusion at Temporary Gatherings: Social Coordination and Ecosystem... View Details

Keywords: by Michael Blanding; Technology

Research Summary

The Impact of ABC on Managerial Decisions

In this type of research, Ratna Sarkar seeks to determine whether, in fact, new cost systems such as ABC (Activity Based Costing) have a measurable effect on managerial decisions regarding product and customer mix.

The theory of ABC is now academically established,... View Details

24 Mar 2014
Research & Ideas

The Surprising Link Between Language and Corporate Responsibility

socially responsible a company was. Marquis and his fellow researchers based their inquiry on a similar study regarding individual decision-making done by UCLA economist Keith Chen. In a paper published in... View Details

Keywords: by Michael Blanding

January 2003 (Revised April 2003)
Case

Sun Hydraulics: Leading in Tough Times (A)

By: Linda A. Hill and Jennifer Suesse

Sun Hydraulics, 32-year-old global hydraulics engineering and manufacturing company headquartered in Sarasota, Florida, confronts tough choices due to the economic downturn in 2001. The company leadership debates how to maintain profitability and reduce labor costs... View Details

Keywords: Organizational Culture; Mission and Purpose; Financial Crisis; Crisis Management; Manufacturing Industry; Florida