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Show Results For
- All HBS Web
(6,298)
- People (3)
- News (1,207)
- Research (4,494)
- Events (35)
- Multimedia (67)
- Faculty Publications (2,918)
- Article
Best Practices in Estimating the Cost of Capital: Survey and Synthesis
By: Robert Bruner, Kenneth M. Eades, Robert S. Harris and Robert F. Higgins
This paper presents the results of a cost-of-capital survey of 27 highly regarded corporations, ten leading financial advisers, and seven best selling textbooks and trade books. The results show close alignment among all these groups on the use of common theoretical... View Details
Keywords: Cost of Capital
Bruner, Robert, Kenneth M. Eades, Robert S. Harris, and Robert F. Higgins. "Best Practices in Estimating the Cost of Capital: Survey and Synthesis." Financial Practice and Education 8, no. 1 (Spring–Summer 1998): 13–28.
- 2025
- Working Paper
Methane Abatement Costs in the Oil and Gas Industry: Survey and Synthesis
By: Joseph E. Aldy, Forest Reinhardt and Robert N. Stavins
There is growing recognition of the relative importance of anthropogenic emissions of methane as a contributor to global climate change. An important source of such emissions in some countries, including the United States, is the oil and gas (O&G) sector. This points... View Details
Keywords: Emission Reduction; Environmental Sustainability; Climate Change; Pollutants; Energy Industry
Aldy, Joseph E., Forest Reinhardt, and Robert N. Stavins. "Methane Abatement Costs in the Oil and Gas Industry: Survey and Synthesis." NBER Working Paper Series, No. 33564, March 2025.
- 1990
- Chapter
Limitations of Cost Accounting in Advanced Manufacturing Environments
By: Robert S. Kaplan
Kaplan, Robert S. "Limitations of Cost Accounting in Advanced Manufacturing Environments." In Measures for Manufacturing Excellence, edited by Robert S. Kaplan, 15–38. Boston: Harvard Business School Press, 1990.
- winter 1993
- Article
Scale and Scope Effects on Advertising Agency Costs
By: A. J. Silk and E. Berndt
Silk, A. J., and E. Berndt. "Scale and Scope Effects on Advertising Agency Costs." Marketing Science 12 (winter 1993): 1–20.
- June 1983
- Article
Aggregate Consequences of Fixed Costs of Price Adjustment
By: J. J. Rotemberg
Rotemberg, J. J. "Aggregate Consequences of Fixed Costs of Price Adjustment." American Economic Review 73, no. 3 (June 1983): 433–436.
- February 1990
- Article
The Four Stage Model of Cost Systems Design
By: Robert S. Kaplan
Kaplan, Robert S. "The Four Stage Model of Cost Systems Design." Management Accounting (February 1990).
- May 2022
- Article
Investment as the Opportunity Cost of Dividend Signaling
By: Zach Kaplan and Gerardo Pérez Cavazos
We provide evidence that firms with weak investment opportunities (those whose current earnings justify a greater valuation than firms with strong investment opportunities) signal their permanent earnings level through their dividends. In the cross-section, we show... View Details
Keywords: Dividends; Earnings; Investment Opportunities; Payout Policy; Signaling; Capital Structure; Business Earnings; Investment; Opportunities
Kaplan, Zach, and Gerardo Pérez Cavazos. "Investment as the Opportunity Cost of Dividend Signaling." Accounting Review 97, no. 3 (May 2022): 279–308.
- Article
Amazon's $15 Minimum Wage Might Cost Some Workers
Kominers, Scott Duke. "Amazon's $15 Minimum Wage Might Cost Some Workers." Bloomberg Opinion (October 10, 2018).
- June 1983 (Revised April 1988)
- Background Note
Management Accounting, Part VI, Manufacturing Cost Variance Analysis
Dearden, John. "Management Accounting, Part VI, Manufacturing Cost Variance Analysis." Harvard Business School Background Note 183-062, June 1983. (Revised April 1988.)
- 23 Nov 2020
- News
Understanding One Challenge in Cutting Health Care Costs
- 2016
- Case
Advanced Leadership Pathways: Alberto Mora and the Costs and Consequences of Torture
By: Rosabeth M. Kanter and Benjamin Summers
Alberto Mora's time as General Counsel of the Navy from 2001–2006 greatly influenced his mission to illuminate the policy consequences of torture. Mora's drive to restore the nation's awareness and conscience against torture was gaining traction. Prominent... View Details
Keywords: Leadership Skills; Torture; Costs And Consequences; Humane; Restraint; Human Dignity; Treatment Of Prisoners; Prison; Repression; Opposition; Revolution; Democracy; Communism; International Affairs; Public Service; September 11; War On Terror; Operation Enduring Freedom; Guantanamo; Cuba; Coalition; Working Group; Cruelty; Interrogation; Memorandum; American Law; Authority; Authoritative; Quadrennial Defense Review; National Defense Authorization Act; Public Engagement; Advocacy; Law; Accountability; Center For The Victims Of Torture; Human Rights; Public Policy; Legality; Morality; Legal System; Tactical Military Operations; West Point; NGO; Human Rights First; American Civil Liberties Union; Human Rights Watch; Amnesty International; Constitution Project; Center For Constitutional Rights; Strategic Military Effect; National Security; Weapon; Terrorism; Prisoners Of War; Abu Ghraib; Pentagon; Ethics; Moral Sensibility; Leadership; Rights; Policy; Public Opinion; United States
Kanter, Rosabeth M., and Benjamin Summers. "Advanced Leadership Pathways: Alberto Mora and the Costs and Consequences of Torture." Harvard Business School Case 316-054, 2016. (Harvard Advanced Leadership Initiative.)
- January 2024
- Article
Cost of Exempting Sole Orphan Drugs from Medicare Negotiation
By: Matthew Vogel, Olivia Zhao, William B. Feldman, Amitabh Chandra, Aaron S. Kesselheim and Benjamin N. Rome
Importance: The Inflation Reduction Act (IRA) requires Medicare to negotiate prices for some high-spending drugs but exempts drugs approved solely for the treatment of a single rare disease.
Objective: To estimate Medicare spending and global... View Details
Objective: To estimate Medicare spending and global... View Details
Vogel, Matthew, Olivia Zhao, William B. Feldman, Amitabh Chandra, Aaron S. Kesselheim, and Benjamin N. Rome. "Cost of Exempting Sole Orphan Drugs from Medicare Negotiation." JAMA Internal Medicine 184, no. 1 (January 2024): 63–69.
- September 2020 (Revised June 2021)
- Case
Eaton Corporation: Portfolio Transformation and The Cost of Capital
By: Benjamin C. Esty, E. Scott Mayfield and Daniel Fisher
In 2000, Eaton Corporation was a broadly diversified industrial conglomerate. But its strategy was evolving and its focus was narrowing around “power management” and more recently on “intelligent power,” the use of digitally enabled products and services designed to... View Details
Keywords: Mergers and Acquisitions; Business Conglomerates; Business Divisions; Cost of Capital; Corporate Finance; Value; Valuation; Industrial Products Industry; United States; Denmark; Republic of Ireland
Esty, Benjamin C., E. Scott Mayfield, and Daniel Fisher. "Eaton Corporation: Portfolio Transformation and The Cost of Capital." Harvard Business School Case 221-006, September 2020. (Revised June 2021.)
- 24 Apr 2019
- News
What Tops Kraft Heinz’s Menu? Cost Cuts or Mac ‘n’ Cheese?
- 1993
- Book
Strategic Cost Management: The New Tool for Competitive Advantage
By: John K. Shank and Vijay Govindarajan
Shank, John K., and Vijay Govindarajan. Strategic Cost Management: The New Tool for Competitive Advantage. New York: Free Press, 1993. ("It's time for management accountants to be players with the team on the line. Learn how to achieve competitive advantge using Srategic Cost Management." - Clark Johnson, Vice President, Finance and CFO, Johnson & Johnson.)
- 26 Jan 2015
- Research & Ideas
National Health Costs Could Decrease if Managers Reduce Work Stress
pressure, alcoholism, mental illness. Even so, the connections between job pressures and health—and what management can do to address the problem—have been little studied. “We have not placed a lot of emphasis on the role of workplace stress in the high View Details
- 13 Apr 2016
- Working Paper Summaries
Knowing When to Ask: The Cost of Leaning-in
- August 1980 (Revised June 1985)
- Background Note
Management Accounting, Part II: Manufacturing Cost Accounting Systems
Dearden, John. "Management Accounting, Part II: Manufacturing Cost Accounting Systems." Harvard Business School Background Note 181-028, August 1980. (Revised June 1985.)
- 07 Jan 2015
- News