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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)
- 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.
- 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).
- 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.
- 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
- 24 Sep 2024
- Blog Post
Climate Finance in Africa: Health, Self-Interest, Avoided Future Cost
Kenya or Senegal does not care about global carbon; that’s a “global north” concern. However, they absolutely care day to day about air pollution, cost and availability of fuel, cost and availability of... 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
Cost of saving factory jobs via lower wages
- 30 May 2012
- News
Widening Secret Patents Seen as Costing Inventors' Rights
- 06 Feb 2025
- News
U.S. Health Care Cost Growth: Up or Down?
- 29 Jul 2011
- News
Debt Ceiling Battle Will Cost Homeowners Big Time
- 01 Jun 2016
- News
Research Brief: The High Cost of Election Expectations
Researchers have long known that building high levels of voter trust and participation are essential to help fragile democracies thrive. The 2013 national elections in Kenya, which followed vast government changes after a flawed national election in 2007 and a... View Details
Keywords: Erin Peterson
- Research Summary
A Temporal View of the Costs and Benefits of Self-Deception
Researchers have documented many cases in which individuals rationalize their regrettable actions. Four experiments examine situations in which participants go beyond merely explaining away their misconduct to actively deceiving themselves. We find that those who... View Details
- 16 May 2016
- HBS Case
Food Safety Economics: The Cost of a Sick Customer
poultry manufacturer that sold processed chicken parts to both retailers and fast food restaurants—was debating whether to outsource food safety tests to Mérieux NutriSciences at a cost of $1 million for 12 months of testing. As it turned... View Details
- 2020
- Working Paper
Reverse Information Sharing: Reducing Costs in Supply Chains with Yield Uncertainty
By: Pavithra Harsha, Ashish Jagmohan, Retsef Levi, Elisabeth Paulson and Georgia Perakis
Supply uncertainty in produce supply chains presents major challenges to retailers. Supply shortages create frequent disruptions in terms of promised delivery times, quantity and quality delivered. To alleviate these challenges, dual sourcing--a strategy in which... View Details
Keywords: Information Sharing; Yield Uncertainty; Ration Gaming; Blockchain; Supply Chain; Risk and Uncertainty
Harsha, Pavithra, Ashish Jagmohan, Retsef Levi, Elisabeth Paulson, and Georgia Perakis. "Reverse Information Sharing: Reducing Costs in Supply Chains with Yield Uncertainty." MIT Sloan Research Paper, No. 6172-20, October 2020.
- 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.)
- Research Summary
The Role of the Internet in Enhancing Service and Reducing Cost
Is delivering service (both internal and external) facilitated by the Internet a zero sum game in which costs associated with delivering superior service must always be passed on to customers in the form of higher prices? Does the quantity and type of service... View Details
- August 1994 (Revised May 1997)
- Case
Olympus Optical Company, Ltd. (A): Cost Management for Short Life Cycle Products
Explores Olympus Optical's strategic response to major losses in its camera business. Key to Olympus's recovery were its extensive product planning process, a quality improvement program, and an aggressive cost-reduction program. In particular, the case details... View Details
Keywords: Cost Management; Product Design; Business Strategy; Product Development; Consumer Products Industry
Cooper, Robin. "Olympus Optical Company, Ltd. (A): Cost Management for Short Life Cycle Products." Harvard Business School Case 195-072, August 1994. (Revised May 1997.)
- March 1, 2021
- Article
Transitioning to Clean Energy Transportation Services: Life-cycle Cost Analysis for Vehicle Fleets
By: Stephen Comello, Gunther Glenk and Stefan Reichelstein
Comprehensive global decarbonization requires that transportation services cease to rely on fossil fuels for power generation. This paper develops a generic, time-driven life-cycle cost model for mobility services to address two closely related questions central to the... View Details
Keywords: Decarbonization; Electric Vehicles; Renewable Energy; Biofuel; Carbon Emissions; Mobility; Batteries; Energy; Environmental Management; Environmental Accounting; Transportation; Operations; Management; Sustainable Cities; Decision Making; Investment; Energy Industry; Transportation Industry; Utilities Industry; Motorcycle Industry; Auto Industry; Consulting Industry; Industrial Products Industry; Manufacturing Industry; Europe; North America; South America; Africa; Asia
Comello, Stephen, Gunther Glenk, and Stefan Reichelstein. "Transitioning to Clean Energy Transportation Services: Life-cycle Cost Analysis for Vehicle Fleets." Art. 116408. Applied Energy 285 (March 1, 2021).