Activity-based Costing And Management - Publications - Faculty & Research - Harvard Business School

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May 2025
Case

The Micro-Family Office: Aamir Rehman

By: Lauren Cohen and Sophia Pan

With a successful career and strong academic credentials, Aamir Rehman sought to design a life grounded in autonomy. For him, this meant serving on boards, continuing his professorship, and ensuring a secure and comfortable life for his family. While he didn’t possess... View Details

04 Feb 2021
Research & Ideas

Inside CEOs' Pandemic Worries: Uncertainty, Employees, and Kids

How will my children learn via Zoom? We interviewed 10 CEOs in July about how they are managing the unprecedented stressors of the COVID-19 pandemic, and then checked in with them again at the end of 2020.... View Details

Keywords: by Gamze D. Yucaoglu, Robin Abrahams, and Boris Groysberg

06 Dec 2004
What Do You Think?

Why Do Managers Fail to Act on Their Predictions?

their new book of the same name, a predictable surprise has several characteristics. Among these are: (1) a large challenge that is knowable and will not solve itself, (2) something that is clearly getting worse over time, View Details

Keywords: by James Heskett

October 2020 (Revised November 2020)
Case

Wilderness Safaris: Impact Investing and Ecotourism Conservation in Africa

By: James E. Austin, Megan Epler Wood and Herman B. "Dutch" Leonard

In 2018 the majority ownership of publicly owned Wilderness Safaris, the leading high-end ecotourism company in Africa with safari operations in eight countries, was acquired by The Rise Fund, one of the world’s largest private social impact investing funds, and by FS... View Details

2014
Teaching Note

Zenglibao: An Internet Money Market Fund Run By Tianhong Asset Management Co., LTD. (TN)

By: F. Warren McFarlan, Yongjun Jin and Xiaohui Li

Mobile Internet has imposed an increasing impact on traditional finance. Firstly, some financial business modules can be operated via mobile Internet, and the corresponding transaction cost is greatly reduced. For example, payment by traditional bank draft is replaced... View Details

Keywords: Internet; China; Mobile Devices; Finance; Internet and the Web; Mobile and Wireless Technology; China

November 2016 (Revised December 2016)
Module Note

Strategy Execution Module 8: Linking Performance to Markets

By: Robert Simons

This module reading shows how to link profit plans and other performance measurement systems to both internal and external markets. Starting with the transfer of goods and services within a firm, the module discusses the different methods of designing transfer pricing... View Details

Keywords: Management Control Systems; Implementing Strategy; Execution; Transfer Pricing; Activity Based Costing; Return On Investment; Residual Income; EVA; Strategy; Cost Accounting; Activity Based Costing and Management; Markets; Investment Return

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

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Article

Market Heterogeneity and Local Capacity Decisions in Services

By: Dennis Campbell and Frances X. Frei

We empirically document factors that influence how local operating managers use discretion to balance the tradeoff between service capacity costs and customer sensitivity to service time. Our findings, using data from one of the largest financial services providers in... View Details

Keywords: Customer Satisfaction; Cost; Standards; Service Delivery; Service Operations; Performance Capacity; Performance Productivity; Financial Services Industry; United States

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November 1985
Case

Riverside and DEC--General Information

A negotiation exercise between Riverside Lumber Co. and the Division of Environmental Conservation about reducing the effects of effluent discharge in a river. Students are assigned to a role and receive confidential information including a scoring system detailing the... View Details

Keywords: Negotiation; Environmental Sustainability; Pulp and Paper Industry

November 2012 (Revised September 2013)
Case

Learning Resources: A Hands-On Toy Company Deals with New Challenges and Opportunities

By: Boris Groysberg and Anahita Hashemi

Learning Resources is a family-owned educational toy company that, by late 2011, was facing a myriad of challenges, including increased competition, entry into new markets, new distribution methods, rising costs of production in China, and changing customer behavior.... View Details

Keywords: Leading Teams; Strategy Formulation; Strategy And Execution; Innovation; Corporate Culture; Industry Analysis; Organizational Alignment; Entrepreneurs; Sales Channels; Leadership; Strategy; Change Management; Innovation Leadership; Family Business; Entrepreneurship; Product Design; Sales; Retail Industry; United States

01 Feb 2022
What Do You Think?

Is Concierge Management an Answer to the “Big Quit”?

(iStockphoto/Mladen Zivkovic) Several years ago, my spouse and I turned to concierge medicine. We no longer wanted to deal with a US health care system that often provides basically anonymous, production line diagnosis View Details

Keywords: by James Heskett

December 2002
Article

The Pricing of Event Risks with Parameter Uncertainty

By: K. A. Froot and S. Posner

Keywords: Catastrophe Risk; Corporate Finance; Cost Of Capital; Banking And Insurance; Asset Pricing; Hedging; Banking; Insurance; Decision Choice And Uncertainty; Financial Markets; Policy; Risk Management; Natural Disasters; Insurance Industry

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July 2005 (Revised January 2009)
Case

Paper and More (A)

Provides a context and exercise for introducing retail inventory management, including cost optimization, service-level criteria, and forecasting in single and multiproduct settings. The owner of a single-location paper and paper products store considers the... View Details

Keywords: Cost Management; Measurement and Metrics; Logistics; Sales; Expansion; Consumer Products Industry; Retail Industry

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

2009
Working Paper

Specific Knowledge and Divisional Performance Measurement

By: Michael C. Jensen and William H. Meckling

This paper discusses five common divisional performance measurement methods—cost centers, revenue centers, profit centers, investment centers, and expense centers—providing a theory that explains when each of these methods is likely to be the most efficient. The... View Details

Keywords: Business Units; Business Headquarters; Decisions; Cost; Investment; Investment Return; Profit; Revenue; Knowledge Use and Leverage; Managerial Roles; Performance Efficiency; Strategy

22 Jun 2021
Research & Ideas

The COVID-19 Mutiny: When Teams Leave and Take Their Clients

"The biggest transition? Establishing a new Zoom account." Leadership integration—ensuring a fit between the acquiring firm’s top management and the team leader—has become part of the courtship phase. View Details

Keywords: by Robin Abrahams, Boris Groysberg, and Steven L. Manchel

June 2017
Article

Is Operating Flexibility Harmful under Debt?

By: Nikolaos Trichakis, Dan A. Iancu and Gerry Tsoukalas

We study the inefficiencies stemming from a firm's operating flexibility under debt. We find that flexibility in replenishing or liquidating inventory, by providing risk-shifting incentives, could lead to borrowing costs that erase more than a third of the firm's... View Details

Keywords: Covenants; Risk-shifting; Inventory; Agency Costs; Debt Financing; Risk Management; Borrowing and Debt

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2024
Working Paper

Corporate Culture Homogeneity and Top Executive Incentive Design: Evidence from CEO Compensation Contracts

By: Dennis Campbell, Ruidi Shang and Zhifang Zhang

We examine how corporate cultures characterized by high degrees of homogeneity in the underlying values and beliefs of organizational members are related to the design of CEO incentive compensation contracts. We argue that culture homogeneity within firms lowers... View Details

Keywords: Corporate Culture; Compensation Design; Accounting; Management Control; Incentive Systems; Organizational Culture; Job Design and Levels; Governance; Executive Compensation; Motivation and Incentives

18 Jun 2009
Working Paper Summaries

Elections and Discretionary Accruals: Evidence from 2004

Keywords: by Karthik Ramanna & Sugata Roychowdhury

Summer 1998
Article

A New Approach to Capital Budgeting for Financial Institutions

By: K. A. Froot and J. Stein

Keywords: Catastrophe Risk; Corporate Finance; Cost Of Capital; Banking And Insurance; Asset Pricing; Hedging; Banking; Decision Choice And Uncertainty; Financial Markets; Insurance; Policy; Risk Management; Natural Disasters; Insurance Industry

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