Accounting - Publications - Faculty & Research

firms hold twice as much cash in reserve, on average, as large, privately held firms. To come to his counterintuitive conclusion, Farre-Mensa analyzed 4,259 public firms and 25,477 private ones—the latter through a new collection of anonymized View Details

Keywords: Francis Storrs

16 Sep 2010
News

Idea Takes Root

reports that the IIRC has the backing of the International Accounting Standards Board, the U.S. Financial Accounting Standards Board, and the International Organization of Securities Commissions. And Ian... View Details

Keywords: Roger Thompson; Corporate Services

April 1996 (Revised May 2000)
Case

Bed Bath & Beyond

By: Amy P. Hutton and James Weber

This case examines how accurately investors have incorporated information about the growth strategy of Bed Bath & Beyond (BBBY) into share price, especially given the changing competitive environment in the housewares industry and the recent Barron's article pointing... View Details

Keywords: Analysis; Valuation; Financial Statements; Consumer Products Industry; Retail Industry

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December 2013
Article

Measuring the Value of Process Improvement Initiatives in a Preoperative Assessment Center using Time-driven Activity-based Costing

By: Katy E. French, Heidi W. Albright, John C. Frenzel, James R. Incalcaterra, Augustin C. Rubio, Jessica F. Jones and Thomas W. Feeley

Background: The value and impact of process improvement initiatives are difficult to quantify. We describe the use of time-driven activity-based costing(TDABC)in a clinical setting to quantify the value of process improvements in terms of cost, time and personnel... View Details

Keywords: Quality Improvement; Value Agenda; Time-Driven Activity-Based Costing; Accounting; Health; Measurement and Metrics; Value; Health Industry; North and Central America

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Find at Harvard

October 1994
Case

Yamatake-Honeywell Company, Ltd.: Activity-Based Costing System

By: Robin Cooper, Takeo Yoshikawa and Robert S. Kaplan

Keywords: Activity Based Costing and Management

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Find at Harvard

June 2013
Supplement

Boston Children's Hospital Assignment Worksheet

By: Robert S. Kaplan

Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management

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October 1990 (Revised April 1999)
Case

Hewlett-Packard: Queensferry Telecommunications Division

Queensferry Telecommunications Division has recently implemented an activity-based cost system. The case explores several issues. First, the role of variance analysis in an activity-based system. Second, the way to determine cost drive rates. Third, the evaluation of... View Details

Keywords: Activity Based Costing and Management; Telecommunications Industry

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