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      Activity-based Costing And ManagementRemove Activity-based Costing And Management →

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      • February 2013 (Revised December 2015)
      • Case

      Groom Energy Solutions: Selling Efficiency

      By: Michael W. Toffel, Kira R. Fabrizio and Stephanie van Sice
      Groom Energy Solutions helps organizations reduce their energy use and costs through the implementation of energy efficiency measures, which create long-term financial and environmental benefits. With early success serving customers in the cold storage and industrial... View Details
      Keywords: Groom Energy Solutions; Jon Guerster; Salem, MA; Energy Management; Energy Efficiency Paradox; Sustainability Management; Manufacturing; Cold Storage; Commercial Real Estate; Enterprise Smart Grid; Carbon Accounting; LED Lighting; Sustainability Research; Entrepreneurship; Environmental Entrepreneurship; Energy Entrepreneurship; Energy Services; Electricity; Startup; Expansion; Growth; Sustainability; Business Startups; Forecasting and Prediction; Energy Conservation; Revenue; Geographic Location; Human Resources; Management; Growth and Development Strategy; Market Entry and Exit; Operations; Service Delivery; Strategic Planning; Science; Environmental Sustainability; Climate Change; Society; Social Issues; Technology Adoption; Energy Industry; Green Technology Industry; Technology Industry; Utilities Industry; United States; Boston
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      Toffel, Michael W., Kira R. Fabrizio, and Stephanie van Sice. "Groom Energy Solutions: Selling Efficiency." Harvard Business School Case 613-054, February 2013. (Revised December 2015.)
      • January 2013 (Revised April 2017)
      • Supplement

      Maxum Petroleum, Inc.

      By: W. Carl Kester
      Maxum seeks an oil-price hedging strategy that yields substantial cash during oil price spikes, is affordable under ordinary circumstances, and is easily managed. It is striving to avoid a repeat of the challenging situation encountered in 2008 when spiking oil prices... View Details
      Keywords: Hedging; Options; Commodities; Credit Derivatives and Swaps; Risk Management; Futures and Commodity Futures; Financial Strategy; Volatility
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      Kester, W. Carl. "Maxum Petroleum, Inc." Harvard Business School Spreadsheet Supplement 213-714, January 2013. (Revised April 2017.)
      • December 2012 (Revised October 2022)
      • Case

      Plastiq

      By: Jeffrey J. Bussgang, Gaurav Jain, Liroy Haddad, Luke Langford and Matt Noble
      The young CEO of a venture-backed startup needs to figure out his go to market strategy and the right profile for his first key sales hires. Should he develop partnerships with channels that would provide leverage or build out a direct sales force? And should the sales... View Details
      Keywords: Payments; Sales; Channels; Credit Cards; Digital Platforms; Selection and Staffing; Cost vs Benefits; Salesforce Management; Marketing Channels; Business Startups; Business Strategy; Marketing Strategy; Partners and Partnerships; Management Systems
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      Bussgang, Jeffrey J., Gaurav Jain, Liroy Haddad, Luke Langford, and Matt Noble. "Plastiq." Harvard Business School Case 813-125, December 2012. (Revised October 2022.)
      • December 2012
      • Case

      Delwarca Software Remote Support Unit

      By: Roy D. Shapiro and Paul E. Morrison
      Delwarca Software provides business software to large corporate clients around the world. The firm serves customers who prefer to assemble corporate solutions using a combination of software programs from various suppliers rather than implementing a single enterprise... View Details
      Keywords: Service Operations; Service Delivery; Mathematical Methods; Applications and Software; Problems and Challenges; Customer Satisfaction; Information Technology Industry
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      Shapiro, Roy D., and Paul E. Morrison. "Delwarca Software Remote Support Unit." Harvard Business School Brief Case 913-541, December 2012.
      • December 2012 (Revised November 2014)
      • Case

      Lit Motors

      By: Thomas R. Eisenmann and Alex Godden
      In mid-2012 Lit Motors had created both engineering and design prototypes and conducted initial customer tests on less than $750,000 of investment. Lit Motors' founder, Daniel Kim, had started the company to design and manufacture an efficient electric 2-wheeled... View Details
      Keywords: Lean Startup; Prototyping; Electric Vehicle; Urban Vehicle; Customer Tests; Gyroscope; Entrepreneurs; Development Stage Enterprises; Creativity; Disruptive Technologies; Consumer Surveys; Market Segmentation; Manufacturing Costs; Entrepreneurship; Auto Industry; United States; California
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      Eisenmann, Thomas R., and Alex Godden. "Lit Motors." Harvard Business School Case 813-079, December 2012. (Revised November 2014.)
      • November 2012 (Revised June 2014)
      • Case

      Boston Children's Hospital: Measuring Patient Costs (V)

      By: Robert S. Kaplan, Mary L. Witkowski and Jessica A. Hohman
      Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management
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      Kaplan, Robert S., Mary L. Witkowski, and Jessica A. Hohman. "Boston Children's Hospital: Measuring Patient Costs (V)." Harvard Business School Case 113-057, November 2012. (Revised June 2014.)
      • 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
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      Groysberg, Boris, and Anahita Hashemi. "Learning Resources: A Hands-On Toy Company Deals with New Challenges and Opportunities." Harvard Business School Case 413-086, November 2012. (Revised September 2013.)
      • November 2012
      • Article

      Does Management Really Work?

      By: Nicholas Bloom, Raffaella Sadun and John Van Reenen
      HBR's 90th anniversary is a sensible time to revisit a basic question: Are organizations more likely to succeed if they adopt good management practices? The answer may seem obvious to most HBR readers, but these three economists cast their net much wider than that. In... View Details
      Keywords: Best Practices; Consulting Firms; Corporations; Cost Control; Employee Training; Executive Ability (Management); Executives—training Of; Hospitals—administration; Industrial Management—research; Productivity Incentives; School Management Teams; Work Environment; Management; Research
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      Bloom, Nicholas, Raffaella Sadun, and John Van Reenen. "Does Management Really Work?" Harvard Business Review 90, no. 11 (November 2012).
      • October 2012
      • Case

      Global Diversity and Inclusion at Royal Dutch Shell (A)

      By: Sandra J. Sucher and Elena Corsi
      Royal Dutch Shell has been among the early players to implement diversity and inclusion policies in the 1990s, first in the U.S. and then globally. In May 2009, Peter Voser, CFO and soon-to-be CEO, wants to adjust the company's business, headcount, and cost levels to... View Details
      Keywords: Organizational Change and Adaptation; Managerial Roles; Restructuring; Resignation and Termination; Diversity; Financial Crisis; Energy Industry; Netherlands
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      Sucher, Sandra J., and Elena Corsi. "Global Diversity and Inclusion at Royal Dutch Shell (A)." Harvard Business School Case 613-063, October 2012.
      • October 2012
      • Case

      Romney vs. Obama and U.S. Energy Policy

      By: Rawi Abdelal and Kaitlyn Tuthill
      In 2012, the energy sector in the United States was demanding major reform. Prices of oil and gas had continued to cripple the middle and lower class as the U.S. economy slowly recovered. At the same time, the U.S. lagged behind developed economies in production of... View Details
      Keywords: Mitt Romney; Barack Obama; Energy; Election Outcomes; Climate Change; Renewable Energy; Political Elections; Policy; Business and Government Relations; Public Administration Industry; United States
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      Abdelal, Rawi, and Kaitlyn Tuthill. "Romney vs. Obama and U.S. Energy Policy." Harvard Business School Case 713-050, October 2012.
      • 2013
      • Working Paper

      Securities Litigation Risk for Foreign Companies Listed in the U.S.

      By: Beiting Cheng, Suraj Srinivasan and Gwen Yu
      We study securities litigation risk faced by foreign firms listed on U.S. exchanges. We take into account not only the propensity for foreign firms to commit violations of U.S. securities laws but also the costs that investors face when suing foreign firms. We find... View Details
      Keywords: Litigation Risk; Cross Listing; Bonding; 10b-5; Securities Litigation; U.S.Listing; Class Action; Risk and Uncertainty; Debt Securities; Globalized Firms and Management; Ethics; Lawsuits and Litigation; United States
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      Cheng, Beiting, Suraj Srinivasan, and Gwen Yu. "Securities Litigation Risk for Foreign Companies Listed in the U.S." Harvard Business School Working Paper, No. 13-036, October 2012. (Revised March 2014.)
      • October 2012
      • Case

      Hill Country Snack Foods Co.

      By: W. Carl Kester and Craig Stephenson
      Hill Country Snack Foods, located in Austin, Texas, manufactures, markets, and distributes snack foods and frozen treats. The CEO is passionate about maximizing shareholder value and believes in keeping tight control over costs and operating the business as efficiently... View Details
      Keywords: United States; Financial Strategy; Debt Management; Retail Trade; Risk Management; Food; Capital Structure; Corporate Finance; Food and Beverage Industry; Food and Beverage Industry; Texas
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      Kester, W. Carl, and Craig Stephenson. "Hill Country Snack Foods Co." Harvard Business School Brief Case 913-517, October 2012.
      • October 2012
      • Case

      Winfield Refuse Management, Inc.: Raising Debt vs. Equity

      By: W. Carl Kester and Sunru Yong
      A small, publicly traded company specializing in non-hazardous waste management considers a major acquisition in the Midwestern U.S. The acquisition can provide entry into the region, help the firm compete in a competitive industry, and improve its cost position. The... View Details
      Keywords: United States; Acquisitions; Capital Structure; Equity Capital; Debt Management; Expansion; Leveraged Buyouts; Financial Analysis; Administrative/Support/Waste Management/Remediation Services; Equity; Borrowing and Debt; Service Industry
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      Kester, W. Carl, and Sunru Yong. "Winfield Refuse Management, Inc.: Raising Debt vs. Equity." Harvard Business School Brief Case 913-530, October 2012.
      • September 2012 (Revised September 2015)
      • Case

      Doing Business in Ghana

      By: Felix Oberholzer-Gee and Elena Corsi
      An entrepreneur considered investing in tomato paste manufacturing in Ghana, an emerging economy, and pondered the opportunities and challenges of investing here. Ghana's economy had been growing over the last decade, reaching a peak of 14.4% growth rate in 2011. Now a... View Details
      Keywords: Emergent Countries; Strategy; Opportunity Cost; Emerging Markets; Agriculture and Agribusiness Industry; Ghana
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      Oberholzer-Gee, Felix, and Elena Corsi. "Doing Business in Ghana." Harvard Business School Case 713-429, September 2012. (Revised September 2015.)
      • September 2012 (Revised May 2015)
      • Case

      Philips-Visicu

      By: Regina E. Herzlinger, Natalie Kindred and Sara M. McKinley
      Would the advent of global payment models and ACOs create sufficient demand for a telemedicine offering covering the care continuum, from hospitals to the home? This was the decision facing Royal Philips Electronics (Philips), the Netherlands-based producer of... View Details
      Keywords: Health Care; Philips; Visicu; Telemedicine; eICU; Accountable Care Organization; ACO; Bundled Payment; Hospital To Home; Patient Monitoring Devices; Home Health Care; Health Care and Treatment; Communication Technology; Quality; Safety; Performance Productivity; Performance Capacity; Performance Efficiency; Consumer Behavior; Emerging Markets; Health Industry; Telecommunications Industry; Netherlands
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      Herzlinger, Regina E., Natalie Kindred, and Sara M. McKinley. "Philips-Visicu." Harvard Business School Case 313-015, September 2012. (Revised May 2015.) (As companion reading for this case, see Regina E. Herzlinger and Charles Huang, "Note on Bundled Payment in Health Care," HBS No. 312-032 (Boston: Harvard Business Publishing, 2012).)
      • September 2012 (Revised December 2013)
      • Case

      Roxbury Technology Corporation

      By: Richard S. Ruback and Royce Yudkoff
      Roxbury Technology is a Boston-based re-manufacturer of ink and toner cartridges. In early 2012 RTC was re-evaluating its approach to the company's two most important goals: reducing customer concentration and increasing profitability. RTC's largest customer accounted... View Details
      Keywords: Social Enterprise; Social Entrepreneurship; Financial Management; Customers; Diversification; Green Technology Industry; Manufacturing Industry; Boston
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      Ruback, Richard S., and Royce Yudkoff. "Roxbury Technology Corporation." Harvard Business School Case 213-029, September 2012. (Revised December 2013.)
      • September 2012
      • Case

      BASIX (Abridged)

      By: Shawn Cole and Peter Tufano
      BASIX, an Indian microfinance corporation, must decide whether to continue to sell weather insurance to its clients. A brand-new financial product, weather insurance pays if measured rainfall during the growing season falls below a pre-specified limit. Mr. Sattaiah,... View Details
      Keywords: Cost vs Benefits; Microfinance; Household; Risk Management; Insurance; Banking Industry; India
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      Cole, Shawn, and Peter Tufano. "BASIX (Abridged)." Harvard Business School Case 213-035, September 2012.
      • September 2012 (Revised January 2013)
      • Case

      Martin Smith: July 2012

      By: Josh Lerner and Felda Hardymon
      Martin Smith, a recently hired general partner at a Brazil-based venture capital firm, must decide among three deal opportunities. Each has different strengths (management, market, and technology) but each has its own weaknesses as well. He must also consider each deal... View Details
      Keywords: Private Equity; Deal Choice; Venture Capital; Investments; Career Management; Management Teams; Decision Choices and Conditions; Cost vs Benefits; Personal Development and Career; Financial Services Industry; Brazil
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      Lerner, Josh, and Felda Hardymon. "Martin Smith: July 2012." Harvard Business School Case 813-067, September 2012. (Revised January 2013.)
      • August 2012 (Revised November 2012)
      • Case

      Colorscope, Inc. (Abridged)

      By: V.G. Narayanan
      A small company in the graphic design business faces severe price competition. The company must respond by cutting costs and making process improvements. View Details
      Keywords: Cost Management; Price; Business Processes; Performance Improvement; Competition; Fine Arts Industry
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      Narayanan, V.G. "Colorscope, Inc. (Abridged)." Harvard Business School Case 113-025, August 2012. (Revised November 2012.)
      • July 2012
      • Case

      Johannes Linden: Managing the Global Executive Committee

      By: Linda A. Hill and Mark Rennella
      Johannes Linden is the Director of the Washer and Dryer division of Fluss, a large Swiss appliance manufacturer. Soon after the company completes its revenue projections and bonus targets for the upcoming year, Linden shares some good news with his leadership team, the... View Details
      Keywords: Leadership Style; Groups and Teams; Organizational Culture; Management Style; Motivation and Incentives; Power and Influence; Multinational Firms and Management; Manufacturing Industry; Consumer Products Industry; Switzerland
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      Hill, Linda A., and Mark Rennella. "Johannes Linden: Managing the Global Executive Committee." Harvard Business School Brief Case 913-509, July 2012.
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