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Show Results For
- All HBS Web
(3,819)
- People (4)
- News (725)
- Research (2,486)
- Events (22)
- Multimedia (40)
- Faculty Publications (1,546)
- September 2019 (Revised December 2023)
- Case
Accounting Fraud at Tesco Stores (A)
By: Jonas Heese, Suraj Srinivasan and Julia Kelley
This case describes the accounting fraud at Tesco Stores Limited (TSL), which was discovered by a senior accountant in TSL’s finance department. The accountant was concerned about TSL’s handling of commercial income, which, according to the accountant, overstated... View Details
Heese, Jonas, Suraj Srinivasan, and Julia Kelley. "Accounting Fraud at Tesco Stores (A)." Harvard Business School Case 120-032, September 2019. (Revised December 2023.)
- March 2024
- Case
ixigo
By: Ranjay Gulati and Rachna Tahilyani
Ixigo is India’s second-largest online travel aggregator (OTA) and the market leader among private train OTAs. It has overcome numerous near-death crises to emerge as a customer-centric, profitable firm. It aspires to become the leading OTA in the next billion Internet... View Details
- 02 Apr 2015
- Research & Ideas
Digital Initiative Summit: Big Messages, Small Screens, Many Choices
comScore. Apps suck up the majority of that time. In fact, app usage alone comprises 52 percent of total digital media engagement, according to comScore. So how do companies profit from the fact that mobile users are more engaged than... View Details
- Jan 08 2019
- Testimonial
Pursuing Organizational Excellence
- 2025
- Working Paper
Blockchain-Induced Supply Chain Transparency and Firm Performance: The Role of Capacity Utilization
By: ShinWoo Lee Lee, Jedson Pinto, Daniel Rabetti and Gil Sadka
This study empirically investigates how blockchain adoption affects firm profitability. Employing a quasi-experimental design triggered by regulatory changes across the United States, we provide novel empirical evidence to recent theory, proposing that blockchain... View Details
Keywords: Blockchain; Supply Chain; Technology Adoption; Profit; Governing Rules, Regulations, and Reforms; United States
Lee, ShinWoo Lee, Jedson Pinto, Daniel Rabetti, and Gil Sadka. "Blockchain-Induced Supply Chain Transparency and Firm Performance: The Role of Capacity Utilization." Working Paper, February 2025.
- 2010
- Book
The New Science of Retailing: How Analytics Are Transforming the Supply Chain and Improving Performance
By: Marshall Fisher and Ananth Raman
Retailers today are drowning in data but lacking in insight: They have huge volumes of information at their disposal. But they're unsure of how to sort through it and use it to make smart decisions. The result? They're struggling with profit-sapping supply chain... View Details
Keywords: Profit; Knowledge Use and Leverage; Logistics; Supply Chain Management; Mathematical Methods; Retail Industry
Fisher, Marshall, and Ananth Raman. The New Science of Retailing: How Analytics Are Transforming the Supply Chain and Improving Performance. Harvard Business Press, 2010.
- 18 Oct 2018
- Research & Ideas
How to Use Free Shipping as a Competitive Weapon
ablokhin Free shipping is an increasingly important tool in the online retailer's marketing arsenal, but few sellers understand the intricacies of the strategy and are leaving significant profits on the table, new research suggests.... View Details
- September 1986 (Revised April 1990)
- Case
Mueller-Lehmkuhl GmbH
Mueller-Lehmkuhl sells apparel fasteners and rents attaching machines. It views these two products as effectively a single item and prices them accordingly, the fasteners at high profit and its attaching machines at a loss. The cost system allocates the cost of the... View Details
Keywords: Cost Accounting; Profit; Manufacturing Industry; Apparel and Accessories Industry; Japan; Germany
Cooper, Robin. "Mueller-Lehmkuhl GmbH." Harvard Business School Case 187-048, September 1986. (Revised April 1990.)
- Mar 2012
- Article
Why U.S. Competitiveness Matters to All of Us
The world is interdependent, and the U.S. economy is still too large for anyone to profit from a rapid decline in its well-being. View Details
- October 1994
- Case
Olympus Optical Company, Ltd. (B): Functional Group Management
Documents the emergence of the functional group management system at Olympus's camera manufacturing facility. This system increases the pressure on the work force to decrease costs and improve output by treating the facility's 10 autonomous groups as profit centers,... View Details
Cooper, Robin. "Olympus Optical Company, Ltd. (B): Functional Group Management." Harvard Business School Case 195-073, October 1994.
- March 2007 (Revised August 2014)
- Case
Survey Masters LLC (A)
By: William J. Bruns
Partners in a service firm are reviewing results for 2006, wondering whether large or small projects are more profitable. Present reports make small projects look more profitable. However, activity-based accounting reveals that large projects are more profitable and... View Details
Keywords: Activity Based Costing and Management; Financial Reporting; Cost vs Benefits; Financial Strategy; Service Industry
Bruns, William J. "Survey Masters LLC (A)." Harvard Business School Case 107-061, March 2007. (Revised August 2014.)
- January 1975 (Revised September 1982)
- Case
First Federal Savings (A)
By: Jay W. Lorsch
Raises questions about basing a reward system on profit and changing MBO indicators through time. View Details
Lorsch, Jay W. "First Federal Savings (A)." Harvard Business School Case 475-072, January 1975. (Revised September 1982.)
- February 1998 (Revised September 1998)
- Case
Insteel Wire Products: ABM at Andrews
By: V.G. Narayanan and Ratna G. Sarkar
Insteel implements an activity-based costing (ABC) system in 1996. It finds pallet nails to be its most profitable product and decides to expand the number of cells making pallet nails from two to four. A repeat of the ABC study in 1997 shows pallet nails have become... View Details
Narayanan, V.G., and Ratna G. Sarkar. "Insteel Wire Products: ABM at Andrews." Harvard Business School Case 198-087, February 1998. (Revised September 1998.)
- October 1988 (Revised December 1989)
- Case
Siemens Electric Motor Works (B): Pricing Interdivisional Sales
Examines Siemens' policy for pricing products transferred between the manufacturing and sales divisions of their Electric Motor Works, where both are profit centers. It is unique in that the organizational linkage between the product costing system and the transfer... View Details
Keywords: Production; Price; Organizational Structure; Profit; Business Processes; Manufacturing Industry
Wruck, Karen. "Siemens Electric Motor Works (B): Pricing Interdivisional Sales." Harvard Business School Case 189-090, October 1988. (Revised December 1989.)
- 02 Jun 2014
- Research & Ideas
Secrets to a Successful Social Media Strategy
Why are people so drawn to social media? The question long haunted Mikolaj "Misiek" Piskorski and eventually led to his new book, A Social Strategy: How We Profit from Social Media. Drawing from years of research dating back to before... View Details
Keywords: by Carmen Nobel
- April 2000 (Revised December 2001)
- Case
AirTex Aviation
By: Brian J. Hall and Carleen Madigan
Two young and inexperienced MBAs buy a virtually bankrupt company. They design a decentralized control system organized around profit centers. As a case in control systems, there is ample detail for a discussion of design issues, control of independent profit centers,... View Details
Keywords: Air Transportation; Management Systems; Insolvency and Bankruptcy; Air Transportation Industry
Hall, Brian J., and Carleen Madigan. "AirTex Aviation." Harvard Business School Case 800-269, April 2000. (Revised December 2001.)
- September 1983
- Case
Bennett, Strang & Farris
A law firm must decide how to split partnership profits among the partners. Issues of seniority versus performance, performance evaluation, and lack of consensus of values dominate the discussions. View Details
Maister, David H. "Bennett, Strang & Farris." Harvard Business School Case 684-027, September 1983.
- 02 Oct 2012
- News
The Secrets to TripAdvisor's Impressive Scale
- March 2019 (Revised May 2019)
- Case
Philips Lighting: Light-as-a-Service
By: Mark R. Kramer, Thijs Geradts and Bhanuteja Nadella
As LEDs with a 25-year lifespan replace incandescent lightbulbs, Philips Lighting faced major disruption and began to explore a new shared value business model of selling light as a service. Although it offers better profit margins and a reduced environmental... View Details
Keywords: Disruptive Innovation; Business Model; Organizational Change and Adaptation; Competitive Strategy
Kramer, Mark R., Thijs Geradts, and Bhanuteja Nadella. "Philips Lighting: Light-as-a-Service." Harvard Business School Case 719-446, March 2019. (Revised May 2019.)
- Research Summary
The Corporate Governance Role of Taxes
Dyck introduces evidence that private benefits of control are higher in countries with poor tax enforcement and in ongoing work explores further this correlation using both theory and empirical work from the United States and Russia. This work illustrates that the... View Details