Activity Based Costing and Management - Publications - Faculty & Research

15 Aug 2024
Op-Ed

Post-CrowdStrike, Six Questions to Test Your Company's Operational Resilience

crisis is just as crucial as the response.” Over 60 percent of tech outages result in at least $100,000 in total losses, and 15 percent cost upward of $1 million, according to the Uptime Institute, a... View Details

Keywords: by Hise Gibson and Anita Lynch

05 Mar 2019
Blog Post

Part 2: Military Transition and the JD/MBA - The Path to Your Goals

and other activities to maximize your return on investment. However, based on your experiences in the military and in life, you may feel that a... View Details

06 Mar 2018
First Look

First Look at Research and Ideas, March 6, 2018

https://www.hbs.edu/faculty/Pages/item.aspx?num=52341 February 20, 2018 JAMA, the Journal of the American Medical Association Administrative Costs Associated with Physician Billing and Insurance-Related... View Details

Keywords: Sean Silverthorne

01 Apr 1998
News

Short Takes

Managing Development Flexibility in Uncertain Environments," the authors assert that increasing flexibility during the product development cycle can enable a firm to adjust to unanticipated circumstances so opportunely View Details

Keywords: Garry Emmons and Caroline Chauncey

April 1998 (Revised September 1998)
Case

Classic Pen Company, The: Developing an ABC Model

By: Robert S. Kaplan

Classic Pen has diversified from its core blue and black pen business by introducing new specialized colors. But costs have risen and margins on blue and black pens are decreasing. The controller turns to activity-based costing (ABC) for an explanation. View Details

Keywords: Activity Based Costing and Management; Manufacturing Industry

Citation

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Robert S. Kaplan is Senior Fellow and Marvin Bower Professor of Leadership Development, Emeritus at the Harvard Business School. He joined the HBS faculty in 1984 after spending 16 years on the faculty of the business school at Carnegie-Mellon University, where he... View Details

Keywords: health care; nonprofit industry

Research Summary

The Impact of ABC on Managerial Decisions

In this type of research, Ratna Sarkar seeks to determine whether, in fact, new cost systems such as ABC (Activity Based Costing) have a measurable effect on managerial decisions regarding product and customer mix.

The theory of ABC is now academically established,... View Details

03 Oct 2023
Blog Post

Hire an MBA: The Benefits and Misconceptions for Startups

Startups are exciting to HBS MBA students for many reasons, including the opportunity for impact, exposure to multiple functions, and the ability to practice skills they are learning at HBS. But, why should a startup hire an HBS MBA?... View Details

Keywords: All Industries; Entrepreneurship

01 Feb 1997
News

Leading the Way In Negotiation and Decision Making

are actively collaborating with members of the Entrepreneurial Management unit. Michael Wheeler, a lawyer and specialist in real-estate development, investigates the conflicts... View Details

Keywords: Judith A. Ross

April 1990 (Revised April 1993)
Case

Bridgeton Industries: Automotive Component & Fabrication Plant

Bridgeton Industries was experiencing reduced sales. To become more competitive it introduced a classification procedure for products based upon their productivity and other factors. Products were classified into three groups: world class, potentially world class, and... View Details

Keywords: Job Cuts and Outsourcing; Competition; Cost Management; Manufacturing Industry; Auto Industry

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24 Mar 2014
Research & Ideas

The Surprising Link Between Language and Corporate Responsibility

socially responsible a company was. Marquis and his fellow researchers based their inquiry on a similar study regarding individual decision-making done by UCLA economist Keith Chen. In a paper published in... View Details

Keywords: by Michael Blanding

25 Jun 2014
Lessons from the Classroom

FIELD Trip: Conquering the Gap Between Knowing and Doing

learned, take action based upon these lessons, then adapt and iterate and react to what they observed." Enter FIELD. First proposed at the end of 2010, the idea was so... View Details

Keywords: by Michael Blanding; Education

Web

Institute Associates - Institute For Strategy And Competitiveness

states. Landman has worked with health technology companies ranging from early stage to post-IPO, and he has been an active contributor to the Huffington Post, Xconomy, and the... View Details

Web

Leading Change and Organizational Renewal | HBS Online

This course is part of the Entrepreneurship & Innovation and Leadership & Management track. Introduction to Leading Change and Organizational Renewal LIMITED TIME ONLY Extra... View Details

Web

IFC: Italy; Tradition and Innovation - Course Catalog

HBS Course Catalog IFC: Italy; Tradition and Innovation Course Number 6052 Professor Sophus A. Reinert Professor of Management Practice Dante Roscini January; J; 3.0 credits Fall On-Campus Course Sessions:... View Details

01 Dec 1997
News

Growing Together

Gleason (MBA '97) is finding a way to make both a profit and a difference. Last fall, as a part of HBS associate professor Marco Iansiti's Managing Product Development course, Gleason created a model for a... View Details

Keywords: Marguerite Rigoglioso and Nancy O. Perry

11 Nov 2020
Research & Ideas

How Hackathons Help Decide Platform Winners and Losers

colleagues highlights the pivotal role played by such gatherings in creating winners and losers in the platform world. “Platform Diffusion at Temporary Gatherings: Social Coordination and Ecosystem... View Details

Keywords: by Michael Blanding; Technology

27 Dec 2015
Research & Ideas

The Most Popular Stories and Research Papers of 2015

success, and the role of hormones in cheating. "Tell us what you think were the most significant trends, ideas, or management lessons from 2015." Also worth reading is our list of the year’s most... View Details

01 Jun 1996
News

Four Professors to Retire

International Senior Managers Programin Vevey, Switzerland, which provided numerous HBS faculty with their first opportunity to do teaching, field research, and course development abroad. View Details

Keywords: Elaine Gottlieb and John Prestage

10 Mar 2015
Research & Ideas

The Surprising Winners and Losers in the Retail Revolution

technology and processes to support customers that align with their entrepreneurial culture. If you are a professional today buying from Home Depot, an app on your phone lets you order directly from the job site View Details

Keywords: by Sean Silverthorne; Retail

Publications