Cost Management - Publications - Faculty & Research - Harvard Business School

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August 2009
Supplement

The TSMC Way: Meeting Customer Needs at Taiwan Semiconductor Manufacturing Company (CW)

By: Willy C. Shih

When L.C. Tu receives an emergency order, he is confronted with a range of production scheduling choices, each of which has unique costs and trade-offs. The case was designed to help students understand job-shop style production and the impact of disruptions and... View Details

Keywords: Factories, Labs, and Plants; Disruption; Customer Focus and Relationships; Cost; Cost Management; Business or Company Management; Time Management; Network Effects; Production; Hardware; Manufacturing Industry; Semiconductor Industry; Taiwan

Chiara Farronato

Chiara Farronato is Glenn and Mary Jane Creamer Associate Professor of Business Administration in the Technology and Operations Management Unit at Harvard Business School, and co-Principal Investigator of the Platform Lab at the Digital... View Details

April 1979 (Revised April 1981)
Case

Chaircraft Corp. (B)

Discusses the purchase and installation of automated cutting equipment in a medium-sized furniture factory. The equipment has so far failed to cut costs as expected and the management is attempting to discover what the problems are and what can be done to remedy them. View Details

Keywords: Production; Cost Management; Consumer Products Industry

June 2004 (Revised November 2005)
Case

Salem Telephone Company

By: William J. Bruns Jr. and Julie Hertenstein

A computer subsidiary appears to be unprofitable. Managers must determine whether it is actually unprofitable and consider whether changes in prices or promotion might improve profitability. Allows clear separation of variable costs from fixed costs. A rewritten... View Details

Keywords: Cost; Business Earnings; Cost vs Benefits; Cost Management; Profit; Telecommunications Industry

December 2000 (Revised January 2002)
Background Note

Incentives and Controllability: A Note and Exercise

By: Brian J. Hall

Describes three performance measures for "plants" or businesses: cost centers, revenue centers, and profit centers. Discusses what should be done if a function outside of the "controllability" of the manager affects the performance measure and therefore compensation. View Details

Keywords: Factories, Labs, and Plants; Cost; Profit; Revenue; Compensation and Benefits; Managerial Roles; Performance Evaluation; Motivation and Incentives

December 1997
Case

Wriston Manufacturing Corporation

By: Janice H. Hammond

Wriston Manufacturing is a broad-line maker of components for the automotive industry. It has developed a network of nine plants as its product line has grown. Newer, higher-volume products tend to be made in newer, focused, high-volume plants, while older product... View Details

Keywords: Decision Choices and Conditions; Cost Management; Business or Company Management; Production; Performance Efficiency; Auto Industry

28 Jun 2004
Research & Ideas

How to Avoid a Price Increase

When product companies see the cost of materials rise, the result for consumers is often a price increase (gasoline) or, less often, a smaller amount of product at the same price (potato chips). Which option is more likely to turn off... View Details

Keywords: by Manda Salls

March 2024 (Revised March 2025)
Background Note

Physical Climate Risk

By: Michael W. Toffel, Spencer Glendon and Alison Smart

This note describes how managers can identify and manage their company’s physical climate risks, which can increase their operations and supply chain costs and risks, and affect demand for their goods and services. Can be paired with the video “Preparing business... View Details

Keywords: Resilience; Maps; Climate Risk; Climate Impact; Modeling And Analysis; Climate Change; Risk Management; Demand and Consumers; Supply Chain; Organizational Change and Adaptation; Disruption

September 2009 (Revised October 2010)
Case

Elkay Plumbing Products Division

By: Robert S. Kaplan

The vice president of sales learns that the most profitable 1% of the division's customers generate 100% of profits, and that two of the division's largest customers lose 50% of profits. The division has just finished a project to install a time-driven activity-based... View Details

Keywords: Activity Based Costing and Management; Profit; Management Systems; Consumer Products Industry; Industrial Products Industry

December 2022
Article

I Don't 'Recall': The Decision to Delay Innovation Launch to Avoid Costly Product Failure

By: Byungyeon Kim, Oded Koenigsberg and Elie Ofek

Innovations embody novel features or cutting-edge components aimed at delivering desired customer benefits. Oftentimes, however, we observe the need to recall new products shortly after their introduction. Indeed, a firm may rush an innovation to market in an attempt... View Details

Keywords: Innovation Management; Innovation And Strategy; Product Development Strategy; Product Introduction; Quality Control; Product Recalls; Game Theory; Market Timing; Innovation Strategy; Product Launch; Product Development

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October 2020 (Revised May 2023)
Exercise

SenseAim Technologies: Pricing to Win

By: Elie Ofek, Eyal Biyalogorsky, Marco Bertini and Oded Koenigsberg

This exercise serves to help students understand the proper role and use of costs in a firm’s pricing decisions. The exercise is designed such that the learning of students evolves across a classroom session, starting from understanding which costs are relevant when... View Details

Keywords: Pricing Decisions; Cost; Information; Price; Decision Making

December 1992 (Revised March 1997)
Case

Peoria Engine Plant (A)

By: Robert S. Kaplan and Amy P. Hutton

Describes the cost control system used at an automobile engine plant for labor and overhead costs. The finance staff prepares daily, weekly, and monthly variance reports against budgets. Department supervisors, finance staff, and the plant manager discuss the use and... View Details

Keywords: Cost Management; Cost Accounting; Budgets and Budgeting; Earnings Management; Reports; Financial Reporting; Management Analysis, Tools, and Techniques; Performance Improvement; Performance Productivity; Factories, Labs, and Plants; Auto Industry

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Article

Better Accounting Transforms Health Care Delivery

By: Robert S. Kaplan and Mary L. Witkowski

The paper describes the theory and preliminary results for an action research program that explores the implications from better measurements of health care outcomes and costs. After summarizing Porter's outcome taxonomy (Porter 2010), we illustrate how to use process... View Details

Keywords: Activity Based Costing and Management; Research; Health Care and Treatment; Health Industry

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March 2019
Article

Economics of Converting Renewable Power to Hydrogen

By: Gunther Glenk and Stefan Reichelstein

The recent sharp decline in the cost of renewable energy suggests that the production of hydrogen from renewable power through a power-to-gas process might become more economical. Here we examine this alternative from the perspective of an investor who considers a... View Details

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February 1998 (Revised May 1998)
Case

SITEL Corporation

By: Howard H. Stevenson and Martha Gershun

SITEL has grown extremely rapidly and is now operating worldwide with operations in more than 30 countries. Since many of its locations serve the same customers, the officers are debating the costs and benefits of additional centralization. Some feel that the autonomy... View Details

Keywords: Organizational Change and Adaptation; Globalized Firms and Management; Growth Management; Success

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May 1995 (Revised April 1998)
Case

AT&T Paradyne

By: Robert S. Kaplan

A company making data communication devices has adopted a Total Quality philosophy for working with suppliers, employees, and customers. The finance group finds its existing cost system has become obsolete because of a shift from manual to automatic production... View Details

Keywords: Decisions; Product; Corporate Accountability; Activity Based Costing and Management; System; Performance Efficiency; Financial Reporting; Operations; Technology Industry; Telecommunications Industry

22 Mar 2024
Research & Ideas

Open Source Software: The $9 Trillion Resource Companies Take for Granted

staggering scope of the findings could help put a value on the work, so senior leaders and non-tech managers at firms understand just how important hiring open source expertise is to success. The results mark among the first comprehensive... View Details

Keywords: by Rachel Layne; Computer; Information Technology; Technology

22 Jul 2014
First Look

First Look: July 22

use process mapping and time-driven activity-based costing to measure the costs of treating patients over a complete cycle of care for a specific medical condition. With valid outcome and View Details

Keywords: Sean Silverthorne

09 Jan 2024
Research & Ideas

Could Clean Hydrogen Become Affordable at Scale by 2030?

Hydrogen is poised to move from the sidelines of global clean energy as the industry learns to produce it more efficiently and at lower cost, according to newly published research led by Gunther Glenk, a climate fellow with Harvard Business School's Institute for the... View Details

Keywords: by Desmond Dodd; Energy; Green Technology

April 1988 (Revised July 1990)
Case

Schulze Waxed Containers, Inc.

Schulze Waxed Containers has recently lost 20% of its business. The firm's cost accounting system spreads fixed costs over the volume produced. The 1987 costs reflect the lower production volume and are higher. The firm has recently adopted a minimum mark up. The... View Details

Keywords: Cost Accounting; Production; Management Systems; Manufacturing Industry

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