Publications

Keywords: Management; Cost Accounting

Awards

University of Waterloo. Doctor of Letters, Honoris Causa

Awarded a Doctor Honoris Causa from the University of Waterloo in 2008. View Details

Arjun Goyal

postgraduate clinical training in Internal Medicine in Sydney. He received his M.Phil. in Bioscience Enterprise from University of Cambridge and his MBA from Harvard Business School. Arjun has received multiple awards for his work including the American Australian... View Details

Keywords: Biotech & Life Sciences;#43;#Healthcare;#75;#Venture Capital

01 Sep 2013
News

Faculty Opinion: No Magic Bullet

getting in shape, it is a process. There's no magic bullet, but in the long run, this process will help you experience a greater level of satisfaction in your life and career. —Robert Steven Kaplan is the... View Details

25 Apr 2014
News

Investing in Innovation

Project. "In order to innovate in our educational programs to develop the next generation of leaders," Hess said, "the school requires flexible funding to invest in innovation. That's an important part of what this campaign will help to achieve." View Details

Keywords: HBS Fund; Educational Services

Article

Management by Accounting is Not Management Accounting

Keywords: Management; Accounting

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1983
Chapter

Statistical Methods for Auditing and Accounting

Keywords: Accounting; Accounting Audits; Mathematical Methods

1980
Chapter

Should Accounting Standards be Set inthe Public or Private Sector?

Keywords: Accounting; Standards; Public Sector; Private Sector; Decision Making

1987
Introduction

The Role of Field Studies in Accounting Research and the Development of Accounting

Keywords: Accounting

April 1998 (Revised May 1998)
Background Note

Investing to Develop Future Capabilities

Keywords: Investment

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October 1997
Teaching Note

United Way of Southeastern New England (UWSENE) TN

Teaching Note for (9-197-036). View Details

Keywords: United States

June 1997 (Revised May 1998)
Case

Mobil USM&R (A2)

Second of a two-part case on the development and use of a Balanced Scorecard (BSC) at Mobil's US Marketing and Refining Division. This case describes the completed BSC, and how this was linked to the BSCs of the independent business units and the internal service... View Details

Keywords: Balanced Scorecard; Performance Evaluation; Management Teams; Management Practices and Processes; Executive Compensation; Motivation and Incentives; Corporate Strategy; Energy Industry; Mining Industry; United States

March 1997 (Revised June 1999)
Background Note

Using Activity-Based Costing with Budgeted Expenses and Practical Capacity

Describes how activity-based costing (ABC) should be applied with: 1) budgeted, not historical, expenses and 2) assigning the costs of capacity resources. View Details

Keywords: Cost Accounting; Activity Based Costing and Management; Budgets and Budgeting

February 1997 (Revised June 1999)
Background Note

Committed and Flexible Resources

Stresses the difference between costs committed in advance of knowing actual demand (committed costs) and cost incurred proportional to demand. Committed costs appear fixed since their supply is independent of the amount actually used. Flexible resources are supplied... View Details

Keywords: Cost

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September 1996 (Revised September 1999)
Case

Mobil USM&R (A): Linking the Balanced Scorecard

The CEO of the marketing and refining division of a major oil company is in the midst of implementing a profit turnaround. He transforms the strongly centralized, functionally-organized division into 17 independent business units and 14 internal service companies. The... View Details

Keywords: Organizational Change and Adaptation; Measurement and Metrics; Management Practices and Processes; Organizational Design; Balanced Scorecard; Corporate Strategy; Mining Industry; Energy Industry

April 1995 (Revised April 1995)
Case

Pillsbury: Customer Driven Reengineering

Pillsbury is transforming itself from an integrated producer of flour and bakery products to a value-added supplier of premium branded products. After initial successes applying activity-based costing to manufacturing operations, two senior executives decide to... View Details

Keywords: Organizational Change and Adaptation; Production; Cost Management; Activity Based Costing and Management; Customer Value and Value Chain; Food and Beverage Industry

1999
Chapter

Activity-Based Costing

Keywords: Activity Based Costing and Management

September 2013
Case

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

The case describes a pilot project on applying activity-based costing to measure the cost of treating patients. After an overview of Boston Children's Hospital and its local health care market environment, the case presents process maps and financial data relating to... View Details

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