Publications

January 2024
Technical Note

Venture Capital and Private Equity Funds: A Primer

By: Jo Tango and Christina Wallace

How do venture capital and private equity funds actually work? This Technical Note covers the "when, who, and how" details:

"When": fund length, extensions, and when investors can no longer initiate new investments.
"Who": who is in the General... View Details

Keywords: Fund Flows; Fund Management; Venture Capital; Private Equity; Investment Funds

November 1995
Background Note

Depreciation, Price Level Adjustments, and the Cost of Capital: Technical Note

Keywords: Cost; Capital; Finance

20 Mar 2024
Video

The Value of an MBA in Professional Services: Consulting, Financial Services, and Private Equity

Article

Configuring a Supply Chain to Reduce the Cost of Demand Uncertainty

By: A. Raman, M. Fisher, J. Hammond and W. Obermeyer

Keywords: Supply Chain; Cost; Risk and Uncertainty

Web

Faculty - Race, Gender & Equity

Sara L. Fleiss Senior Lecturer of Business Administration Sara Fleiss was the co-founder and co-portfolio manager of Emeth Partners, an emerging markets arbitrage hedge fund. Prior to founding Emeth, Sara... View Details

November 2006
Article

The Costs and Benefits of Undoing Egocentric Responsibility Assessments in Groups

By: E. Caruso, N. Epley and M. H. Bazerman

Keywords: Cost vs Benefits; Groups and Teams

April 1989
Teaching Note

Texas Instruments: Cost of Quality (A) and (B), Teaching Note

Teaching Note for (9-189-029) and (9-189-111). View Details

Keywords: Texas

December 1996 (Revised February 2000)
Background Note

Assigning Support Department Expenses to Production Cost Centers (A)

Describes the first stage of the two-stage cost assignment process from support/service departments to production cost centers. View Details

Keywords: Cost

01 Sep 2017
News

Is Private Equity Blockchain’s Killer App?

like your Facebook page. And like Facebook, access to blockchain ledgers can vary: A new profile photo might be accessible to everyone in your social network, while you might grant only your family the ability to see a picture of your... View Details

Keywords: Dan Morrell

May 1991
Supplement

Bureau of Engraving and Printing, The: Determining the True Cost of Money (B)

Keywords: Money; Cost; Public Administration Industry

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

Web

Educator Resources - Race, Gender & Equity

Educator Resources Creating Inclusive Learning Environments Fostering a culture of dialogue and equity in the classroom Featured Collections & Resources Diversity, Equity &... View Details

Web

Private Equity Finance - Course Catalog

equity and buyouts, also touching on closely related investing strategies such as distress and private debt. Students will examine a wide variety of investment settings: from lower middle market companies to... View Details

August 2020
Background Note

US Private Equity Firms: ESG and Impact (B)

By: Lynn S. Paine and Holly Fetter

This is the second part of a two-part note. The first part (A) explores how US private equity firms are incorporating ESG (Environmental, Social, & Governance) factors and impact objectives into their investment strategies and firm practices. It is based on publicly... View Details

Keywords: Private Equity; Corporate Social Responsibility and Impact; Social Issues; Financial Services Industry; United States

01 Mar 2005
News

Better Care at Lower Cost

The U.S. health-care industry isn’t immune to the forces of disruptive innovation that already have transformed other businesses, from computer manufacturing to retailing, HBS professor Clayton M. Christensen told 250 participants at the... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services; Health, Social Assistance

Article

What Do Private Equity Firms Say They Do?

By: Paul A. Gompers, Steven N. Kaplan and Vladimir Mukharlyamov

We survey 79 private equity investors with combined assets under management (AUM) of over $750 billion about their practices in firm valuation, capital structure, governance, and value creation. Investors rely primarily on internal rate of return (IRR) and multiples to... View Details

Keywords: Private Equity; Valuation; Capital Structure; Value Creation

2025
Working Paper

Markups and Cost Pass-through Along the Supply Chain

By: Santiago E. Alvarez-Blaser, Alberto Cavallo, Alexander MacKay and Paolo Mengano

We study markups and pricing strategies along the supply chain. Our unique dataset combines detailed price and cost information from a large global manufacturer with matched retail prices collected online for the period July 2018 through June 2023. We show that total... View Details

Keywords: Markups; Pricing; Price; Supply Chain; Inflation and Deflation; Cost

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September 2011
Article

How to Solve the Cost Crisis in Health Care

By: Robert S. Kaplan and Michael E. Porter

Existing health care costing systems have serious flaws that make it impossible to measure costs accurately at the individual patient and medical condition level. This gap has severely limited meaningful cost reduction throughout the system. The paper describes a new... View Details

Keywords: Cost; Health Care and Treatment; Measurement and Metrics; Service Delivery; Outcome or Result; Quality; Health Industry