Publications

September 2004 (Revised January 2006)
Tutorial

Introduction to Cost Accounting Systems

By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens

Covers the basics of cost system design, demonstrating in a clear, step-by-step fashion how costs are assigned to cost objects. Key concepts include direct and indirect costs, two-stage allocation, cost pools, and cost drivers. Also provides a brief review of several... View Details

Keywords: Cost Accounting; Cost; System

30 May 2013
News

Harvard Business School Celebrates 103rd Commencement

14 Oct 2022
News

Baker Library Update: Q+A with Executive Director Ken Peterson

8 AM – 5 PM EDT, 01 Jun 2017
Career Events

Career Reboot Camp in Boston

Career Reboot Camp in Boston! Led by Professor Tim Butler and facilitated by HBS career coaches, participants will work through exercises to reflect on their key career interests, what's important to them in work and life, and create a plan to move forward towards a... View Details

8 AM – 5 PM EDT, 02 Jun 2016

Career Reboot Camp in Boston

Career Reboot Camp is taking place at HBS. Led by Professor Tim Butler and facilitated by HBS career coaches, participants will work through exercises to reflect on their key career interests, what's important to them in work and life, and create a plan to move forward... View Details

December 2007 (Revised April 2008)
Exercise

The Elcer Products Transaction: Confidential Information for US Industrial ElectroCeramics (US-IND)

By: James K. Sebenius

In a six-party negotiation exercise, the TNDA Corp. plans to sell the Elcer Products Division to one of four potential buyers (industrial, financial, U.S., German). This case contains confidential information for the US Industrial ElectroCeramics (US-IND) management... View Details

Keywords: Negotiation

December 2007 (Revised April 2008)
Exercise

The Elcer Products Transaction: Confidential Information for TNDA Corporation

By: James K. Sebenius

In a six-party negotiation exercise, the TNDA Corp. plans to sell the Elcer Products Division to one of four potential buyers (industrial, financial, U.S., German). This case contains confidential information for the TNDA Corporation management role. Challenges include... View Details

Keywords: Negotiation

March 2004 (Revised March 2007)
Case

Paper and More

Provides a context and exercise for introducing retail inventory management, including cost optimization, service-level criteria, and forecasting in single and multiproduct settings. The owner of a single-location paper and paper products store considers the... View Details

Keywords: Management; Expansion; Logistics; Forecasting and Prediction; Pulp and Paper Industry; Retail Industry

Professor Kaplan's book is published by the Harvard Business Review Press, May 2013.

Drawing on his years of experience, Rob Kaplan proposes an integrated plan for identifying and achieving your goals. He outlines specific steps and exercises to help you... View Details

2010
Working Paper

A 'Value-Free' Approach to Values (PDF File of PowerPoint Slides)

By: Michael C. Jensen and Werner Erhard

We argue here that the three factors we identify as constituting the foundation for being a leader and the effective exercise of leadership can also be seen as "A 'Value-Free' Approach to Values" that proves to be very effective in allowing students to acquire the... View Details

Keywords: Leadership Development; Attitudes; Values and Beliefs

SSRN

2010
Working Paper

Creating Leaders: An Ontological Model

By: Werner Erhard, Michael C. Jensen and Kari L. Granger

The sole objective of our ontological approach to creating leaders is to leave students actually being leaders and exercising leadership effectively as their natural self-expression. By "natural self-expression" we mean a way of being and acting in any leadership... View Details

Keywords: Leadership Development; Goals and Objectives; Science; Attitudes; Perspective

October 2014
Teaching Note

MuMaté

By: Thomas Eisenmann

This teaching note is designed for use with "MuMaté: Funding Growth," "MuMaté (B-1): Confidential for Maxwell," "MuMaté (B-2): Confidential for Cantor," HBS Nos. 814-063, 813-149, 813-150, to help faculty deepen student comprehension of business issues and energize... View Details

Keywords: Venture Capital; Growth Management; Negotiation; Expansion; Valuation; Entrepreneurship; Organizational Culture; Business Startups; Food and Beverage Industry

28 Jan 2020
News

Constraints Don’t Have to Be Constraining

February 2016 (Revised August 2017)
Case

Battle Over a Bank: Defining the Limits of Federal Power Under a New Constitution

By: David Moss and Marc Campasano

In late February, 1791, Treasury Secretary Alexander Hamilton submitted a report to President Washington defending his recent proposal for a national bank, which he hoped would bolster the American economy and assist the federal government in managing its finances.... View Details

Keywords: Governance; Central Banking; Laws and Statutes; Government and Politics; History; Public Administration Industry; United States

October 1990 (Revised March 1998)
Case

De Beers Consolidated Mines Ltd. (A)

Describes the problems facing De Beers at the start of 1983. De Beers had, since its formation in 1888, exercised a large measure of control over the world supply of diamonds. In 1983, the company itself mined over 40% of the world's natural diamonds and, through... View Details

Keywords: Industry Structures; Crisis Management; Business Strategy; Mining; Mining Industry

January 2023
Case

Proday: Calling the Right Play

By: Lindsay N. Hyde, Thomas R. Eisenmann and Tom Quinn

Sarah Kunst knew the elements of a successful startup from her tenure at venture capital firms. In April 2018, however, her own app – Proday, a home fitness platform featuring exercises filmed by professional sports stars – was floundering. Kunst theorized that... View Details

Keywords: Social Media; Entrepreneurship; Advertising; Digital Marketing; Product Launch; Social Marketing; Failure; Sports; Applications and Software; Business Startups; Technology Industry; United States

November 2004
Tutorial

Principles of Microeconomics for Strategists

By: Felix Oberholzer-Gee, Pai-Ling Yin and Elizabeth Raabe

Reviews microeconomic principles from a business strategy perspective, using the digital music industry as context. Contains three modules: demand, supply, and equilibrium. The demand module discusses the willingness to pay, market demand, price elasticity, and... View Details

Keywords: Business Strategy; Supply and Industry; Demand and Consumers; Microeconomics; Balance and Stability; Price; Cost; Revenue; Music Industry

December 2007 (Revised April 2008)
Exercise

The Elcer Products Transaction: Confidential Information for Euro Elektrische Keramische Vorrichtungen (Euro EKV), GmbH

By: James K. Sebenius

In a six-party negotiation exercise, the TNDA Corp. plans to sell the Elcer Products Division to one of four potential buyers (industrial, financial, U.S., German). This case contains confidential information for the Euro Elektrische Keramische Vorrichtungen, GmbH... View Details

Keywords: Mergers and Acquisitions; Managerial Roles; Negotiation Deal; Negotiation Process; Negotiation Tactics

March 2016 (Revised February 2023)
Teaching Note

Advertising Experiments at RestaurantGrades

By: Michael Luca, Weijia Dai and Hyunjin Kim

Advertising Experiments at RestaurantGrades is an exercise in which students are asked to analyze and make a recommendation on the basis of simulated experimental data. The setting is a hypothetical restaurant review company called RestaurantGrades (RG), which shows... View Details

Keywords: Advertising Campaigns; Marketing; Digital Marketing; Analysis; Performance Effectiveness