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- All HBS Web
(2,368)
- People (2)
- News (416)
- Research (1,539)
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- October 2022
- Article
It’s Not Just the Prices: Time-Driven Activity-Based Costing for Initiation of Veno-Venous Extracorporeal Membrane Oxygenation at Three International Sites—A Case Review
By: Michael Nurok, Vin Pellegrino, Marc Pineton de Chambrun, Jonathan Warsh, Meredith Young, Erik Dong, Neil Parrish, Syed Shehab, Alain Combes and Robert S. Kaplan
The United States spends more for intensive care units (ICUs) than do other high-income countries. We used time-driven activity-based costing (TDABC) to analyze ICU costs for initiation of extracorporeal membrane oxygenation (ECMO) for respiratory failure to estimate... View Details
Keywords: Healthcare; Cost; Time-Driven ABC; Health Care and Treatment; Cost Management; Activity Based Costing and Management; Health Industry
Nurok, Michael, Vin Pellegrino, Marc Pineton de Chambrun, Jonathan Warsh, Meredith Young, Erik Dong, Neil Parrish, Syed Shehab, Alain Combes, and Robert S. Kaplan. "It’s Not Just the Prices: Time-Driven Activity-Based Costing for Initiation of Veno-Venous Extracorporeal Membrane Oxygenation at Three International Sites—A Case Review." Anesthesia & Analgesia 135, no. 4 (October 2022): 711–718.
- January 2012 (Revised March 2013)
- Case
Ctrip: Scientifically Managing Travel Services
By: David A. Garvin and Nancy Hua Dai
Ctrip is a $437 million Chinese on-line travel services company with a scientific, data driven approach to management. The case explores Ctrip's founding and early growth, its expansion into multiple market segments including hotel reservations, air ticketing, leisure... View Details
Keywords: Scientific Management; Data-driven Management; Management; Expansion; Business Growth and Maturation; Market Entry and Exit; Mathematical Methods; Business Processes; Information Management; Travel Industry; China
Garvin, David A., and Nancy Hua Dai. "Ctrip: Scientifically Managing Travel Services." Harvard Business School Case 312-092, January 2012. (Revised March 2013.)
- November 2016 (Revised December 2016)
- Module Note
Strategy Execution Module 8: Linking Performance to Markets
By: Robert Simons
This module reading shows how to link profit plans and other performance measurement systems to both internal and external markets. Starting with the transfer of goods and services within a firm, the module discusses the different methods of designing transfer pricing... View Details
Keywords: Management Control Systems; Implementing Strategy; Execution; Transfer Pricing; Activity Based Costing; Return On Investment; Residual Income; EVA; Strategy; Cost Accounting; Activity Based Costing and Management; Markets; Investment Return
Simons, Robert. "Strategy Execution Module 8: Linking Performance to Markets." Harvard Business School Module Note 117-108, November 2016. (Revised December 2016.)
- 24 Jan 2005
- Research & Ideas
Rethinking Activity-Based Costing
Activity-based costing, ABC, would seem to be an accurate way for managers to assign costs to the customers and products that use a department's services. But real-world use... View Details
Keywords: by Robert S. Kaplan & Steven R. Anderson
- February 2011
- Article
Target Ratcheting and Effort Reduction
By: J. Bouwens and Peter Kroos
In this paper, we examine how retail store managers reduce their sales activity in response to target ratcheting. We find that managers with favorable sales performance in the first three quarters reduce their sales activity in the final quarter. We also document that... View Details
Keywords: Target-setting; Ratchet Effect; Manipulating Real Economic Activities; Goals and Objectives; Strategy; Performance Evaluation; Sales
Bouwens, J., and Peter Kroos. "Target Ratcheting and Effort Reduction." Journal of Accounting & Economics 51, nos. 1-2 (February 2011): 171–185.
- November 2004
- Article
Time-Driven Activity-Based Costing
By: Robert S. Kaplan and Steven R. Anderson
Keywords: Activity Based Costing and Management
Kaplan, Robert S., and Steven R. Anderson. "Time-Driven Activity-Based Costing." Harvard Business Review 82, no. 11 (November 2004): 131–138.
- September 2020 (Revised June 2021)
- Supplement
Eaton Corporation: Portfolio Transformation and The Cost of Capital
By: Benjamin C. Esty, Scott Mayfield and Daniel Fisher
In 2000, Eaton Corporation was a broadly diversified industrial conglomerate. But its strategy was evolving and its focus was narrowing around “power management” and more recently on “intelligent power,” the use of digitally enabled products and services designed to... View Details
- July 2016
- Case
Product Portfolio Management at Genentech
By: Kevin Schulman and Jamie Gresh
Genentech, long the darling of the biotechnology industry, was acquired by Swiss pharmaceutical company Roche in 2009. The combined company retains the name Genentech in the US, but must now move to achieve the promises made at the time of this merger—to build from... View Details
Keywords: Portfolio Management; Drug Development; Postmerger Integration; Marketing Strategy; Mergers and Acquisitions; Integration; Biotechnology Industry; Pharmaceutical Industry; United States
Schulman, Kevin, and Jamie Gresh. "Product Portfolio Management at Genentech." Harvard Business School Case 317-012, July 2016.
- 2015
- Chapter
Innovating without Information Constraints: Organization, Communities, and Innovation when Information Costs Approach Zero
By: Elizabeth J. Altman, Frank Nagle and Michael Tushman
Innovation has traditionally taken place within an organization's boundaries and/or with selected partners. This Chandlerian approach to innovation has been rooted in transaction costs, organizational boundaries, and information processing challenges associated with... View Details
Keywords: Knowledge Sharing; Cost; Innovation and Management; Collaborative Innovation and Invention
Altman, Elizabeth J., Frank Nagle, and Michael Tushman. "Innovating without Information Constraints: Organization, Communities, and Innovation when Information Costs Approach Zero." In The Oxford Handbook of Creativity, Innovation, and Entrepreneurship, edited by Christina E. Shalley, Michael A. Hitt, and Jing Zhou, 353–379. Oxford University Press, 2015.
- Article
How Not to Cut Health Care Costs
By: Robert S. Kaplan and Derek A. Haas
Health care providers in much of the world are trying to respond to the tremendous pressure to reduce costs—but evidence suggests that many of their attempts are counterproductive, raising costs and sometimes decreasing the quality of care. Using evidence from field... View Details
Kaplan, Robert S., and Derek A. Haas. "How Not to Cut Health Care Costs." Harvard Business Review 92, no. 11 (November 2014): 116–122.
- January 2021 (Revised June 2021)
- Supplement
Eaton Corporation: Portfolio Transformation and The Cost of Capital (Abridged)
By: Benjamin C. Esty, E. Scott Mayfield and Daniel Fisher
In 2000, Eaton Corporation was a broadly diversified industrial conglomerate. But its strategy was evolving and its focus was narrowing around “power management” and more recently on “intelligent power,” the use of digitally enabled products and services designed to... View Details
- January 2021 (Revised June 2021)
- Case
Eaton Corporation: Portfolio Transformation and the Cost of Capital (Abridged)
By: Benjamin C. Esty, E. Scott Mayfield and Daniel Fisher
In 2000, Eaton Corporation was a broadly diversified industrial conglomerate. But its strategy was evolving and its focus was narrowing around “power management” and more recently on “intelligent power,” the use of digitally enabled products and services designed to... View Details
Keywords: Mergers and Acquisitions; Business Conglomerates; Business Divisions; Cost of Capital; Corporate Finance; Value; Valuation; Industrial Products Industry; United States; Denmark; Republic of Ireland
Esty, Benjamin C., E. Scott Mayfield, and Daniel Fisher. "Eaton Corporation: Portfolio Transformation and the Cost of Capital (Abridged)." Harvard Business School Case 221-070, January 2021. (Revised June 2021.)
- 2019
- Working Paper
Managing Churn to Maximize Profits
By: Aurelie Lemmens and Sunil Gupta
Customer defection threatens many industries, prompting companies to deploy targeted, proactive customer retention programs and offers. A conventional approach has been to target customers either based on their predicted churn probability, or their responsiveness to a... View Details
Keywords: Churn Management; Defection Prediction; Loss Function; Stochastic Gradient Boosting; Customer Relationship Management; Consumer Behavior; Profit
Lemmens, Aurelie, and Sunil Gupta. "Managing Churn to Maximize Profits." Harvard Business School Working Paper, No. 14-020, September 2013. (Revised December 2019. Forthcoming at Marketing Science.)
- February 1996 (Revised November 2003)
- Case
Indianapolis: Activity-Based Costing of City Services (A)
By: Robert S. Kaplan
A new administration in the City of Indianapolis is initially determined to privatize many municipal services. Before taking this action, however, the city managers want to know the current cost of performing these services with the municipal workers. Existing... View Details
Keywords: Cost Management; Public Sector; Activity Based Costing and Management; Service Delivery; Privatization; City; Indianapolis
Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (A)." Harvard Business School Case 196-115, February 1996. (Revised November 2003.)
- April 1997
- Background Note
Using ABC to Manage Customer Mix and Relationships
By: Robert S. Kaplan
Describes applying activity-based costing to manage customer relationships. Links cost-to-serve to net margins earned with individual customers. View Details
Kaplan, Robert S. "Using ABC to Manage Customer Mix and Relationships." Harvard Business School Background Note 197-094, April 1997.
- October 1988 (Revised June 1993)
- Case
Siemens Electric Motor Works (A): Process-Oriented Costing
Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details
Cooper, Robin, and Karen Wruck. "Siemens Electric Motor Works (A): Process-Oriented Costing." Harvard Business School Case 189-089, October 1988. (Revised June 1993.)
- September–October 2020
- Article
Managing Churn to Maximize Profits
By: Aurelie Lemmens and Sunil Gupta
Customer defection threatens many industries, prompting companies to deploy targeted, proactive customer retention programs and offers. A conventional approach has been to target customers either based on their predicted churn probability or their responsiveness to a... View Details
Keywords: Churn Management; Defection Prediction; Loss Function; Stochastic Gradient Boosting; Customer Relationship Management; Consumer Behavior; Profit
Lemmens, Aurelie, and Sunil Gupta. "Managing Churn to Maximize Profits." Marketing Science 39, no. 5 (September–October 2020): 956–973.
- 25 Sep 2019
- Research & Ideas
The Economic Cost of Physician Burnout
a spreadsheet tool they developed that any organization can use to plug in their own figures and calculate their own potential costs of not dealing with burnout. “In every other View Details
- November 2000 (Revised November 2002)
- Case
Activity-Based Management at W.S. Industries (A)
By: V.G. Narayanan and Sanjay Pothen
W.S. Industries undertakes the design and implementation of an activity based costing (ABC) system, and the ABC information empowers workers to make process improvement decisions. Workers' incentive pay is tied to cost savings from process improvements. View Details
Keywords: Activity Based Costing and Management; Motivation and Incentives; Performance Evaluation; Organizational Change and Adaptation; Knowledge Management; Energy Industry; India
Narayanan, V.G., and Sanjay Pothen. "Activity-Based Management at W.S. Industries (A)." Harvard Business School Case 101-062, November 2000. (Revised November 2002.)
- May–June 1991
- Article
Profit Priorities from Activity-Based Costing
By: Robin Cooper and Robert S. Kaplan
Cooper, Robin, and Robert S. Kaplan. "Profit Priorities from Activity-Based Costing." Harvard Business Review 69, no. 3 (May–June 1991): 130–135.