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    • All HBS Web  (786)
      • Faculty Publications  (58)

      Cost CentersRemove Cost Centers →

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      • April 2009 (Revised June 2010)
      • Case

      Supply Chain Partners: Virginia Mason and Owens & Minor (A)

      By: V.G. Narayanan and Lisa Brem
      Virginia Mason Medical Center (VM) hired Owens & Minor (O&M) as its alpha vendor for medical/surgical supplies in 2004. By 2005, O&M was performing Just-in-Time and Low Unit of Measure services for VM, but they believed the pricing model in the industry was outdated.... View Details
      Keywords: Activity Based Costing and Management; Price; Distribution; Supply Chain Management; Medical Devices and Supplies Industry
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      Narayanan, V.G., and Lisa Brem. "Supply Chain Partners: Virginia Mason and Owens & Minor (A)." Harvard Business School Case 109-076, April 2009. (Revised June 2010.)
      • 2006
      • Working Paper

      The Demise of Cost and Profit Centers

      By: Robert S. Kaplan
      Citation
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      Kaplan, Robert S. "The Demise of Cost and Profit Centers." Harvard Business School Working Paper, No. 07-030, December 2006.
      • November 2006
      • Case

      Organics: Coming Center Stage?

      By: James E. Austin and Reed Martin
      The organics movement has certainly come a long way. From hippie farming communes and a scattering of natural food stores in the 1960s, organics outgrew its origins as a counterculture curiosity of the 1970s to become the fastest growing segment of the food industry in... View Details
      Keywords: Food; Supply and Industry; Consumer Behavior; Competitive Advantage; Competitive Strategy; Food and Beverage Industry; United States
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      Austin, James E., and Reed Martin. "Organics: Coming Center Stage?" Harvard Business School Case 907-405, November 2006.
      • October 2004 (Revised January 2006)
      • Tutorial

      Introduction to Responsibility Accounting Systems

      By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
      Responsibility accounting systems generate financial and related nonfinancial information about the actual and planned activities of a company's responsibility centers--organizational units headed by managers responsible for a unit's performance. The principal... View Details
      Keywords: Business or Company Management; Cost Accounting; Governance Controls; Financial Reporting; Performance Evaluation; Budgets and Budgeting; Planning
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      "Introduction to Responsibility Accounting Systems." Harvard Business School Tutorial 105-703, October 2004. (Revised January 2006.)
      • October 2002 (Revised December 2003)
      • Case

      eShip-4U

      By: Roy D. Shapiro and Timothy M. Laseter
      eShip is a small Israeli start-up with a potentially exciting new concept for the residential package-delivery value chain--the Automatic Delivery Machine (ADM). Much like today's ubiquitous ATMs, ADMs would allow consumers to have parcels delivered to a nearby ADM... View Details
      Keywords: Business Startups; Business Model; Service Operations; Logistics; Corporate Strategy; Information Technology; Competitive Strategy; Value Creation; Saving; Innovation and Invention; Transportation Industry; Service Industry; Shipping Industry; Israel; United States
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      Shapiro, Roy D., and Timothy M. Laseter. "eShip-4U." Harvard Business School Case 603-076, October 2002. (Revised December 2003.)
      • March 2001 (Revised April 2001)
      • Case

      Montefiore Medical Center

      By: Robert S. Kaplan and Syeda Noorein Inamdar
      A large urban medical center implements the Balanced Scorecard management tool. Elaine Brennan, senior VP of operations, has reorganized a highly functional health care organization into decentralized patient care centers and support units. Having recently endured the... View Details
      Keywords: Balanced Scorecard; Health Care and Treatment; Management Systems; Organizational Structure; Corporate Strategy; Leadership Development; Growth and Development Strategy; Financial Reporting; Budgets and Budgeting; Cost Accounting; Corporate Accountability; Communication; Health Industry
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      Kaplan, Robert S., and Syeda Noorein Inamdar. "Montefiore Medical Center." Harvard Business School Case 101-067, March 2001. (Revised April 2001.)
      • November 2000 (Revised May 2002)
      • Case

      FleetBoston Financial: Online Banking

      By: Frances X. Frei and Hanna Rodriguez-Farrar
      As the ninth largest bank holding company in the United States in 2000, FleetBoston Financial Corp. provided a myriad of financial services, including retail banking, loan origination, and brokerage accounts. This case explores how FleetBoston responded to the Internet... View Details
      Keywords: Business Model; Borrowing and Debt; Cost Management; Banks and Banking; Consumer Behavior; Service Operations; Competition; Online Technology; Banking Industry; United States
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      Frei, Frances X., and Hanna Rodriguez-Farrar. "FleetBoston Financial: Online Banking." Harvard Business School Case 601-042, November 2000. (Revised May 2002.)
      • November 1999 (Revised November 2000)
      • Case

      Cortlandt Town Center

      By: William J. Poorvu and Arthur I Segel
      CBL & Associates is trying to decide whether to go ahead with the development of a 790,000 square-foot power center with retailers such as Home Depot and Barnes & Noble. The costs are such that the developer needs to renegotiate its land acquisition price. Then the... View Details
      Keywords: Buildings and Facilities; Decision Making; Entrepreneurship; Cost; Negotiation; Projects; Strategy; Construction Industry; Retail Industry
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      Poorvu, William J., and Arthur I Segel. "Cortlandt Town Center." Harvard Business School Case 800-232, November 1999. (Revised November 2000.)
      • June 1998 (Revised January 2000)
      • Case

      Egghead.com

      By: Jeffrey F. Rayport
      Egghead Software, an entrenched traditional chain retailer specializing in computer software and peripherals, had established a nationwide chain of mall and shopping center stores and a well-organized national brand. In early 1998, management made a highly unusual, and... View Details
      Keywords: Organizational Change and Adaptation; Digital Platforms; Internet and the Web; Applications and Software; Information Technology Industry; Retail Industry
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      Rayport, Jeffrey F., Jeremy Dann, and Robert C Schmults. "Egghead.com." Harvard Business School Case 898-283, June 1998. (Revised January 2000.)
      • January 1998
      • Case

      Connecticut Spring and Stamping Corporation (B)

      By: H. Kent Bowen, Massimo Russo and Steven J. Spear
      Connecticut Spring and Stamping Corp. (CSSC), a 50-year-old spring manufacturing and metal stamping firm, is experiencing slow sales growth and feeling the impact of global competition. The company has over 800 customers but little understanding of those customers'... View Details
      Keywords: Globalization; Competency and Skills; Organizational Change and Adaptation; Production; Customer Relationship Management; Quality; Training; Performance Efficiency; Cost Management; Sales; System
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      Bowen, H. Kent, Massimo Russo, and Steven J. Spear. "Connecticut Spring and Stamping Corporation (B)." Harvard Business School Case 698-038, January 1998.
      • January 1997
      • Background Note

      Assigning Support Department Expenses to Production Cost Centers (B): Flexible Budgets

      By: Robert S. Kaplan
      Describes the use of flexible budgets to assign support/service department costs to production cost centers. View Details
      Keywords: Cost; Financial Strategy; Budgets and Budgeting
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      Kaplan, Robert S. "Assigning Support Department Expenses to Production Cost Centers (B): Flexible Budgets." Harvard Business School Background Note 197-048, January 1997.
      • December 1996 (Revised February 2000)
      • Background Note

      Assigning Support Department Expenses to Production Cost Centers (A)

      By: Robert S. Kaplan
      Describes the first stage of the two-stage cost assignment process from support/service departments to production cost centers. View Details
      Keywords: Cost
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      Kaplan, Robert S. "Assigning Support Department Expenses to Production Cost Centers (A)." Harvard Business School Background Note 197-046, December 1996. (Revised February 2000.)
      • May 1994 (Revised August 1994)
      • Case

      Motorola-Penang

      By: Shoshana Zuboff and Janis Lee Gogan
      S.K. Ko managed Motorola's Penang, Malaysia factory, producing telecommunications components and equipment. As a female manager of a multi-ethnic and labor-intensive plant in Asia, Ko faced a number of challenges. She had already promoted quality circles and quality... View Details
      Keywords: Factories, Labs, and Plants; Transformation; Decision Making; Ethnicity; Gender; Training; Leading Change; Management Analysis, Tools, and Techniques; Problems and Challenges; Technology Industry; Malaysia
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      Zuboff, Shoshana, and Janis Lee Gogan. "Motorola-Penang." Harvard Business School Case 494-135, May 1994. (Revised August 1994.)
      • January 1990 (Revised March 1991)
      • Case

      American Red Cross Blood Services: Northeast Region

      By: Robert L. Simons
      Recounts the financial difficulties and management changes experienced by American Red Cross Blood Services: Northeast Region (NER) during the 1980s. After summarizing industry-wide changes in the collection, testing, and distribution of blood and blood products, the... View Details
      Keywords: Change Management; Budgets and Budgeting; Financial Management; Restructuring; Health; SWOT Analysis; Social Enterprise; Marketplace Matching; Management Style; Organizational Culture; Organizational Change and Adaptation; Medical Devices and Supplies Industry; Health Industry; North and Central America
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      Simons, Robert L. "American Red Cross Blood Services: Northeast Region." Harvard Business School Case 190-078, January 1990. (Revised March 1991.)
      • March 1989 (Revised March 1999)
      • Case

      Metabo GmbH & Co. KG

      By: Robert S. Kaplan
      A privately owned German power tool company was dissatisfied with its existing cost system. The system could not produce timely accurate reports on cost center operations, and newly purchased automated machines were attracting large overhead costs. A new, highly... View Details
      Keywords: Activity Based Costing and Management; Cost; Budgets and Budgeting; Capital Budgeting; Cost Management; Reports; Private Ownership; Business or Company Management; Consumer Products Industry; Germany
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      Kaplan, Robert S. "Metabo GmbH & Co. KG." Harvard Business School Case 189-146, March 1989. (Revised March 1999.)
      • Research Summary

      Overview

      By: Matthew C. Weinzierl

      My academic research centers on uncovering and closing gaps between the theory and reality of tax policy. My main contribution has been to identify and address a mismatch between the goals for taxation typically assumed in theory and the goals the public and... View Details

      • Research Summary

      Overview

      By: Iavor I. Bojinov
      Over the last decade, technology companies like Amazon, Google, and Netflix have pioneered data-driven research and development processes centered on massive experimentation. However, as companies increase the breadth and scale of their experiments to millions of... View Details
      • Research Summary

      Overview

      By: Peter Tufano
      Tufano’s research has focused on financial innovation and financial engineering—and for more than two decades, household finance. While he continues to study these topics, his current primary research is on the role of business in addressing climate change. With... View Details
      Keywords: Financial Innovation; Financial Engineering; Household Finance; Leadership Transitions
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