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  • All HBS Web  (3,502)
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  • All HBS Web  (3,502)
    • People  (1)
    • News  (547)
    • Research  (2,683)
    • Events  (10)
    • Multimedia  (5)
  • Faculty Publications  (1,425)
← Page 3 of 3,502 Results →
  • 1990
  • Chapter

Analysis of Cost Variances for Management Control in Hospitals

By: S. Datar, R. Banker and S. Das
Keywords: Cost Management; Health Care and Treatment; Non-Governmental Organizations; Health Industry
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Datar, S., R. Banker, and S. Das. "Analysis of Cost Variances for Management Control in Hospitals." In Research in Governmental and Nonprofit Accounting. Vol. 5, edited by James L. Chan, Rowan H. Jones, and James M. Patton, 269–291. Elsevier Science, 1990.
  • Article

Dissecting Costs of CT Study: Application of TDABC (Time-driven Activity-based Costing) in a Tertiary Academic Center

By: Robert S. Kaplan, Yoshimi Anzai, Marta E. Heilbrun, Derek Haas, Luca Boi, Kirk Moshre, Satoshi Minoshima and Vivian S. Lee
The lack of understanding the true costs (not charges) of delivering health care services poses tremendous challenges in the containment of health care costs. In this study, we applied an established cost accounting method, time-driven activity-based costing (TDABC),... View Details
Keywords: Healthcare Costs; Medical Imaging; Computed Tomography; Activity-Based Costing; Cost Accounting; Activity Based Costing and Management; Health Care and Treatment; Performance Efficiency; Health Industry
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Kaplan, Robert S., Yoshimi Anzai, Marta E. Heilbrun, Derek Haas, Luca Boi, Kirk Moshre, Satoshi Minoshima, and Vivian S. Lee. "Dissecting Costs of CT Study: Application of TDABC (Time-driven Activity-based Costing) in a Tertiary Academic Center." Academic Radiology 24, no. 2 (February 2017): 200–208.
  • February 1997 (Revised July 2001)
  • Background Note

Introduction to Activity-Based Costing

By: Robert S. Kaplan
Introduces the fundamental notions of activity-based costing (ABC). Motivates ABC by means of a simple example, a single and a diversified pen factory. Proceeds to show how ABC assigns costs more accurately to products and customers by: 1) identifying the activities... View Details
Keywords: Activity Based Costing and Management
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Kaplan, Robert S. "Introduction to Activity-Based Costing." Harvard Business School Background Note 197-076, February 1997. (Revised July 2001.)
  • April 2006 (Revised November 2020)
  • Background Note

Time-Driven Activity-Based Costing

By: Robert S. Kaplan
Introduces the role for time-driven activity-based costing. Identifies the value from an accurate costing model, describes the difficulties of traditional ABC, and illustrates how time-driven ABC provides a simpler and more powerful method. View Details
Keywords: Activity Based Costing and Management; Management Analysis, Tools, and Techniques; Value
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Kaplan, Robert S. "Time-Driven Activity-Based Costing." Harvard Business School Background Note 106-068, April 2006. (Revised November 2020.)
  • October 1991 (Revised May 1993)
  • Background Note

Brief Introduction to Cost Accounting

By: William J. Bruns Jr.
Introduces the reasons for and basics of cost accounting and cost management systems. Simple definitions of forms used in cost accounting are included. Cost behavior is discussed. Questions to which answers are needed when analyzing or designing a cost system are... View Details
Keywords: Cost Accounting; Cost Management
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Bruns, William J., Jr. "Brief Introduction to Cost Accounting." Harvard Business School Background Note 192-068, October 1991. (Revised May 1993.)
  • August 1994 (Revised May 1997)
  • Case

Olympus Optical Company, Ltd. (A): Cost Management for Short Life Cycle Products

Explores Olympus Optical's strategic response to major losses in its camera business. Key to Olympus's recovery were its extensive product planning process, a quality improvement program, and an aggressive cost-reduction program. In particular, the case details... View Details
Keywords: Cost Management; Product Design; Business Strategy; Product Development; Consumer Products Industry
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Cooper, Robin. "Olympus Optical Company, Ltd. (A): Cost Management for Short Life Cycle Products." Harvard Business School Case 195-072, August 1994. (Revised May 1997.)
  • October 2000 (Revised April 2001)
  • Case

Cost of Capital at Ameritrade

By: Mark L. Mitchell and Erik Stafford
Ameritrade Holding Corp. is planning large marketing and technology investments to improve the company's competitive position in deep-discount brokerage by taking advantage of emerging economies of scale. In order to evaluate whether the strategy would generate... View Details
Keywords: Developing Countries and Economies; Asset Pricing; Cash Flow; Cost of Capital; Investment; Marketing; Mathematical Methods; Competition; Information Technology; Internet and the Web; Financial Services Industry
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Mitchell, Mark L., and Erik Stafford. "Cost of Capital at Ameritrade." Harvard Business School Case 201-046, October 2000. (Revised April 2001.)
  • 1999
  • Chapter

Activity-Based Costing

By: Robert S. Kaplan
Keywords: Activity Based Costing and Management
Citation
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Kaplan, Robert S. "Activity-Based Costing." Chap. A4 of Cost Management for Service Industries, edited by James B. Edwards. Boston: Warren, Gorham & Lamont, 1999.
  • November 1991 (Revised August 1994)
  • Background Note

Relevant Costs and Revenues

By: Arthur Schleifer Jr.
Develops the idea that the relevance of costs and revenues depends on what decisions are under consideration. Revenues and costs are relevant if they would be different under one decision choice than under the other. Teaching purpose: Basic background material for... View Details
Keywords: Decision Choices and Conditions; Cost; Revenue; Framework; Managerial Roles; Risk and Uncertainty
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Schleifer, Arthur, Jr. "Relevant Costs and Revenues." Harvard Business School Background Note 892-010, November 1991. (Revised August 1994.)
  • March 2005 (Revised March 2006)
  • Background Note

Activity-Based Costing and Capacity

By: Robert S. Kaplan
Discusses the use of budgeted rather than historical data in an activity-based costing (ABC) model and argues for calculating rates using practical capacity, not actual utilization. An ABC model need not be limited to analysis of historical data. When cost driver rates... View Details
Keywords: Activity Based Costing and Management; Accounting Industry
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Kaplan, Robert S. "Activity-Based Costing and Capacity." Harvard Business School Background Note 105-059, March 2005. (Revised March 2006.)
  • June 2012
  • Case

Siemens AG: Key Account Management

By: Thomas Steenburgh, Michael Ahearne and Elena Corsi
The key account manager of an engineering company has to convince a department to give up important contracts. The German engineering company Siemens had set up a global key account management program since 2010. The key account manager of an emerging account had been... View Details
Keywords: Key Account Management; Commercialization; Marketing; Marketing Management; Engineering; Marketing Strategy; Customer Relationship Management; Profit; Problems and Challenges; Electronics Industry; Consumer Products Industry; Europe
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Steenburgh, Thomas, Michael Ahearne, and Elena Corsi. "Siemens AG: Key Account Management." Harvard Business School Case 512-110, June 2012.
  • 2014
  • Book

Cost Accounting: A Managerial Emphasis

By: Charles T. Horngren, Srikant M. Datar and Madhav Rajan
Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of "different costs for different... View Details
Keywords: Cost Accounting; Management
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Horngren, Charles T., Srikant M. Datar, and Madhav Rajan. Cost Accounting: A Managerial Emphasis. 15th ed. Prentice Hall, 2014.
  • 05 Jul 2006
  • Working Paper Summaries

Time-Driven Activity-Based Costing

Keywords: by Robert S. Kaplan & Steven R. Anderson; Financial Services
  • 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
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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.
  • November 1994
  • Course Overview Note

Cost Management in a Confrontation Strategy: Lessons from Japan, Course Module

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Cooper, Robin. "Cost Management in a Confrontation Strategy: Lessons from Japan, Course Module." Harvard Business School Course Overview Note 195-136, November 1994.
  • 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 has shown ABC loses power in... View Details
Keywords: by Robert S. Kaplan & Steven R. Anderson
  • 2018
  • Book

Horngren's Cost Accounting: A Managerial Emphasis

By: Srikant M. Datar and Madhav Rajan
Horngren’s Cost Accounting defines the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of “different costs for... View Details
Keywords: Cost Accounting; Management
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Datar, Srikant M., and Madhav Rajan. Horngren's Cost Accounting: A Managerial Emphasis. 16th ed. Pearson Education, 2018.
  • 11 Apr 2007
  • Research & Ideas

Adding Time to Activity-Based Costing

To improve any business, managers need to understand how much it costs to produce a profitable product. It seems a simple task, but the process of securing and analyzing the data can be incredibly complex... View Details
Keywords: by Sarah Jane Gilbert
  • Article

The Relationship Between Workplace Stressors and Mortality and Health Costs in the United States

By: Joel Goh, Jeffrey Pfeffer and Stefanos A. Zenios
Even though epidemiological evidence links specific workplace stressors to health outcomes, the aggregate contribution of these factors to overall mortality and health spending in the United States is not known. In this paper, we build a model to estimate the excess... View Details
Keywords: Occupational Health; Health Costs; Mortality; Applied Optimization; Health
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Goh, Joel, Jeffrey Pfeffer, and Stefanos A. Zenios. "The Relationship Between Workplace Stressors and Mortality and Health Costs in the United States." Management Science 62, no. 2 (February 2016): 608–628.
  • Article

Multi-Echelon Inventory Management Under Short-Term Take-or-Pay Contracts

By: Joel Goh and Evan L. Porteus
We extend the Clark–Scarf serial multi-echelon inventory model to include procuring production inputs under short-term take-or-pay contracts at one or more stages. In each period, each such stage has the option to order/process at two different cost rates; the cheaper... View Details
Keywords: Inventory Management; Multi-echelon Inventory Theory; Karush Lemma; Clark-Scarf Model; Convex Ordering Cost; Advance Commitments; Supply Chain
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Goh, Joel, and Evan L. Porteus. "Multi-Echelon Inventory Management Under Short-Term Take-or-Pay Contracts." Production and Operations Management 25, no. 8 (August 2016): 1415–1429. (Finalist for 2014 POMS College of Supply Chain Management Student Paper Award.)
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