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- All HBS Web
(1,870)
- People (1)
- News (265)
- Research (1,413)
- Events (5)
- Multimedia (2)
- Faculty Publications (599)
- 1998
- Book
Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance
By: Robert S. Kaplan and Robin Cooper
Keywords: Cost vs Benefits
Kaplan, Robert S., and Robin Cooper. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston: Harvard Business School Press, 1998.
- 12 Jan 2015
- Research & Ideas
Regulators Ease Up on Companies Generating Political Benefits
serious diagnosis that would be reimbursed at a higher rate. The problem is a huge drain on taxpayers, costing an estimated $44 billion in 2012, a full 10 percent of Medicare's payments. At the same time, hospitals, especially nonprofit... View Details
Keywords: by Michael Blanding
- January 2005 (Revised March 2005)
- Case
Parisian: productivity and selling cost
By: Rajiv Lal and Arar Han
Presents the dilemma facing George Jones with respect to the high selling cost at Parisian Department Stores. The challenges to be considered reflect issues at different levels of the organization, including individual salespeople, the store itself, and the merchandise... View Details
Keywords: Cost; Executive Compensation; Production; Sales; Salesforce Management; Motivation and Incentives; Retail Industry
Lal, Rajiv, and Arar Han. "Parisian: productivity and selling cost." Harvard Business School Case 505-052, January 2005. (Revised March 2005.)
- 20 Feb 2018
- News
Electronic Health Records Don’t Reduce Administrative Costs
- 2021
- Working Paper
The Health Costs of Cost-Sharing
By: Amitabh Chandra, Evan Flack and Ziad Obermeyer
We use the design of Medicare’s prescription drug benefit program to demonstrate three facts about the health consequences of cost-sharing. First, we show that an as-if-random increase of 33.6% in out-of-pocket price (11.0 percentage points (p.p.) change in... View Details
Chandra, Amitabh, Evan Flack, and Ziad Obermeyer. "The Health Costs of Cost-Sharing." NBER Working Paper Series, No. 28439, February 2021.
- 2020
- Working Paper
Cutting the Gordian Knot of Employee Health Care Benefits and Costs: A Corporate Model Built on Employee Choice
By: Regina E. Herzlinger and Barak D. Richman
The U.S. employer-based health insurance tax exclusion created a system of employer-sponsored insurance (ESI) with limited insurance choices and transparency that may lock employed households into health plans that are costlier or different from those they prefer to... View Details
Keywords: After-tax Income; Consumer-driven Health Care; Health Care Costs; Health Insurance; Income Inequality; Tax Policy; Health Care and Treatment; Cost; Insurance; Employees; Income; Taxation; Policy; United States
Herzlinger, Regina E., and Barak D. Richman. "Cutting the Gordian Knot of Employee Health Care Benefits and Costs: A Corporate Model Built on Employee Choice." Duke Law School Public Law & Legal Theory Series, No. 2020-4, December 2019. (Revised January 2021.)
- Article
A Blueprint for Pharmacy Benefits Managers to Increase Value
By: William Shrank, Michael E. Porter, Sachin H. Jain and Niteesh K. Choudhary
Pharmacy benefits managers (PBMs) have a unique opportunity to promote public health and generate value in the healthcare system. However, PBMs are largely evaluated on their ability to control costs rather than improve health. PBMs should be evaluated along three... View Details
Keywords: Opportunities; Health; System; Cost Management; Partners and Partnerships; Motivation and Incentives; Value; Innovation and Invention; Performance Effectiveness; Health Industry; Pharmaceutical Industry
Shrank, William, Michael E. Porter, Sachin H. Jain, and Niteesh K. Choudhary. "A Blueprint for Pharmacy Benefits Managers to Increase Value." American Journal of Managed Care 15, no. 2 (February 2009).
- 06 May 2013
- News
The Benefits of Embracing Conflict and Integration
- 2021
- Working Paper
Who Benefits from Online Gig Economy Platforms?
By: Christopher Stanton and Catherine Thomas
Online labor platforms for short-term, remote work have many more job seekers than available jobs. Despite their relative abundance, workers capture a substantial share of the surplus from transactions. We draw this conclusion from demand estimates that imply workers'... View Details
Keywords: Gig Economy; Knowledge Workers; Online Platforms; Employment; Internet and the Web; Governing Rules, Regulations, and Reforms; Wages; Digital Platforms
Stanton, Christopher, and Catherine Thomas. "Who Benefits from Online Gig Economy Platforms?" NBER Working Paper Series, No. 29477, November 2021. (Revise and Resubmit at American Economic Review.)
- 29 Jul 2019
- Research & Ideas
How Companies Benefit When Employees Work Remotely
costs, and live closer to family and friends. Isolating the benefits of remote work To study the productivity effects of work-from-anywhere policies, Choudhury looked for a setting that would allow the researchers to isolate productivity... View Details
Keywords: by Kristen Senz
- 11 Feb 2015
- Research & Ideas
Politicians Benefited From Using Toxic Loans
opting for the short-term benefits in spite of the risks?” "There is no doubt the transactions were very risky, as interest rates on these loans frequently exceeded 20 percent," says Boris Vallée, an assistant professor in the Finance... View Details
- November 1990 (Revised August 1992)
- Case
American Airlines (B): Compensation and Cost Reduction
American Airlines' strategy in the 1990s calls for continued growth, improvements in customer service, and cost reduction. Central to cost reduction efforts is the need to contain labor costs. After having signed a very expensive new contract with its pilots' union in... View Details
Keywords: Cost Management; Labor Unions; Compensation and Benefits; Air Transportation Industry; United States
Loveman, Gary W. "American Airlines (B): Compensation and Cost Reduction." Harvard Business School Case 491-060, November 1990. (Revised August 1992.)
- 2019
- Working Paper
Thinking Outside the Box (12): The Benefits of Increased Transparency in Employer-Sponsored Health Insurance for the 180 Million Insured
By: Regina E. Herzlinger and Barak D. Richman
Economists have long noted that the tax exclusion of employer-sponsored insurance (ESI) caused workers to purchase health plans that differ in price and other characteristics from those they would otherwise choose for themselves. We explore the short-term and long-term... View Details
Keywords: After-tax Income; Consumer-driven Health Care; Health Care Costs; Health Insurance; Income Inequality; Tax Policy; Health Care and Treatment; Cost; Insurance; Income; Equality and Inequality; Taxation; Policy; United States
Herzlinger, Regina E., and Barak D. Richman. "Thinking Outside the Box (12): The Benefits of Increased Transparency in Employer-Sponsored Health Insurance for the 180 Million Insured." Duke Law School Public Law & Legal Theory Series, No. 2020-4, December 2019.
- 13 Jun 2018
- Sharpening Your Skills
That Costs HOW Much?
graphicola Price is important to consumers not just because it determines whether they can afford to purchase that purse or patio set. The cost of an item sets the buyer's expectations as to how the product or service will perform and... View Details
- 04 Nov 2013
- Research & Ideas
The Real Cost of Bribery
understanding of the benefits of bribery—facilitating entry into a market, for starters," says Serafeim, an assistant professor in the Accounting and Management unit. "But we still have a much more limited understanding about... View Details
Keywords: by Carmen Nobel
- 10 Sep 2009
- Working Paper Summaries
Feeling Good about Giving: The Benefits (and Costs) of Self-Interested Charitable Behavior
- 18 Jan 2016
- News
Hazard Warning: The Unacceptable Cost of Toxic Workers
- 24 Sep 2018
- Research & Ideas
How Cost Accounting is Improving Healthcare in Rural Haiti
under-staffed facility,” Mukherjee explains in the case study. “Our goal cannot be to deliver care at the cheapest cost; it should be to have sufficient resources to do what is right for the patient.” One clear benefit of using... View Details
- 09 Oct 2019
- News
The Benefits of Framing Culture as a Management System
- 06 Jul 2016
- What Do You Think?
How Do We Pay for the Costs of Globalization?
Should We Encourage the Redistribution of Benefits of Globalization? If So, How? The benefits of globalization outweigh the costs. But the costs are not being distributed... View Details