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  • All HBS Web  (6,297)
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  • All HBS Web  (6,297)
    • People  (3)
    • News  (1,207)
    • Research  (4,494)
    • Events  (35)
    • Multimedia  (67)
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← Page 3 of 6,297 Results →
  • 2018
  • Working Paper

Corporate Refinancing, Covenants, and the Agency Cost of Debt

By: Daniel Green
How valuable are restrictive debt covenants in reducing the agency costs of debt? I exploit the revealed preference decision to refinance fixed-coupon bonds, which weighs observable interest rate savings against the unobservable costs of a change in restrictive... View Details
Keywords: Covenants; Refinancing; Corporate Bonds; Agency Costs; Debt Policy; Borrowing and Debt; Bonds; Interest Rates
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Green, Daniel. "Corporate Refinancing, Covenants, and the Agency Cost of Debt." Working Paper, 2018. (Revise and Resubmit, Journal of Finance.)
  • July 1, 2022
  • Editorial

New Transparency Rule Helps Rein in Health Care Costs

By: Regina E. Herzlinger and Cynthia A. Fisher
Over the last year, consumer prices have grown 60% faster than wages. Employers can help their employees contend with this high inflation by addressing a long-running source: health care costs. View Details
Keywords: Healthcare Costs; Consumer Prices; Inflation and Deflation; Wages; Health Industry
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Herzlinger, Regina E., and Cynthia A. Fisher. "New Transparency Rule Helps Rein in Health Care Costs." Boston Herald (July 1, 2022).
  • October 2004
  • Case

Costing Alternative Choices

By: David F. Hawkins and Jacob Cohen
Discusses the role of differential cost and revenues in solving alternative choice problems. View Details
Keywords: Cost Accounting; Revenue
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Hawkins, David F., and Jacob Cohen. "Costing Alternative Choices." Harvard Business School Case 105-035, October 2004.
  • October 2022
  • Case

Cost Plus Drugs

By: Alexander MacKay and James Barnett
In September 2022, Mark Cuban Cost Plus Drugs Company CEO Alex Oshmyansky considered the future of the company. Cost Plus Drugs was a retailer for more than 340 generic oral medications, selling their drugs at significantly lower prices than typical pharmacies.... View Details
Keywords: Business Ventures; Decision Making; Entrepreneurship; Ethics; Health; Markets; Social Enterprise; Society; Strategy; Health Care and Treatment; Business Divisions; Factories, Labs, and Plants; Health Industry; Pharmaceutical Industry; United States; Texas
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MacKay, Alexander, and James Barnett. "Cost Plus Drugs." Harvard Business School Case 723-362, October 2022.
  • 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.)
  • December 1994
  • Background Note

Cost System Analysis

By: Robert S. Kaplan
Describes six characteristics of cost systems: standard vs. actual costs; job-order vs. process costing; variable vs. full costs; disaggregate vs. aggregate cost accumulation; and specific vs. average rates for labor and overhead. A rewritten version of an earlier... View Details
Keywords: Cost; Analysis; System
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Kaplan, Robert S. "Cost System Analysis." Harvard Business School Background Note 195-181, December 1994.
  • October 2016 (Revised March 2022)
  • Background Note

Cost Variance Analysis

By: Robert S. Kaplan and Susanna Gallani
This note was written to provide students with fundamental concepts and methods for the analysis of cost variances. It focuses on the decomposition of cost variances into price, quantity, and mix variance components, an approach that allows students to identify the... View Details
Keywords: Cost Accounting
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Kaplan, Robert S., and Susanna Gallani. "Cost Variance Analysis." Harvard Business School Background Note 117-006, October 2016. (Revised March 2022.)
  • 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.)
  • October 1992 (Revised May 1993)
  • Background Note

Standard Costs and Variances

By: William J. Bruns Jr.
An introduction to standard costs and cost variances. Discussion, formulae, and examples introduce the idea of comparing actual costs to those that were expected. View Details
Keywords: Cost; Accounting
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Bruns, William J., Jr. "Standard Costs and Variances." Harvard Business School Background Note 193-050, October 1992. (Revised May 1993.)
  • Research Summary

Cost Management Systems

By: Robert S. Kaplan
Robert S. Kaplan continues to explore the design and use of activity-based cost management systems for manufacturing and service companies. His most recent work, done collaboratively with Professor Michael E. Porter, applies time-driven activity-based costing (TDABC)... View Details
  • 20 Nov 2015
  • News

Cowboy Doctors Are Rustling Up Healthcare Costs

  • 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.)
  • 1999
  • Chapter

Activity-Based Costing

By: Robert S. Kaplan
Keywords: Activity Based Costing and Management
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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.
  • 1987
  • Chapter

How Cost Accounting Systematically Distorts Product Costs

By: Robert S. Kaplan and Robin Cooper
Keywords: Cost Accounting; Product
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Kaplan, Robert S., and Robin Cooper. "How Cost Accounting Systematically Distorts Product Costs." Chap. 8 in Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 204–228. Boston: Harvard Business School Press, 1987.
  • March 1993 (Revised April 1995)
  • Case

Signalling Costs

NutraSweet's worldwide patent-protected monopoly on aspartame, the low-calorie high-intensity sweetener, ended with the 1987 entry of the Holland Sweetener Co. (HSC) into the European market. Following the arrival of a challenger, NutraSweet acted to reduce sharply the... View Details
Keywords: Patents; Competition; Price; Market Entry and Exit; Food and Beverage Industry; United States; Europe
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Brandenburger, Adam M. "Signalling Costs." Harvard Business School Case 793-125, March 1993. (Revised April 1995.)
  • 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.)
  • 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.
  • July 2021
  • Article

Making Medications Stick: Improving Medication Adherence by Highlighting the Personal Health Costs of Non-compliance

By: Jon M. Jachimowicz, Joe J. Gladstone, Dan Berry, Charlotte L. Kirkdale, Tracey Thornley and Adam D. Galinsky
Poor compliance of prescription medication is an ongoing public health crisis. Nearly half of patients do not take their medication as prescribed, harming their own health while also increasing public health care costs. Despite these detrimental consequences, prior... View Details
Keywords: Prescription Drugs; Medication Adherence; Personal Health Costs; Health; Behavior; Motivation and Incentives; Communication Strategy
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Jachimowicz, Jon M., Joe J. Gladstone, Dan Berry, Charlotte L. Kirkdale, Tracey Thornley, and Adam D. Galinsky. "Making Medications Stick: Improving Medication Adherence by Highlighting the Personal Health Costs of Non-compliance." Behavioural Public Policy 5, no. 3 (July 2021): 396–416.
  • 1998
  • Book

Understanding Costs

By: W. J. Bruns Jr., R. S. Kaplan, R. Cooper, A. Schleifer Jr. and Donella Marie Rapier
Keywords: Cost
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Bruns, W. J., Jr., R. S. Kaplan, R. Cooper, A. Schleifer Jr., and Donella Marie Rapier. Understanding Costs. Business Fundamentals . Boston, MA: Harvard Business School Press, 1998.
  • November 1992 (Revised April 1993)
  • Background Note

Accounting for Indirect Costs

By: William J. Bruns Jr.
An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic illustrates how expenditures are assigned to service centers or production centers, service centers to... View Details
Keywords: Accounting; Cost
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Bruns, William J., Jr. "Accounting for Indirect Costs." Harvard Business School Background Note 193-070, November 1992. (Revised April 1993.)
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