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  • All HBS Web  (3,991)
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  • October 2000 (Revised March 2004)
  • Background Note

Variance Analysis and Flexible Budgeting

By: Robert S. Kaplan
Facilitates the teaching of cases on variance analysis and flexible budgeting. Uses algebra, diagrams, and numerical examples to illustrate the calculation of price, quantity, and mix variances for revenues and costs, and a flexible budget for analyzing indirect and... View Details
Keywords: Cost; Price; Mathematical Methods; Revenue; Budgets and Budgeting
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Kaplan, Robert S. "Variance Analysis and Flexible Budgeting." Harvard Business School Background Note 101-039, October 2000. (Revised March 2004.)
  • 2002
  • Chapter

International Negotiation Analysis

By: James K. Sebenius
Keywords: Negotiation; International Relations
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Sebenius, James K. "International Negotiation Analysis." Chap. 14 in International Negotiation: Analysis, Approaches, Issues. 2nd ed. Edited by Victor Kremenyuk, 229–252. San Francisco: Jossey-Bass, 2002.
  • February 1984
  • Background Note

Sustainable Growth Analysis

By: William A. Sahlman
Keywords: Business Growth and Maturation
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Sahlman, William A. "Sustainable Growth Analysis." Harvard Business School Background Note 284-059, February 1984.
  • March 2021
  • Exercise

Marketplace Analysis Exercise

By: Scott Duke Kominers
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Kominers, Scott Duke. "Marketplace Analysis Exercise." Harvard Business School Exercise 821-118, March 2021.
  • August 2016 (Revised November 2019)
  • Supplement

eSig: Growth Analysis

By: Mark N. Roberge and Thomas R. Eisenmann
eSig, an early-stage startup, offers an electronic signature application as a "freemium" product, i.e., users can upgrade from a free basic version to a premium version by paying a subscription fee. Using 9 months of data from 50,000 user activations, available as a... View Details
Keywords: Esignature; Computer Software; Entrepreneurship; Business Startups; Management; Marketing Channels; Applications and Software; Computer Industry; United States
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Roberge, Mark N., and Thomas R. Eisenmann. "eSig: Growth Analysis." Harvard Business School Spreadsheet Supplement 817-701, August 2016. (Revised November 2019.)
  • February 2010
  • Background Note

Marketing Analysis Toolkit: Market Size and Market Share Analysis

By: Thomas J. Steenburgh and Jill Avery
Marketers frequently need to estimate the size of their markets—both for existing products so that sales forecasts can be developed and for new products so that market opportunities can be assessed. This toolkit enables students to size a market and generate a sales... View Details
Keywords: Forecasting and Prediction; Management Analysis, Tools, and Techniques; Marketing Strategy; Markets; Demand and Consumers; Size; Strategic Planning; Sales
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Steenburgh, Thomas J., and Jill Avery. "Marketing Analysis Toolkit: Market Size and Market Share Analysis." Harvard Business School Background Note 510-081, February 2010.
  • January 2008 (Revised January 2010)
  • Background Note

Finding Information for Industry Analysis

By: Jan W. Rivkin and Ann Cullen
This note provides detailed instructions on finding resources for conducting industry analysis, with a special focus on resources available at Harvard Business School. It allows students to transition from doing a Five Forces analysis on the basis of a case, where all... View Details
Keywords: Information; Five Forces Framework; Research; Competitive Strategy; Internet
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Rivkin, Jan W., and Ann Cullen. "Finding Information for Industry Analysis." Harvard Business School Background Note 708-481, January 2008. (Revised January 2010.)
  • 1986
  • Chapter

Strategic Cost Analysis

By: Robert S. Kaplan
Keywords: Cost Accounting; Strategy
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Kaplan, Robert S. "Strategic Cost Analysis." In Cost Accounting for the '90s: The Challenge of Technological Change. Montvale, NJ: National Association of Accountants, 1986.
  • November 1980 (Revised December 1982)
  • Background Note

Cost Systems Analysis

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Sandretto, Michael J. "Cost Systems Analysis." Harvard Business School Background Note 181-059, November 1980. (Revised December 1982.)
  • July 2010
  • Supplement

Marketing Analysis Toolkit: Pricing and Profitability Analysis (CW)

By: Thomas J. Steenburgh and Jill Avery
Pricing is one of the most difficult decisions marketers make and the one with the most direct and immediate impact on the firm's financial position. This toolkit will introduce the fundamental terminology and calculations associated with pricing and profitability... View Details
Keywords: Management Analysis, Tools, and Techniques; Marketing Strategy; Decisions; Strategic Planning; Price; Partners and Partnerships; Cost; Demand and Consumers; Revenue; Profit; Mathematical Methods; Measurement and Metrics
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Steenburgh, Thomas J., and Jill Avery. "Marketing Analysis Toolkit: Pricing and Profitability Analysis (CW)." Harvard Business School Spreadsheet Supplement 511-701, July 2010.
  • January 2006
  • Tutorial

Alternative Choice Decisions Analysis

By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Shows how managers use information on costs and revenues to decide between possible alternative courses of action. Presents two case examples of differential cost analysis. The first, a make or buy decision, examines two alternatives in which only costs vary. The... View Details
Keywords: Cost; Profit; Revenue; Information; Management Analysis, Tools, and Techniques; Problems and Challenges; Conflict and Resolution
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"Alternative Choice Decisions Analysis." Harvard Business School Tutorial 105-706, January 2006.
  • 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.
  • August 2020 (Revised December 2020)
  • Background Note

A Note on Ethical Analysis

By: Nien-hê Hsieh
To engage in ethical analysis is to answer such questions as “What is the right thing to do?” “What does it mean to be a good person?” “How should I live my life?” Ethical analysis, on its own, is often not adequate for doing the right thing or being a good... View Details
Keywords: Ethics; Framework; Decision Making; Prejudice and Bias
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Hsieh, Nien-hê. "A Note on Ethical Analysis." Harvard Business School Background Note 321-038, August 2020. (Revised December 2020.)
  • September 1997
  • Background Note

Note on Political Risk Analysis

By: Debora L. Spar
Describes the emergence and subsequent decline of the political risk analysis industry. Discusses what political risk means for multinational firms and various ways in which firms have tried to analyze and grapple with these risks. View Details
Keywords: Risk Management; Foreign Direct Investment; Government and Politics
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Spar, Debora L., Heidi Deringer, and Jennifer Wang. "Note on Political Risk Analysis." Harvard Business School Background Note 798-022, September 1997.
  • 2025
  • Other Teaching and Training Material

Strategic Financial Analysis

By: Suraj Srinivasan
Citation
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Srinivasan, Suraj. "Strategic Financial Analysis." 2025.
  • April 1995
  • Background Note

Growth Rate Analysis

By: David F. Hawkins
Keywords: Growth and Development
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Hawkins, David F. "Growth Rate Analysis." Harvard Business School Background Note 195-179, April 1995.
  • February 2004 (Revised November 2012)
  • Exercise

Capital Investment Analysis

By: Dwight B. Crane and Josh Lerner
Teaches techniques of evaluating investment alternatives. A rewritten version of an earlier exercise. View Details
Keywords: Financial Management; Investment Return
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Crane, Dwight B., and Josh Lerner. "Capital Investment Analysis." Harvard Business School Exercise 204-140, February 2004. (Revised November 2012.)
  • October 1995 (Revised January 1997)
  • Background Note

Stonehaven, Inc.: Analysis

By: H. Kent Bowen and Roy D. Shapiro
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Bowen, H. Kent, and Roy D. Shapiro. "Stonehaven, Inc.: Analysis." Harvard Business School Background Note 696-076, October 1995. (Revised January 1997.)
  • 1983
  • Article

Cost-Benefit Analysis Defended

By: Dutch Leonard and Richard Zeckhauser
Keywords: Cost vs Benefits; Mathematical Methods
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Leonard, Dutch, and Richard Zeckhauser. "Cost-Benefit Analysis Defended." QQ: Report from the Center for Philosophy and Public Policy 3, no. 3 (1983).
  • February 1999 (Revised March 1999)
  • Exercise

Investment Analysis Exercises

By: Dwight B. Crane and Penny Joseph
To teach present value analysis. View Details
Keywords: Investment
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Crane, Dwight B., and Penny Joseph. "Investment Analysis Exercises." Harvard Business School Exercise 299-049, February 1999. (Revised March 1999.)
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