Publications

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August 2004 (Revised February 2008)
Case

Land Securities Group (A): Choosing Cost or Fair Value on Adoption of IFRS

A U.K. real estate firm, required to adopt international accounting standards (IAS) by 2005, must change the reporting of its primary asset (investment property) from the revaluation model under U.K. GAAP to either the cost or fair-value model under IAS. This would... View Details

Keywords: Cost Accounting; Fair Value Accounting; Financial Reporting; International Accounting; Investment; Standards; Real Estate Industry; Europe; United Kingdom

November 1997 (Revised May 1998)
Teaching Note

Indianapolis: Activity-Based Costing of City Services (A) and (B) TN

By: Robert S. Kaplan

Teaching Note for (9-196-115) and (9-196-117). View Details

Keywords: Activity Based Costing and Management; City

fall 1975
Article

Investigation and the Significance of Cost Variances: Survey and Extensions

By: Robert S. Kaplan

Keywords: Cost

August 1994
Case

Komatsu Ltd. (B): Profit Planning and Product Costing

Describes Komatsu's profit planning and product costing systems. Komatsu can boast a high degree of employee dedication to achieving its profit plan. Also explores the logic behind the design of a new cost system at Komatsu that is less accurate at the product level... View Details

Keywords: Cost Accounting; Cost Management; Profit

12 Oct 2016
News

For Samsung, a moment of truth — at a cost of billions

January 2022 (Revised November 2023)
Supplement

Uber in China (C): The Cost of Success for Didi

By: William C. Kirby and Noah B. Truwit

On June 30, 2021, ride-hailing giant Didi Chuxing (Didi) raised $4.4 billion in its initial public offering (IPO) on the New York Stock Exchange (NYSE), the largest IPO of a Chinese company listed on an American exchange since Alibaba raised $25 billion in 2014.... View Details

Keywords: Uber; Didi Chuxing; Start-up Growth; Regulation; Ride-sharing; Transportation; Business Startups; Business and Government Relations; Cross-Cultural and Cross-Border Issues; Growth and Development; Policy; Competition; Laws and Statutes; Transportation Industry; Technology Industry; China

05 May 2016
Video

The Real Cost of Ignoring Mental Health in the Workplace

05 May 2016
News

The Real Cost of Ignoring Mental Health in the Workplace

March 2015
Case

BOLT: Seed Venture Capital Firm

By: William A. Sahlman and Robert F. White

BOLT is a different kind of seed venture capital firm built to serve the needs of early-stage startups at the intersection of hardware and software.

In the past decade, the cost of entrepreneurial experimentation has dropped dramatically, particularly in web... View Details

Keywords: Entrepreneurial Finance; Accelerator; Entrepreneurship; Finance; Venture Capital; Applications and Software; Information Infrastructure; Strategy

May 2010
Supplement

Tremblant Capital Group Exhibits (CW)

By: Robin Greenwood

Brett Barakett, CEO and founder of Tremblant Capital Group, a New York-based hedge fund, must decide what to do with his fund's position in Green Mountain Coffee Roasters, which has dropped in value by more than 40 percent in recent months. Tremblant is a hedge fund... View Details

Keywords: Transformation; Decisions; Forecasting and Prediction; Cash Flow; Cost of Capital; Stocks; Investment Funds; Consumer Behavior; Business Strategy; Competitive Advantage; New York (state, US)

21 Apr 2021
News

Leadership Principles for the Next Era of Capitalism

Article

Product Positioning in a Two-Dimensional Vertical Differentiation Model: The Role of Quality Costs

By: Dominique Lauga and Elie Ofek

We study a duopoly model where consumers are heterogeneous with respect to their willingness to pay for two product characteristics and marginal costs are increasing with the quality level chosen on each attribute. We show that while firms seek to manage competition... View Details

Keywords: Duopoly and Oligopoly; Customers; Quality; Product Positioning; Competition; Management; Cost; Product

16 Nov 2020
News

Does Capitalism Need To Be Reimagined?

January 1993
Article

Models for Measuring and Accounting for Cost of Conformance Quality

By: P. Nandakumar, S. Datar and R. Akella

Keywords: Measurement and Metrics; Cost; Accounting; Quality

2002
Other Unpublished Work

Impact of Costing Systems on Pricing Decisions in a Duopoly

By: V.G. Narayanan and Jytte Grambo Larsen

Keywords: Duopoly and Oligopoly; Decision Making; Cost Accounting; Price

20 Feb 2018
News

Electronic health records don’t cut administrative costs

28 Jul 2022
News

How the cost of living crisis killed the convenience economy

1994
Chapter

The Agency Costs of Free Cash Flow: Corporate Finance and Takeovers

By: Michael Jensen

Keywords: Cost; Cash Flow; Acquisition; Corporate Finance

SSRN

January 2017
Case

Nashua River Capital Management

By: Samuel Hanson and Aldo Sesia

Investment manager Eliza Baena confronts an apparent convertible bond arbitrage opportunity when she notices a narrowing spread between two Boston Properties (BXP) bonds, one a convertible bond and the other a straight bond, in the wake of the 2008 Lehman bankruptcy.... View Details

Keywords: Asset Management; Bonds; Investment