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  • All HBS Web  (6,298)
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  • All HBS Web  (6,298)
    • People  (3)
    • News  (1,207)
    • Research  (4,494)
    • Events  (35)
    • Multimedia  (67)
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  • May 2017
  • Supplement

Boston Children's Hospital Process Map Video

By: Robert S. Kaplan and Mary Witkowski
The 13 minute video simulates a discussion among orthopedic surgeons and cast room technicians about the processes and resources used when applying long leg casts for patients. The video should be used when teaching Boston Children’s Hospital (Abridged) case, #914-407,... View Details
Keywords: Activity Based Costing; Healthcare Costing; Process Maps; Activity Based Costing and Management; Health Care and Treatment
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Kaplan, Robert S., and Mary Witkowski. "Boston Children's Hospital Process Map Video." Harvard Business School Multimedia/Video Supplement 117-703, May 2017.
  • April 2001
  • Article

Earnouts: The Effects of Adverse Selection and Agency Costs on Acquisition Techniques

By: Srikant M. Datar, Richard Frankel and Mark Wolfson
Keywords: Mergers and Acquisitions; Cost
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Datar, Srikant M., Richard Frankel, and Mark Wolfson. "Earnouts: The Effects of Adverse Selection and Agency Costs on Acquisition Techniques." Journal of Law, Economics & Organization 17, no. 1 (April 2001): 201–238.
  • Article

The Psychological Costs of Pay-for-Performance: Implications for the Strategic Compensation of Employees

By: Ian Larkin, L. Pierce and F. Gino
Keywords: Cost; Compensation and Benefits; Motivation and Incentives; Strategy; Employees
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Larkin, Ian, L. Pierce, and F. Gino. "The Psychological Costs of Pay-for-Performance: Implications for the Strategic Compensation of Employees." Strategic Management Journal 33, no. 10 (October 2012): 1194–1214.
  • February 2025
  • Article

Innovations in Evaluating Ambulatory Costs of Cystic Fibrosis Care: A Comparative Study Across Multidisciplinary Care Centers in Ireland and the United States

By: Emma Brady, Ryan C. Perkins, Kate Cullen, Gregory S. Sawicki, Robert S. Kaplan and Gerardine Doyle
Lead clinicians at two large pediatric cystic fibrosis (CF) centers in the United States and Ireland measured and compared their ambulatory care costs. The clinicians selected three strata of patients (0–11 months, 1–5 years, and 6–17 years of age). Process maps were... View Details
Keywords: Health Care and Treatment; Cost; Service Delivery; Resource Allocation; Health Industry
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Brady, Emma, Ryan C. Perkins, Kate Cullen, Gregory S. Sawicki, Robert S. Kaplan, and Gerardine Doyle. "Innovations in Evaluating Ambulatory Costs of Cystic Fibrosis Care: A Comparative Study Across Multidisciplinary Care Centers in Ireland and the United States." NEJM Catalyst Innovations in Care Delivery 6, no. 2 (February 2025).
  • August 2016
  • Case

VMD Medical Imaging Center

By: Susanna Gallani and Eva Labro
VMD Medical Imaging Center, a local independent provider of medical imaging services, is facing some important challenges. Despite efficiency improvements and cost cutting initiatives carried out over the past few years, their profitability is shrinking; their prices... View Details
Keywords: Costing; Death Spiral; Transfer Pricing; Activity Based Costing and Management; Competitive Strategy; Medical Specialties; Health Industry
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Gallani, Susanna, and Eva Labro. "VMD Medical Imaging Center." Harvard Business School Case 117-002, August 2016.
  • 05 Apr 2017
  • Research & Ideas

For Women Especially, It Pays to Know What Car Repairs Should Cost

be), or misinformed (provides an expected price of $510, way above the market average). Consumers who display knowledge about repair costs can get a better price. SOURCE: Kali9 A second part of the study tested how willing shops were to... View Details
Keywords: by Wendy Guild Swearingen; Auto; Service
  • Article

The Cost of Strict Discovery: A Comparison of Manhattan and Brooklyn Criminal Cases

By: Dan Svirsky
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Svirsky, Dan. "The Cost of Strict Discovery: A Comparison of Manhattan and Brooklyn Criminal Cases." Review of Law & Social Change 38, no. 3 (2014): 523–550.
  • News

You probably overlook a simple way to be happier because it costs money

  • 08 May 2015
  • News

A new view of the cost of equity and capital requirements for banks

Capital requirements for banks, which govern the ratio of equity to debt, have come under greater scrutiny in the wake of the 2008 financial crisis. A central question is how these requirements affect banks’ overall cost of capital, or... View Details
  • 2025
  • Working Paper

The Hidden Costs of Flexible Labor Models: How Working Multiple Jobs Affects Employees

By: Paige Tsai and Ryan W. Buell
As operations increasingly rely upon flexible labor models—such as gig, part-time, and remote work—it has become commonplace for individuals to work multiple jobs. Across three studies, relying on a combination of transaction-level data from 90,548 customers of a... View Details
Keywords: Behavioral Operations; Employee Behavior; Job Design; Sustainable Operations; Wellbeing; Job Design and Levels; Personal Finance; Well-being; Happiness; Satisfaction; Wages
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Tsai, Paige, and Ryan W. Buell. "The Hidden Costs of Flexible Labor Models: How Working Multiple Jobs Affects Employees." Harvard Business School Working Paper, No. 25-036, January 2025. (Revised June 2025.)
  • February 2020
  • Article

Why Prosocial Referral Incentives Work: The Interplay of Reputational Benefits and Action Costs

By: Rachel Gershon, Cynthia Cryder and Leslie K. John
While selfish incentives typically outperform prosocial incentives, in the context of customer referral rewards, prosocial incentives can be more effective. Companies frequently offer “selfish” (i.e., sender-benefiting) referral incentives, offering customers financial... View Details
Keywords: Incentives; Prosocial Behavior; Judgment And Decision-making; Referral Rewards; Motivation and Incentives; Consumer Behavior; Decision Making
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Gershon, Rachel, Cynthia Cryder, and Leslie K. John. "Why Prosocial Referral Incentives Work: The Interplay of Reputational Benefits and Action Costs." Journal of Marketing Research (JMR) 57, no. 1 (February 2020): 156–172.
  • May 1991
  • Case

Bureau of Engraving and Printing, The: Determining the True Cost of Money (A)

By: Robert S. Kaplan
Keywords: Money
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Kaplan, Robert S. "Bureau of Engraving and Printing, The: Determining the True Cost of Money (A)." Harvard Business School Case 191-094, May 1991.
  • 01 Apr 2025
  • News

AI Is Lowering the Cost of Expertise. What Does That Mean for Business?

  • 26 Oct 2020
  • News

Trump's work visas suspension cost $100B in big companies' market value – study

  • 28 Oct 2019
  • News

Creating Resilience: How Businesses Can Cope with the Costs of a Warming Planet

  • December 1998
  • Article

The Architecture of Cooperation: Managing Coordination Costs and Appropriation Concerns in Strategic Alliances

By: Ranjay Gulati and Harbir Singh
Keywords: Design; Cooperation; Management; Cost; Strategy; Alliances
Citation
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Gulati, Ranjay, and Harbir Singh. "The Architecture of Cooperation: Managing Coordination Costs and Appropriation Concerns in Strategic Alliances." Administrative Science Quarterly 43, no. 4 (December 1998): 781–814.
  • 23 Oct 2020
  • News

Donald Trump's H-1B Visa Order To Cost US Firms $100 Billion: Report

  • 13 Jun 2016
  • News

Brands count cost of celebrity ties after Johnny Depp and Maria Sharapova

    The Hidden Costs of Flexible Labor Models: How Working Multiple Jobs Affects Employees

    As operations increasingly rely upon flexible labor models — such as gig, part-time, and remote work — it has become commonplace for individuals to work multiple jobs. Across three studies, relying on a combination of... View Details

    • September 2004
    • Article

    Relative Explanatory Power of Agency Theory and Transaction Cost Analysis in German Salesforces

    By: Manfred Krafft, Sönke Albers and Rajiv Lal
    Keywords: Theory; Cost; Sales; Employees; Germany
    Citation
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    Krafft, Manfred, Sönke Albers, and Rajiv Lal. "Relative Explanatory Power of Agency Theory and Transaction Cost Analysis in German Salesforces." International Journal of Research in Marketing 21, no. 3 (September 2004): 265–283.
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