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  • All HBS Web  (6,303)
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  • August 2002 (Revised May 2005)
  • Teaching Note

Postgirot Bank and Provment AB: Managing the Cost of IT Operations, TN

By: F. Warren McFarlan
Teaching Note for (9-302-061). View Details
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McFarlan, F. Warren. "Postgirot Bank and Provment AB: Managing the Cost of IT Operations, TN." Harvard Business School Teaching Note 303-050, August 2002. (Revised May 2005.)
  • 12 Oct 2016
  • News

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

  • 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.
  • 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; 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
Citation
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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

  • 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
  • June 2009
  • Supplement

Midland Energy Resources, Inc.: Cost of Capital, Spreadsheet for Students (Brief Case)

By: Timothy A. Luehrman and Joel L. Heilprin
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Luehrman, Timothy A., and Joel L. Heilprin. "Midland Energy Resources, Inc.: Cost of Capital, Spreadsheet for Students (Brief Case)." Harvard Business School Spreadsheet Supplement 094-140, June 2009.
  • August 1993
  • Article

Transaction Cost Theory: Inferences from Clinical Field Research on Downstream Vertical Integration

By: V. K. Rangan, E. R. Corey and F. V. Cespedes
Keywords: Theory; Health; Vertical Integration
Citation
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Rangan, V. K., E. R. Corey, and F. V. Cespedes. "Transaction Cost Theory: Inferences from Clinical Field Research on Downstream Vertical Integration." Organization Science 4, no. 3 (August 1993): 454–477.
  • 13 Sep 2016
  • News

That Scandal on Your Résumé Will Cost You—Even if It Isn’t Yours

  • September 1990
  • Article

The Role of Banks in Reducing the Costs of Financial Distress in Japan

By: David S. Scharfstein, Takeo Hoshi and Anil Kashyap
Keywords: Banks and Banking; Cost; Global Range
Citation
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Scharfstein, David S., Takeo Hoshi, and Anil Kashyap. "The Role of Banks in Reducing the Costs of Financial Distress in Japan." Journal of Financial Economics 27, no. 1 (September 1990): 67–88.
  • May 1991
  • Supplement

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

By: Robert S. Kaplan
Keywords: Money; Cost; Public Administration Industry
Citation
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Related
Kaplan, Robert S. "Bureau of Engraving and Printing, The: Determining the True Cost of Money (B)." Harvard Business School Supplement 191-095, May 1991.
  • September 2016 (Revised October 2018)
  • Case

Springfield Hospital

By: Susanna Gallani and Robert Kaplan
One of the key roles of costing systems is to support the evaluation of performance and facilitate appropriate resource allocations. Through participation in a comparative cost study, management at Springfield Hospital, known for its heavy focus on operational... View Details
Keywords: Time-Driven Activity-Based Costing; Variance Analysis; Activity Based Costing and Management; Health Care and Treatment; Health Industry
Citation
Educators
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Gallani, Susanna, and Robert Kaplan. "Springfield Hospital." Harvard Business School Case 117-025, September 2016. (Revised October 2018.)
  • 2003
  • Other Unpublished Work

Evaluating Total Cost of Ownership for Software Platforms: Comparing Apples, Oranges, and Cucumbers

By: Alan MacCormack
Keywords: Digital Platforms; Cost; Ownership
Citation
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MacCormack, Alan. "Evaluating Total Cost of Ownership for Software Platforms: Comparing Apples, Oranges, and Cucumbers." AEI-Brookings Joint Center for Regulatory Studies Related Publication, April 2003.

    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

    • 2001
    • Working Paper

    Executive Compensation Using Relative-Performance-Based Options: Evaluating the Structure and Costs of Indexed Options

    Citation
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    Related
    Meulbroek, Lisa K. "Executive Compensation Using Relative-Performance-Based Options: Evaluating the Structure and Costs of Indexed Options." Harvard Business School Working Paper, No. 01-021, August 2001.
    • 11 Sep 2020
    • News

    More Groceries, Less Gas: The Pandemic Is Shaking Up The Cost Of Living

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