Publications

October 2017
Article

Elevating Repositioning Costs: Strategy Dynamics and Competitive Interactions

By: Anoop R. Menon and Dennis Yao

This paper proposes an approach for modeling competitive interactions that incorporates the costs to firms of changing strategy. The costs associated with strategy modifications, which we term “repositioning costs,” are particularly relevant to competitive interactions... View Details

Keywords: ＂Repositioning Costs; Strategy Dynamics; Strategic Interaction; Capabilities; Cost; Strategy; Change; Game Theory; Organizational Change and Adaptation

May 2022
Article

Variance Analysis: New Insights from Health Care Applications

By: Robert S. Kaplan and Susanna Gallani

We use a health care application to illustrate how variance analysis can be used to benchmark costs across similar service delivery sites. Variances for personnel costs, typically the largest cost component in service organizations, are calculated for price, quantity,... View Details

Keywords: Variance Analysis; Benchmarking; Time-Driven Activity-Based Costing; Health Care; Activity Based Costing and Management; Health Care and Treatment; Service Delivery; Service Industry

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25 Sep 2008
Working Paper Summaries

The Cost of Property Rights: Establishing Institutions on the Philippine Frontier Under American Rule, 1898-1918

Keywords: by Lakshmi Iyer & Noel Maurer

21 Jun 2021
News

A New Study Quantifies the Cost of Gender Bias: 6,500 Missed Opportunities for Women

September 2019
Article

The Interpersonal Costs of Dishonesty: How Dishonest Behavior Reduces Individuals' Ability to Read Others' Emotions

By: J.J. Lee, H. Hardin, B. Parmar and F. Gino

In this research, we examine the unintended consequences of dishonest behavior for one’s interpersonal abilities and subsequent ethical behavior. Specifically, we unpack how dishonest conduct can reduce one’s generalized empathic accuracy—the ability to accurately read... View Details

Keywords: Dishonesty; Empathy; Ethics; Behavior; Interpersonal Communication; Emotions; Perception

2001
Working Paper

Restoring the Link Between Pay and Performance: Evaluating the Costs of Relative-Performance-Based (Indexed) Options

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08 May 2013
News

Hospital Prices No Longer Secret As New Data Reveals Bewildering System, Staggering Cost Differences

17 Feb 2017
News

The cost of silence: Why more CEOs are speaking out in the Trump era

27 Jun 2014
Working Paper Summaries

Positive and Normative Judgments Implicit in US Tax Policy and the Costs of Unequal Growth and Recessions

Keywords: by Benjamin Lockwood & Matthew Weinzierl

July 1989
Article

Real Interest Rates and the Cost of Capital: A Comparison of the United States and Japan

By: Timothy A. Luehrman and W. Carl Kester

Keywords: Interest Rates; Cost; Capital; Information; United States; Japan

March 2006 (Revised April 2006)
Case

Geeli

By: Li Jin, Kenneth A. Froot and Si Ping May Yu

A well-performing Chinese manufacturer faces major impediments raising funding to grow. Highlights various imperfections that shape the financing decision. View Details

Keywords: Capital Costs; International Finance; Diversification; Financial Instruments; Cost of Capital; Global Strategy; Financial Strategy; Manufacturing Industry; Hong Kong

Educators

April 2002
Comment

Comment to James Bessen's 'Technology Adoption Costs and Productivity Growth: The 70s as a Technological Revolution'

By: Diego Comin

Keywords: History; Cost; Technology Adoption; Growth and Development

Article

Quantifying the Impact of Inventory Holding Cost and Reactive Capacity on an Apparel Manufacturer's Profitability

By: Ananth Raman and Kim Bowon

Keywords: Assets; Cost; Profit; Apparel and Accessories Industry

September 2013
Supplement

John G. Meara, Boston Children's Hospital, Measuring Costs, TDABC

By: Robert S. Kaplan

Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management

November 2013 (Revised January 2015)
Case

Restructuring JAL

By: Malcolm Baker, Adi Sunderam, Nobuo Sato and Akiko Kanno

Hideo Seto, the recently appointed chairman of the investment committee of the Enterprise Turnaround Initiative Corporation, must decide whether to push JAL group, Japan's largest airline, into bankruptcy or to act as a sponsor in an out-of-court restructuring. The... View Details

Keywords: Bankruptcy; Costs Of Financial Distress; Cost vs Benefits; Air Transportation; Restructuring; Capital Structure; Insolvency and Bankruptcy; Air Transportation Industry; Japan; United States

Educators

summer 2001
Article

The Impact of Activity-Based Costing on Managerial Decisions at Insteel Industries - A Field Study

By: V.G. Narayanan and Ratna G. Sarkar

Keywords: Activity Based Costing and Management; Management; Decision Making

01 Jun 2004
News

Cyberposium: Pros and Cons of Outsourcing

Sheeroy Desai, EVP and COO for Sapient, noted that his company saves 30 to 40 percent by offshoring IT — but the move has involved a significant investment in training. “Most IT organizations tend to underestimate the costs of management... View Details

Keywords: cyberposium; cost; Corporate Services

Article

Drivers of the Variation in Prosthetic Implant Purchase Prices for Total Knee and Total Hip Arthroplasties

By: Derek A. Haas, Kevin J Bozic, Anthony M. DiGioia, Zirui Song and Robert S. Kaplan

Previous studies have documented wide variation in health-care spending and prices; however, the causes for the variation in supply purchase prices across providers are not well understood. The purpose of this study was to determine the drivers of variation in... View Details

Keywords: Costing; Cost Variation; Total Knee Arthroplasty; Total Hip Arthroplasty; Prosthetic Implant Cost; Health Care and Treatment; Cost Management; Health Industry; Medical Devices and Supplies Industry