Cost Accounting - Publications - Faculty & Research

23 Dec 2014
First Look

First Look: December 23

to the global population was a challenge. Health care costs accounted for 10% of world GDP by 2013. In the U.S., health care costs were expected to top $3.1 trillion in 2014.... View Details

Keywords: Carmen Nobel

10 Mar 2015
First Look

and then go further to consider ways the domain of innovation itself has changed. We suggest that because of fundamental shifts in communication and information processing costs and the increasing modularity of products and services, the... View Details

Keywords: Carmen Nobel

25 Feb 2014
First Look

First Look: February 25

that corporate and capital market short-termism are related. Moreover, consistent with analytical models that emphasize the costly nature of short-termism, we find that short-term oriented firms exhibit lower future accounting and stock... View Details

Keywords: Sean Silverthorne

23 Apr 2019
First Look

New Research and Ideas, April 23, 2019

https://www.hbs.edu/faculty/Pages/item.aspx?num=55999 forthcoming Journal of Accounting Research The Role of Gatekeepers in Capital Markets By: Srinivasan, Suraj, and Sugata Roychowdhury Abstract—Gatekeepers in financial markets have the... View Details

Keywords: Dina Gerdeman

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Increasing Value in Care Delivery - Health Care

Impact Increasing Value in Care Delivery Why an MD/MBA from HBS and HMS? Tobi Ogbechie Health Minute: Measure Costs Correctly for Better Patient Outcomes Health Minute: The Impact of Gender on Clinical Outcomes More “Care Delivery”... View Details

16 Jul 2007
Research & Ideas

Understanding the ‘Want’ vs. ’Should’ Decision

in your savings account if that money will be withdrawn from a future paycheck rather than the paycheck in your pocket (Benartzi and Thaler, 2003). Similarly, you are more likely to donate money to a good cause if the donation will come... View Details

Keywords: by Sarah Jane Gilbert; Retail; Entertainment & Recreation

February 1993 (Revised November 1998)
Case

Statements of Cash Flows: Three Examples

By: William J. Bruns Jr. and Julie H. Hertenstein

This case introduces the statement of cash flow through three examples of multi-year statements of cash flows from three unidentified companies. View Details

Keywords: History; Venture Capital; Financial Management; Activity Based Costing and Management; Investment; Financial Statements; Cash Flow; Financing and Loans; Accounting Industry; Accounting Industry; United States

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16 Jun 2021
HBS Case

Cruising in Crisis: How Carnival Is Riding Out the COVID-19 Storm

prepared for an extended, indefinite lockdown. The company cut its annual operating expenses by $1 billion, as well as its capital costs by hundreds of millions. While some of those reductions came from laying off 820 people and... View Details

Keywords: by Michael Blanding; Travel

01 Dec 2023
News

Research Brief: Staying in the Game

revealed that none of the small businesses involved in the experiment had filed for bankruptcy within a year of its conclusion. Why? Bankruptcy judges and lawyers opined that it is the overconfidence of entrepreneurs and the perceived financial View Details

Keywords: Jennifer Myers; Administration of Economic Programs; Government

11 Aug 2003
Research & Ideas

Why Budgeting Kills Your Company

keep a tight rein on costs—but the dynamics of the budgeting process often undermine this effort. "In tough times like these, any significant real cost growth feels imprudent and is hard to justify for most businesses," writes... View Details

Keywords: by Loren Gary

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Research - Behavioral Finance & Financial Stability

. More Info Real Credit Cycles By: Pedro Bordalo , Nicola Gennaioli , Andrei Shleifer & Stephen J. Terry JAN 2021 This research assesses the ability of non-rational expectations to account for boom-bust macroeconomic cycles. The authors... View Details

24 Feb 2022
Op-Ed

Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC

accounting firms. Auditor opinions that are “qualified” or “adverse” can materially injure an organization’s credit worthiness and credibility, thus increasing its cost of capital. Accessibility. The SEC’s... View Details

Keywords: by Regina Herzlinger and Richard Boxer; Health

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About Us - Research Computing Services

no cost for up to two to three hours per month. Consultations longer than two to three hours and project work for faculty are charged to faculty research budgets at a rate of $40/hour. Our areas of expertise include, but are not limited... View Details

November 2011
Case

Pacific Grove Spice Company

By: William E. Fruhan and Craig Stephenson

Pacific Grove Spice Company is a profitable, rapidly growing manufacturer, marketer, and distributor of quality spices and seasonings. The company's business model requires significant investment in accounts receivable, inventory, and fixed assets to support sales.... View Details

Keywords: Capital Expenditures; Investments; Acquisitions; Securities Analysis; Debt Securities; Opportunities; Cost of Capital; Valuation; Investment; Capital Budgeting; Business Model; Cash Flow; Financing and Loans; Acquisition; Retail Industry; Food and Beverage Industry

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Student Research - Doctoral

advantageous as previously assumed. We... 2025 Book Chapter Employer-Based Short-Term Savings Accounts By: Sarah Holmes Berk, John Beshears , Jay Garg , James J. Choi and David Laibson We study the introduction of a choice architecture... View Details

08 Sep 2014
Research & Ideas

The Strategic Way To Hire a Sales Team

Recruitment and selection are now more important for various reasons. Due to the data and analytical tasks facing many sales forces, productivity ramp-up times have increased. Each hire then represents a bigger sunk cost for a longer... View Details

Keywords: by Carmen Nobel

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Cases & Teaching Notes - Institute For Strategy And Competitiveness

new relationships with payers, hospitals, and physicians to become more accountable for patient outcomes and total costs. The case describes new forms of... May 2018 HBS Case Collection Kaiser Permanente Colorado: Primary Care Plus by... View Details

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Curriculum - Business & Environment

Sustainability, Innovation, Strategy, Supply Chain Management The case describes BMW's electrification and decarbonization strategy, and how the company measured carbon emissions throughout the life cycle of its vehicles and used tools like carbon abatement View Details

09 Mar 2003
Research & Ideas

Six Keys to Building New Markets by Unleashing Disruptive Innovation

cheaper, simpler, smaller, and more convenient to use. Consider the small off-road motorcycles introduced by Honda in the 1960s, Apple's first personal computer, and Intuit's QuickBooks accounting software. These innovations all initially... View Details

Keywords: by Clayton M. Christensen, Michael E. Raynor & Scott D. Anthony

05 Sep 2017
First Look

First Look at New Research and Ideas, September 5, 2017

forthcoming Journal of Financial Economics The Effects of Media Slant on Firm Behavior By: Baloria, Vishal P., and Jonas Heese Abstract—The media can impose reputational costs on firms because of its important role as an information... View Details