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      Activity-based Costing And ManagementRemove Activity-based Costing And Management →

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      • February 2002 (Revised May 2003)
      • Case

      Endeca Technologies (A)

      By: G. Felda Hardymon, Josh Lerner and Ann Leamon
      Steve Papa, CEO of Endeca Technologies, must decide among two term sheets raising the same amount of badly needed money for his young software company. One deal is led by insiders and, is offered at a lower price. It continues a board that has worked very well and... View Details
      Keywords: Venture Capital; Cost vs Benefits; Financial Condition; Financing and Loans; Management Skills; Financial Strategy; Corporate Finance; Decision Choices and Conditions; Information Technology Industry
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      Hardymon, G. Felda, Josh Lerner, and Ann Leamon. "Endeca Technologies (A)." Harvard Business School Case 802-141, February 2002. (Revised May 2003.)
      • January 2002 (Revised February 2002)
      • Case

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

      By: F. Warren McFarlan and Nancy Bartlett
      Describes a specific approach for measuring the efficiency of the groups of computers inside an organization and suggests ways this tool may be used to reduce the company's computing investment while maintaining service. It is a software-enabled industrial engineering... View Details
      Keywords: Cost Management; Investment; Management Analysis, Tools, and Techniques; Management Style; Information Technology; Applications and Software
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      McFarlan, F. Warren, and Nancy Bartlett. "Postgirot Bank and Provment AB: Managing the Cost of IT Operations." Harvard Business School Case 302-061, January 2002. (Revised February 2002.)
      • January 2002
      • Case

      Noranda Inc.: Mining, Smelting, and Sustainability?

      By: Richard H.K. Vietor
      Noranda is a $7 billion international mining and smelting company headquartered in Canada. It has been cited for its fine environmental record. This case explores the issue of sustainability--in this case, for a mining company. Over time, and under nongovernmental... View Details
      Keywords: Cost vs Benefits; Mining; Cost Management; Multinational Firms and Management; Governing Rules, Regulations, and Reforms; Policy; Environmental Sustainability; Mining Industry
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      Vietor, Richard H.K. "Noranda Inc.: Mining, Smelting, and Sustainability?" Harvard Business School Case 702-009, January 2002.
      • December 2001 (Revised April 2003)
      • Case

      Poland's A2 Motorway

      By: Benjamin C. Esty and Michael Kane
      Autostrada Wielkopolska S.A. (AWSA) is a consortium of 18 firms that won a concession to build and operate Poland's first private toll road. In June 2000, AWSA's chief financial officer, Wojciech Gebicki, is preparing for a meeting with the projects' lead bankers to... View Details
      Keywords: Risk Management; Cost vs Benefits; Project Finance; Projects; Construction Industry; Transportation Industry; Poland
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      Esty, Benjamin C., and Michael Kane. "Poland's A2 Motorway." Harvard Business School Case 202-030, December 2001. (Revised April 2003.)
      • December 2001 (Revised April 2003)
      • Case

      Financing PPL Corporation's Growth Strategy

      By: Benjamin C. Esty and Carrie Ferman
      PPL Corp., an electric utility in Pennsylvania, needs to finance $1 billion of peaking plants as part of its new growth strategy. In February 2001, Steve May, director of finance for PPL's Global Division, is responsible for recommending a finance plan. After... View Details
      Keywords: Financial Management; Financial Instruments; Project Finance; Financial Strategy; Corporate Finance; Leasing
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      Esty, Benjamin C., and Carrie Ferman. "Financing PPL Corporation's Growth Strategy." Harvard Business School Case 202-045, December 2001. (Revised April 2003.)
      • December 2001 (Revised February 2008)
      • Case

      Borealis

      By: Robert S. Kaplan and Bjorn N. Jorgensen
      When Borealis, a European producer of plastics, used a traditional, time-consuming budgeting process, the budget was quickly out of date in a competitive environment characterized by continually changing input and output prices and dynamic market conditions. This case... View Details
      Keywords: Activity Based Costing and Management; Budgets and Budgeting; Forecasting and Prediction; Investment; Governance Controls; Balanced Scorecard; Management Systems; Manufacturing Industry; Europe
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      Kaplan, Robert S., and Bjorn N. Jorgensen. "Borealis." Harvard Business School Case 102-048, December 2001. (Revised February 2008.)
      • October 2001 (Revised March 2006)
      • Case

      Chad-Cameroon Petroleum Development and Pipeline Project (A), The

      By: Benjamin C. Esty and Carrie Ferman
      On June 6, 2000, the World Bank's and IFC's board of directors was scheduled to vote on whether to approve funding for the $4 billion Chad-Cameroon Petroleum Development and Pipeline project. Although the project presented a unique opportunity to alleviate poverty in... View Details
      Keywords: Risk Management; Negotiation; Ethics; Social Issues; Economic Sectors; Investment; Cost vs Benefits; Project Finance; Developing Countries and Economies; Corporate Finance; Mining Industry; Chad; Cameroon
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      Esty, Benjamin C., and Carrie Ferman. "Chad-Cameroon Petroleum Development and Pipeline Project (A), The." Harvard Business School Case 202-010, October 2001. (Revised March 2006.)
      • October 2001 (Revised March 2008)
      • Case

      Anagene, Inc.

      By: Robert S. Kaplan and Christina L. Darwall
      An entrepreneurial, publicly traded biotech company has begun production and sales of its core product--cartridges that permit DNA samples to be analyzed on a microchip. In the early quarters, sales are difficult to forecast and the company has experienced fluctuating... View Details
      Keywords: Cost Accounting; Financial Reporting; Production; Performance Capacity; Risk and Uncertainty; Genetics; Governing and Advisory Boards; Biotechnology Industry; California
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      Kaplan, Robert S., and Christina L. Darwall. "Anagene, Inc." Harvard Business School Case 102-030, October 2001. (Revised March 2008.)
      • September 2001 (Revised August 2004)
      • Case

      Rapid Rewards at Southwest Airlines

      By: Frances X. Frei and Corey B. Hajim
      Southwest Airlines is well known as the low-fare airline that has achieved ongoing financial success in one of the most financially troubled industries in the United States. Told from the perspectives of two Southwest customers--a frequent flier and a more typical... View Details
      Keywords: Customer Relationship Management; Air Transportation; Service Operations; Service Delivery; Air Transportation Industry
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      Frei, Frances X., and Corey B. Hajim. "Rapid Rewards at Southwest Airlines." Harvard Business School Case 602-065, September 2001. (Revised August 2004.)
      • August 2001
      • Background Note

      Work Methods Design: Note on Time Standards

      By: H. Kent Bowen
      Looks at production design. Helps students observe and work with procedures and consider cost reduction ideas using a view of methods improvement. View Details
      Keywords: Cost Management; Management Practices and Processes; Standards; Production; Performance Improvement; Perspective
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      Bowen, H. Kent. "Work Methods Design: Note on Time Standards." Harvard Business School Background Note 602-066, August 2001.
      • August 2001
      • Case

      Scios, Inc.

      By: Regina E. Herzlinger
      Scios, filled with distinguished scientists and experienced managers, nevertheless fails to clear the FDA Phase III process for an important biotechnology drug. This case asks the students to analyze the social costs and benefits of the regulatory process. View Details
      Keywords: Governing Rules, Regulations, and Reforms; Health Care and Treatment; Cost Management; Cost vs Benefits; Social Issues; Pharmaceutical Industry; United States
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      Herzlinger, Regina E. "Scios, Inc." Harvard Business School Case 302-034, August 2001.
      • August 2001 (Revised February 2005)
      • Case

      Dakota Office Products

      By: Robert S. Kaplan
      The senior management team of Dakota, an office products distributor, is concerned about the company's first loss in history. Explores the role for activity based costing and customer profitability measurement in a distribution company. Dakota's customers are... View Details
      Keywords: Activity Based Costing and Management; Order Taking and Fulfillment; Profit; Distribution; Customers; Distribution Industry
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      Kaplan, Robert S. "Dakota Office Products." Harvard Business School Case 102-021, August 2001. (Revised February 2005.)
      • July 2001 (Revised August 2005)
      • Case

      Medicines Company, The

      By: John T. Gourville
      It is early 2001 and the Medicines Co. just received FDA approval to market Angiomax, a blood thinner to be used during angioplasties and heart procedures. It is intended to be a better alternative to Heparin, an 80-year-old drug that costs less then $10 per dose. The... View Details
      Keywords: Business Model; Change Management; Decision Choices and Conditions; Cost Management; Price; Product Marketing; Product Launch; Product Development; Risk and Uncertainty; Health Industry; Pharmaceutical Industry
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      Gourville, John T. "Medicines Company, The." Harvard Business School Case 502-006, July 2001. (Revised August 2005.)
      • 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
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      Narayanan, V.G., and Ratna G. Sarkar. "The Impact of Activity-Based Costing on Managerial Decisions at Insteel Industries - A Field Study." Journal of Economics & Management Strategy 11, no. 2 (summer 2001).
      • June 2001
      • Teaching Note

      Role of Intermediaries in Supply Chains TN

      By: Ananth Raman
      Describes the role of intermediaries in the Coordinating and Managing Supply Chains elective course at HBS. Contrary to many observers' predictions, intermediaries have continued to survive and even grow. This module examines the ways in which intermediaries can add... View Details
      Keywords: Cost of Capital; Cost Management; Labor; Supply Chain Management; Motivation and Incentives
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      Raman, Ananth. "Role of Intermediaries in Supply Chains TN." Harvard Business School Teaching Note 601-151, June 2001.
      • June 2001
      • Teaching Note

      Teaching IT Executive Education Courses TN

      By: Richard L. Nolan
      In the information age, it is important that IT be addressed in an effective way accessible to practicing executives. Teaching IT to executives continues to change in concepts and content as IT penetrates deeply into every area of business. Driven by Moore's Law, the... View Details
      Keywords: Transformation; Developing Countries and Economies; Business Education; Managerial Roles; Organizational Structure; Performance Effectiveness; Performance Improvement; Information Technology
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      Nolan, Richard L. "Teaching IT Executive Education Courses TN." Harvard Business School Teaching Note 301-151, June 2001.
      • Article

      The Market for Catastrophe Risk: A Clinical Examination

      By: K. A. Froot
      Keywords: Catastrophe Risk; Corporate Finance; Cost Of Capital; Banking And Insurance; Asset Pricing; Hedging; Banking; Insurance; Decision Choice And Uncertainty; Financial Markets; Policy; Risk Management; Natural Disasters; Insurance Industry
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      Froot, K. A. "The Market for Catastrophe Risk: A Clinical Examination." Journal of Financial Economics 60, nos. 2-3 (May 2001): 529–571. (Revised from NBER Working Paper No. 8110, February 2001. Reprinted in The Economics of Natural Hazards, part of the International Library of Critical Writings in Economics series edited by Mark Blaug, Edward Elgar Publishing Limited, 2003.)
      • March 2001 (Revised April 2001)
      • Case

      Montefiore Medical Center

      By: Robert S. Kaplan and Syeda Noorein Inamdar
      A large urban medical center implements the Balanced Scorecard management tool. Elaine Brennan, senior VP of operations, has reorganized a highly functional health care organization into decentralized patient care centers and support units. Having recently endured the... View Details
      Keywords: Balanced Scorecard; Health Care and Treatment; Management Systems; Organizational Structure; Corporate Strategy; Leadership Development; Growth and Development Strategy; Financial Reporting; Budgets and Budgeting; Cost Accounting; Corporate Accountability; Communication; Health Industry
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      Kaplan, Robert S., and Syeda Noorein Inamdar. "Montefiore Medical Center." Harvard Business School Case 101-067, March 2001. (Revised April 2001.)
      • March 2001 (Revised August 2003)
      • Case

      Wilkerson Company

      By: Robert S. Kaplan
      The president of Wilkerson, faced with declining profits, is struggling to understand why the company is encountering severe price competition on one product line while able to raise prices without competitive response on another product line. The controller proposes... View Details
      Keywords: Activity Based Costing and Management; Competition; Profit; Product; Consumer Products Industry
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      Kaplan, Robert S. "Wilkerson Company." Harvard Business School Case 101-092, March 2001. (Revised August 2003.)
      • March 2001 (Revised April 2001)
      • Case

      MiCRUS: Activity-Based Management for Business Turnaround

      By: Robert S. Kaplan, Jonathan B. Schiff and Stanley Abraham
      MiCRUS is a new company, spun off from IBM as a joint venture between IBM and Cirrus Logic to produce semiconductor wafers at world-class costs for its two parent companies. The senior management team needs to overcome the bureaucratic, internally focused culture that... View Details
      Keywords: Activity Based Costing and Management; Cost Management; Semiconductor Industry
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      Kaplan, Robert S., Jonathan B. Schiff, and Stanley Abraham. "MiCRUS: Activity-Based Management for Business Turnaround." Harvard Business School Case 101-070, March 2001. (Revised April 2001.)
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