Publications

Article

Management Accounting and Control: Lessons for and from the World's Tiniest Businesses

By: Srikant M. Datar, Marc J. Epstein and Kristi Yuthas

The article discusses skills microentrepreneurs need to manage and expand their businesses. After interviewing hundreds of microfinance clients around the globe, the authors were able to identify five tools drawn from management accounting where improved knowledge... View Details

Keywords: Governance Controls; Expansion; Business or Company Management; Microfinance; Cost Management; Risk Management; Budgets and Budgeting; Accounting; Opportunities

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November 1999
Background Note

Recognizing Revenues and Expenses: Realized and Earned

By: Robert S. Kaplan

Describes a key concept in financial accounting: choosing an appropriate revenue recognition point. The accrual process requires revenue recognition and expense matching for reporting on the value creation process of companies. Describes the two key criteria for... View Details

Keywords: Accounting Audits; Accrual Accounting; Cost Accounting; Budgets and Budgeting; Revenue; Profit; Cost Management; Value Creation; Competitive Strategy; Financial Statements; Accounting Industry

May 1999 (Revised August 1999)
Case

Victory Supermarkets: Expansion Strategy?

By: David E. Bell and Ann Leamon

Jay DiGeronimo, president of a 16-store supermarket chain, is trying to decide the timing and method for expanding his chain. The family-owned company could continue in a maintenance mode, with each family member running one store. It could expand slowly using a new... View Details

Keywords: Budgets and Budgeting; Cost vs Benefits; Trade; Investment; Market Entry and Exit; Supply Chain Management; Private Ownership; Competition; Expansion; Retail Industry

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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

01 Mar 2015
News

Feedback

budget competing with other projects. I don’t know the feedback use metrics on this application, but I’m hopeful management supports the platform’s further reach into the information maelstrom. I suspect every alum would want access to... View Details

Keywords: Business Schools & Computer & Management Training; Educational Services; Publishing Industries (except Internet); Information; Food Manufacturing; Manufacturing

21 Sep 2015
News

Rockin’ for a Cause

become casualties of California’s statewide budget cuts. “It introduced a new model of raising funds district-wide instead of school-by-school,” Scheel explains. “Because of that, PiE appeals not just to individual donors, but also to... View Details

23 Jan 2015
Research & Ideas

Oil Price Fallout: What Happens Next?

The last six years have proved just how fluid the international oil market is. And if recent support of the Keystone Pipeline by the U.S. House of Representatives and the Nebraska Supreme Court (which approved the pipeline's path through that state) are any indication,... View Details

Keywords: Re: Richard H.K. Vietor; Energy; Utilities

05 Jul 2006
Research & Ideas

Reinventing the Dowdy Savings Bond

before twelve months. More substantively, he proposes adding a line to the 1040 tax form that would allow filers to invest a part of their refund directly in the savings bond program, making it simpler for people to buy bonds. "We don't need any View Details

Keywords: by Julia Hanna; Banking; Financial Services

June 1995
Teaching Note

Basic Industries TN

By: Joseph L. Bower

Teaching Note for (9-313-121). View Details

Keywords: Policy; Capital Budgeting; Risk and Uncertainty; Organizations; Business Conglomerates; Technology; Construction Industry

Mar 2012
Article

Fixing What's Wrong with U.S. Politics

history shows it's not new. Moreover, sharp ideological battles have often proved highly productive in policy terms, delivering the best ideas from both sides. In the 1840s, for instance, state politicians who were deeply skeptical of government pushed hard for... View Details

Web

Staff | Information Technology

Setting Up Two-Step Verification Training Daily Work Resources that enable you to be productive both on and off campus. Adobe Creative Cloud Budgeting ChatGPT Edu Computer Upgrades Generative AI Tools at HBS Information Security Marketing... View Details

01 Mar 2012
News

School’s Financial Picture Brighter than Expected

HBS finished fiscal year 2011 with a stronger financial performance than expected despite the lingering effects of the recent recession. Revenue for the year July 1, 2010, to June 30, 2011, exceeded the budget by nearly 9 percent,... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services

01 Dec 2012
News

The Key to Innovation: Flexible Funding

business and other sectors so that we continue to produce and disseminate research and teaching materials with power in practice. To fulfill the School's enormous potential, a larger portion of the HBS annual budget will be invested in... View Details

Keywords: Robert Steven Kaplan

09 Jan 2006
Research & Ideas

What Really Drives Your Strategy?

Gilbert Gilbert: The same problem exists today. We have just talked to a large financial services firm that has spent millions of dollars building a formal resource allocation system, yet all their efforts have been at the very senior levels of management. The... View Details

Keywords: by Martha Lagace

Profile

Nabihah Sachedina

and strategic consequences. On the practical side: "All those finance and accounting classes I dreaded? Without them, I could never have managed a budget of that [the Commission's] size. I can say without uncertainty that before HBS,... View Details

May 1998 (Revised May 2001)
Case

Merchandising at Nine West Retail Stores

By: Ananth Raman and Colin S Welch

Describes the merchandising decision process (organization, structure, and incentives) at Nine West retail stores, a large footwear retailer in the United States. Also describes changes currently occurring at Nine West and thus provides a context in which students can... View Details

Keywords: Organizational Structure; Situation or Environment; Motivation and Incentives; Decision Making; Change; Budgets and Budgeting; Forecasting and Prediction; Brands and Branding; Marketing Strategy; Product Marketing; Retail Industry; Apparel and Accessories Industry; United States