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- All HBS Web
(2,267)
- People (2)
- News (415)
- Research (1,545)
- Events (1)
- Multimedia (1)
- Faculty Publications (398)
- February 1996 (Revised November 2003)
- Case
Indianapolis: Activity-Based Costing of City Services (A)
By: Robert S. Kaplan
A new administration in the City of Indianapolis is initially determined to privatize many municipal services. Before taking this action, however, the city managers want to know the current cost of performing these services with the municipal workers. Existing... View Details
Keywords: Cost Management; Public Sector; Activity Based Costing and Management; Service Delivery; Privatization; City; Indianapolis
Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (A)." Harvard Business School Case 196-115, February 1996. (Revised November 2003.)
- October 1988 (Revised June 1993)
- Case
Siemens Electric Motor Works (A): Process-Oriented Costing
Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details
Cooper, Robin, and Karen Wruck. "Siemens Electric Motor Works (A): Process-Oriented Costing." Harvard Business School Case 189-089, October 1988. (Revised June 1993.)
- November 2000 (Revised November 2002)
- Case
Activity-Based Management at W.S. Industries (A)
By: V.G. Narayanan and Sanjay Pothen
W.S. Industries undertakes the design and implementation of an activity based costing (ABC) system, and the ABC information empowers workers to make process improvement decisions. Workers' incentive pay is tied to cost savings from process improvements. View Details
Keywords: Activity Based Costing and Management; Motivation and Incentives; Performance Evaluation; Organizational Change and Adaptation; Knowledge Management; Energy Industry; India
Narayanan, V.G., and Sanjay Pothen. "Activity-Based Management at W.S. Industries (A)." Harvard Business School Case 101-062, November 2000. (Revised November 2002.)
- April 1997
- Background Note
Using ABC to Manage Customer Mix and Relationships
By: Robert S. Kaplan
Describes applying activity-based costing to manage customer relationships. Links cost-to-serve to net margins earned with individual customers. View Details
Kaplan, Robert S. "Using ABC to Manage Customer Mix and Relationships." Harvard Business School Background Note 197-094, April 1997.
- 2023
- Article
Probabilistically Robust Recourse: Navigating the Trade-offs between Costs and Robustness in Algorithmic Recourse
By: Martin Pawelczyk, Teresa Datta, Johannes van-den-Heuvel, Gjergji Kasneci and Himabindu Lakkaraju
As machine learning models are increasingly being employed to make consequential decisions in real-world settings, it becomes critical to ensure that individuals who are adversely impacted (e.g., loan denied) by the predictions of these models are provided with a means... View Details
Pawelczyk, Martin, Teresa Datta, Johannes van-den-Heuvel, Gjergji Kasneci, and Himabindu Lakkaraju. "Probabilistically Robust Recourse: Navigating the Trade-offs between Costs and Robustness in Algorithmic Recourse." Proceedings of the International Conference on Learning Representations (ICLR) (2023).
- April 1996 (Revised April 1996)
- Case
Activity-Based Management at Stream International
By: Robert S. Kaplan and Norman Klein
Stream International's Crawfordsville, Indiana facilities undertake the design and implementation of an activity-based costing project. After analyzing the costs assigned to 161 work activities, Crawfordsville managers present five proposals for change based on ABM... View Details
Keywords: Organizational Change and Adaptation; Change Management; Activity Based Costing and Management; Indiana
Kaplan, Robert S., and Norman Klein. "Activity-Based Management at Stream International." Harvard Business School Case 196-134, April 1996. (Revised April 1996.)
- 16 Jun 2023
- Blog Post
Actively Addressing Unconscious Bias in Recruiting
financial gains of diversity are not limited to venture capital but also expand to goods and service-based businesses. Addressing Unconscious Bias in Recruiting There are excellent resources to help train your View Details
Keywords: All Industries
- May–June 1991
- Article
Profit Priorities from Activity-Based Costing
By: Robin Cooper and Robert S. Kaplan
Cooper, Robin, and Robert S. Kaplan. "Profit Priorities from Activity-Based Costing." Harvard Business Review 69, no. 3 (May–June 1991): 130–135.
- Web
Annual Cost of Attendance - MBA
12-month lease. If you live off campus, or stay for a summer program, you will need to cover the additional three (3) months’ rent, as well as utilities and monthly expenses. Federal Student Aid According to Federal regulations, total... View Details
- 2013
- Working Paper
Where do the Most Active Customers Originate and How Can Firms Keep Them Engaged?
By: Clarence Lee, E. Ofek and Thomas Steenburgh
In this paper, we study how firms offering Web services can acquire and develop an active customer base. We focus on two basic questions. First, how does the method of customer acquisition affect the way customers use the service to meet their own needs and to interact... View Details
- 2011
- Case
Xinxing Ductile Iron Pipes: Transforming the Management Control System in Time of Crisis
By: Ning Jia, F. Warren McFarlan and Xiaohui Li
Xinxing Ductile Iron Pipes Co. is a Chinese state-owned enterprise (SOE) that manufactures cast pipe products and steel products. The company had grown to become a dominant player in the ductile iron pipe industry, holding more than 40% domestic market share and nearly... View Details
Jia, Ning, F. Warren McFarlan, and Xiaohui Li. "Xinxing Ductile Iron Pipes: Transforming the Management Control System in Time of Crisis." Tsinghua University Case, 2011.
- March 2006 (Revised April 2009)
- Case
Tecsis: A Global Cleantech Venture Based in Brazil
Bento Koike, founder and CEO of Tecsis Ltda., is facing a number of important decisions. With ups and downs typical of self-funded start-ups, Tecsis has grown to about 1,500 people and over $50 million in revenues with one major customer. Tecsis, located in Brazil, is... View Details
Keywords: Globalized Firms and Management; Cost vs Benefits; Diversification; Emerging Markets; Entrepreneurship; Environmental Sustainability; Volatility; Green Technology Industry; Brazil; United States
Isenberg, Daniel J., and Ventura Pobre. "Tecsis: A Global Cleantech Venture Based in Brazil." Harvard Business School Case 806-135, March 2006. (Revised April 2009.)
- August 23, 2018
- Article
Using a New EHR System to Increase Patient Engagement, Improve Efficiency, and Decrease Cost
By: Katy French, Barbra Bryce Speer, Alexis B. Guzman, Tayab Andrabi, Iris Recinos, Keith A. Shook, James R. Incalcaterra, John C. Frenzel and Thomas W. Feeley
Patients and providers are frustrated with seemingly endless data entry. We used our patients’ vested interest in their own health care by actively engaging them in the entry of their own medical information into the EHR. Prior to the implementation of the new EHR we... View Details
Keywords: Health Care and Treatment; Analytics and Data Science; Performance Efficiency; Cost Management
French, Katy, Barbra Bryce Speer, Alexis B. Guzman, Tayab Andrabi, Iris Recinos, Keith A. Shook, James R. Incalcaterra, John C. Frenzel, and Thomas W. Feeley. "Using a New EHR System to Increase Patient Engagement, Improve Efficiency, and Decrease Cost." NEJM Catalyst (August 23, 2018).
- November 1997 (Revised May 1998)
- Teaching Note
Indianapolis: Activity-Based Costing of City Services (A) and (B) TN
By: Robert S. Kaplan
Teaching Note for (9-196-115) and (9-196-117). View Details
- April 2002
- Article
Internal Capital Markets and Firm-Level Compensation Incentives for Division Managers
By: Julie Wulf
Do multidivisional firms structure compensation contracts for division managers to mitigate incentive problems in their internal capital markets? I find evidence that compensation and investment incentives are substitutes: firms providing a stronger link to firm... View Details
Keywords: Capital Markets; Executive Compensation; Capital Budgeting; Motivation and Incentives; Profit; Decisions; Resource Allocation; Performance; Investment; Contracts
Wulf, Julie. "Internal Capital Markets and Firm-Level Compensation Incentives for Division Managers." Journal of Labor Economics 20, no. 2 (April 2002): S219–S262.
- Web
Latin America - Global Activities 2021
frequently encountered other leaders who share her experience and her perspective as a woman and a mother. That’s why one particular case, “Karen Bruck: Growing Managers at... View Details
- 24 Sep 2018
- Research & Ideas
How Cost Accounting is Improving Healthcare in Rural Haiti
in rural Haiti. Using a costing system developed at Harvard Business School, researchers found that the cost of care varied dramatically from clinic to clinic. The research and... View Details
- Web
Actively Addressing Unconscious Bias in Recruiting - Recruiting
Insights & Advice 16 Jun 2023 Actively Addressing Unconscious Bias in Recruiting Becca Carnahan & Christopher Moore Author HBS Team tag All Industries All Locations Diversity, Inclusion, & Belonging Recruiting Advice Recruiting Strategies... View Details
- January 2018
- Case
Partners In Health: Costing Primary Care in Haiti
By: Robert S. Kaplan and Mahek A. Shah
Partners in Health, a global NGO focused on delivering health care to residents of rural underserved communities, conducts a project on the cost of primary care at five sites in the Central Highlands of Haiti. It devises a simple approach for tracking the resources... View Details
Keywords: Global Health; Public Health; Health Care and Treatment; Activity Based Costing and Management; Cost Accounting; Rural Scope; Health Industry; Haiti
Kaplan, Robert S., and Mahek A. Shah. "Partners In Health: Costing Primary Care in Haiti." Harvard Business School Case 118-051, January 2018.
- February 2019
- Article
Who Benefits Most in Disease Management Programs: Improving Target Efficiency
By: Timothy Simcoe, Maryaline Catillon and Paul Gertler
Disease management programs aim to reduce cost by improving the quality of care for chronic diseases. Evidence of their effectiveness is mixed. Reducing health care spending sufficiently to cover program costs has proved particularly challenging. This study uses a... View Details
Keywords: Health Economics; Target Efficiency; Diabetes; Disease Management; Program Evaluation; Heterogeneity; Economics; Health; Quality; Health Care and Treatment; Cost Management; Health Industry
Simcoe, Timothy, Maryaline Catillon, and Paul Gertler. "Who Benefits Most in Disease Management Programs: Improving Target Efficiency." Health Economics 28, no. 2 (February 2019): 189–203.