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Publications

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    • Faculty Publications  (68)

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    • All HBS Web  (482)
      • Faculty Publications  (68)

      Cost AllocationRemove Cost Allocation →

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      • 1994
      • Other Unpublished Work

      Interest Allocation Rules and the Changing Cost of Debt Finance

      By: K. A. Froot and J. Hines
      Keywords: Corporation Taxation; Interest Deductibility; Cost of Capital; Taxation; Interest Rates; Borrowing and Debt; Corporate Finance
      Citation
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      Froot, K. A., and J. Hines. "Interest Allocation Rules and the Changing Cost of Debt Finance." Harvard University, 1994.
      • 1994
      • Other Unpublished Work

      Losing Interest: Interest Allocation Rules and the Cost of Debt Finance

      By: K. A. Froot and J. Hines
      Keywords: Accounting; Corporation Taxation; Interest Deductibility; Cost Of Capital; Corporate Finance; Borrowing and Debt; Financing and Loans; Interest Rates
      Citation
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      Froot, K. A., and J. Hines. "Losing Interest: Interest Allocation Rules and the Cost of Debt Finance." Harvard University, 1994.
      • December 1993 (Revised March 1995)
      • Case

      Medical Products Co.

      By: Robert H. Hayes
      In early 1990, the company is contemplating changes in its European plant network for producing hypodermic products, including the total production capacity to be provided, the number and location of plants over which to spread this capacity, and which products should... View Details
      Keywords: Factories, Labs, and Plants; Decision Making; Forecasting and Prediction; Cost; Production; Performance Capacity; Performance Effectiveness; Strategic Planning; Competitive Strategy; Health Industry; Medical Devices and Supplies Industry; Europe
      Citation
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      Hayes, Robert H. "Medical Products Co." Harvard Business School Case 694-065, December 1993. (Revised March 1995.)
      • May 1989
      • Teaching Note

      Tektronix: Portable Instruments Division (B), Teaching Note

      By: Robert S. Kaplan
      Teaching Note for (9-188-143). View Details
      Keywords: Production; Cost Management; System; Product; Resource Allocation; Management Practices and Processes; Electronics Industry
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      Kaplan, Robert S. "Tektronix: Portable Instruments Division (B), Teaching Note." Harvard Business School Teaching Note 189-055, May 1989.
      • winter 1989
      • Article

      Split-Awards Procurement and Innovation

      By: James J. Anton and Dennis A. Yao
      In many procurement settings, it is possible for a buyer to split a production award between suppliers. In this article, we develop a model of split-award procurement auctions in which the split choice is endogenous. We characterize the set of equilibrium bids and... View Details
      Keywords: Innovation and Invention; Auctions; Bids and Bidding; Cost; Supply Chain; Investment; Balance and Stability
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      Anton, James J., and Dennis A. Yao. "Split-Awards Procurement and Innovation." RAND Journal of Economics 20, no. 4 (winter 1989): 538–552. (Harvard users click here for full text.)
      • March 1987 (Revised July 1996)
      • Case

      Kansas City Zephyrs Baseball Club, Inc.

      By: Kenneth A. Merchant, Krishna G. Palepu and Joseph P. Mulloy
      Describes a dispute between the owners of the major league baseball teams and the players' union about the profitability of the baseball teams. The issue is important because of the ongoing collective bargaining negotiations. A consultant is brought in to decide... View Details
      Keywords: State Ownership; Compensation and Benefits; Entrepreneurship; For-Profit Firms; Accounting; Activity Based Costing and Management; Resource Allocation; Cost Accounting; Cost Management; Labor and Management Relations; Financial Management; Sports; Sports Industry; Kansas
      Citation
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      Merchant, Kenneth A., Krishna G. Palepu, and Joseph P. Mulloy. "Kansas City Zephyrs Baseball Club, Inc." Harvard Business School Case 187-088, March 1987. (Revised July 1996.)
      • October 1973
      • Article

      Variable and Self-Service Costs in Reciprocal Allocation Models

      By: Robert S. Kaplan
      Keywords: Cost
      Citation
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      Kaplan, Robert S. "Variable and Self-Service Costs in Reciprocal Allocation Models." Accounting Review 48 (October 1973): 738–748.
      • Research Summary

      Overview

      By: Reshmaan N. Hussam

      Engaged with field work in South Asia and East Africa, Professor Hussam places a focus on exploring questions with strong theoretical motivation in the economics literature as well as relevant downstream policy implications. Her research spans four broad interests.... View Details

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