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Show Results For
- All HBS Web
(11,770)
- People (26)
- News (2,487)
- Research (7,480)
- Events (67)
- Multimedia (133)
- Faculty Publications (5,504)
- May 2019
- Background Note
Sources of Capital for Black Entrepreneurs
By: Steven Rogers, Stanley Onuoha and Kayin Barclay
This note was written primarily for black entrepreneurs in order to help them raise capital. The second objective was to recognize the capital providers who are part of the solution to the problem of less than 2% of private equity capital and 1.7% of debt capital in... View Details
Rogers, Steven, Stanley Onuoha, and Kayin Barclay. "Sources of Capital for Black Entrepreneurs." Harvard Business School Background Note 319-117, May 2019.
- March 2012 (Revised January 2013)
- Case
Boston Children's Hospital: Measuring Patient Costs
By: Robert S. Kaplan, Mary L. Witkowski and Jessica A. Hohman
The case describes two pilot projects on applying activity-based costing to measuring the cost of treating patients. It presents process maps and financial data relating to the processes used during (1) an office visit to a plastic surgeon for three different diagnoses... View Details
Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management; Mathematical Methods; Health Industry
Kaplan, Robert S., Mary L. Witkowski, and Jessica A. Hohman. "Boston Children's Hospital: Measuring Patient Costs." Harvard Business School Case 112-086, March 2012. (Revised January 2013.)
- June 2009
- Teaching Note
Midland Energy Resources, Inc.: Cost of Capital (Brief Case)
By: Timothy A. Luehrman and Joel L. Heilprin
Teaching Note for 4129 View Details
- November 2024
- Article
The Health Costs of Cost Sharing
By: Amitabh Chandra, Evan Flack and Ziad Obermeyer
What happens when patients suddenly stop their medications? We study the health consequences of drug interruptions caused by large, abrupt, and arbitrary changes in price. Medicare’s prescription drug benefit as-if-randomly assigns 65-year-olds a drug budget as a... View Details
Chandra, Amitabh, Evan Flack, and Ziad Obermeyer. "The Health Costs of Cost Sharing." Quarterly Journal of Economics 139, no. 4 (November 2024): 2037–2082.
- 2010
- Book
Wealth and Justice: The Morality of Democratic Capitalism
By: Peter Wehner and Arthur C. Brooks
Popular opinion would have us believe that America's free market system is driven by greed and materialism, resulting in gross inequalities of wealth, destruction of the environment, and other social ills. Even proponents of capitalism often refer to the free market as... View Details
Wehner, Peter, and Arthur C. Brooks. Wealth and Justice: The Morality of Democratic Capitalism. Washington, DC: AEI Press, 2010.
- December 2015
- Teaching Note
Nextel Peru: Emerging Market Cost of Capital (Brief Case)
By: Luis M. Viceira and Joel L. Heilprin
- March 2012 (Revised December 2014)
- Case
Schön Klinik: Measuring Cost and Value
By: Robert S. Kaplan, Mary L. Witkowski and Jessica A. Hohman
The case illustrates how a leading German hospital group has invested deeply in the measurement of patient-level outcomes and costs, the foundations of a health care value framework. The company launches a pilot project to use time-driven activity-based costing (TDABC)... View Details
Keywords: Health Care; Costing; Activity-Based Costing; Hospitals; Activity Based Costing and Management; Value; Health Care and Treatment; Outcome or Result; Health Industry; Germany
Kaplan, Robert S., Mary L. Witkowski, and Jessica A. Hohman. "Schön Klinik: Measuring Cost and Value." Harvard Business School Case 112-085, March 2012. (Revised December 2014.)
- September 2014
- Article
Defining the Value of Proton Therapy Using Time-Driven Activity-Based Costing
By: N.G. Thaker, A.B. Guzman, Thomas W. Feeley, T.M. Jones, J.R. Incalcaterra, C. Kolom, S.J. Frank, L.S. Tatum, Ronald S. Walters, Scott B. Cantor, D.I. Rosenthal, A.S. Garden, G.B. Gunn, C.D. Fuller and M.B. Palmer
Technological innovations in radiation therapy (RT) have rapidly improved the quality of care for patients with head and neck cancer. Intensity-modulated proton therapy (MPT) holds promise of further improving outcomes compared with the current photon-based technique... View Details
Keywords: Time-Driven Activity-Based Costing; Health Care and Treatment; Technological Innovation; Activity Based Costing and Management
Thaker, N.G., A.B. Guzman, Thomas W. Feeley, T.M. Jones, J.R. Incalcaterra, C. Kolom, S.J. Frank, L.S. Tatum, Ronald S. Walters, Scott B. Cantor, D.I. Rosenthal, A.S. Garden, G.B. Gunn, C.D. Fuller, and M.B. Palmer. "Defining the Value of Proton Therapy Using Time-Driven Activity-Based Costing." Oncology Payers, no. 1 (September 2014): 22–28.
- 2021
- Book
The Heart of Business—Leadership Principles for the Next Era of Capitalism
By: Hubert Joly and Caroline Lambert
A remarkable turnaround by a leader with a remarkable philosophy: Find your noble purpose. Put people at the center. Unleash human magic.
"It was fall in Minnesota. It was getting cold and we were supposed to die." This is how Hubert Joly describes the early,... View Details
"It was fall in Minnesota. It was getting cold and we were supposed to die." This is how Hubert Joly describes the early,... View Details
Keywords: Capitalism; Leadership; Mission and Purpose; Business and Stakeholder Relations; Leading Change
Joly, Hubert, and Caroline Lambert. The Heart of Business—Leadership Principles for the Next Era of Capitalism. Boston, MA: Harvard Business Review Press, 2021.
- September 2013
- Case
Boston Children's Hospital: Measuring Patient Costs (Abridged)
By: Robert S. Kaplan
The case describes a pilot project on applying activity-based costing to measure the cost of treating patients. After an overview of Boston Children's Hospital and its local health care market environment, the case presents process maps and financial data relating to... View Details
Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management
Kaplan, Robert S. "Boston Children's Hospital: Measuring Patient Costs (Abridged)." Harvard Business School Case 914-407, September 2013.
- 2013
- Working Paper
Do Strict Capital Requirements Raise the Cost of Capital? Banking Regulation and the Low Risk Anomaly
By: Malcolm Baker and Jeffrey Wurgler
Minimum capital requirements are a central tool of banking regulation. Setting them balances a number of factors, including any effects on the cost of capital and in turn the rates available to borrowers. Standard theory predicts that, in perfect and efficient capital... View Details
Keywords: Risk and Uncertainty; Cost of Capital; Capital Markets; Banks and Banking; Banking Industry; United States
Baker, Malcolm, and Jeffrey Wurgler. "Do Strict Capital Requirements Raise the Cost of Capital? Banking Regulation and the Low Risk Anomaly." NBER Working Paper Series, No. 19018, May 2013.
- 10 Nov 2009
- Working Paper Summaries
Endowments, Fiscal Federalism, and the Cost of Capital for States: Evidence from Brazil, 1891-1930
- Article
A Field Experiment on Search Costs and the Formation of Scientific Collaborations
By: Kevin Boudreau, Tom Brady, Ina Ganguli, Patrick Gaule, Eva C. Guinan, Anthony Hollenberg and Karim R. Lakhani
We present the results of a field experiment conducted at Harvard Medical School to understand the extent to which search costs affect matching among scientific collaborators. We generated exogenous variation in search costs for pairs of potential collaborators by... View Details
Keywords: Search Costs; Cost; Marketplace Matching; Groups and Teams; Science; Collaborative Innovation and Invention
Boudreau, Kevin, Tom Brady, Ina Ganguli, Patrick Gaule, Eva C. Guinan, Anthony Hollenberg, and Karim R. Lakhani. "A Field Experiment on Search Costs and the Formation of Scientific Collaborations." Review of Economics and Statistics 99, no. 4 (October 2017): 565–576.
- Article
Dissecting Costs of CT Study: Application of TDABC (Time-driven Activity-based Costing) in a Tertiary Academic Center
By: Robert S. Kaplan, Yoshimi Anzai, Marta E. Heilbrun, Derek Haas, Luca Boi, Kirk Moshre, Satoshi Minoshima and Vivian S. Lee
The lack of understanding the true costs (not charges) of delivering health care services poses tremendous challenges in the containment of health care costs. In this study, we applied an established cost accounting method, time-driven activity-based costing (TDABC),... View Details
Keywords: Healthcare Costs; Medical Imaging; Computed Tomography; Activity-Based Costing; Cost Accounting; Activity Based Costing and Management; Health Care and Treatment; Performance Efficiency; Health Industry
Kaplan, Robert S., Yoshimi Anzai, Marta E. Heilbrun, Derek Haas, Luca Boi, Kirk Moshre, Satoshi Minoshima, and Vivian S. Lee. "Dissecting Costs of CT Study: Application of TDABC (Time-driven Activity-based Costing) in a Tertiary Academic Center." Academic Radiology 24, no. 2 (February 2017): 200–208.
- March 1997
- Article
Transactions Costs and Capital Structure Choice: Evidence from Financially Distressed Firms
By: S. C. Gilson
This study provides evidence that transactions costs discourage debt reductions by financially distressed firms when they restructure their debt out of court. As a result, these firms remain highly leveraged and one-in-three subsequently experience financial distress.... View Details
Keywords: Cost; Capital Structure; Decision Choices and Conditions; Information; Finance; Business Ventures
Gilson, S. C. "Transactions Costs and Capital Structure Choice: Evidence from Financially Distressed Firms." Journal of Finance 52, no. 1 (March 1997): 161–196. (Abstracted in Contemporary Finance Digest 1 (autumn 1997))
- October 2023
- Article
Health System Perspective on Cost for Delivering a Decision Aid for Prostate Cancer Using Time-Driven Activity-Based Costing
By: David R. Ho, Robert S. Kaplan, Jonathan Bergman, David F. Penson, Benjamin Waterman, Kristin C. Williams, Jefersson Villatoro, Lorna Kwan and Christopher S. Saigal
Previsit decision aids (DAs) have been shown to improve decisional quality. But the cost to deploy a DA has not been previously estimated. We interviewed or observed relevant personnel at three institutions that had implemented DA programs for men with prostate cancer.... View Details
Keywords: Time-Driven Activity-Based Costing; Health Care and Treatment; Cost Accounting; Health Industry
Ho, David R., Robert S. Kaplan, Jonathan Bergman, David F. Penson, Benjamin Waterman, Kristin C. Williams, Jefersson Villatoro, Lorna Kwan, and Christopher S. Saigal. "Health System Perspective on Cost for Delivering a Decision Aid for Prostate Cancer Using Time-Driven Activity-Based Costing." Medical Care 61, no. 10 (October 2023): 681–688.
- February 8, 2022
- Article
Time-Driven Activity-Based Cost Comparison of Treating Five Acute, Low-Severity Conditions
By: Alan Yang, Andy Hung-Yi Lee, Joseph W. Kopp, Katherine D. Rose, Adam M. Licurse, Philip D. Anderson and Robert S. Kaplan
In 2017, patients made 145 million visits to emergency departments (EDs), generating $76.3 billion in charges. About a third of ED visits, however, were for conditions that were treatable in lower-resourced settings. We used time-driven activity-based costing (TDABC)... View Details
Keywords: Time-Driven ABC; Health Care Costs; Activity Based Costing and Management; Health Care and Treatment
Yang, Alan, Andy Hung-Yi Lee, Joseph W. Kopp, Katherine D. Rose, Adam M. Licurse, Philip D. Anderson, and Robert S. Kaplan. "Time-Driven Activity-Based Cost Comparison of Treating Five Acute, Low-Severity Conditions." NEJM Catalyst (February 8, 2022).
- Article
A Cost Comparison of Cataract Surgeries in Three Countries—United States, India, and Nepal
By: Jiayin Xue, John Hinkle, Mary-Grace Reeves, Luo Luo Zheng, Vengadesan Natarajan, Shyam Vyas, Radhika Upreti Oli, Matt Oliva, Robert S. Kaplan, Arnold Milstein, Geoff Tabin, Jeffrey L. Goldberg and Kevin Schulman
U.S.-based cataract surgeries are costly compared with those performed in high-quality Indian and Nepalese eye centers. The authors used time-driven activity-based costing to evaluate phacoemulsification surgery across four sites: a U.S.-based academic hospital... View Details
Keywords: Time-Driven Activity-Based Costing; Cost Accounting; Health Care and Treatment; Health Industry; India; Nepal; United States
Xue, Jiayin, John Hinkle, Mary-Grace Reeves, Luo Luo Zheng, Vengadesan Natarajan, Shyam Vyas, Radhika Upreti Oli, Matt Oliva, Robert S. Kaplan, Arnold Milstein, Geoff Tabin, Jeffrey L. Goldberg, and Kevin Schulman. "A Cost Comparison of Cataract Surgeries in Three Countries—United States, India, and Nepal." NEJM Catalyst Innovations in Care Delivery 2, no. 9 (September 2021).
- Article
Big Other: Surveillance Capitalism and the Prospects of an Information Civilization
By: Shoshana Zuboff
This article describes an emergent logic of accumulation in the networked sphere, 'surveillance capitalism,' and considers its implications for 'information civilization.' The institutionalizing practices and operational assumptions of Google Inc. are the... View Details
Keywords: Surveillance Capitalism; Big Data; Google; Information Society; Privacy; Internet Of Everything; Rights; Economic Systems; Analytics and Data Science; Internet and the Web; Ethics
Zuboff, Shoshana. "Big Other: Surveillance Capitalism and the Prospects of an Information Civilization." Journal of Information Technology 30, no. 1 (March 2015): 75–89.
- April–May 2021
- Article
The Effect of Retaliation Costs on Employee Whistleblowing
By: Jonas Heese and Gerardo Pérez Cavazos
We use large increases in unemployment insurance (UI) benefits to study the effects of expected retaliation costs on employee whistleblowing. Increases in UI benefits reduce the costs that arise from a job loss, one of the costliest forms of retaliation. We find that... View Details
Keywords: Employee Whistleblowing; Retaliation Costs; Labor Unemployment Insurance; Workplace Safety Inspections
Heese, Jonas, and Gerardo Pérez Cavazos. "The Effect of Retaliation Costs on Employee Whistleblowing." Art. 101385. Journal of Accounting & Economics 71, nos. 2-3 (April–May 2021).