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  • All HBS Web  (3,924)
    • People  (3)
    • News  (395)
    • Research  (2,969)
    • Events  (28)
    • Multimedia  (18)
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  • December 1994
  • Background Note

Cost System Analysis

By: Robert S. Kaplan
Describes six characteristics of cost systems: standard vs. actual costs; job-order vs. process costing; variable vs. full costs; disaggregate vs. aggregate cost accumulation; and specific vs. average rates for labor and overhead. A rewritten version of an earlier... View Details
Keywords: Cost; Analysis; System
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Kaplan, Robert S. "Cost System Analysis." Harvard Business School Background Note 195-181, December 1994.
  • May 1979 (Revised August 2013)
  • Background Note

Financial Analysis of Real Property Investments

By: William J. Poorvu
Develops a conceptual framework for financial analysis of real estate investments, taking into consideration the necessity for baseline data, project trends, and forecast discontinuities. View Details
Keywords: Forecasting and Prediction; Investment Return; Trends; Real Estate Industry; Financial Services Industry
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Poorvu, William J. "Financial Analysis of Real Property Investments." Harvard Business School Background Note 379-193, May 1979. (Revised August 2013.)
  • August 2020 (Revised December 2020)
  • Background Note

A Note on Ethical Analysis

By: Nien-hê Hsieh
To engage in ethical analysis is to answer such questions as “What is the right thing to do?” “What does it mean to be a good person?” “How should I live my life?” Ethical analysis, on its own, is often not adequate for doing the right thing or being a good... View Details
Keywords: Ethics; Framework; Decision Making; Prejudice and Bias
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Hsieh, Nien-hê. "A Note on Ethical Analysis." Harvard Business School Background Note 321-038, August 2020. (Revised December 2020.)
  • 2007
  • Text Book

Business Analysis and Valuation: Using Financial Statements

By: Paul M. Healy and Krishna G. Palepu
Financial statements are the basis for a wide range of business analysis. Managers, securities analysts, bankers, and consultants all use them to make business decisions. There is strong demand among business students for course materials that provide a framework for... View Details
Keywords: Valuation; Framework; Decision Choices and Conditions; Financial Statements
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Healy, Paul M., and Krishna G. Palepu. Business Analysis and Valuation: Using Financial Statements. 4th ed. Mason, OH: Thomson South-Western, 2007.
  • Research Summary

Managerial Decision Analysis

By: David E. Bell
David E. Bell and Arthur Schleifer, Jr. are concluding a multiyear project aimed at producing more field-oriented case material for the Managerial Economics course, specifically, materials on decision, data, and risk analysis. A series of case- and textbooks (with... View Details
  • December 1978 (Revised November 1985)
  • Background Note

Economic Cost-Benefit Analysis

By: James E. Austin
Keywords: Cost vs Benefits
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Austin, James E. "Economic Cost-Benefit Analysis." Harvard Business School Background Note 379-073, December 1978. (Revised November 1985.)
  • August 2016 (Revised November 2019)
  • Case

eSig: Growth Analysis

By: Mark Roberge and Tom Eisenmann
eSig, an early-stage startup, offers an electronic signature application as a "freemium" product, i.e., users can upgrade from a free basic version to a premium version by paying a subscription fee. Using 9 months of data from 50,000 user activations (available as a... View Details
Keywords: Esignature; Computer Software; Business or Company Management; Marketing Channels; Applications and Software; Business Startups; Computer Industry
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Roberge, Mark, and Tom Eisenmann. "eSig: Growth Analysis." Harvard Business School Case 817-009, August 2016. (Revised November 2019.)
  • May 2008
  • Exercise

Stakeholder Analysis Tool

By: Lynda M. Applegate
This exercise enables users to: identify stakeholders and analyze their interests and expectations; categorize interests and expectations based on importance; and develop an action plan. View Details
Keywords: Management Analysis, Tools, and Techniques; Planning; Interests; Segmentation
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Applegate, Lynda M. "Stakeholder Analysis Tool." Harvard Business School Exercise 808-161, May 2008.
  • March 2004
  • Tutorial

Variance Analysis Tutorial

By: David F. Hawkins and Jacob Cohen
An interactive tutorial on variance analysis, flexible budgets, and overhead allocation. View Details
Keywords: Mathematical Methods
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"Variance Analysis Tutorial." Harvard Business School Tutorial 104-709, March 2004.
  • 2025
  • Other Teaching and Training Material

Strategic Financial Analysis

By: Suraj Srinivasan
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Srinivasan, Suraj. "Strategic Financial Analysis." 2025.
  • April 1995
  • Background Note

Growth Rate Analysis

By: David F. Hawkins
Keywords: Growth and Development
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Hawkins, David F. "Growth Rate Analysis." Harvard Business School Background Note 195-179, April 1995.
  • February 2004 (Revised November 2012)
  • Exercise

Capital Investment Analysis

By: Dwight B. Crane and Josh Lerner
Teaches techniques of evaluating investment alternatives. A rewritten version of an earlier exercise. View Details
Keywords: Financial Management; Investment Return
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Crane, Dwight B., and Josh Lerner. "Capital Investment Analysis." Harvard Business School Exercise 204-140, February 2004. (Revised November 2012.)
  • October 1995 (Revised January 1997)
  • Background Note

Stonehaven, Inc.: Analysis

By: H. Kent Bowen and Roy D. Shapiro
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Bowen, H. Kent, and Roy D. Shapiro. "Stonehaven, Inc.: Analysis." Harvard Business School Background Note 696-076, October 1995. (Revised January 1997.)
  • 1983
  • Article

Cost-Benefit Analysis Defended

By: Dutch Leonard and Richard Zeckhauser
Keywords: Cost vs Benefits; Mathematical Methods
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Leonard, Dutch, and Richard Zeckhauser. "Cost-Benefit Analysis Defended." QQ: Report from the Center for Philosophy and Public Policy 3, no. 3 (1983).
  • 23 Mar 2023
  • News

SVB Crash Analysis

HBS faculty members and other experts across Harvard reflect on the collapse of Silicon Valley Bank and the state of the banking industry. How ‘Payment Banks’ Could Prevent the Next Bank Collapse Professor Mihir Desai writes in Harvard Business Review that to shore up... View Details
  • Video

Financial Analysis & Valuation for Lawyers

  • Video

Financial Analysis & Valuation for Lawyers

  • September 1960 (Revised August 1983)
  • Background Note

Note on Financial Analysis

Serves as an introduction to funds flows and ratio analysis. Includes basic discussion of these tools as assists in the analyst's or manager's job. Supplementary material includes problem set and answers. View Details
Keywords: Analysis; Investment
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Helfert, Erich A. "Note on Financial Analysis." Harvard Business School Background Note 206-047, September 1960. (Revised August 1983.)
  • Fast Answer

Tax news and analysis

Multimedia Center platforms, and Statements and Announcements of the IRS. Tax Policy Center (TPC): News and analysis from this joint venture of the Urban Institute and Brookings Institution. The Center is made up of nationally... View Details
  • December 2022
  • Technical Note

Risks and Opportunities from the Transition to a Low Carbon Economy: A Business Analysis Framework

By: George Serafeim
The transition to a low carbon economy introduces many risks and opportunities for businesses. Risks emerge from regulatory actions, such as carbon taxes and cap and trade systems, technological innovation that develop alternatives for customers making existing... View Details
Keywords: Risk Assessment; Opportunities; Environmental Sustainability; Carbon Footprint; Risk Management; Competitive Dynamics; Business Analysis; Climate Change; Accounting; Finance; Valuation; Business and Shareholder Relations; Technological Innovation; Transition; Product Positioning; Renewable Energy; Analysis
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Serafeim, George. "Risks and Opportunities from the Transition to a Low Carbon Economy: A Business Analysis Framework." Harvard Business School Technical Note 123-014, December 2022.
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