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Show Results For
- All HBS Web
(6,301)
- People (3)
- News (1,207)
- Research (4,498)
- Events (35)
- Multimedia (67)
- Faculty Publications (2,928)
- 1998
- Book
Understanding Costs
By: W. J. Bruns Jr., R. S. Kaplan, R. Cooper, A. Schleifer Jr. and Donella Marie Rapier
Keywords: Cost
Bruns, W. J., Jr., R. S. Kaplan, R. Cooper, A. Schleifer Jr., and Donella Marie Rapier. Understanding Costs. Business Fundamentals . Boston, MA: Harvard Business School Press, 1998.
- November 1992 (Revised April 1993)
- Background Note
Accounting for Indirect Costs
By: William J. Bruns Jr.
An introduction to processes by which indirect costs are first assigned to cost centers and then assigned to products or services produced. A simple schematic illustrates how expenditures are assigned to service centers or production centers, service centers to... View Details
Bruns, William J., Jr. "Accounting for Indirect Costs." Harvard Business School Background Note 193-070, November 1992. (Revised April 1993.)
- November 1980 (Revised July 1981)
- Background Note
Cost Structures
Sandretto, Michael J. "Cost Structures." Harvard Business School Background Note 181-058, November 1980. (Revised July 1981.)
- 2014
- Book
Cost Accounting: A Managerial Emphasis
By: Charles T. Horngren, Srikant M. Datar and Madhav Rajan
Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of "different costs for different... View Details
Horngren, Charles T., Srikant M. Datar, and Madhav Rajan. Cost Accounting: A Managerial Emphasis. 15th ed. Prentice Hall, 2014.
- September 2004 (Revised January 2006)
- Tutorial
Introduction to Cost Accounting Systems
By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Covers the basics of cost system design, demonstrating in a clear, step-by-step fashion how costs are assigned to cost objects. Key concepts include direct and indirect costs, two-stage allocation, cost pools, and cost drivers. Also provides a brief review of several... View Details
- January 1996
- Background Note
Standard Costs and Variance Analysis
In an introduction to standard costs and cost variances, discussion, formulae, and examples explore the idea of comparing actual costs to those that were expected. View Details
Keywords: Cost Accounting
Rapier, Donella. "Standard Costs and Variance Analysis." Harvard Business School Background Note 196-121, January 1996.
- 2018
- Book
Horngren's Cost Accounting: A Managerial Emphasis
By: Srikant M. Datar and Madhav Rajan
Horngren’s Cost Accounting defines the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of “different costs for... View Details
Datar, Srikant M., and Madhav Rajan. Horngren's Cost Accounting: A Managerial Emphasis. 16th ed. Pearson Education, 2018.
- October 1991 (Revised May 1993)
- Background Note
Brief Introduction to Cost Accounting
By: William J. Bruns Jr.
Introduces the reasons for and basics of cost accounting and cost management systems. Simple definitions of forms used in cost accounting are included. Cost behavior is discussed. Questions to which answers are needed when analyzing or designing a cost system are... View Details
Bruns, William J., Jr. "Brief Introduction to Cost Accounting." Harvard Business School Background Note 192-068, October 1991. (Revised May 1993.)
- 05 Jul 2006
- Working Paper Summaries
Time-Driven Activity-Based Costing
- 19 May 2022
- News
Cost of Capital
- Article
Total Cost Control in Project Management via Satisficing
By: Joel Goh and Nicholas G. Hall
We consider projects with uncertain activity times and the possibility of expediting, or crashing, them. Activity times come from a partially specified distribution within a family of distributions. This family is described by one or more of the following details about... View Details
Keywords: Project Management; Time And Cost Control; Robust Optimization; Satisficing; Linear Decision Rule; PERT; Management; Cost Management; Projects
Goh, Joel, and Nicholas G. Hall. "Total Cost Control in Project Management via Satisficing." Management Science 59, no. 6 (June 2013): 1354–1372.
- Article
Managing Healthcare Costs and Value
By: Robert S. Kaplan, Michael E. Porter and Mark L. Frigo
Rising health care costs are a major global challenge. A number of factors contribute to this trend, including aging populations and medical technology. But an underlying and misunderstood source of health care’s escalating costs has been the inability of health care... View Details
Kaplan, Robert S., Michael E. Porter, and Mark L. Frigo. "Managing Healthcare Costs and Value." Strategic Finance 98, no. 7 (January 2017): 24–33.
- October 2000 (Revised April 2001)
- Case
Cost of Capital at Ameritrade
By: Mark L. Mitchell and Erik Stafford
Ameritrade Holding Corp. is planning large marketing and technology investments to improve the company's competitive position in deep-discount brokerage by taking advantage of emerging economies of scale. In order to evaluate whether the strategy would generate... View Details
Keywords: Developing Countries and Economies; Asset Pricing; Cash Flow; Cost of Capital; Investment; Marketing; Mathematical Methods; Competition; Information Technology; Internet and the Web; Financial Services Industry
Mitchell, Mark L., and Erik Stafford. "Cost of Capital at Ameritrade." Harvard Business School Case 201-046, October 2000. (Revised April 2001.)
- November 2004
- Article
Time-Driven Activity-Based Costing
By: Robert S. Kaplan and Steven R. Anderson
Keywords: Activity Based Costing and Management
Kaplan, Robert S., and Steven R. Anderson. "Time-Driven Activity-Based Costing." Harvard Business Review 82, no. 11 (November 2004): 131–138.
- December 2013
- Article
Measuring the Value of Process Improvement Initiatives in a Preoperative Assessment Center using Time-driven Activity-based Costing
By: Katy E. French, Heidi W. Albright, John C. Frenzel, James R. Incalcaterra, Augustin C. Rubio, Jessica F. Jones and Thomas W. Feeley
Background: The value and impact of process improvement initiatives are difficult to quantify. We describe the use of time-driven activity-based costing(TDABC)in a clinical setting to quantify the value of process improvements in terms of cost, time and personnel... View Details
Keywords: Quality Improvement; Value Agenda; Time-Driven Activity-Based Costing; Accounting; Health; Measurement and Metrics; Value; Health Industry; North and Central America
French, Katy E., Heidi W. Albright, John C. Frenzel, James R. Incalcaterra, Augustin C. Rubio, Jessica F. Jones, and Thomas W. Feeley. "Measuring the Value of Process Improvement Initiatives in a Preoperative Assessment Center using Time-driven Activity-based Costing." Healthcare: The Journal of Delivery Science and Innovation 1, nos. 3-4 (December 2013): 136–142.
- Article
The Relationship Between Workplace Stressors and Mortality and Health Costs in the United States
By: Joel Goh, Jeffrey Pfeffer and Stefanos A. Zenios
Even though epidemiological evidence links specific workplace stressors to health outcomes, the aggregate contribution of these factors to overall mortality and health spending in the United States is not known. In this paper, we build a model to estimate the excess... View Details
Goh, Joel, Jeffrey Pfeffer, and Stefanos A. Zenios. "The Relationship Between Workplace Stressors and Mortality and Health Costs in the United States." Management Science 62, no. 2 (February 2016): 608–628.
- 2013
- Working Paper
The Impact of Conformance and Experiential Quality on Healthcare Cost and Clinical Performance
By: Claire Senot, Aravind Chandrasekaran, Peter T. Ward and Anita L. Tucker
The quality of operational processes is an important driver of performance in hospitals. In particular, processes that reliably deliver both evidence-based and patient-centered care, which we call conformance and experiential quality, respectively, have been argued to... View Details
Keywords: Healthcare; Experiential Quality; Conformance Quality; Clinical Outcomes; Cost Efficiency; Quality; Service Operations; Health Care and Treatment; Performance; Outcome or Result; Health Industry
Senot, Claire, Aravind Chandrasekaran, Peter T. Ward, and Anita L. Tucker. "The Impact of Conformance and Experiential Quality on Healthcare Cost and Clinical Performance." Harvard Business School Working Paper, No. 14-024, September 2013.
- 2014
- Working Paper
The Cost of Friendship
By: Paul A. Gompers, Vladimir Mukharlyamov and Yuhai Xuan
We investigate how personal characteristics affect people's desire to collaborate and whether this attraction enhances or detracts from performance in venture capital. We find that venture capitalists who share the same ethnic, educational, or career background are... View Details
Gompers, Paul A., Vladimir Mukharlyamov, and Yuhai Xuan. "The Cost of Friendship." Working Paper, 2014.
- November 1980 (Revised December 1982)
- Background Note
Cost Systems Analysis
Sandretto, Michael J. "Cost Systems Analysis." Harvard Business School Background Note 181-059, November 1980. (Revised December 1982.)