Skip to Main Content
HBS Home
  • About
  • Academic Programs
  • Alumni
  • Faculty & Research
  • Baker Library
  • Giving
  • Harvard Business Review
  • Initiatives
  • News
  • Recruit
  • Map / Directions
Faculty & Research
  • Faculty
  • Research
  • Featured Topics
  • Academic Units
  • …→
  • Harvard Business School→
  • Faculty & Research→
  • Research
    • Research
    • Publications
    • Global Research Centers
    • Case Development
    • Initiatives & Projects
    • Research Services
    • Seminars & Conferences
    →
  • Publications→

Publications

Publications

Filter Results: (6,305) Arrow Down
Filter Results: (6,305) Arrow Down Arrow Up

Show Results For

  • All HBS Web  (6,305)
    • People  (3)
    • News  (1,207)
    • Research  (4,501)
    • Events  (35)
    • Multimedia  (67)
  • Faculty Publications  (2,931)

Show Results For

  • All HBS Web  (6,305)
    • People  (3)
    • News  (1,207)
    • Research  (4,501)
    • Events  (35)
    • Multimedia  (67)
  • Faculty Publications  (2,931)
← Page 42 of 6,305 Results →
  • February 1997 (Revised June 1999)
  • Background Note

Committed and Flexible Resources

By: Robert S. Kaplan
Stresses the difference between costs committed in advance of knowing actual demand (committed costs) and cost incurred proportional to demand. Committed costs appear fixed since their supply is independent of the amount actually used. Flexible resources are supplied... View Details
Keywords: Cost
Citation
Find at Harvard
Related
Kaplan, Robert S. "Committed and Flexible Resources." Harvard Business School Background Note 197-078, February 1997. (Revised June 1999.)
  • December 1998 (Revised January 1999)
  • Case

Carver Consulting Co.

By: William J. Bruns Jr.
The managing partner of a relatively new consulting firm is concerned because training costs at the firm's new training center are higher than expected. Analysis of actual costs compared to those expected is required. In addition, he is considering capitalizing some... View Details
Keywords: Cost Management; Training; Management Systems; Consulting Industry
Citation
Educators
Purchase
Related
Bruns, William J., Jr. "Carver Consulting Co." Harvard Business School Case 199-006, December 1998. (Revised January 1999.)
  • July 2004 (Revised August 2004)
  • Case

Superior Manufacturing Company

By: David F. Hawkins, James W. Culliton and Jacob Cohen
Management must extract relevant cost data from the company's cost accounting system for product line decisions. A rewritten version of an earlier case. View Details
Keywords: Cost Accounting; Product Development; Manufacturing Industry
Citation
Educators
Purchase
Related
Hawkins, David F., James W. Culliton, and Jacob Cohen. "Superior Manufacturing Company." Harvard Business School Case 105-010, July 2004. (Revised August 2004.)
  • June 1985 (Revised March 1991)
  • Case

Camelback Communications, Inc.

Camelback Communications, Inc. has a poorly designed cost accounting system and is in the process of redesigning it. This case demonstrates how the old cost accounting system operated. View Details
Keywords: Cost Accounting; System; Communications Industry
Citation
Educators
Purchase
Related
Cooper, Robin. "Camelback Communications, Inc." Harvard Business School Case 185-179, June 1985. (Revised March 1991.)
  • Article

The Re-Industrialization of the United States?

By: Willy C. Shih
Talk of "re-industrialization" in the United States has been supported by a seeming resurgence in manufacturing, but this is driven more by the end of labor arbitrage and increasing coordination costs of offshore manufacturing. Aggressive restructurings and significant... View Details
Keywords: U.S. Competitiveness; Re-industrialization; Re-shoring; Operations; Production; Supply and Industry; Supply Chain; Supply Chain Management; Geographic Location; Geography; Globalization; Globalized Economies and Regions; Globalized Firms and Management; Globalized Markets and Industries; Labor; Manufacturing Industry; Auto Industry; Electronics Industry; Industrial Products Industry; Consumer Products Industry; United States; China; European Union
Citation
Related
Shih, Willy C. "The Re-Industrialization of the United States?" Wirtschaftspolitische Blätter 60, no. 2 (Second Quarter 2013): 297–312.
  • January 1993 (Revised May 2004)
  • Case

Adventurous Computer Games, Inc.

By: William J. Bruns Jr.
A new company producing computer games must begin to capitalize computer software development cost. To do so requires a cost accounting system, decisions about which costs to capitalize, and how to match costs to future revenues. Teaches accounting standards for... View Details
Keywords: Product Development; Applications and Software; Cost Accounting; Business Startups; Information Technology Industry
Citation
Educators
Purchase
Related
Bruns, William J., Jr. "Adventurous Computer Games, Inc." Harvard Business School Case 193-088, January 1993. (Revised May 2004.)
  • January 2022 (Revised August 2022)
  • Case

Geely SEA: New Electric Vehicle Platforms

By: Willy C. Shih and Shu Lin
Kent Bovellan, the Chief Engineer and Head of the Vehicle Architecture Center for Geely Holding, the Hangzhou, China headquartered global automotive group, was debating the platform choice for an upcoming "D" segment midsized battery electric vehicle (BEV). He had led... View Details
Keywords: Product Innovation; Product Architecture; Product Engineering; Platform Design; Platform Strategy; Information Infrastructure; Digital Platforms; Information Technology; Product Design; Product Development; Cost Management; Decision Making; Competitive Strategy; Industry Structures; Auto Industry; China; Sweden
Citation
Educators
Purchase
Related
Shih, Willy C., and Shu Lin. "Geely SEA: New Electric Vehicle Platforms." Harvard Business School Case 622-001, January 2022. (Revised August 2022.)
  • July 1990 (Revised October 1997)
  • Case

Siemens Electric Motor Works (A) (Abridged)

By: Robert S. Kaplan
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
Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry
Citation
Educators
Purchase
Related
Kaplan, Robert S. "Siemens Electric Motor Works (A) (Abridged)." Harvard Business School Case 191-006, July 1990. (Revised October 1997.)
  • November 1990 (Revised February 1991)
  • Case

Commonwealth Blood Transfusion Service

For the first time, the Commonwealth Blood Transfusion Service (CBTS) has to determine product costs for the output of its plasma fractionation center. The motivation for determining product costs is political in nature. Therefore, the CBTS has to find a way to report... View Details
Keywords: Product; Cost; Health Care and Treatment; Health Industry
Citation
Educators
Purchase
Related
Cooper, Robin. "Commonwealth Blood Transfusion Service." Harvard Business School Case 191-087, November 1990. (Revised February 1991.)
  • 09 Oct 2020
  • Working Paper Summaries

Where the Cloud Rests: The Economic Geography of Data Centers

Keywords: by Shane Greenstein and Tommy Pan Fang
  • August 2022 (Revised October 2022)
  • Case

Sian Flowers: Fresher by Sea?

By: Willy C. Shih, Michael W. Toffel and Pippa Tubman Armerding
The setting for this case is the Sian Flowers, a company headquartered in Kitengela, Kenya that exports roses to predominantly Europe. Because cut flowers have a limited shelf life and consumers want them to retain their appearance for as long as possible, Sian or its... View Details
Keywords: Supply Chain; Supply Chains; Sustainability; Sustainable Agriculture; Sustainability Reporting; Carbon Emissions; Supply Chain Management; Quality; Ship Transportation; Cost Management; Agriculture and Agribusiness Industry; Africa; Kenya; Netherlands; Europe
Citation
Educators
Purchase
Related
Shih, Willy C., Michael W. Toffel, and Pippa Tubman Armerding. "Sian Flowers: Fresher by Sea?" Harvard Business School Case 623-008, August 2022. (Revised October 2022.)
  • November 1985 (Revised November 1987)
  • Case

R&R

By: Howard H. Stevenson
Outlines alternative mechanisms for getting into business. Shows the means by which an experienced entrepreneur can gain control over the necessary resources in order to lower the fixed costs of business entry. Provides a mechanism for discussing the role of... View Details
Keywords: Cost Management; Entrepreneurship
Citation
Educators
Purchase
Related
Stevenson, Howard H. "R&R." Harvard Business School Case 386-019, November 1985. (Revised November 1987.)
  • October 2022 (Revised February 2024)
  • Case

Masdar City: Aiming for Sustainable and Profitable Real Estate

By: Boris Vallee and Fares Khrais
Masdar City broke ground in 2008 and was conceived by the Abu Dhabi government to be an international beacon of innovation in sustainable energy and real estate. It was also to be a profitable investment for the government. At first glance, the two goals pulled in... View Details
Keywords: Analysis; Business Growth And Maturation; Decisions; Public Sector; Financial Crisis; Construction; Climate Change; Green Technology; Borrowing And Debt; Corporate Finance; Capital; Capital Budgeting; Capital Structure; Cost Of Capital; Equity; REIT; Financial Management; Financial Strategy; Initial Public Offering; Innovation; Growth And Development Strategy; Emerging Markets; Urban Development; Middle East; United Arab Emirates; Sustainable Cities; Green Building; Business and Government Relations; Decision Choices and Conditions; Financing and Loans; Real Estate Industry; Construction Industry; Energy Industry; Green Technology Industry; Abu Dhabi
Citation
Educators
Purchase
Related
Vallee, Boris, and Fares Khrais. "Masdar City: Aiming for Sustainable and Profitable Real Estate." Harvard Business School Case 223-036, October 2022. (Revised February 2024.)
  • March 2008 (Revised April 2008)
  • Case

Sony PlayStation 3: Game Over?

By: Elie Ofek
Outlines the challenges faced by Sony with the launch of its PlayStation 3. Information on the 2006 and 2007 holiday seasons and the success of rival consoles is outlined. In addition, the case allows examining the costs and revenues associated with a business model... View Details
Keywords: Business Model; Games, Gaming, and Gambling; Cost; Revenue; Product Launch; Sales; Competition; Hardware; Entertainment and Recreation Industry
Citation
Educators
Purchase
Related
Ofek, Elie. "Sony PlayStation 3: Game Over?" Harvard Business School Case 508-076, March 2008. (Revised April 2008.)
  • December 1992 (Revised May 1993)
  • Case

Porsche AG

By: Robert S. Kaplan
Describes the financial management of the research and development departments of an automobile manufacturer and technology supplier. Existing cost systems measure accurately the costs incurred by department and by project. But little formal information is provided... View Details
Keywords: Financial Management; Cost Accounting; Research and Development; Machinery and Machining; Auto Industry; Technology Industry
Citation
Find at Harvard
Related
Kaplan, Robert S. "Porsche AG." Harvard Business School Case 193-071, December 1992. (Revised May 1993.)
  • June 2002
  • Background Note

Note on the Equivalency of Methods for Discounting Cash Flows

By: William E. Fruhan Jr.
Uses a numerical example to demonstrate that when you discount the cash flows to capital from a project at the weighted average cost of capital, you get same net present value result as you obtain when discounting the cash flows to equity at the cost of equity. Also... View Details
Keywords: Capital Structure; Cash Flow; Cost of Capital; Equity; Valuation
Citation
Educators
Purchase
Related
Fruhan, William E., Jr. "Note on the Equivalency of Methods for Discounting Cash Flows." Harvard Business School Background Note 202-128, June 2002.
  • November 2004 (Revised September 2019)
  • Background Note

The U.S. Health Club Industry in 2004

By: John R. Wells, Gabriel Ellsworth and Benjamin Weinstock
In 2004, the $16.8 billion U.S. health club industry continued its strong record of growth. There were almost 27,000 health clubs in the United States, up from 6,700 two decades earlier, and these clubs claimed 41 million members, over 14% of the U.S. population.... View Details
Keywords: Health Clubs; Fitness; Gyms; Chain; Weight Loss; Obesity; Exercise; Personal Training; Bally Total Fitness; 24 Hour Fitness; YMCA; Gold's Gym; Curves; Franchise; Franchising; Subscription; Promotional Sales; Promotions; Fixed Costs; Body; Accrual Accounting; Revenue Recognition; Buildings and Facilities; Business Growth and Maturation; Business Model; For-Profit Firms; Trends; Customers; Demographics; Age; Income; Private Equity; Financing and Loans; Profit; Revenue; Geographic Scope; Multinational Firms and Management; Health; Nutrition; Business History; Employees; Retention; Human Capital; Working Conditions; Contracts; Business or Company Management; Goals and Objectives; Growth and Development Strategy; Markets; Demand and Consumers; Supply and Industry; Industry Growth; Industry Structures; Operations; Service Operations; Franchise Ownership; Private Ownership; Public Ownership; Problems and Challenges; Sales; Salesforce Management; Situation or Environment; Opportunities; Nonprofit Organizations; Welfare; Sports; Strategy; Business Strategy; Competition; Competitive Strategy; Consolidation; Corporate Strategy; Customization and Personalization; Expansion; Segmentation; Hardware; Health Industry; United States
Citation
Educators
Purchase
Related
Wells, John R., Gabriel Ellsworth, and Benjamin Weinstock. "The U.S. Health Club Industry in 2004." Harvard Business School Background Note 705-445, November 2004. (Revised September 2019.)
  • Article

Hurry or Wait: The Pros and Cons of Going Fast or Slow on Climate Change

By: Eleanor Denny and Jurgen Weiss
Climate change risk will likely force the de-carbonization of our electricity sector and thus involve massive investments in long-lived assets using many new and emerging technologies. Since technological progress (independent or dependent on deployment) will likely... View Details
Keywords: Electricity Sector; Environmental Risks; Fat Tails; Greenhouse Gas Emissions; Climate Change; Information Technology; Investment; Technological Innovation; Cost vs Benefits
Citation
Find at Harvard
Related
Denny, Eleanor, and Jurgen Weiss. "Hurry or Wait: The Pros and Cons of Going Fast or Slow on Climate Change." Economists' Voice 12, no. 1 (August 2015): 19–24.
  • August 1994 (Revised May 1997)
  • Case

Sony Corporation: The Walkman Line

Explores how Sony manages its Walkman line in both the domestic (Japanese) and Western markets. Describes a simple target costing system, a simple Japanese cost accounting system, and the management of product proliferation. View Details
Keywords: Cost Accounting; Brands and Branding; Consumer Products Industry; Japan
Citation
Educators
Purchase
Related
Cooper, Robin. "Sony Corporation: The Walkman Line." Harvard Business School Case 195-076, August 1994. (Revised May 1997.)
  • October 2004
  • Background Note

Introduction to Cost-Accounting Systems

By: David F. Hawkins and Jacob Cohen
Introduces traditional cost accounting systems. View Details
Keywords: Cost Accounting; System
Citation
Educators
Purchase
Related
Hawkins, David F., and Jacob Cohen. "Introduction to Cost-Accounting Systems." Harvard Business School Background Note 105-039, October 2004.
  • ←
  • 42
  • 43
  • …
  • 315
  • 316
  • →
ǁ
Campus Map
Harvard Business School
Soldiers Field
Boston, MA 02163
→Map & Directions
→More Contact Information
  • Make a Gift
  • Site Map
  • Jobs
  • Harvard University
  • Trademarks
  • Policies
  • Accessibility
  • Digital Accessibility
Copyright © President & Fellows of Harvard College.