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Show Results For
- All HBS Web
(6,298)
- People (3)
- News (1,207)
- Research (4,494)
- Events (35)
- Multimedia (67)
- Faculty Publications (2,917)
- October 1988
- Case
Digital Communications, Inc.: Encoder Device Division
Explores the issues surrounding the determination of the product cost of a subassembly in a firm that has never had to determine subassembly costs. Asks students to change the cost system by adding allocation bases and developing a step-down allocation process. View Details
Keywords: Cost Accounting; Resource Allocation; Manufacturing Industry; Telecommunications Industry; Electronics Industry
Cooper, Robin. "Digital Communications, Inc.: Encoder Device Division." Harvard Business School Case 189-083, October 1988.
- 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
Kaplan, Robert S. "Porsche AG." Harvard Business School Case 193-071, December 1992. (Revised May 1993.)
- October 2004
- Background Note
Introduction to Cost-Accounting Systems
By: David F. Hawkins and Jacob Cohen
Introduces traditional cost accounting systems. View Details
Hawkins, David F., and Jacob Cohen. "Introduction to Cost-Accounting Systems." Harvard Business School Background Note 105-039, October 2004.
- August 1997
- Background Note
Accounting for Manufacturing Companies
By: Srikant M. Datar
The accounting for a manufacturing company is examined, including the flow of costs from raw materials to work in process to finished goods and the distribution between an inventoriable or product cost and a noninventoriable or period cost. View Details
Keywords: Cost Accounting; Product; Cost; Distribution; Accrual Accounting; Accounting; Manufacturing Industry
Datar, Srikant M. "Accounting for Manufacturing Companies." Harvard Business School Background Note 198-019, August 1997.
- October 1990 (Revised April 1999)
- Case
Hewlett-Packard: Queensferry Telecommunications Division
Queensferry Telecommunications Division has recently implemented an activity-based cost system. The case explores several issues. First, the role of variance analysis in an activity-based system. Second, the way to determine cost drive rates. Third, the evaluation of... View Details
Cooper, Robin, and Kiran Verma. "Hewlett-Packard: Queensferry Telecommunications Division." Harvard Business School Case 191-067, October 1990. (Revised April 1999.)
- 08 Sep 2014
- News
What You Don’t Know About Sales Can Hurt Your Strategy
- 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
Cooper, Robin. "Sony Corporation: The Walkman Line." Harvard Business School Case 195-076, August 1994. (Revised May 1997.)
- March 2018 (Revised September 2023)
- Case
X: The Foghorn Decision
In February 2016, Kathy Hannun—a project leader at X, Alphabet Inc.'s so-called "moonshot factory"—had to prepare a recommendation for the senior leadership of X regarding the future of Foghorn, a project she was leading to develop a carbon-neutral process for... View Details
Keywords: Innovation; R＆D Project Management; Radical Innovation; Clean Technology; Innovation and Management; Technological Innovation; Energy; Research and Development; Projects; Management; Decision Choices and Conditions; Technology Industry; Energy Industry; Green Technology Industry; California
Huckman, Robert S., Karim R. Lakhani, and Kyle R. Myers. "X: The Foghorn Decision." Harvard Business School Case 618-060, March 2018. (Revised September 2023.)
- April 2000
- Background Note
Market Failures
Examines the role of transaction costs in impeding the functioning of markets and shows how the concept of transaction costs sheds light on a broad range of issues in strategy. View Details
Keywords: Competitive Strategy; Competition; Corporate Strategy; Cost; Market Transactions; Industry Clusters; Failure; Internet
Anand, Bharat N., Tarun Khanna, and Jan W. Rivkin. "Market Failures." Harvard Business School Background Note 700-127, April 2000.
- 22 Dec 2008
- Research & Ideas
10 Reasons to Design a Better Corporate Culture
subjects such as the "fairness of my boss." The underlying theme in such conversations, though, is the strength and appropriateness of the organization's culture. Organizations with clearly codified cultures enjoy labor cost... View Details
- October 22, 2015
- Article
The Mayo Clinic Model for Running a Value-Improvement Program
By: Robert S. Kaplan, Derek A. Haas, Richard A. Helmers, March Rucci and Meredith Brady
Applying time-driven activity-based costing (TDABC) in health care cannot be delegated to the finance function. The most successful implementations have had strong executive support, exceptional clinical leaders, and dedicated, multi-disciplinary project teams. The... View Details
Keywords: Service Delivery; Activity Based Costing and Management; Health Care and Treatment; Health Industry
Kaplan, Robert S., Derek A. Haas, Richard A. Helmers, March Rucci, and Meredith Brady. "The Mayo Clinic Model for Running a Value-Improvement Program." Harvard Business Review (website) (October 22, 2015). (A collaboration of the editors of Harvard Business Review and the New England Journal of Medicine.)
- February 23, 2022
- Article
Can WEB3 Bring Back Competition to Digital Platforms?
By: Christian Catalini and Scott Duke Kominers
Like the early Internet, blockchain and Web3 applications promise a new wave of decentralization and competition—yet at the same time, it is unclear which of the dynamics that drove concentration in online platforms and services will remain in force under the Web3... View Details
Keywords: Web3; Blockchain; Interoperability; Internet and the Web; Technological Innovation; Competition; Digital Platforms
Catalini, Christian, and Scott Duke Kominers. "Can WEB3 Bring Back Competition to Digital Platforms?" Competition Policy International (online) (February 23, 2022).
- April 2003
- Tutorial
ABC Pen Factory Tutorial
By: Robert S. Kaplan
To preview this online product, Authorized Faculty can call our customer service department at 1-800-545-7685 or 617-783-7600. Illustrates, via a guided audio tour accompanied by dynamically changing spreadsheets, the role for activity-based cost systems. The numerical... View Details
Keywords: Factories, Labs, and Plants
- 23 Feb 2022
- News
Can WEB3 Bring Back Competition to Digital Platforms?
- October 1988 (Revised April 1993)
- Case
Seligram, Inc.: Electronic Testing Operations
Explores the obsolescence of a cost system when technology changes. In particular, it asks students to increase the number of cost center and allocation bases. The firm moves from a one-center, direct labor-hour system to a three-center, direct labor-hour and... View Details
Cooper, Robin. "Seligram, Inc.: Electronic Testing Operations." Harvard Business School Case 189-084, October 1988. (Revised April 1993.)
- November 2000 (Revised November 2002)
- Case
Activity-Based Management at W.S. Industries (A)
By: V.G. Narayanan and Sanjay Pothen
W.S. Industries undertakes the design and implementation of an activity based costing (ABC) system, and the ABC information empowers workers to make process improvement decisions. Workers' incentive pay is tied to cost savings from process improvements. View Details
Keywords: Activity Based Costing and Management; Motivation and Incentives; Performance Evaluation; Organizational Change and Adaptation; Knowledge Management; Energy Industry; India
Narayanan, V.G., and Sanjay Pothen. "Activity-Based Management at W.S. Industries (A)." Harvard Business School Case 101-062, November 2000. (Revised November 2002.)
- August 2012
- Case
Polar Sports, Inc.
By: W. Carl Kester and Wei Wang
Polar Sports, Inc. is a fashion skiwear manufacturing company in Littleton, Colorado. The company has a unique design for skiwear using a special synthetic material that improves insulation and durability. The ski apparel industry is highly competitive and the best way... View Details
Keywords: Production; Decision Choices and Conditions; Competitive Strategy; Corporate Finance; Manufacturing Industry; Apparel and Accessories Industry; Sports Industry; Colorado
Kester, W. Carl, and Wei Wang. "Polar Sports, Inc." Harvard Business School Brief Case 913-513, August 2012.
- spring 1987
- Article
Second-Sourcing and the Experience Curve: Price Competition in Defense Procurement
By: James J. Anton and Dennis A. Yao
We examine a dynamic model of price competition in defense procurement that incorporates the experience curve, asymmetric cost information, and the availability of a higher cost alternative system. We model acquisition as a two-stage process in which initial production... View Details
Anton, James J., and Dennis A. Yao. "Second-Sourcing and the Experience Curve: Price Competition in Defense Procurement." RAND Journal of Economics 18, no. 1 (spring 1987): 57–76. (Harvard users click here for full text.)
- September 1996 (Revised September 2004)
- Case
Monterrey Manufacturing Company
By: William J. Bruns Jr.
A small manufacturing company plans and budgets sales and expenses to ensure that its strategy is feasible. It must trace costs of manufacturing through work-in-process to finished goods and cost of goods sold, and project cash flows and income. View Details
Keywords: Cost Accounting; Business Earnings; Cash Flow; Sales; Budgets and Budgeting; Manufacturing Industry
Bruns, William J., Jr. "Monterrey Manufacturing Company." Harvard Business School Case 197-023, September 1996. (Revised September 2004.)
- December 1997
- Case
Baylor Books, Inc.
By: William J. Bruns Jr. and Jeremy Cott
The owner of a trade book publishing company must consider proper accounting for books returned and potentially returnable by book stores. Company and industry data are supplied. Costs of failure to publish books under contract and a cost accounting system for books... View Details
Bruns, William J., Jr., and Jeremy Cott. "Baylor Books, Inc." Harvard Business School Case 198-082, December 1997.