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  • April 2000
  • Background Note

Market Failures

By: Bharat N. Anand, Tarun Khanna and Jan W. Rivkin
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
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Anand, Bharat N., Tarun Khanna, and Jan W. Rivkin. "Market Failures." Harvard Business School Background Note 700-127, April 2000.
  • 08 Sep 2014
  • News

What You Don’t Know About Sales Can Hurt Your Strategy

  • 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
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Bruns, William J., Jr. "Adventurous Computer Games, Inc." Harvard Business School Case 193-088, January 1993. (Revised May 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
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Datar, Srikant M. "Accounting for Manufacturing Companies." Harvard Business School Background Note 198-019, August 1997.
  • 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
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Kester, W. Carl, and Wei Wang. "Polar Sports, Inc." Harvard Business School Brief Case 913-513, August 2012.
  • 21 May 2012
  • Research & Ideas

OSHA Inspections: Protecting Employees or Killing Jobs?

gain access to workers' compensation data. Because the data were collected at the company level, the researchers limited their analysis to firms with only one plant, where the effects of an inspection on injury rates and costs could be... View Details
Keywords: by Michael Blanding
  • 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
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Cooper, Robin. "Digital Communications, Inc.: Encoder Device Division." Harvard Business School Case 189-083, October 1988.
  • 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
Keywords: by James L. Heskett, W. Earl Sasser & Joe Wheeler
  • October 2016 (Revised January 2017)
  • Background Note

The U.S. Health Club Industry, 2005–2016

By: John R. Wells and Gabriel Ellsworth
In 2015, the U.S. health-club industry generated revenues of $25.8 billion, up from $14.8 billion in 2004. Members of health clubs accounted for 17% of the population, up from 14%. The number of clubs had grown from 26,830 in 2004 to 36,180. In the process, the list of... View Details
Keywords: Health Clubs; Fitness; Gyms; Chain; Weight Loss; Obesity; Exercise; Personal Training; Retention; Bally Total Fitness; 24 Hour Fitness; YMCA; Gold's Gym; Curves; Franchise; Franchising; Subscription; Promotional Sales; Promotions; Fixed Costs; Body; Business Ventures; Strategy; Health; Investment; Entertainment and Recreation Industry; Health Industry; United States
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Wells, John R., and Gabriel Ellsworth. "The U.S. Health Club Industry, 2005–2016." Harvard Business School Background Note 717-421, October 2016. (Revised January 2017.)
  • 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
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Bruns, William J., Jr. "Monterrey Manufacturing Company." Harvard Business School Case 197-023, September 1996. (Revised September 2004.)
  • 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
Keywords: Acquisition; Government and Politics; Price; Competition; Mathematical Methods
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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.)
  • 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
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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.
  • 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
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Kaplan, Robert S. "Porsche AG." Harvard Business School Case 193-071, December 1992. (Revised May 1993.)
  • 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
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"ABC Pen Factory Tutorial." Harvard Business School Tutorial 103-704, April 2003.
  • 23 Feb 2022
  • News

Can WEB3 Bring Back Competition to Digital Platforms?

  • October 1994
  • Case

Olympus Optical Company, Ltd. (B): Functional Group Management

Documents the emergence of the functional group management system at Olympus's camera manufacturing facility. This system increases the pressure on the work force to decrease costs and improve output by treating the facility's 10 autonomous groups as profit centers,... View Details
Keywords: Cost Management; Performance Improvement; Manufacturing Industry; Japan
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Cooper, Robin. "Olympus Optical Company, Ltd. (B): Functional Group Management." Harvard Business School Case 195-073, October 1994.
  • November 1995
  • Technical Note

Analyzing Standard Costs: Technical Note

By: V.G. Narayanan
Explains variance analysis. Concepts of price variance and quantity variance are introduced to analyze prime cost variances. Spending variance and capacity variance are used to analyze overhead variance. Consistent with conducting variance analysis in an activity-based... View Details
Keywords: Cost Accounting; Cost; Analysis
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Narayanan, V.G. "Analyzing Standard Costs: Technical Note." Harvard Business School Technical Note 196-109, November 1995.
  • 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
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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.)
  • April 1996 (Revised April 1996)
  • Case

Activity-Based Management at Stream International

By: Robert S. Kaplan and Norman Klein
Stream International's Crawfordsville, Indiana facilities undertake the design and implementation of an activity-based costing project. After analyzing the costs assigned to 161 work activities, Crawfordsville managers present five proposals for change based on ABM... View Details
Keywords: Organizational Change and Adaptation; Change Management; Activity Based Costing and Management; Indiana
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Kaplan, Robert S., and Norman Klein. "Activity-Based Management at Stream International." Harvard Business School Case 196-134, April 1996. (Revised April 1996.)
  • 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
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Cooper, Robin. "Sony Corporation: The Walkman Line." Harvard Business School Case 195-076, August 1994. (Revised May 1997.)
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