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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)
- 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
Kaplan, Robert S., and Norman Klein. "Activity-Based Management at Stream International." Harvard Business School Case 196-134, April 1996. (Revised April 1996.)
- April 1988 (Revised September 1989)
- Case
Tektronix: Portable Instruments Division (C)
Provides the rationale behind the design of the new cost system. View Details
Cooper, Robin. "Tektronix: Portable Instruments Division (C)." Harvard Business School Case 188-144, April 1988. (Revised September 1989.)
- 02 Mar 2009
- Research & Ideas
When Goal Setting Goes Bad
It's the rare manager who doesn't partake in quarterly or annual goal-setting exercises. And woe to those who don't make their goals SMART (Specific, Measurable, Attainable, Realistic, Timely). But do these goals really work? Researchers from four top business schools... View Details
Keywords: by Sean Silverthorne
- December 2010
- Article
Altruistic Dynamic Pricing with Customer Regret
By: Julio J. Rotemberg
A model is considered where firms internalize the regret costs that consumers experience when they see an unexpected price change. Regret costs are assumed to be increasing in the size of price changes and this can explain why the size of price increases is less... View Details
Keywords: Cost; Price; Change; Inflation and Deflation; Cost Management; Customers; Practice; Announcements; Forecasting and Prediction
Rotemberg, Julio J. "Altruistic Dynamic Pricing with Customer Regret." Scandinavian Journal of Economics 112, no. 4 (December 2010).
- 14 Oct 2015
- News
When People Pay Attention to Video Ads and Why
- April 1987 (Revised October 1989)
- Case
Winchell Lighting, Inc. (A)
By: Robin Cooper and Robert S. Kaplan
Designed to teach students how to trace marketing costs to products. View Details
Cooper, Robin, and Robert S. Kaplan. "Winchell Lighting, Inc. (A)." Harvard Business School Case 187-074, April 1987. (Revised October 1989.)
- 23 Jul 2013
- News
Rosabeth Moss Kanter: It’s Time to Innovate
- 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?
- April 1993 (Revised May 2009)
- Case
Aravind Eye Hospital, Madurai, India: In Service for Sight, The
Starting as a modest 20-bed hospital, Aravind had grown into a 1,400-bed hospital complex by 1992. It had by then screened 3.65 million patients and performed 335,000 cataract surgeries, nearly 70% of them free of cost for the poorest of India's blind population.... View Details
Keywords: Developing Countries and Economies; Social Marketing; Service Delivery; Service Operations; Welfare; Expansion; Health Industry; India
Rangan, V. Kasturi. "Aravind Eye Hospital, Madurai, India: In Service for Sight, The." Harvard Business School Case 593-098, April 1993. (Revised May 2009.)
- 2012
- Report
Better Outcomes, Lower Costs: A Conversation with Dr. Atul Gawande
By: Mark R. Kramer
In the face of increasing health care costs and uncertainty about health care quality in the United States, community-based collective impact initiatives driven by regional funders offers a new way to improve patient outcomes at the local level. Collectively,... View Details
Keywords: Community Foundations; Health Outcomes; Health Care and Treatment; Quality; Cost Management; United States
Kramer, Mark R. "Better Outcomes, Lower Costs: A Conversation with Dr. Atul Gawande." Report, FSG, 2012.
- 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.)
- April 2019
- Case
Barber Cardiosystems
By: Ranjay Gulati and Paul S. Myers
Barber Cardiosystems, based in Melbourne, Australia, designs and manufactures therapeutic devices used for treatment of coronary conditions. Over four decades, it has grown to be among the top 200 medical device companies in the world. It competes against much larger... View Details
Keywords: Organizational Behavior; Strategic Alignment; Cost Management; Performance Productivity; Organizational Culture; Motivation and Incentives; Organizational Design; Strategy; Leadership; Medical Devices and Supplies Industry; Australia
Gulati, Ranjay, and Paul S. Myers. "Barber Cardiosystems." Harvard Business School Brief Case 919-505, April 2019.
- February 2005 (Revised March 2005)
- Case
Tots R Us
By: Thomas D. Fields and Susan L. Kulp
Presents an overview of many issues associated with cost accounting and control. View Details
Fields, Thomas D., and Susan L. Kulp. "Tots R Us." Harvard Business School Case 105-004, February 2005. (Revised March 2005.)
- August 2016 (Revised July 2018)
- Case
Accenture Human Capital Strategy
By: Paula A. Price, V.G. Narayanan and James Weber
Accenture is a leading global consulting, technology, and outsourcing company. It has clients and its own operations throughout the world. This case describes the human resources and related activities necessary to deliver its services to clients. It allows students to... View Details
Keywords: Management Consulting; Technology Consulting; Outsourcing; Human Resources; Activity Based Costing and Management; Management Practices and Processes
Price, Paula A., V.G. Narayanan, and James Weber. "Accenture Human Capital Strategy." Harvard Business School Case 117-032, August 2016. (Revised July 2018.)
- April 1990 (Revised April 1993)
- Case
Bridgeton Industries: Automotive Component & Fabrication Plant
Bridgeton Industries was experiencing reduced sales. To become more competitive it introduced a classification procedure for products based upon their productivity and other factors. Products were classified into three groups: world class, potentially world class, and... View Details
Keywords: Job Cuts and Outsourcing; Competition; Cost Management; Manufacturing Industry; Auto Industry
Cooper, Robin. "Bridgeton Industries: Automotive Component & Fabrication Plant." Harvard Business School Case 190-085, April 1990. (Revised April 1993.)
- September 1986 (Revised April 1990)
- Case
Mueller-Lehmkuhl GmbH
Mueller-Lehmkuhl sells apparel fasteners and rents attaching machines. It views these two products as effectively a single item and prices them accordingly, the fasteners at high profit and its attaching machines at a loss. The cost system allocates the cost of the... View Details
Keywords: Cost Accounting; Profit; Manufacturing Industry; Apparel and Accessories Industry; Japan; Germany
Cooper, Robin. "Mueller-Lehmkuhl GmbH." Harvard Business School Case 187-048, September 1986. (Revised April 1990.)
- June 2005 (Revised February 2009)
- Case
Samsung Electronics
By: Jordan I. Siegel and James Jinho Chang
When is it possible to create a dual advantage of being both low cost and differentiated? In this case, students assess whether Samsung Electronics has been able to achieve such a dual advantage, and if so, how this was possible. Moreover, Samsung Electronics'... View Details
Keywords: Market Entry and Exit; Competitive Strategy; Competitive Advantage; Electronics Industry; China; South Korea
Siegel, Jordan I., and James Jinho Chang. "Samsung Electronics." Harvard Business School Case 705-508, June 2005. (Revised February 2009.)
- March 2000
- Background Note
Transfer Pricing
By: Robert S. Kaplan
Discusses use of market prices, negotiated prices, variable costs, dual rate, and full costs for transfer prices. View Details