Publications
Publications
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- All HBS Web
(5,784)
- Faculty Publications (1,109)
- August 2005 (Revised April 2006)
- Case
Kemps LLC: Introducing Time-Driven ABC
By: Robert S. Kaplan
Kemps is making a strategy shift: from being focused on fulfilling customer requests to becoming the best cost dairy producer in the industry. Its existing manufacturing cost system, however, fails to capture the costs associated with handling special flavors, small... View Details
- June 2005 (Revised January 2007)
- Case
Equator Principles, The: An Industry Approach to Managing Environmental and Social Risks
By: Benjamin C. Esty, Carin-Isabel Knoop and Aldo Sesia
In June 2003, 10 leading international banks adopted new voluntary guidelines, called the Equator Principles, to promote sustainable development in project finance. In recent years, nongovernmental organizations (NGOs) had raised issues about the lenders'... View Details
- June 2005
- Tutorial
Prematriculation Financial Accounting Tutorial/Module
By: David F. Hawkins, Paul M. Healy and Ratna G. Sarkar
The Financial Accounting course is an introduction to the fundamental concepts of financial accounting in a management context. The course describes the business activities for Global Grocer, a small retail franchise specializing in gourmet foods and specialty kitchen... View Details
- 2005
- Other Unpublished Work
Foreign Direct Investment and Domestic Economic Activity
By: Mihir A. Desai, C. Fritz Foley and James R. Hines Jr.
Keywords: Foreign Direct Investment
- April 2005 (Revised May 2005)
- Case
Exel PLC--Supply Chain Management at Haus Mart
By: Zeynep Ton and Steven C. Wheelwright
Exel plc is a global third-party logistics provider, serving clients such as Home Depot, Dell, Unilever, and Marks & Spencer. Describes the range of activities Exel performs for its clients and the capabilities the company has developed. Exel traditionally focused on... View Details
- April 2005 (Revised November 2008)
- Case
Banco Real: Banking on Sustainability
By: Rosabeth M. Kanter and Ricardo Reisen de Pinho
ABN AMRO REAL made corporate social responsibility central to its brand, adding to customer focus and reflecting its values. Leaders developed the Bank of Value theme and implemented it through activities such as microfinance in poor communities, environmentally... View Details
- 2005
- Working Paper
Aggregate Corporate Liquidity and Stock Returns
By: Robin Greenwood
Aggregate investment in cash and liquid assets as a share of total corporate investment is negatively related to subsequent U.S. stock market returns between 1947 and 2003. The share of cash in total investment is a more stable predictor of returns than scaled price... View Details
- March 2005 (Revised March 2006)
- Background Note
Activity-Based Costing and Capacity
By: Robert S. Kaplan
Discusses the use of budgeted rather than historical data in an activity-based costing (ABC) model and argues for calculating rates using practical capacity, not actual utilization. An ABC model need not be limited to analysis of historical data. When cost driver rates... View Details
- January 2005 (Revised August 2006)
- Case
Lean Forward Media
By: Teresa M. Amabile and Victoria Winston
Jeff Norton and Michelle Crames, the co-founders of Lean Forward Media, face several options for producing the world's first interactive DVD film for children. Their vision is to build a company whose products simultaneously entertain children, engage them actively in... View Details
- 2005
- Article
Increasing Exploration: Evidence from International Expansion
By: Juan Alcacer, Heather Berry and Wilbur Chung
While firms balance exploitation and exploration to maximize profits, specifics of how firms pursue this balance are scarce. We focus on how firms increase their exploration after obtaining greater capabilities and experience via sequential international expansion.... View Details
Keywords: Price Bubble; Growth and Development Strategy; Growth Management; Industry Growth; Research and Development; Profit; Organizational Change and Adaptation; Knowledge Use and Leverage; Disruptive Innovation; Five Forces Framework; SWOT Analysis; Duopoly and Oligopoly; Manufacturing Industry; Japan; United States
- December 2004 (Revised March 2007)
- Case
Cutlass Capital, L.P.
By: Richard G. Hamermesh and Brian DeLacey
David Hetz and Jon Osgood are forming a new venture capital fund in 2001 to invest in health care start-ups. Describes their fundraising activities at a time when venture capital investing has reached an all-time high. Although their background skills and experiences... View Details
- November 2004
- Article
Time-Driven Activity-Based Costing
By: Robert S. Kaplan and Steven R. Anderson
Keywords: Activity Based Costing and Management
- October 2004 (Revised January 2006)
- Tutorial
Introduction to Responsibility Accounting Systems
By: David F. Hawkins, V.G. Narayanan, Jacob Cohen and Michele Jurgens
Responsibility accounting systems generate financial and related nonfinancial information about the actual and planned activities of a company's responsibility centers--organizational units headed by managers responsible for a unit's performance. The principal... View Details
- September 2004 (Revised February 2007)
- Case
Hedging Currency Risks at AIFS
By: Mihir A. Desai, Vincent Dessain and Anders Sjoman
The American Institute for Foreign Studies (AIFS) organizes study abroad programs and cultural exchanges for American students. The firm's revenues are mainly in U.S. dollars, but most of its costs are in eurodollars and British pounds. The company's controllers review... View Details
- July 2004 (Revised May 2009)
- Case
Getting Participant-centered Learning to Work
By: Thomas R. Piper, James L. Heskett and Gustavo Herrero
The newly appointed dean of a South American business school is eager to transform the learning process from the traditional lecture method to one that actively engages students and contributes to the development of critical managerial skills, attitudes, and world... View Details
- July 2004 (Revised December 2004)
- Case
Timberland: Commerce and Justice
By: James E. Austin, Herman B. Leonard and James Quinn
When Jeffrey Swartz became the third generation in his family to lead the Timberland Co., he pursued a strategy in which commerce and justice were "inextricably linked." Community involvement, environmental management, and global labor standards became not addenda to... View Details
- spring 2004
- Article
Multinationals and Linkages: An Empirical Investigation
By: Laura Alfaro and Andres Rodriguez-Clare
Several recent papers have used plant-level data and panel econometric techniques to carefully explore the existence FDI externalities. One conclusion that emerges from this literature is that it is difficult to find evidence of positive externalities from... View Details
- March 2004
- Case
L.L. Bean: A Search for Growth
By: Rajiv Lal, Walter J. Salmon and James Weber
In mid-2003, CEO Chris McCormick felt L.L. Bean was in a good position to begin to grow again. For nearly 90 years, the company sold clothing and gear for outdoor enthusiasts through its catalogs and a single retail store in Freeport, Maine. In the three decades prior... View Details
- March 2004 (Revised July 2004)
- Case
UCB: Managing Information for Globalization and Innovation (A) (Abridged)
By: F. Warren McFarlan and Brian DeLacey
A medium-size European manufacturer of pharmaceuticals and chemicals faces a number of information strategy issues. The case focuses on the issues of coordinating international IT activities and day-to-day operations as well as balancing the company's IT applications... View Details
- March 2004 (Revised April 2005)
- Case
Midwest Office Products
By: Robert S. Kaplan
Presents an easy introduction to time-driven activity-based costing (ABC) that allows students to build a simple ABC model of order profitability. Midwest's time-driven ABC approach is based on two categories of parameter estimates. The first is the cost per hour of... View Details