Cost - Publications - Faculty & Research - Harvard Business School

Filter Results: (6,298)

Filter Results: (6,298)

Show Results For

← Page 45 of 6,298 Results →

May 1995 (Revised April 1998)
Case

AT&T Paradyne

By: Robert S. Kaplan

A company making data communication devices has adopted a Total Quality philosophy for working with suppliers, employees, and customers. The finance group finds its existing cost system has become obsolete because of a shift from manual to automatic production... View Details

Keywords: Decisions; Product; Corporate Accountability; Activity Based Costing and Management; System; Performance Efficiency; Financial Reporting; Operations; Technology Industry; Telecommunications Industry

December 1989 (Revised April 1997)
Case

Destin Brass Products Co.

By: William J. Bruns Jr.

A specialized manufacturer of brass valves, pumps, and flow controllers is troubled by competitive pricing in pumps and higher than expected margins for flow controllers. Managers suspect that cost accounting and cost allocations to products may be to blame. Two... View Details

Keywords: Cost Accounting; Activity Based Costing and Management; Five Forces Framework; Customer Value and Value Chain; Competition; Business Strategy; Design; Inflation and Deflation; Asset Pricing; Governance Controls; Manufacturing Industry

February 2018 (Revised March 2019)
Case

Sandlands Vineyards

By: Benjamin C. Esty and Gregory Saldutte

Approximately 80% of the wineries in the U.S. break even or lose money. An even greater percentage lose money on an economic basis (i.e., after a charge for the cost of equity). Tegan Passalacqua is a successful, young, Californian winemaker who specializes in making... View Details

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

Keywords: Activity Based Costing and Management; Customer Relationship Management; Cost Accounting; Managerial Roles; Cost Management; Earnings Management; Business Strategy; Time Management; Growth and Development Strategy; Management Teams; Decisions; Food and Beverage Industry

23 Jul 2013
News

Rosabeth Moss Kanter: It’s Time to Innovate

October 2020 (Revised May 2023)
Exercise

SenseAim Technologies: Pricing to Win

By: Elie Ofek, Eyal Biyalogorsky, Marco Bertini and Oded Koenigsberg

This exercise serves to help students understand the proper role and use of costs in a firm’s pricing decisions. The exercise is designed such that the learning of students evolves across a classroom session, starting from understanding which costs are relevant when... View Details

Keywords: Pricing Decisions; Cost; Information; Price; Decision Making

July 2020
Case

Applying Data Science and Analytics at P&G

By: Srikant M. Datar, Sarah Mehta and Paul Hamilton

Set in December 2019, this case explores how P&G has applied data science and analytics to cut costs and improve outcomes across its business units. The case provides an overview of P&G’s approach to data management and governance, and reviews the challenges associated... View Details

Keywords: Data Science; Analytics; Analysis; Information; Information Management; Information Types; Innovation and Invention; Strategy; Analytics and Data Science; Consumer Products Industry; United States; Ohio

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

Keywords: Cost Accounting; Marketing; Consumer Products Industry

Find at Harvard

January 2000
Case

Measurement and Management at CitySoft

By: V.G. Narayanan and Sanjay Pothen

CitySoft is a very small software developer that is grappling with issues of cost measurement and management. View Details

Keywords: Cost Accounting; Cost Management; Applications and Software; Problems and Challenges; Information Technology Industry

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

28 Jan 2016
Blog Post

Why Get an MBA?

These days you don’t have to look far to find someone questioning the value of an MBA. It seems like every week brings another article on rising costs and evolving employers. Even if you don’t believe the naysayers, does anyone actually... View Details

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

Keywords: Management; Cost Accounting

Article

Achieving Value in Highly Complex Acute Care: Lessons from the Delivery of Extra Corporeal Life Support

By: Michael Nurok, Jonathan Warsh, Erik Dong, Jeffrey Lopez, Mayumi Kharabi and Robert S. Kaplan

We applied a value (outcomes and cost) analysis to extracorporeal life support (ECLS), a relatively rare but very expensive ICU therapy with highly variable outcomes. To address the outcome component of the value approach, we created guidelines for ECLS delivery; to... View Details

Keywords: Health Care and Treatment; Cost Management; Value; Analysis

March 1976 (Revised June 1993)
Case

Communications Satellite Corp.

Describes the FCC hearings which were designed to determine Comsat's cost of equity. Comsat's risks are examined, and expert testimony is given. Objective of the case is to estimate Comsat's cost of equity. View Details

Keywords: Government Administration; Equity; Telecommunications Industry; United States

September 2009 (Revised October 2010)
Case

Elkay Plumbing Products Division

By: Robert S. Kaplan

The vice president of sales learns that the most profitable 1% of the division's customers generate 100% of profits, and that two of the division's largest customers lose 50% of profits. The division has just finished a project to install a time-driven activity-based... View Details

Keywords: Activity Based Costing and Management; Profit; Management Systems; Consumer Products Industry; Industrial Products Industry

October 1992 (Revised September 1993)
Case

L.L. Bean, Inc.: Item Forecasting and Inventory Management

By: Arthur Schleifer Jr.

L.L. Bean must make stocking decisions on thousands of items sold through its catalogs. In many cases, orders must be placed with vendors twelve or more weeks before a catalog lands on a customer's doorstep, and commitments cannot be changed thereafter. As a result,... View Details

Keywords: Forecasting and Prediction; Risk Management; Cost Management; Risk and Uncertainty; Demand and Consumers; Order Taking and Fulfillment; Retail Industry; United States

October 10, 2019
Article

The Case for the Public Option Over Medicare for All

By: Regina E. Herzlinger and Richard Boxer

How can the United States better control its health care costs and quality and still achieve universal coverage? The strongest choice is not Medicare for All, which would eliminate private insurance; it’s the public option, which would allow people to choose from... View Details

Keywords: Universal Health Coverage; Public Option; Medicare; Health Care and Treatment; Insurance; Cost Management; Quality; United States

Find at Harvard

Register to Read

April 1988 (Revised March 1991)
Case

Tektronix: Portable Instruments Division (A)

Tektronix's Portable Instruments Division has recently converted to a JIT production process. The existing cost system was designed for conventional manufacturing and is obsolete. The case describes the new material-burdening system the firm implemented. This system... View Details

Keywords: Cost Accounting; Production; Management Systems; Manufacturing Industry

Find at Harvard

August 2001 (Revised February 2005)
Case

Dakota Office Products

By: Robert S. Kaplan

The senior management team of Dakota, an office products distributor, is concerned about the company's first loss in history. Explores the role for activity based costing and customer profitability measurement in a distribution company. Dakota's customers are... View Details

Keywords: Activity Based Costing and Management; Order Taking and Fulfillment; Profit; Distribution; Customers; Distribution Industry

March 2001 (Revised August 2003)
Case

Wilkerson Company

By: Robert S. Kaplan

The president of Wilkerson, faced with declining profits, is struggling to understand why the company is encountering severe price competition on one product line while able to raise prices without competitive response on another product line. The controller proposes... View Details

Keywords: Activity Based Costing and Management; Competition; Profit; Product; Consumer Products Industry

←
45
46
…
314
315
→