Cost Accounting - Publications - Faculty & Research

11 Nov 2013
Research & Ideas

A Smarter Way to Reduce Customer Defections

should consider not only the churn probability of customers, but also how much they spend, the likelihood that they will respond to a retention offer, and the cost of the offer itself. Gupta's predictive model takes all these factors into... View Details

Keywords: by Dina Gerdeman; Retail; Service

24 Apr 2007
First Look

First Look: April 24, 2007

807-126 PRG-Schultz will run out of cash within a couple of months unless the new CEO can reduce costs and restructure the company's debt. PRG was the dominant market leader in the audit recovery industry. The industry consisted of firms... View Details

Keywords: Sean Silverthorne

01 Sep 2015
First Look

First Look -- September 1, 2015

https://www.hbs.edu/faculty/Pages/item.aspx?num=49520 2015 Journal of Comparative Effectiveness Research Comparative Costs of Advanced Proton and Photon Radiation Therapies: Lessons from Time-driven Activity-based View Details

Keywords: Sean Silverthorne

01 Sep 2012
News

Alumni Books

Angst, Awareness, Action by Jay P. Desai (AMP 180, 2011) (Pearson) Accountability, the bedrock of governance, is under siege in India. Widespread unaccountability is preventing the country from unlocking its full economic and social potential.ÃÂ Desai discusses... View Details

Keywords: Colleges, Universities, and Professional Schools; Educational Services; Publishing Industries (except Internet); Information

06 Dec 2021
News

Truth Be Told

“cash for information” may not be the right way to talk about it, because it comes across as if someone is making a lot of money without any costs. It’s more like an insurance payment. Whistleblowers incur a lot of costs and get some... View Details

Keywords: April White; Corporate, Subsidiary, and Regional Managing Offices; Management

01 Jun 1999
News

Short Takes

to ensure that environmental resources are replenished for future generations - as there are people discussing the issue. But with increased pressure on businesses to consider the costs of their actions to society and the environment... View Details

Keywords: Judith A. Ross

12 Jan 2015
Research & Ideas

Regulators Ease Up on Companies Generating Political Benefits

because of what they did, but because of what they are? That's the question that intrigued Jonas Heese, who recently joined Harvard Business School as an assistant professor in the Accounting and Management unit. While earning his PhD in... View Details

Keywords: by Michael Blanding

02 Jan 2020
Op-Ed

Medicare for All or Public Option: Can Either Heal Health Care?

The United States has serious health care problems: More than 27 million uninsured people, costs that are growing faster than income, and a staggering $37 trillion of unfunded liabilities in the Medicare program. Perhaps most alarming:... View Details

Keywords: by Regina E. Herzlinger and James Wallace; Health; Public Administration

15 Apr 2013
Research & Ideas

Solving the Search vs. Display Advertising Quandary

In fact, the researchers found that in the long run the cost for each bank account application for search ads was $38. But the cost per application for display ads was actually... View Details

Keywords: by Michael Blanding; Advertising

July 2000
Case

Aerospace Technologies, Inc.

By: Paul M. Healy and Jacob Cohen

Ben Galil's privately held engineering consulting firm represents aerospace products manufacturers in Israeli government biddings. The company incurs expenses for years before getting paid. This case deals with the alternative methods for booking revenues and expenses... View Details

Keywords: Accrual Accounting; Accounting; Revenue; Cost; Business or Company Management; Profit; Engineering; Bids and Bidding; Government and Politics; Private Ownership; Consulting Industry; Israel

Citation

Find at Harvard

10 Jun 2015
Research & Ideas

The Transparency Revolution in Corporate Reporting

decipher what kind of company they are buying into. The Sustainability Accounting Standards Board (SASB) is an NGO established in 2011 with designs on cutting through that noise. Much the way the Financial View Details

Keywords: Re: George Serafeim

01 Jun 2012
News

FAQ

in the sample budget below, students contribute an amount that HBS calculates by taking into account their prior years’ salary and spouse’s salary, if married, as well as their personal assets, including real estate, investments, and... View Details

01 Sep 2008
News

Totting Up the Bill for the Iraq War

individuals so that the war’s consequences are felt directly by citizens. The White House has come down hard on the numbers and message of The Three Trillion Dollar War, but by offering a detailed, devastating accounting of the human,... View Details

Keywords: Sean Silverthorne; National Security and International Affairs; Government

01 Jun 1997
News

A Better Way to Go on Strike

W hen President Clinton imposed a cooling-down period in the American Airlines pilots' strike, he recognized that a strike would impose huge costs on those not involved in the labor dispute - from travelers and airfreight shippers to... View Details

Keywords: David Lax and Professor James K. Sebenius

30 Jan 2007
First Look

First Look: January 30, 2007

the economic foundations of activity-based costing and balanced scorecard, as generalized supply and demand curves. It argues, however, that management accounting systems should not be viewed solely through... View Details

Keywords: Martha Lagace

29 Jan 2019
First Look

New Research and Ideas, January 29, 2019

Business School Case 118-013 Accounting for Nuclear Power Provisions at RWE In early 2016, RWE, a utility that operates nuclear power plants in Germany, came under scrutiny from regulators and the media over the adequacy of its provisions... View Details

Keywords: Dina Gerdeman

24 Apr 2014
News

Creating connections among consumers

embraced technology and tools that make it easier for members to access reviews and deals. “Our members want help with hiring decisions that have a high cost of failure if done improperly, so they’re happy to pay for reliable... View Details

01 Aug 2002
News

HBS Business Plan Contest Keeps Entrepreneurial Spirit Alive

FishLogic's Javier Segovia, Patrick George, Benjamin Vigoda, and Gonçal Pagan: producing programmable signal-processing chips that cost less and work faster. Lucas Klein, Matthew Mugo Fields, and Jason Green of BEST Education Partners,... View Details

March 1990 (Revised June 1993)
Case

Analog Devices, Inc.: The Half-Life System

By: Robert S. Kaplan

The company has committed to major improvements in quality, cost, and on-time delivery performance. Despite strong senior management support, however, the actual rate of improvement was disappointing until a new measurement philosophy was introduced. The new approach... View Details

Keywords: Quality; Performance Improvement; Earnings Management; Financial Reporting; Organizational Change and Adaptation; Performance Productivity; Business or Company Management; Cost Management; Measurement and Metrics; Management Teams; Semiconductor Industry