Cost Accounting - Publications - Faculty & Research

26 Feb 2008
First Look

First Look: February 26, 2008

takes into account costs as well as firm's objectives and constraints (e.g., minimum market share requirement). Over the last several decades, marketing researchers and practitioners have adopted various... View Details

Keywords: Martha Lagace

01 Apr 2015
Research & Ideas

The Slow, Steady Battle to Fix Cancer Care

on a holistic treatment plan comprising one of eight "bundles." “If we can drive down costs while improving outcomes, that will be much more favorable to our economy and to our competitiveness as a nation” "We're hoping... View Details

Keywords: by Carmen Nobel; Health

November 2005 (Revised November 2007)
Case

Meisterchef.com

By: Henry B. Reiling

Two underperforming companies are seeking to combine on terms that will preserve the net operating loss of one for use against their combined future profits or at least against the future profits of the company that generated the losses. The questions are whether the... View Details

Keywords: Code Law; Corporate Governance; Mergers and Acquisitions; Cost Accounting; Taxation; Corporate Strategy; Profit; Crisis Management; Financial Management; Legal Services Industry; Service Industry; United States

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Educators

27 May 2009
First Look

First Look: May 27, 2009

Rotemberg Abstract 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... View Details

Keywords: Martha Lagace

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Corporate Governance and Boards of Directors - Course Catalog

executives, and shareholders; the changing rights and powers of shareholders; different theories of corporate governance and their practical implications; the legal, financial, managerial, and behavioral issues that directors must contend with; the classic dilemmas... 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

16 Dec 2014
First Look

First Look: December 16

compare those clicks with users' subsequent purchases. Ever-cheaper IT makes this tracking cost effective and routine. In addition, a web of interlocking ad networks trades inventory and offers to show the right ad to the right person at... View Details

Keywords: Sean Silverthorne

05 Aug 2002
Research & Ideas

Five questions for Regina E. Herzlinger

to their specific needs—e.g., insurance for long-term care and drugs; easy access to integrated teams that specialize in treating chronic diseases and disabilities; pre-tax savings accounts for uninsured health care needs, such as hearing... View Details

Keywords: by Martha Lagace

March 2019 (Revised May 2019)
Case

Fetchr: A New Way of Last Mile Delivery

By: V.G. Narayanan and Eren Kuzucu

By mid-2016, five years of aggressive growth had transformed Fetchr from a small logistics startup to a 1,000-employee, full-fledged last-mile delivery company operating across four countries in the Middle East and North Africa (MENA). Already beneficiaries of the... View Details

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29 Jan 2019
Research & Ideas

'Green Bonds' May Be Our Best Bet for Environmental Damage Control

Municipalities have been selling bonds to pay for public works projects—fire stations, parking garages,sewage treatment systems—for 200 years. It’s only in the past decade or so, however, that they’ve been selling them with an extra perk: helping the environment. In... View Details

Keywords: by Michael Blanding; Energy; Utilities; Construction; Green Technology; Public Administration

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

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Replacement Diploma | MBA

Replacement Diploma You can request a replacement diploma if: Your diploma has been damaged, destroyed, or is irrecoverably lost You have changed your name To request a replacement diploma, please submit an image of a notarized request via email from your Harvard... View Details

19 Oct 2010
First Look

First Look: October 19, 2010

emerged that explicitly links leadership and identity. Research and theorizing on leadership development have yet to specify the processes that account for identity transformations in role transitions. This paper proposes a new,... View Details

Keywords: Sean Silverthorne

05 Jun 2015
Blog Post

The HBS Investment

but no one has mentioned the cost perspective. Given that the total tuition comes to over $200,000 for the two years and you all have or are going to complete this process, what exactly is in your bank View Details

05 Jun 2012
First Look

First Look: June 5

PublicationsTowards an Understanding of the Role of Standard Setters in Standard Setting Authors:Abigail M. Allen and Karthik Ramanna Publication:Journal of Accounting & Economics (forthcoming) Abstract We investigate the effect of... View Details

Keywords: Sean Silverthorne

June 1987 (Revised August 1988)
Case

American Bank

By: Robert S. Kaplan

American Bank is developing a new system to compute product costs. The deregulated, more competitive environment for commercial banks has created both problems and opportunities for banking operations. In order to price existing products and assess the desirability of... View Details

Keywords: System; Consolidation; Commercial Banking; SWOT Analysis; Fair Value Accounting; Cost Management; Price; Banking Industry; North and Central America; United States

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01 Sep 2020
News

Saving Grace

Illustration by Neil Webb About a year before he reached retirement, Frank Chapman started mapping out the travels he and his wife envisioned for their golden years. A career accountant for British telecom companies, he thought it best to... View Details

Keywords: Jen McFarland Flint

07 Apr 2003
Research & Ideas

Three Steps for Crisis Prevention

the chain—failures of mobilization—occur when leaders recognize and give adequate priority to a looming problem but fail to respond effectively. When the Securities and Exchange Commission tried to reform the U.S. accounting system—well... View Details

Keywords: by Michael D. Watkins & Max H. Bazerman

11 May 2020
News

Better Than Cash

Nepal, households headed by women with digital savings accounts increased their education spending by 20 percent. On the other side of the equation, digitizing teacher salary payments in Liberia reduced the time and View Details

October 2000 (Revised March 2004)
Background Note

Variance Analysis and Flexible Budgeting

By: Robert S. Kaplan

Facilitates the teaching of cases on variance analysis and flexible budgeting. Uses algebra, diagrams, and numerical examples to illustrate the calculation of price, quantity, and mix variances for revenues and costs, and a flexible budget for analyzing indirect and... View Details

Keywords: Cost; Price; Mathematical Methods; Revenue; Budgets and Budgeting

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