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  • October 1994
  • Case

Yamatake-Honeywell Company, Ltd.: Activity-Based Costing System

By: Robin Cooper, Takeo Yoshikawa and Robert S. Kaplan
Keywords: Activity Based Costing and Management
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  • 24 Apr 2014
  • News

From observers to active participants in the global economy

efforts in Africa in part to the HBS course Written Analysis of Cases. “It combined the need for crisp, cogent analysis, based on the limited evidence available, and coming to a decision within a strictly limited time—just like real... View Details
  • Article

The Innovation of Time-Driven Activity-Based Costing

By: Robert S. Kaplan and Steven R. Anderson
Keywords: Innovation and Invention; Activity Based Costing and Management
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  • Web

1.17 Field Based Learning / Independent Projects | MBA

1.17 Field Based Learning / Independent Projects 1.0 Academic Information & Policies HBS students may have the opportunity to experience faculty-supervised, field-based learning during their MBA Program. The following policies apply to... View Details
  • Web

Annual Cost of Attendance | MBA

Expenses $15,364 ($1,707/mo) Computer [Variable; not included Total] [$1,500] Total: $178,514 Notes: Single Housing cost is based on average area market rate for a 2 bedroom apartment with a roommate.... View Details
  • 2013
  • Working Paper

FIN Around the World: The Contribution of Financing Activity to Profitability

By: Russell Lundholm, George Serafeim and Gwen Yu
We study how the availability of domestic credit influences the contribution that financing activities make to a firm's return on equity (ROE). Using a sample of 51,866 firms from 69 countries, we find that financing activities contribute more to a firm's ROE in... View Details
Keywords: Domestic Credit; Return Of Equity; Corporate Performance; Financial Statement Analysis; Financial Statements; Valuation; Cost of Capital; Asset Pricing; Economic Growth
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  • Article

Temporal View of the Costs and Benefits of Self-Deception

By: Zoe Chance, Michael I. Norton, Francesca Gino and Dan Ariely
Researchers have documented many cases in which individuals rationalize their regrettable actions. Four experiments examine situations in which people go beyond merely explaining away their misconduct to actively deceiving themselves. We find that those who exploit... View Details
Keywords: Hindsight Bias; Lying; Motivated Reasoning; Self-enhancement; Social Psychology; Perception; Performance Expectations
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  • 01 Jul 2022
  • News

Fisher & Herzlinger: New Transparency Rule Helps Rein in Health Care Costs

  • November–December 2014
  • Article

Using Time-Driven Activity-Based Costing to Identify Value-Improvement Opportunities in Healthcare

By: Robert S. Kaplan, Mary L. Witkowski, Megan Abbott, Alexis Guzman, Laurence Higgins, John Meara, Erin Padden, Apurva Shah, Peter Waters, Marco Weidemeier, Samuel Wertheimer and Thomas W. Feeley
As healthcare providers cope with pricing pressures and increased accountability for performance, they should be rededicating themselves to improving the value they deliver to their patients: better outcomes and lower costs. Time-driven activity-based costing offers... View Details
Keywords: Value Creation; Activity Based Costing and Management; Health Care and Treatment; Health Industry; United States; Europe
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  • Web

Business at the Base of the Pyramid - Course Catalog

economies it comprises the lowest two quintiles of the population. The course focuses on business at the base of the pyramid as a core commercial activity of the enterprise. Accordingly, it is not for those... View Details
  • 27 Feb 2019
  • Research & Ideas

The Hidden Cost of a Product Recall

American emissions tests. Volkswagen estimated that fines, repairs, and legal costs would total more than $30 billion. And worse, the company ceded its command of America’s diesel car market—producing more than one-third of the models... View Details
Keywords: by Danielle Kost; Manufacturing; Consumer Products; Auto; Medical Devices & Supplies
  • 08 May 2006
  • Research & Ideas

The Cost of Cutting in Line

suggest that even those who had accepted payment during the first encounter did not view the transaction as an ordinary exchange. Rather, the willingness to let someone cut in seems to be based on seeing the situation as... View Details
Keywords: by Sean Silverthorne
  • September 2020 (Revised June 2021)
  • Case

Eaton Corporation: Portfolio Transformation and The Cost of Capital

By: Benjamin C. Esty, E. Scott Mayfield and Daniel Fisher
In 2000, Eaton Corporation was a broadly diversified industrial conglomerate. But its strategy was evolving and its focus was narrowing around “power management” and more recently on “intelligent power,” the use of digitally enabled products and services designed to... View Details
Keywords: Mergers and Acquisitions; Business Conglomerates; Business Divisions; Cost of Capital; Corporate Finance; Value; Valuation; Industrial Products Industry; United States; Denmark; Republic of Ireland
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  • October 2016
  • Article

Technical Debt and System Architecture: The Impact of Coupling on Defect-related Activity

By: Alan MacCormack and Daniel J. Sturtevant
Technical debt is created when design decisions that are expedient in the short-term increase the costs of maintaining and adapting this system in future. An important component of technical debt relates to decisions about system architecture. As systems grow and... View Details
Keywords: Information Infrastructure; Performance Efficiency; Applications and Software; Infrastructure
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  • Research Summary

A Temporal View of the Costs and Benefits of Self-Deception

Researchers have documented many cases in which individuals rationalize their regrettable actions. Four experiments examine situations in which participants go beyond merely explaining away their misconduct to actively deceiving themselves. We find that those who... View Details

    Eaton Corp.: Portfolio Transformation and the Cost of Capital

    In 2000, Eaton Corporation was broadly diversified industrial conglomerate.  But its strategy was evolving and its focus was narrowing around “power management” and more recently on “intelligent power,” the use of digitally enabled products and services designed... View Details
    • 18 Jan 2016
    • Research & Ideas

    Hazard Warning: The Unacceptable Cost of Toxic Workers

    Toxic workers aren’t just a pain in the rear; they’re also a pain in the bottom line, according to a new Harvard Business School working paper. Dylan Minor, visiting assistant professor of business administration in the HBS Strategy unit, says a company stands to lose... View Details
    Keywords: by Roberta Holland
    • Web

    3.3 Student Cost of Attendance | MBA

    3.3 Student Cost of Attendance The student Cost of Attendance is calculated based upon projected educational expenses during a 9-month academic year (10 months for the first... View Details
    • September 2016 (Revised October 2018)
    • Case

    Springfield Hospital

    By: Susanna Gallani and Robert Kaplan
    One of the key roles of costing systems is to support the evaluation of performance and facilitate appropriate resource allocations. Through participation in a comparative cost study, management at Springfield Hospital, known for its heavy focus on operational... View Details
    Keywords: Time-Driven Activity-Based Costing; Variance Analysis; Activity Based Costing and Management; Health Care and Treatment; Health Industry
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    • 22 Jan 2014
    • Research & Ideas

    High-Tech Immigrant Workers Don’t Cost US Jobs

    immigration as one of the ways to keep the population base at its size or greater, and even better if that can be a skilled workforce." Bitter Debate Yet in the United States, specific policies and admission levels of skilled immigrants... View Details
    Keywords: by Dina Gerdeman; Computer; Financial Services