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      • Faculty Publications  (257)

      Activity Based Costing and ManagementRemove Activity Based Costing and Management →

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      • September 2016
      • Article

      Do Display Ads Influence Search?: Attribution and Dynamics in Online Advertising

      By: Pavel Kireyev, Koen Pauwels and Sunil Gupta
      As firms increasingly rely on online media to acquire consumers, marketing managers feel comfortable justifying higher online marketing spending by referring to online metrics such as click-through rate (CTR) and cost per acquisition (CPA). However, these standard... View Details
      Keywords: Internet and the Web; Digital Marketing
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      Kireyev, Pavel, Koen Pauwels, and Sunil Gupta. "Do Display Ads Influence Search? Attribution and Dynamics in Online Advertising." International Journal of Research in Marketing 33, no. 3 (September 2016): 475–490.
      • August 2016 (Revised July 2018)
      • Case

      Accenture Human Capital Strategy

      By: Paula A. Price, V.G. Narayanan and James Weber
      Accenture is a leading global consulting, technology, and outsourcing company. It has clients and its own operations throughout the world. This case describes the human resources and related activities necessary to deliver its services to clients. It allows students to... View Details
      Keywords: Management Consulting; Technology Consulting; Outsourcing; Human Resources; Activity Based Costing and Management; Management Practices and Processes
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      Price, Paula A., V.G. Narayanan, and James Weber. "Accenture Human Capital Strategy." Harvard Business School Case 117-032, August 2016. (Revised July 2018.)
      • August 2016 (Revised November 2019)
      • Case

      eSig: Growth Analysis

      By: Mark Roberge and Tom Eisenmann
      eSig, an early-stage startup, offers an electronic signature application as a "freemium" product, i.e., users can upgrade from a free basic version to a premium version by paying a subscription fee. Using 9 months of data from 50,000 user activations (available as a... View Details
      Keywords: Esignature; Computer Software; Business or Company Management; Marketing Channels; Applications and Software; Business Startups; Computer Industry
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      Roberge, Mark, and Tom Eisenmann. "eSig: Growth Analysis." Harvard Business School Case 817-009, August 2016. (Revised November 2019.)
      • August 2016
      • Case

      VMD Medical Imaging Center

      By: Susanna Gallani and Eva Labro
      VMD Medical Imaging Center, a local independent provider of medical imaging services, is facing some important challenges. Despite efficiency improvements and cost cutting initiatives carried out over the past few years, their profitability is shrinking; their prices... View Details
      Keywords: Costing; Death Spiral; Transfer Pricing; Activity Based Costing and Management; Competitive Strategy; Medical Specialties; Health Industry
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      Gallani, Susanna, and Eva Labro. "VMD Medical Imaging Center." Harvard Business School Case 117-002, August 2016.
      • 2016
      • Working Paper

      Operations in the On-Demand Economy: Staffing Services with Self-Scheduling Capacity

      By: Itai Gurvich, Martin Lariviere and Antonio Moreno
      Motivated by recent innovations in service delivery such as ride-sharing services and work-from-home call centers, we study capacity management when workers self-schedule. Our service provider chooses capacity to maximize its profit (revenue from served customers minus... View Details
      Keywords: Strategic Servers; On-demand Economy; Independent Capacity; Distributed Systems; Uber; Service Operations; Performance Capacity
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      Gurvich, Itai, Martin Lariviere, and Antonio Moreno. "Operations in the On-Demand Economy: Staffing Services with Self-Scheduling Capacity." Working Paper, June 2016.
      • Article

      Time-Driven Activity-Based Costing in Emergency Medicine

      By: Robert S. Kaplan, Brian J. Yun, Anand M. Prabhakar, Jonathan Warsh, John Brennan, Kyle E. Dempsey and Ali S. Raja
      Value in emergency medicine is determined by both patient-important outcomes and the costs associated with achieving them. However, measuring true costs is challenging. Without an understanding of costs, emergency department (ED) leaders will be unable to determine... View Details
      Keywords: Time-Driven Activity-Based Costing; Emergency Room; Health Care and Treatment; Value; Cost Management; Activity Based Costing and Management
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      Kaplan, Robert S., Brian J. Yun, Anand M. Prabhakar, Jonathan Warsh, John Brennan, Kyle E. Dempsey, and Ali S. Raja. "Time-Driven Activity-Based Costing in Emergency Medicine." Annals of Emergency Medicine 67, no. 6 (June 2016): 765–772.
      • April 2016 (Revised May 2016)
      • Case

      Hôpital Universitaire de Mirebalais, Partners In Health in Haiti

      By: Robert S. Kaplan, Bipin Mistry and Karla Bertrand
      The case describes the application of Time-Driven Activity-Based Costing (TDABC) at a new tertiary hospital, operated by Partners in Health in Mirebelais, Haiti. A project team mapped the clinical processes for use in estimating the direct costs of personnel,... View Details
      Keywords: Time-Driven Activity-Based Costing; Activity Based Costing and Management; Cost Accounting; Developing Countries and Economies; Health Care and Treatment; Health Industry; Haiti
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      Kaplan, Robert S., Bipin Mistry, and Karla Bertrand. "Hôpital Universitaire de Mirebalais, Partners In Health in Haiti." Harvard Business School Case 116-041, April 2016. (Revised May 2016.)
      • March 2016 (Revised March 2022)
      • Teaching Note

      Express Scripts: Promoting Prescription Drug Home Delivery (A) and (B)

      By: John Beshears
      The pharmacy benefit manager (PBM) sector processes prescription drug claims on behalf of companies that offer a prescription drug benefit to their employees. The case associated with this teaching note follows Bob Nease, chief scientist at Express Scripts, as he... View Details
      Keywords: Pharmaceuticals; Prescription Drugs; Pharmacy Benefit Manager; PBM; Healthcare; Behavioral Economics; Choice Architecture; Active Choice; Service Delivery; Decision Choices and Conditions; Consumer Behavior; Distribution Channels; Health Care and Treatment; Service Industry; Pharmaceutical Industry
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      Beshears, John. "Express Scripts: Promoting Prescription Drug Home Delivery (A) and (B)." Harvard Business School Teaching Note 916-047, March 2016. (Revised March 2022.)
      • February 2016
      • Case

      Express Scripts: Promoting Prescription Drug Home Delivery (A)

      By: John Beshears, Patrick Rooney and Jenny Sanford
      The pharmacy benefit manager (PBM) sector processes prescription drug claims on behalf of companies that offer a prescription drug benefit to their employees. This case follows Bob Nease, Chief Scientist at Express Scripts, as he considers methods to promote home... View Details
      Keywords: Pharmaceuticals; Prescription Drugs; Pharmacy Benefit Manager; PBM; Healthcare; Behavioral Economics; Choice Architecture; Active Choice; Service Delivery; Decision Choices and Conditions; Health Care and Treatment; Order Taking and Fulfillment; Compensation and Benefits; Pharmaceutical Industry
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      Beshears, John, Patrick Rooney, and Jenny Sanford. "Express Scripts: Promoting Prescription Drug Home Delivery (A)." Harvard Business School Case 916-026, February 2016.
      • February 2016 (Revised March 2022)
      • Case

      Express Scripts: Promoting Prescription Drug Home Delivery (B)

      By: John Beshears, Patrick Rooney and Jenny Sanford
      The pharmacy benefit manager (PBM) sector processes prescription drug claims on behalf of companies that offer a prescription drug benefit to their employees. This case follows Bob Nease, Chief Scientist at Express Scripts, as he considers methods to promote home... View Details
      Keywords: Pharmaceuticals; Prescription Drugs; Pharmacy Benefit Manager; PBM; Healthcare; Behavioral Economics; Choice Architecture; Active Choice; Health Care and Treatment; Service Delivery; Decision Choices and Conditions; Order Taking and Fulfillment; Compensation and Benefits
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      Beshears, John, Patrick Rooney, and Jenny Sanford. "Express Scripts: Promoting Prescription Drug Home Delivery (B)." Harvard Business School Case 916-040, February 2016. (Revised March 2022.)
      • February 2016 (Revised May 2016)
      • Case

      Astroscale, Space Debris, and Earth's Orbital Commons

      By: Matthew Weinzierl, Angela Acocella and Mayuka Yamazaki
      An engineer and technology entrepreneur, Nobu Okada, had turned a mid-life crisis into a bold—some would say quixotic—quest to prevent a tragedy of the commons at the global scale. Namely, Okada believed the accumulation of debris in near-Earth orbital space posed a... View Details
      Keywords: Market Entry and Exit; Global Range; Entrepreneurship; Crisis Management; Wastes and Waste Processing; Economics; Aerospace Industry
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      Weinzierl, Matthew, Angela Acocella, and Mayuka Yamazaki. "Astroscale, Space Debris, and Earth's Orbital Commons." Harvard Business School Case 716-037, February 2016. (Revised May 2016.)
      • February 2016 (Revised May 2016)
      • Case

      Blue Origin, NASA, and New Space (A)

      By: Matthew Weinzierl and Angela Acocella
      Jeff Bezos, six years after starting a revolution in retailing with Amazon.com, turned his life-long passion for space into a start-up, Blue Origin. Blue (as it was called) was a part of the New Space industry, a collection of startup aerospace engineering companies... View Details
      Keywords: Cost vs Benefits; Partners and Partnerships; Transportation; Business Startups; Government and Politics; Business and Government Relations; Aerospace Industry
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      Weinzierl, Matthew, and Angela Acocella. "Blue Origin, NASA, and New Space (A)." Harvard Business School Case 716-012, February 2016. (Revised May 2016.)
      • January 2016
      • Case

      SAP SE: Autism at Work

      By: Gary P. Pisano and Robert D. Austin
      This case describes SAP's "Autism at Work" program, which integrates people with autism into the company's workforce. The company has a stated objective of making 1% of its workforce people with autism by 2020. SAP's rationale for the program is based on the belief... View Details
      Keywords: Software; Human Resource Management; Diversity Management; Germany; Selection and Staffing; Innovation and Management; Applications and Software; Recruitment; Diversity; Information Technology Industry; Germany
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      Pisano, Gary P., and Robert D. Austin. "SAP SE: Autism at Work." Harvard Business School Case 616-042, January 2016.
      • November 2015 (Revised February 2016)
      • Case

      Allianz Turkey: Focus on the Customer (A)

      By: W. Earl Sasser and Gamze Yucaoglu
      At the age of 39, Solmaz Altın took over the helm at Allianz Turkey. Solmaz quickly realized that, although the insurance market was thinly penetrated in Turkey, the company was operating in a very competitive environment with pressure on prices and, hence, cost... View Details
      Keywords: Service Excellence; Customer Experience; Customer Service; Emerging Market; Customer Focus; Net Promoter Score; Customer Relationship Management; Competition; Leading Change; Service Operations; Emerging Markets; Customer Satisfaction; Insurance Industry; Turkey
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      Sasser, W. Earl, and Gamze Yucaoglu. "Allianz Turkey: Focus on the Customer (A)." Harvard Business School Case 316-093, November 2015. (Revised February 2016.)
      • November 2015 (Revised February 2016)
      • Supplement

      Allianz Turkey: Focus on the Customer (B)

      By: W. Earl Sasser and Gamze Yucaoglu
      At the age of 39, Solmaz Altın took over the helm at Allianz Turkey. Solmaz quickly realized that, although the insurance market was thinly penetrated in Turkey, the company was operating in a very competitive environment with pressure on prices and, hence, cost... View Details
      Keywords: Service Excellence; Customer Experience; Customer Service; Emerging Market; Customer Focus; Net Promoter Score; Customer Relationship Management; Competition; Leading Change; Service Operations; Emerging Markets; Customer Satisfaction; Insurance Industry; Turkey
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      Sasser, W. Earl, and Gamze Yucaoglu. "Allianz Turkey: Focus on the Customer (B)." Harvard Business School Supplement 316-094, November 2015. (Revised February 2016.)
      • October 22, 2015
      • Article

      The Mayo Clinic Model for Running a Value-Improvement Program

      By: Robert S. Kaplan, Derek A. Haas, Richard A. Helmers, March Rucci and Meredith Brady
      Applying time-driven activity-based costing (TDABC) in health care cannot be delegated to the finance function. The most successful implementations have had strong executive support, exceptional clinical leaders, and dedicated, multi-disciplinary project teams. The... View Details
      Keywords: Service Delivery; Activity Based Costing and Management; Health Care and Treatment; Health Industry
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      Kaplan, Robert S., Derek A. Haas, Richard A. Helmers, March Rucci, and Meredith Brady. "The Mayo Clinic Model for Running a Value-Improvement Program." Harvard Business Review (website) (October 22, 2015). (A collaboration of the editors of Harvard Business Review and the New England Journal of Medicine.)
      • 2017
      • Working Paper

      Discretionary Task Ordering: Queue Management in Radiological Services

      By: Maria Ibanez, Jonathan R. Clark, Robert S. Huckman and Bradley R. Staats
      Work scheduling research typically prescribes task sequences implemented by managers. Yet employees often have discretion to deviate from their prescribed sequence. Using data from 2.4 million radiological diagnoses, we find that doctors prioritize similar tasks... View Details
      Keywords: Discretion; Scheduling; Queue; Healthcare; Learning; Experience; Decentralization; Delegation; Behavioral Operations; Operations; Service Operations; Service Delivery; Performance; Performance Effectiveness; Performance Efficiency; Performance Improvement; Performance Productivity; Decisions; Time Management; Cost vs Benefits; Health Industry
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      Ibanez, Maria, Jonathan R. Clark, Robert S. Huckman, and Bradley R. Staats. "Discretionary Task Ordering: Queue Management in Radiological Services." Harvard Business School Working Paper, No. 16-051, October 2015. (Revised March 2017.)
      • August 2015 (Revised August 2015)
      • Case

      Hoag Orthopedic Institute

      By: Robert S. Kaplan and Jonathan Warsh
      Two groups of orthopedic surgeons form a joint venture with a community hospital to establish Hoag Orthopedic Institute, a for-profit hospital and two ambulatory service centers. By controlling and integrating all aspects of the patients' medical treatment, the... View Details
      Keywords: Outcomes Measurement; Bundled Payment; Health Care; Activity-based Costing And Management; Measurement and Metrics; Activity Based Costing and Management; Competitive Strategy; Medical Specialties; Health Care and Treatment; Outcome or Result; Health Industry
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      Kaplan, Robert S., and Jonathan Warsh. "Hoag Orthopedic Institute." Harvard Business School Case 115-023, August 2015. (Revised August 2015.)
      • Article

      Integrated Reporting and Investor Clientele

      By: George Serafeim
      In this paper, I examine the relation between Integrated Reporting (IR) and the composition of a firm's investor base. I hypothesize and find that firms that practice IR have a more long-term oriented investor base with more dedicated and fewer transient investors.... View Details
      Keywords: Integrated Reporting; Sustainability Reporting; Long-term Investing; Short-termism; Accounting; Integrated Corporate Reporting; Environmental Sustainability; Investment; Corporate Governance
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      Serafeim, George. "Integrated Reporting and Investor Clientele." Journal of Applied Corporate Finance 27, no. 2 (Spring 2015): 34–51.
      • 2015
      • Chapter

      Innovating without Information Constraints: Organization, Communities, and Innovation when Information Costs Approach Zero

      By: Elizabeth J. Altman, Frank Nagle and Michael Tushman
      Innovation has traditionally taken place within an organization's boundaries and/or with selected partners. This Chandlerian approach to innovation has been rooted in transaction costs, organizational boundaries, and information processing challenges associated with... View Details
      Keywords: Knowledge Sharing; Cost; Innovation and Management; Collaborative Innovation and Invention
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      Altman, Elizabeth J., Frank Nagle, and Michael Tushman. "Innovating without Information Constraints: Organization, Communities, and Innovation when Information Costs Approach Zero." In The Oxford Handbook of Creativity, Innovation, and Entrepreneurship, edited by Christina E. Shalley, Michael A. Hitt, and Jing Zhou, 353–379. Oxford University Press, 2015.
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