Activity-based Costing And Management - Publications - Faculty & Research - Harvard Business School

Filter Results: (2,647)

Filter Results: (2,647)

Show Results For

← Page 5 of 2,647 Results →

Sort by

Are you looking for?

→Search All HBS Web

2010
Chapter

Cost Structure Patterns in the Asset Management Industry

By: Dennis Campbell and Frances X. Frei

This chapter examines patterns in the cost structure of asset management firms and establishes two important trends in cost behavior. First, when revenues are growing, "indirect" costs related to sales, distribution, marketing, personnel, technology, and occupancy are... View Details

Keywords: Financial Crisis; Asset Management; Cost Management; Financial Services Industry

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

Research Summary

Managing Financial Reporting and the Effect on Firms' Costs of Capital

Amy P. Hutton's research investigates the impact of capital market forces and firm contracts on financial reporting and disclosure policies. Specifically, her research examines how managers use financial reporting to convey a firm's strategy, and the effect of... View Details

Article

Costs Without Value When Treating Pediatric Behavioral Patients in the ED

By: Marcella Jewell, Syed S. Shehab, Robert S. Kaplan, Jack Fanton and Joeli Hettler

Pediatric Emergency Department (ED) visits have greatly increased in recent years. An academic pediatric ED that annually treats about 1,000 behavioral health patients conducted a study to assess the true cost of caring for nonacute behavioral health patients. It... View Details

Keywords: Costs; Value; Healthcare; Health Care and Treatment; Cost Management

Find at Harvard

October 1994
Case

Yokohama Corporation, Ltd. (B): Cost Management System

Illustrates the budget planning process at a Japanese firm. Also describes a highly traditional cost accounting system, and shows how variances are used for performance measurement. View Details

Keywords: Cost Accounting; Performance Evaluation; Budgets and Budgeting; Japan

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

2012
Article

Demand and Capacity Management in Air Transportation

This paper summarizes research trends and opportunities in the area of managing air transportation demand and capacity. Capacity constraints and resulting congestion and low schedule reliability currently impose large costs on airlines and their passengers. Significant... View Details

Keywords: Demand Management; Capacity Management; Mathematical Modeling; Congestion And Delays; Trends And Opportunities; Demand and Consumers; Air Transportation; Mathematical Methods; Performance Capacity; Air Transportation Industry

Article

Defining, Measuring, and Improving Value in Spine Care

By: Robert S. Kaplan and Derek Haas

This chapter discusses how to measure and improve spine care outcomes and costs. Today’s commonly used outcome metrics, such as readmission and complication rates, are actually process and quality metrics. They are not the outcomes, such as improvement in pain and... View Details

Keywords: Spine Care; Outcomes Measurement; Time-Driven Activity-Based Costing; Health Care and Treatment; Cost; Measurement and Metrics; Performance Improvement; Value

November 1991 (Revised August 1994)
Background Note

Relevant Costs and Revenues

By: Arthur Schleifer Jr.

Develops the idea that the relevance of costs and revenues depends on what decisions are under consideration. Revenues and costs are relevant if they would be different under one decision choice than under the other. Teaching purpose: Basic background material for... View Details

Keywords: Decision Choices and Conditions; Cost; Revenue; Framework; Managerial Roles; Risk and Uncertainty

Article

Time-driven Activity-based Costing of Multivessel Coronary Artery Bypass Grafting across National Boundaries to Identify Improvement Opportunities: Study Protocol

By: F. Erhun, B. Mistry, T. Platcheck, A. Milstein, V.G. Narayanan and R. S. Kaplan

Coronary artery bypass graft (CABG) surgery is a common treatment for coronary artery disease—a disease that affects over 10% of US adults and is a major cause of morbidity and mortality. In 2005, the mean cost for a CABG procedure among Medicare beneficiaries in the... View Details

Keywords: Activity Based Costing and Management; Health Disorders; Health Care and Treatment; United States; India

July 2016
Article

Time-Driven Activity-Based Costing of a Postacute Care Transitions Program in a Primary Care Practice

By: Robert S. Kaplan, Gregory J. Hanson, Derek Haas, Dustin Kuchera, Jerry J. Sobolik and Richard A. Helmers

Article

The Relationship Between Workplace Stressors and Mortality and Health Costs in the United States

By: Joel Goh, Jeffrey Pfeffer and Stefanos A. Zenios

Even though epidemiological evidence links specific workplace stressors to health outcomes, the aggregate contribution of these factors to overall mortality and health spending in the United States is not known. In this paper, we build a model to estimate the excess... View Details

Keywords: Occupational Health; Health Costs; Mortality; Applied Optimization; Health

Find at Harvard

03 Dec 2020
Research & Ideas

Cut Payroll Costs with Transparency, Fairness, and Compassion

workweeks, unpaid leave, pay freezes, elimination of bonuses, a freeze on 401(k) matching, and reduced vacation allowance. Some CEOs believe salary cuts are a way to spread the pain of reducing salary costs... View Details

Keywords: by Boris Groysberg and Sarah Abbott

2013
Working Paper

The Impact of Conformance and Experiential Quality on Healthcare Cost and Clinical Performance

By: Claire Senot, Aravind Chandrasekaran, Peter T. Ward and Anita L. Tucker

The quality of operational processes is an important driver of performance in hospitals. In particular, processes that reliably deliver both evidence-based and patient-centered care, which we call conformance and experiential quality, respectively, have been argued to... View Details

Keywords: Healthcare; Experiential Quality; Conformance Quality; Clinical Outcomes; Cost Efficiency; Quality; Service Operations; Health Care and Treatment; Performance; Outcome or Result; Health Industry

January 2002 (Revised February 2002)
Case

Postgirot Bank and Provment AB: Managing the Cost of IT Operations

By: F. Warren McFarlan and Nancy Bartlett

Describes a specific approach for measuring the efficiency of the groups of computers inside an organization and suggests ways this tool may be used to reduce the company's computing investment while maintaining service. It is a software-enabled industrial engineering... View Details

Keywords: Cost Management; Investment; Management Analysis, Tools, and Techniques; Management Style; Information Technology; Applications and Software

summer 2001
Article

The Impact of Activity-Based Costing on Managerial Decisions at Insteel Industries - A Field Study

By: V.G. Narayanan and Ratna G. Sarkar

Keywords: Activity Based Costing and Management; Management; Decision Making

Find at Harvard

1995
Article

Managing Distrust: The Hidden Cost of Downsizing

By: D. Sull and N. Nohria

Keywords: Management; Job Cuts and Outsourcing; Cost; Trust

Find at Harvard

April 2008
Case

Campbell and Bailyn's Boston Office: Managing the Reorganization

By: Anne Donnellon and Dun Gifford Jr

Ken Winston, the regional sales manager at a securities brokerage firm, has reorganized his generalist salespeople into Key Account Teams (KAT) to increase sales of specialized, higher-margin fixed income products. Winston is also implementing a new corporate... View Details

January 2005 (Revised March 2005)
Case

Parisian: productivity and selling cost

By: Rajiv Lal and Arar Han

Presents the dilemma facing George Jones with respect to the high selling cost at Parisian Department Stores. The challenges to be considered reflect issues at different levels of the organization, including individual salespeople, the store itself, and the merchandise... View Details

Keywords: Cost; Executive Compensation; Production; Sales; Salesforce Management; Motivation and Incentives; Retail Industry

26 Jan 2015
Research & Ideas

National Health Costs Could Decrease if Managers Reduce Work Stress

pressure, alcoholism, mental illness. Even so, the connections between job pressures and health—and what management can do to address the problem—have been little studied. “We have not placed a lot of... View Details

Keywords: by Michael Blanding; Health

←
5
6
…
132
133
→