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  • All HBS Web  (3,502)
    • People  (1)
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    • Multimedia  (5)
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← Page 5 of 3,502 Results →
  • October 1994
  • Case

Isuzu Motors, Ltd.: Cost Creation Program

Describes the various value engineering techniques used by Isuzu. Shows how Isuzu reduces the cost of its products while increasing their functionality within the constraints of a target cost. View Details
Keywords: Cost Accounting; Cost Management
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Cooper, Robin, and Takeo Yoshikawa. "Isuzu Motors, Ltd.: Cost Creation Program." Harvard Business School Case 195-054, October 1994.
  • February 1996 (Revised November 2003)
  • Case

Indianapolis: Activity-Based Costing of City Services (A)

By: Robert S. Kaplan
A new administration in the City of Indianapolis is initially determined to privatize many municipal services. Before taking this action, however, the city managers want to know the current cost of performing these services with the municipal workers. Existing... View Details
Keywords: Cost Management; Public Sector; Activity Based Costing and Management; Service Delivery; Privatization; City; Indianapolis
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Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (A)." Harvard Business School Case 196-115, February 1996. (Revised November 2003.)
  • March 2016
  • Article

Using Quality Improvement Methods and Time-Driven Activity-Based Costing to Improve Value-Based Cancer Care Delivery at a Cancer Genetics Clinic

By: R.Y. Tan, M. Met-Domestici, K. Zhou, A.B. Guzman, S.T. Lim, K.C. Soo, T.W. Feeley and J. Ngeow
Purpose:
To meet increasing demand for cancer genetic testing and improve value-based cancer care delivery, National Cancer Centre Singapore restructured the Cancer Genetics Service in 2014. Care delivery processes were redesigned. We sought to improve access by... View Details
Keywords: Cancer Treatment; Value Based Health Care; Time-Driven Activity-Based Costing; Health Care and Treatment; Quality; Performance Improvement; Activity Based Costing and Management
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Tan, R.Y., M. Met-Domestici, K. Zhou, A.B. Guzman, S.T. Lim, K.C. Soo, T.W. Feeley, and J. Ngeow. "Using Quality Improvement Methods and Time-Driven Activity-Based Costing to Improve Value-Based Cancer Care Delivery at a Cancer Genetics Clinic." Journal of Oncology Practice 12, no. 3 (March 2016): 320–331. (e-Pub 1/2016. PMID: 26759493.)
  • 2023
  • Article

Comparison of COVID-19 Hospitalization Costs across Care Pathways: A Patient-level Time-driven Activity-based Costing Analysis in a Brazilian Hospital

By: Ricardo Bertoglio Cardoso, Miriam Allein Zago Marcolino, Milena Soriano Marcolino, Camila Felix Fortis, Leila Beltrami Moreira, Ana Paula Coutinho, Nadine Oliveira Clausell, Junaid Nabi, Robert S. Kaplan, Ana Paula Beck da Silva Etges and Carisi Anne Polanczyk
The COVID-19 pandemic raised awareness of the need to better understand where and how patient-level costs are incurred in health care organizations. This study used time-driven activity-based costing to estimate COVID-19 patient-level hospital costs in a Brazilian... View Details
Keywords: Health Care and Treatment; Cost; Health Industry; Brazil
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Cardoso, Ricardo Bertoglio, Miriam Allein Zago Marcolino, Milena Soriano Marcolino, Camila Felix Fortis, Leila Beltrami Moreira, Ana Paula Coutinho, Nadine Oliveira Clausell, Junaid Nabi, Robert S. Kaplan, Ana Paula Beck da Silva Etges, and Carisi Anne Polanczyk. "Comparison of COVID-19 Hospitalization Costs across Care Pathways: A Patient-level Time-driven Activity-based Costing Analysis in a Brazilian Hospital." BMC Health Services Research 23, no. 198 (2023).
  • May 1997
  • Case

Toyota Motor Corporation: Target Costing System

Explores Toyota's target costing system, considered to be the most advanced such system of any major Japanese manufacturer. Specifically, describes Toyota's process of setting rigorous cost-reduction goals and the steps taken to achieve them. View Details
Keywords: Cost Management; Manufacturing Industry; Auto Industry; Japan
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Cooper, Robin, and Takao Tanaka. "Toyota Motor Corporation: Target Costing System." Harvard Business School Case 197-031, May 1997.
  • 2020
  • Working Paper

Measuring the Cost of Corporate Water Usage

By: DG Park, George Serafeim and T. Robert Zochowski
We develop a methodology that calculates the impact that organizations have on the environment through their water consumption relating to water stress risk. Using the methodology, we derive estimates for four companies that show how assumptions on the geographic... View Details
Keywords: Water; Water Management; Environment; Sustainability; Environmental Impact; Impact-Weighted Accounts; IWAI; Organizations; Environmental Sustainability; Valuation
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Park, DG, George Serafeim, and T. Robert Zochowski. "Measuring the Cost of Corporate Water Usage." Harvard Business School Working Paper, No. 21-036, September 2020.
  • November 1990 (Revised August 1992)
  • Case

American Airlines (B): Compensation and Cost Reduction

American Airlines' strategy in the 1990s calls for continued growth, improvements in customer service, and cost reduction. Central to cost reduction efforts is the need to contain labor costs. After having signed a very expensive new contract with its pilots' union in... View Details
Keywords: Cost Management; Labor Unions; Compensation and Benefits; Air Transportation Industry; United States
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Loveman, Gary W. "American Airlines (B): Compensation and Cost Reduction." Harvard Business School Case 491-060, November 1990. (Revised August 1992.)
  • July 2016
  • Case

Product Portfolio Management at Genentech

By: Kevin Schulman and Jamie Gresh
Genentech, long the darling of the biotechnology industry, was acquired by Swiss pharmaceutical company Roche in 2009. The combined company retains the name Genentech in the US, but must now move to achieve the promises made at the time of this merger—to build from... View Details
Keywords: Portfolio Management; Drug Development; Postmerger Integration; Marketing Strategy; Mergers and Acquisitions; Integration; Biotechnology Industry; Pharmaceutical Industry; United States
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Schulman, Kevin, and Jamie Gresh. "Product Portfolio Management at Genentech." Harvard Business School Case 317-012, July 2016.
  • Article

Manage the Suppliers That Could Harm Your Brand: Know When to Avoid, Engage, or Drop Them

By: Jodi L Short and Michael W. Toffel
The pandemic has placed a new spotlight on working conditions in factories that supply global companies. To avert problems, firms often impose codes of conduct on their suppliers and perform audits to assess compliance. Do these measures help identify unethical... View Details
Keywords: Auditing; Agency Cost; Quality And Safety; Quality Management System; Quality Management; Unions; Environmental Management; Globalization; Goods and Commodities; Governance; Labor; Labor Unions; Wages; Working Conditions; Operations; Supply Chain; Safety; Quality; China; Bangladesh; Asia; Pakistan
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Short, Jodi L., and Michael W. Toffel. "Manage the Suppliers That Could Harm Your Brand: Know When to Avoid, Engage, or Drop Them." Harvard Business Review 99, no. 2 (March–April 2021).
  • October 1988 (Revised June 1993)
  • Case

Siemens Electric Motor Works (A): Process-Oriented Costing

Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details
Keywords: Production; Activity Based Costing and Management; Manufacturing Industry
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Cooper, Robin, and Karen Wruck. "Siemens Electric Motor Works (A): Process-Oriented Costing." Harvard Business School Case 189-089, October 1988. (Revised June 1993.)
  • December 2017
  • Article

Overall Cost Comparison of Gastrointestinal Endoscopic Procedures with Endoscopist- or Anesthesia-Supported Sedation by Activity-Based Costing Techniques

By: Richard A. Helmers, James A. Dilling, Christopher R. Chaffee, Mark V. Larson, Bradly J. Narr, Derek A. Haas and Robert S. Kaplan
Endoscopic/Colonoscopic procedures are done either with gastroenterologist-administered conscious sedation or with anesthesia-administered sedation with propofol. Anesthesia-administered sedation has medical and patient benefits but is more expensive to administer. We... View Details
Keywords: Health Care and Treatment; Cost; Activity Based Costing and Management
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Helmers, Richard A., James A. Dilling, Christopher R. Chaffee, Mark V. Larson, Bradly J. Narr, Derek A. Haas, and Robert S. Kaplan. "Overall Cost Comparison of Gastrointestinal Endoscopic Procedures with Endoscopist- or Anesthesia-Supported Sedation by Activity-Based Costing Techniques." Mayo Clinic Proceedings: Innovations, Quality & Outcomes 1, no. 3 (December 2017): 234–241.
  • 07 Oct 2014
  • Working Paper Summaries

Lifting the Veil: The Benefits of Cost Transparency

Keywords: by Bhavya Mohan, Ryan W. Buell & Leslie K. John; Retail
  • Article

Seeker Beware: The Interpersonal Costs of Ignoring Advice

By: Hayley Blunden, Jennifer M. Logg, Alison Wood Brooks, Leslie John and Francesca Gino
Prior advice research has focused on why people rely on (or ignore) advice and its impact on judgment accuracy. We expand the consideration of advice-seeking outcomes by investigating the interpersonal consequences of advice seekers’ decisions. Across nine studies, we... View Details
Keywords: Advice; Advice Seeking; Expertise; Impression Management; Wisdom Of Crowds; Interpersonal Communication; Relationships; Behavior; Experience and Expertise; Perception; Judgments; Outcome or Result
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Blunden, Hayley, Jennifer M. Logg, Alison Wood Brooks, Leslie John, and Francesca Gino. "Seeker Beware: The Interpersonal Costs of Ignoring Advice." Organizational Behavior and Human Decision Processes 150 (January 2019): 83–100.
  • Article

How Not to Cut Health Care Costs

By: Robert S. Kaplan and Derek A. Haas
Health care providers in much of the world are trying to respond to the tremendous pressure to reduce costs—but evidence suggests that many of their attempts are counterproductive, raising costs and sometimes decreasing the quality of care. Using evidence from field... View Details
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Kaplan, Robert S., and Derek A. Haas. "How Not to Cut Health Care Costs." Harvard Business Review 92, no. 11 (November 2014): 116–122.
  • 13 Jun 2018
  • Sharpening Your Skills

That Costs HOW Much?

for a product, shoppers typically have no idea what it costs to produce that item. But it turns out that consumers reward efforts to lay out these figures—to deconstruct the price tag. Seven Tips for View Details
Keywords: by Sean Silverthorne; Retail
  • May–June 1991
  • Article

Profit Priorities from Activity-Based Costing

By: Robin Cooper and Robert S. Kaplan
Keywords: Activity Based Costing and Management; Profit
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Cooper, Robin, and Robert S. Kaplan. "Profit Priorities from Activity-Based Costing." Harvard Business Review 69, no. 3 (May–June 1991): 130–135.
  • April 2014
  • Article

The Cost of High-Powered Incentives: Employee Gaming in Enterprise Software Sales

By: Ian Larkin
This paper investigates the pricing distortions that arise from the use of a common non-linear incentive scheme at a leading enterprise software vendor. The empirical results demonstrate that salespeople are adept at gaming the timing of deal closure to take advantage... View Details
Keywords: Incentives; Motivation; Compensation; Gaming; Sales Force Management; Motivation and Incentives; Salesforce Management; Software; Compensation and Benefits; Information Technology Industry
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Larkin, Ian. "The Cost of High-Powered Incentives: Employee Gaming in Enterprise Software Sales." Journal of Labor Economics 32, no. 2 (April 2014): 199–227.
  • 24 Sep 2018
  • Research & Ideas

How Cost Accounting is Improving Healthcare in Rural Haiti

Medical records at a healthcare clinic in Lascahobas, Haiti. Ryan McBain A few years ago, the Boston-based nonprofit health care organization Partners in Health (PIH) set out to quantify the cost of primary care for its... View Details
Keywords: by Carmen Nobel; Health
  • 2006
  • Article

Capital Budgeting: The Role of Cost Allocations

By: Ian D. Gow and Stefan Reichelstein
A common issue for firms is how to allocate capital resources to various investment alternatives. An extensive and long-standing literature in finance has examined various aspects of capital budgeting, including capital constraints, the determination of discount rates,... View Details
Keywords: Capital Budgeting; Resource Allocation; Performance Evaluation; Cost Management; Research; Investment; Cash Flow; Risk Management; Performance Capacity
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Gow, Ian D., and Stefan Reichelstein. "Capital Budgeting: The Role of Cost Allocations." Operations Research Proceedings (2006): 115–122.
  • 04 Nov 2013
  • Research & Ideas

The Real Cost of Bribery

understanding of the benefits of bribery—facilitating entry into a market, for starters," says Serafeim, an assistant professor in the Accounting and Management unit. "But we still have a much more limited understanding about... View Details
Keywords: by Carmen Nobel
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