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Show Results For
- All HBS Web
(6,304)
- People (3)
- News (1,207)
- Research (4,499)
- Events (35)
- Multimedia (67)
- Faculty Publications (2,929)
- December 2013
- Article
Measuring the Value of Process Improvement Initiatives in a Preoperative Assessment Center using Time-driven Activity-based Costing
By: Katy E. French, Heidi W. Albright, John C. Frenzel, James R. Incalcaterra, Augustin C. Rubio, Jessica F. Jones and Thomas W. Feeley
Background: The value and impact of process improvement initiatives are difficult to quantify. We describe the use of time-driven activity-based costing(TDABC)in a clinical setting to quantify the value of process improvements in terms of cost, time and personnel... View Details
Keywords: Quality Improvement; Value Agenda; Time-Driven Activity-Based Costing; Accounting; Health; Measurement and Metrics; Value; Health Industry; North and Central America
French, Katy E., Heidi W. Albright, John C. Frenzel, James R. Incalcaterra, Augustin C. Rubio, Jessica F. Jones, and Thomas W. Feeley. "Measuring the Value of Process Improvement Initiatives in a Preoperative Assessment Center using Time-driven Activity-based Costing." Healthcare: The Journal of Delivery Science and Innovation 1, nos. 3-4 (December 2013): 136–142.
- 18 Aug 2011
- News
What Health Care Really Costs
- 11 Apr 2007
- Research & Ideas
Adding Time to Activity-Based Costing
To improve any business, managers need to understand how much it costs to produce a profitable product. It seems a simple task, but the process of securing and analyzing the data can be incredibly complex and organizationally taxing. In... View Details
Keywords: by Sarah Jane Gilbert
- 01 Jan 2017
- News
Managing Healthcare Costs and Value
- November 1980 (Revised December 1982)
- Background Note
Cost Systems Analysis
Sandretto, Michael J. "Cost Systems Analysis." Harvard Business School Background Note 181-059, November 1980. (Revised December 1982.)
- 18 Feb 2019
- News
The High Cost of Love
- February 2023
- Teaching Note
Cost Plus Drugs
By: Alexander J. MacKay
Teaching Note for HBS Case No. 723-362. View Details
- 2003
- Working Paper
Time-Driven Activity-Based Costing
By: Robert S. Kaplan and Steven R. Anderson
Kaplan, Robert S., and Steven R. Anderson. "Time-Driven Activity-Based Costing." Harvard Business School Working Paper, No. 04-045, November 2003.
- 2012
- Working Paper
The Cost of Friendship
By: Paul A. Gompers, Yuhai Xuan and Vladimir Mukharlyamov
This paper explores two broad questions on collaboration between individuals. First, we investigate what personal characteristics affect people's desire to work together. Second, given the influence of these personal characteristics, we analyze whether this attraction... View Details
Gompers, Paul A., Yuhai Xuan, and Vladimir Mukharlyamov. "The Cost of Friendship." NBER Working Paper Series, No. 18141, June 2012.
- 15 Mar 2021
- Working Paper Summaries
The Health Costs of Cost-Sharing
- 2020
- Working Paper
The Cost of Anonymous Lemons
By: Amar Bhidé
Rules that restrict information required in negotiated private transactions have spurred a vast increase in the scope of anonymous financial markets, particularly in the US. The subtle costs of the information restricting rules raise questions about the social value of... View Details
Keywords: Information Asymmetry; Securities; Securitization; Regulation; Liquidity; Information; Financial Markets; Governing Rules, Regulations, and Reforms; Financial Liquidity
Bhidé, Amar. "The Cost of Anonymous Lemons." Harvard Business School Working Paper, No. 21-046, September 2020.
- 25 Sep 2019
- News
The Economic Cost of Physician Burnout
- September 1992 (Revised May 2004)
- Background Note
Activity Accounting--Another Way to Measure Costs
By: William J. Bruns Jr.
Explains the principal differences between traditional cost accounting systems and activity-based costing systems. View Details
Keywords: Cost Accounting
Bruns, William J., Jr. "Activity Accounting--Another Way to Measure Costs." Harvard Business School Background Note 193-044, September 1992. (Revised May 2004.)
- September 8, 1999
- Article
Cost of Giving
By: John Quelch and William Conner
Quelch, John, and William Conner. "Cost of Giving." The Guardian (September 8, 1999), B41.
- 15 Dec 2014
- News
The Benefits of Cost Transparency
- March 1994 (Revised November 1994)
- Case
Komatsu Ltd. (A): Target Costing System
Komatsu, a leading manufacturer of construction equipment, seeks to expand aggressively through the 1990s. Key to its competitiveness is a strict adherence to target costs throughout the product development process. Komatsu conducts several design-for-manufacturability... View Details
Cooper, Robin. "Komatsu Ltd. (A): Target Costing System." Harvard Business School Case 194-037, March 1994. (Revised November 1994.)
- 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
Lal, Rajiv, and Arar Han. "Parisian: productivity and selling cost." Harvard Business School Case 505-052, January 2005. (Revised March 2005.)
- 18 Apr 2016
- News
The Cost of Leaning-in
- April 1989 (Revised January 1990)
- Case
Texas Instruments: Cost of Quality (B)
By: Robert S. Kaplan
A division questions whether to retain, modify, or abandon its cost of quality system now that more direct measures of quality have been adopted. Discusses the role of quality cost measurement in a mature quality management system. View Details
Kaplan, Robert S. "Texas Instruments: Cost of Quality (B)." Harvard Business School Case 189-111, April 1989. (Revised January 1990.)
- January 2020
- Article
Using Time-Driven Activity-Based Costing to Demonstrate Value in Perioperative Care: Recommendations and Review from the Society for Perioperative Assessment and Quality Improvement
By: O. Allin, R. D. Urman, A. F. Edwards, J. D. Blitz, K. J. Pfeifer, T. W. Feeley and A. M. Bader
A shift in health care payment models from volume toward value-based incentives will require deliberate input into systems development from both perioperative clinicians and administrators to ensure appropriate recognition of the value of all services... View Details
Keywords: Value-based Health Care; Outcomes; Time-Driven Activity-Based Costing; Health Care and Treatment; Cost Management; Value; Activity Based Costing and Management
Allin, O., R. D. Urman, A. F. Edwards, J. D. Blitz, K. J. Pfeifer, T. W. Feeley, and A. M. Bader. "Using Time-Driven Activity-Based Costing to Demonstrate Value in Perioperative Care: Recommendations and Review from the Society for Perioperative Assessment and Quality Improvement." Journal of Medical Systems 44, no. 1 (January 2020).