Publications

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

Web

Approaching Business with an Artistic Eye - Global Activities 2020

point. “Global brands like Zara sell their products in the Middle East through franchisors, so garments can cost twice as much as in the United States,” he explains. “We use skilled artisans right in Lebanon—no intermediaries.” “In the... View Details

03 Dec 2020
Research & Ideas

Cut Payroll Costs with Transparency, Fairness, and Compassion

people don't know what to expect—I think for CEOs to come out and say, 'We are going to give up our pay,' it's a signal that they are sharing the pain." TJX Companies announced its CEO and chair would have their base salaries reduced for... View Details

Keywords: by Boris Groysberg and Sarah Abbott

September 2020 (Revised June 2021)
Supplement

Eaton Corporation: Portfolio Transformation and The Cost of Capital

By: Benjamin C. Esty, 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

15 Sep 2015
News

Easing the Costs of Saving a Child

our background check and credit review, and gets approval by an adoption agency, we will help them close the financial gap. It’s not a grant. It’s a loan based on the do-unto-others belief system,” he says. To date, Pathways has funded... View Details

Keywords: Jill Radsken

06 Sep 2012
Working Paper Summaries

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

Keywords: by Russell Lundholm, George Serafeim & Gwen Yu

September 2023
Article

The Health Costs of Dirty Energy: Evidence from the Capacity Market in Colombia

By: Achyuta Adhvaryu, Theresa Molina, Anant Nyshadham, Jorge Tamayo and Nicholas Torres

The health effects of “dirty” (fossil fuel driven) energy production are difficult to measure accurately due to the endogeneity of fuel choice. We exploit an electricity policy in Colombia that generates a price-based trigger for the use of thermal energy sources.... View Details

Keywords: Pollution; Health Disorders; Energy Industry; Colombia

1992
Book

Implementing Activity-Based Cost Management: Moving from Analysis to Action

By: Robert S. Kaplan, Robin Cooper, Larry Maisel, Eileen Morrissey and Ronald M. Oehm

Keywords: Activity Based Costing and Management

2013
Working Paper

Where do the Most Active Customers Originate and How Can Firms Keep Them Engaged?

By: Clarence Lee, E. Ofek and Thomas Steenburgh

In this paper, we study how firms offering Web services can acquire and develop an active customer base. We focus on two basic questions. First, how does the method of customer acquisition affect the way customers use the service to meet their own needs and to interact... View Details

Keywords: Customer Engagement; Adoption Routes; Hidden Markov Models; Search; Word-of-Mouth; Digital Media; Customer Relationship Management; Internet and the Web; Mathematical Methods; Consumer Behavior; Entrepreneurship; Marketing Reference Programs; Web Services Industry

2023
Article

Probabilistically Robust Recourse: Navigating the Trade-offs between Costs and Robustness in Algorithmic Recourse

By: Martin Pawelczyk, Teresa Datta, Johannes van-den-Heuvel, Gjergji Kasneci and Himabindu Lakkaraju

As machine learning models are increasingly being employed to make consequential decisions in real-world settings, it becomes critical to ensure that individuals who are adversely impacted (e.g., loan denied) by the predictions of these models are provided with a means... View Details

Keywords: AI and Machine Learning; Decision Choices and Conditions; Mathematical Methods

January 2021 (Revised June 2021)
Case

Eaton Corporation: Portfolio Transformation and the Cost of Capital (Abridged)

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

Educators

January 2021 (Revised June 2021)
Supplement

Eaton Corporation: Portfolio Transformation and The Cost of Capital (Abridged)

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

August 23, 2018
Article

Using a New EHR System to Increase Patient Engagement, Improve Efficiency, and Decrease Cost

By: Katy French, Barbra Bryce Speer, Alexis B. Guzman, Tayab Andrabi, Iris Recinos, Keith A. Shook, James R. Incalcaterra, John C. Frenzel and Thomas W. Feeley

Patients and providers are frustrated with seemingly endless data entry. We used our patients’ vested interest in their own health care by actively engaging them in the entry of their own medical information into the EHR. Prior to the implementation of the new EHR we... View Details

Keywords: Health Care and Treatment; Analytics and Data Science; Performance Efficiency; Cost Management

September 2022
Article

Cost of Cardiac Stereotactic Body Radioablation Therapy versus Catheter Ablation for Treatment of Ventricular Tachycardia

By: Chen Wei, Michelle Boeck, Pierre C. Qian, Todd Vivenzio, Zoe Elizee, Jeremy S. Bredfeldt, Robert S. Kaplan, Usha Tedrow, Raymond Mak and Paul C. Zei

Cardiac SBRT is a novel way of treating refractory ventricular tachycardia (VT) that may be less costly than catheter ablation, owing to its noninvasive, outpatient nature. We applied time-driven activity-based costing to both procedures. The direct and total... View Details

Keywords: Health Care and Treatment; Activity Based Costing and Management; Cost; Health Industry

Register to Read

March 2015
Case

Pearson Affordable Learning Fund

By: Michael Chu, Vincent Dessain and Kristina Maslauskaite

An in-house venture capital fund for affordable private schools at the base of the pyramid established by Pearson, the world's largest education company, PALF sought to invest in business models providing superior educational outcomes in emerging markets on a... View Details

Keywords: Impact Investment; Low Cost Private Schools; Investment Fund; Business At The Base Of The Pyramid; Transition; Investment; Development Economics; Business Growth and Maturation; Social Entrepreneurship; Emerging Markets; Private Sector; Education; Education Industry; Asia; Africa

Educators

24 Sep 2024
Blog Post

Climate Finance in Africa: Health, Self-Interest, Avoided Future Cost

Kenya or Senegal does not care about global carbon; that’s a “global north” concern. However, they absolutely care day to day about air pollution, cost and availability of fuel, cost and availability of... View Details

February 2011
Article

Target Ratcheting and Effort Reduction

By: J. Bouwens and Peter Kroos

In this paper, we examine how retail store managers reduce their sales activity in response to target ratcheting. We find that managers with favorable sales performance in the first three quarters reduce their sales activity in the final quarter. We also document that... View Details

Keywords: Target-setting; Ratchet Effect; Manipulating Real Economic Activities; Goals and Objectives; Strategy; Performance Evaluation; Sales