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- All HBS Web
(3,500)
- People (1)
- News (552)
- Research (2,659)
- Events (10)
- Multimedia (8)
- Faculty Publications (1,403)
- 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.)
- 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
Keywords: Organizational Behavior; Fixed Costs; Group Dynamics; Human Resource Management; Compensation; Matrix Organization; Sales; Leading Teams; Management; Leadership; Organizational Design; Organizational Structure; Groups and Teams; Organizational Culture; Organizational Change and Adaptation; Change Management; Salesforce Management; Compensation and Benefits; Financial Services Industry; Boston
Donnellon, Anne, and Dun Gifford Jr. "Campbell and Bailyn's Boston Office: Managing the Reorganization." Harvard Business School Brief Case 082-182, April 2008.
- 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.)
- June 2015
- Teaching Note
Schӧn Klinik: Measuring Cost and Value
By: Robert S. Kaplan
Teaching Note for Schon Klinik: Measuring Cost and Value. View Details
- September 2016 (Revised October 2018)
- Case
Springfield Hospital
By: Susanna Gallani and Robert Kaplan
One of the key roles of costing systems is to support the evaluation of performance and facilitate appropriate resource allocations. Through participation in a comparative cost study, management at Springfield Hospital, known for its heavy focus on operational... View Details
Keywords: Time-Driven Activity-Based Costing; Variance Analysis; Activity Based Costing and Management; Health Care and Treatment; Health Industry
Gallani, Susanna, and Robert Kaplan. "Springfield Hospital." Harvard Business School Case 117-025, September 2016. (Revised October 2018.)
- 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
- October 2007 (Revised January 2009)
- Background Note
Analyzing Relative Costs
By: Hanna Halaburda and Jan W. Rivkin
Introduces students to the technique of relative cost analysis, a core technique of strategists. Among the intricate quantitative analyses that strategists undertake, relative cost analysis may be the most common. The goal of a relative cost analysis is simply to... View Details
Keywords: Cost; Management Analysis, Tools, and Techniques; Mathematical Methods; Competition; Competitive Advantage
Halaburda, Hanna, and Jan W. Rivkin. "Analyzing Relative Costs." Harvard Business School Background Note 708-462, October 2007. (Revised January 2009.)
- 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
Loveman, Gary W. "American Airlines (B): Compensation and Cost Reduction." Harvard Business School Case 491-060, November 1990. (Revised August 1992.)
- Research Summary
Overview
By: Robert S. Kaplan
Kaplan introduced time-driven activity-based costing (TDABC) to provide the cost component in Michael Porter's Value Based Health Care framework of delivering superior patient outcomes at lower societal cost. TDABC is becoming the global standard for health care... View Details
- August 2002 (Revised May 2005)
- Teaching Note
Postgirot Bank and Provment AB: Managing the Cost of IT Operations, TN
Teaching Note for (9-302-061). View Details
- April 1997
- Background Note
Using ABC to Manage Customer Mix and Relationships
By: Robert S. Kaplan
Describes applying activity-based costing to manage customer relationships. Links cost-to-serve to net margins earned with individual customers. View Details
Kaplan, Robert S. "Using ABC to Manage Customer Mix and Relationships." Harvard Business School Background Note 197-094, April 1997.
- 1990
- Chapter
Analysis of Cost Variances for Management Control in Hospitals
By: S. Datar, R. Banker and S. Das
- May 2022
- Article
Variance Analysis: New Insights from Health Care Applications
By: Robert S. Kaplan and Susanna Gallani
We use a health care application to illustrate how variance analysis can be used to benchmark costs across similar service delivery sites. Variances for personnel costs, typically the largest cost component in service organizations, are calculated for price, quantity,... View Details
Keywords: Variance Analysis; Benchmarking; Time-Driven Activity-Based Costing; Health Care; Activity Based Costing and Management; Health Care and Treatment; Service Delivery; Service Industry
Kaplan, Robert S., and Susanna Gallani. "Variance Analysis: New Insights from Health Care Applications." Issues in Accounting Education 37, no. 2 (May 2022): 27–36.
- 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
Cooper, Robin, and Karen Wruck. "Siemens Electric Motor Works (A): Process-Oriented Costing." Harvard Business School Case 189-089, October 1988. (Revised June 1993.)
- 20 Dec 2006
- Working Paper Summaries
The Demise of Cost and Profit Centers
Keywords: by Robert S. Kaplan
- December 1998
- Article
The Architecture of Cooperation: Managing Coordination Costs and Appropriation Concerns in Strategic Alliances
By: Ranjay Gulati and Harbir Singh
Gulati, Ranjay, and Harbir Singh. "The Architecture of Cooperation: Managing Coordination Costs and Appropriation Concerns in Strategic Alliances." Administrative Science Quarterly 43, no. 4 (December 1998): 781–814.
- August 1994
- Case
Komatsu Ltd. (B): Profit Planning and Product Costing
Describes Komatsu's profit planning and product costing systems. Komatsu can boast a high degree of employee dedication to achieving its profit plan. Also explores the logic behind the design of a new cost system at Komatsu that is less accurate at the product level... View Details
Cooper, Robin. "Komatsu Ltd. (B): Profit Planning and Product Costing." Harvard Business School Case 195-061, August 1994.
- October 1991 (Revised May 1993)
- Background Note
Brief Introduction to Cost Accounting
By: William J. Bruns Jr.
Introduces the reasons for and basics of cost accounting and cost management systems. Simple definitions of forms used in cost accounting are included. Cost behavior is discussed. Questions to which answers are needed when analyzing or designing a cost system are... View Details
Bruns, William J., Jr. "Brief Introduction to Cost Accounting." Harvard Business School Background Note 192-068, October 1991. (Revised May 1993.)
- December 2023
- Article
Advances in Power-to-Gas Technologies: Cost and Conversion Efficiency
By: Gunther Glenk, Philip Holler and Stefan Reichelstein
Widespread adoption of hydrogen as an energy carrier is widely believed to require continued advances in Power-to-Gas (PtG) technologies. Here we provide a comprehensive assessment of the dynamics of system prices and conversion efficiency for three currently prevalent... View Details
Keywords: Clean Technology; Green Hydrogen; Carbon Emissions; Decarbonization; Learning By Doing; Environment; Energy; Environmental Accounting; Environmental Management; Sustainable Cities; Cost Accounting; Innovation and Management; Technology Adoption; Energy Policy; Engineering; Green Technology; Energy Industry; Utilities Industry; Industrial Products Industry; Manufacturing Industry; Transportation Industry; North America; South America; Africa; Europe; Asia
Glenk, Gunther, Philip Holler, and Stefan Reichelstein. "Advances in Power-to-Gas Technologies: Cost and Conversion Efficiency." Energy & Environmental Science 16, no. 12 (December 2023): 6058–6070.