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- All HBS Web
(6,435)
- People (3)
- News (1,207)
- Research (4,476)
- Events (35)
- Multimedia (67)
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- March 1988 (Revised June 1993)
- Background Note
Leveraged Betas and the Cost of Equity
The objective is to delineate on methodology for measuring the risk associated with financial leverage and estimating its impact on the cost of equity capital. View Details
Asquith, K. Paul. "Leveraged Betas and the Cost of Equity." Harvard Business School Background Note 288-036, March 1988. (Revised June 1993.)
- December 1993 (Revised April 1994)
- Case
Polaroid: Managing Environmental Responsibilities and Their Costs
Costs relating to companies' impact on the environment are increasing at a dramatic rate. Thus, managing, measuring, and reporting of these costs has become an important issue for managers. Accounting for environmental responsibilities is one of the largest and most... View Details
Keywords: Cost; Corporate Social Responsibility and Impact; Accounting; Environmental Sustainability
Barth, Mary E., Marc J. Epstein, and Richard D.R. Stark. "Polaroid: Managing Environmental Responsibilities and Their Costs." Harvard Business School Case 194-052, December 1993. (Revised April 1994.)
- 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
- 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
Cooper, Robin, and Takeo Yoshikawa. "Yokohama Corporation, Ltd. (B): Cost Management System." Harvard Business School Case 195-108, October 1994.
- 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
- September 2016
- Article
Value Based Care and Bundled Payments: Anesthesia Care Costs for Outpatient Oncology Surgery Using Time-driven Activity-based Costing
By: Katy E. French, Alexis B. Guzman, Augustin C. Rubio, John C. Frenzel and Thomas Feeley
Background:
With the movement towards bundled payments, stakeholders should know the true cost of the care they deliver. Time-driven activity-based costing (TDABC) can be used to estimate costs for each episode of care. In this analysis, TDABC is used to both... View Details
French, Katy E., Alexis B. Guzman, Augustin C. Rubio, John C. Frenzel, and Thomas Feeley. "Value Based Care and Bundled Payments: Anesthesia Care Costs for Outpatient Oncology Surgery Using Time-driven Activity-based Costing." Healthcare: The Journal of Delivery Science and Innovation 4, no. 3 (September 2016): 173–180.
- 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.)
- 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
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
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.)
- March 1994 (Revised October 1994)
- Case
Nissan Motor Co. Ltd.: Target Costing System
Describes Nissan's sophisticated target costing system in the context of new product introduction. On the basis of consumer analysis and a life cycle contribution study, Nissan conducts an exhaustive analysis of component costs to determine whether a new model can be... View Details
Cooper, Robin. "Nissan Motor Co. Ltd.: Target Costing System." Harvard Business School Case 194-040, March 1994. (Revised October 1994.)
- May 2024
- Article
True Costs of Uterine Artery Embolization: Time-Driven Activity-Based Costing in Interventional Radiology Over a 3-Year Period
By: Julia C. Bulman, Nicole H. Kim, Robert S. Kaplan, Sarah Schroeppel DeBacker, Olga R. Brook and Ammar Sarwar
The study used time-driven activity-based costing (TDABC) to estimate the costs to perform uterine artery embolization (UAE). Utilization times for patients undergoing outpatient UAE for fibroids or adenomyosis were captured from electronic health record timestamps and... View Details
Bulman, Julia C., Nicole H. Kim, Robert S. Kaplan, Sarah Schroeppel DeBacker, Olga R. Brook, and Ammar Sarwar. "True Costs of Uterine Artery Embolization: Time-Driven Activity-Based Costing in Interventional Radiology Over a 3-Year Period." Journal of the American College of Radiology 21, no. 5 (May 2024): 721–728.
- 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.)
- 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
Cooper, Robin, and Takao Tanaka. "Toyota Motor Corporation: Target Costing System." Harvard Business School Case 197-031, May 1997.
- 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.)
- 1994
- Other Unpublished Work
Losing Interest: Interest Allocation Rules and the Cost of Debt Finance
By: K. A. Froot and J. Hines
- March 2022
- Supplement
Washio (B2): Cost Considerations
By: Ramon Casadesus-Masanell and Karen Elterman
Casadesus-Masanell, Ramon, and Karen Elterman. "Washio (B2): Cost Considerations." Harvard Business School Supplement 722-445, March 2022.
- 16 Apr 2009
- Conference Presentation
The Cost of Self-Deception
By: Zoe Chance, Michael I. Norton and Dan Ariely
- 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.
- 1999
- Book
Design of Cost Management Systems
By: Robin Cooper and Robert S. Kaplan
Cooper, Robin, and Robert S. Kaplan. Design of Cost Management Systems. 2nd ed. Upper Saddle River, NJ: Prentice Hall, 1999.
- Research Summary
Using Cost Information In Pricing Decisions
By: V.G. Narayanan
Professor Narayanan studies the use of cost information in pricing decisions. In particular, he studies how customer profitability information affects the product pricing decisions of managers. View Details
- June 2003
- Module Note
Design and Implementation of Activity-Based Cost Systems
By: V.G. Narayanan
Describes the main themes of the module on the design and implementation of an activity-based costing (ABC) system. Instructors can teach this module to second-year MBA students who have been exposed to activity-based costing in their first-year core accounting... View Details
Keywords: Cost Accounting
Narayanan, V.G. "Design and Implementation of Activity-Based Cost Systems." Harvard Business School Module Note 103-075, June 2003.