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- All HBS Web
(3,606)
- People (1)
- News (553)
- Research (2,689)
- Events (10)
- Multimedia (8)
- Faculty Publications (1,448)
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- Article
Assessing the Value of Pediatric Aerodigestive Care
By: Robert S. Kaplan, Chris Hartnick, Mahek Shah, Steven M. Coppess, Alisa Yamasaki, Kaalan E. Johnson, Jeremy Prager, Christopher T. Wootten, Thomas Gallagher and Evan Propst
Leaders at six hospitals conducted a research study to assess and compare the health outcomes and costs of pediatric aerodigestive care. Four of the hospitals delivered care with an integrated practice unit (IPU) while two delivered care traditionally, with isolated... View Details
Keywords: Time-Driven Activity-Based Costing; Value-based Health Care; Integrated Practice Unit; Health Care and Treatment; Cost Management; Performance Improvement
Kaplan, Robert S., Chris Hartnick, Mahek Shah, Steven M. Coppess, Alisa Yamasaki, Kaalan E. Johnson, Jeremy Prager, Christopher T. Wootten, Thomas Gallagher, and Evan Propst. "Assessing the Value of Pediatric Aerodigestive Care." NEJM Catalyst Innovations in Care Delivery 1, no. 4 (July–August 2020).
- August 1994 (Revised May 1997)
- Case
Olympus Optical Company, Ltd. (A): Cost Management for Short Life Cycle Products
Explores Olympus Optical's strategic response to major losses in its camera business. Key to Olympus's recovery were its extensive product planning process, a quality improvement program, and an aggressive cost-reduction program. In particular, the case details... View Details
Keywords: Cost Management; Product Design; Business Strategy; Product Development; Consumer Products Industry
Cooper, Robin. "Olympus Optical Company, Ltd. (A): Cost Management for Short Life Cycle Products." Harvard Business School Case 195-072, August 1994. (Revised May 1997.)
- October 2000 (Revised April 2001)
- Case
Cost of Capital at Ameritrade
By: Mark L. Mitchell and Erik Stafford
Ameritrade Holding Corp. is planning large marketing and technology investments to improve the company's competitive position in deep-discount brokerage by taking advantage of emerging economies of scale. In order to evaluate whether the strategy would generate... View Details
Keywords: Developing Countries and Economies; Asset Pricing; Cash Flow; Cost of Capital; Investment; Marketing; Mathematical Methods; Competition; Information Technology; Internet and the Web; Financial Services Industry
Mitchell, Mark L., and Erik Stafford. "Cost of Capital at Ameritrade." Harvard Business School Case 201-046, October 2000. (Revised April 2001.)
- 2007
- Book
Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits
By: R. S. Kaplan and Steven R. Anderson
Kaplan, R. S., and Steven R. Anderson. Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Boston: Harvard Business School Press, 2007.
- 2014
- Book
Cost Accounting: A Managerial Emphasis
By: Charles T. Horngren, Srikant M. Datar and Madhav Rajan
Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of "different costs for different... View Details
Horngren, Charles T., Srikant M. Datar, and Madhav Rajan. Cost Accounting: A Managerial Emphasis. 15th ed. Prentice Hall, 2014.
- April 2008
- Teaching Note
Campbell and Bailyn's Boston Office: Managing The Reorganization (Brief Case)
Teaching Note for (2182) View Details
- November–December 1994
- Article
A Framework for Risk Management
By: K. Froot, David S. Scharfstein and J. Stein
Keywords: Catastrophe Risk; Cost Of Capital; Banking And Insurance; Hedging; Banking; Decision Choice And Uncertainty; Framework; Risk Management; Corporate Finance; Asset Pricing; Financial Markets; Insurance; Policy; Natural Disasters; Insurance Industry
Froot, K., David S. Scharfstein, and J. Stein. "A Framework for Risk Management." Harvard Business Review 72, no. 6 (November–December 1994): 59–71. (Revised from "Developing a Risk Management Strategy," Harvard Business School Working Paper No. 95-021. Reprinted in Bank of America Journal of Applied Corporate Finance 7, no. 3 (fall 1994): 22-33; Marsh & McLennan Companies' Viewpoint 24 (spring 1995): 21-37; and in Corporate Risk: Strategies and Management, edited by Greg Brown and Don Chew, London: Risk Books, December 1999.)
- December 2003 (Revised October 2006)
- Case
Globalizing the Cost of Capital and Capital Budgeting at AES
By: Mihir A. Desai and Douglas Kurt Schillinger
With electricity generating businesses around the world, AES Corp. is seeking a methodology for calculating the cost of capital for its various businesses and potential projects. In the past, AES used the same cost of capital for all of its capital budgeting, but the... View Details
Keywords: International Finance; Risk Management; Globalized Firms and Management; Cost of Capital; Valuation; Emerging Markets; Foreign Direct Investment; Capital Budgeting; Energy Industry; South America
Desai, Mihir A., and Douglas Kurt Schillinger. "Globalizing the Cost of Capital and Capital Budgeting at AES." Harvard Business School Case 204-109, December 2003. (Revised October 2006.)
- Article
Multi-Echelon Inventory Management Under Short-Term Take-or-Pay Contracts
By: Joel Goh and Evan L. Porteus
We extend the Clark–Scarf serial multi-echelon inventory model to include procuring production inputs under short-term take-or-pay contracts at one or more stages. In each period, each such stage has the option to order/process at two different cost rates; the cheaper... View Details
Keywords: Inventory Management; Multi-echelon Inventory Theory; Karush Lemma; Clark-Scarf Model; Convex Ordering Cost; Advance Commitments; Supply Chain
Goh, Joel, and Evan L. Porteus. "Multi-Echelon Inventory Management Under Short-Term Take-or-Pay Contracts." Production and Operations Management 25, no. 8 (August 2016): 1415–1429. (Finalist for 2014 POMS College of Supply Chain Management Student Paper Award.)
- June 2012
- Case
Siemens AG: Key Account Management
By: Thomas Steenburgh, Michael Ahearne and Elena Corsi
The key account manager of an engineering company has to convince a department to give up important contracts. The German engineering company Siemens had set up a global key account management program since 2010. The key account manager of an emerging account had been... View Details
Keywords: Key Account Management; Commercialization; Marketing; Marketing Management; Engineering; Marketing Strategy; Customer Relationship Management; Profit; Problems and Challenges; Electronics Industry; Consumer Products Industry; Europe
Steenburgh, Thomas, Michael Ahearne, and Elena Corsi. "Siemens AG: Key Account Management." Harvard Business School Case 512-110, June 2012.
- 2023
- Working Paper
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 Tech; Decarbonization; Carbon Emissions; Learning By Doing; Environment; Energy; Environmental Management; Sustainable Cities; Price; Energy Industry; Utilities Industry; Industrial Products Industry; Manufacturing Industry; Transportation Industry; Europe; North America; South America; Africa; Asia
Glenk, Gunther, Philip Holler, and Stefan Reichelstein. "Advances in Power-to-Gas Technologies: Cost and Conversion Efficiency." TRR 266 Accounting for Transparency Working Paper Series, No. 109, December 2022.
- 2017
- Working Paper
Management as a Technology?
By: Nicholas Bloom, Raffaella Sadun and John Van Reenen
Are some management practices akin to a technology that can explain firm and national productivity, or do they simply reflect contingent management styles? We collect data on core management practices from over 11,000 firms in 34 countries. We find large cross-country... View Details
Keywords: Management Practices; Productivity; Competition; Management Practices and Processes; Performance Productivity
Bloom, Nicholas, Raffaella Sadun, and John Van Reenen. "Management as a Technology?" Harvard Business School Working Paper, No. 16-133, June 2016. (Revised October 2017.)
- March 2002
- Background Note
Virtuous Cycles: Improving Service and Lowering Costs in E-Commerce
Illustrates how various elements in a customer's encounter with Internet services relying on physical service (labor-intensive customer support and/or logistics) affect one another. Presents a framework that suggests: 1) that improving service quality in specific... View Details
Keywords: Internet and the Web; Service Delivery; Performance Efficiency; Performance Effectiveness; Service Industry
Hallowell, Roger H. "Virtuous Cycles: Improving Service and Lowering Costs in E-Commerce." Harvard Business School Background Note 802-155, March 2002.
- November–December 2021
- Article
Successfully Implementing TDABC in Health-Care Provider Organizations
By: Susanna Gallani and Gregory Sabin
This article describes some of the common obstacles that challenge the success of TDABC implementation in health-care provider organizations and suggests potential remedies and preventive measures. View Details
Keywords: Time-Driven Activity-Based Costing; Implementation; Health Care and Treatment; Activity Based Costing and Management
Gallani, Susanna, and Gregory Sabin. "Successfully Implementing TDABC in Health-Care Provider Organizations." Cost Management 35, no. 6 (November–December 2021): 29–33. (Commissioned Article.)
- July 2007
- Article
Cooperation between Corporations and Environmental Groups: A Transaction Cost Perspective
Theory suggests that when transaction costs are low, corporations and stakeholders can minimize social costs by transacting to their mutual advantage, but when transaction costs are high, reducing social costs requires the intervention of a centralized institution.... View Details
Keywords: Cost vs Benefits; Cost; Corporate Social Responsibility and Impact; Business and Stakeholder Relations; Environmental Sustainability; Competitive Advantage; Cooperation
King, Andrew A. "Cooperation between Corporations and Environmental Groups: A Transaction Cost Perspective." Academy of Management Review 32, no. 3 (July 2007): 889–900.
- October 2010
- Article
Culture Clash: The Costs and Benefits of Homogeneity
This paper develops an economic theory of the costs and benefits of corporate culture-in the sense of shared beliefs and values in order to study the effects of "culture clash" in mergers and acquisitions. I first use a simple analytical framework to show that shared... View Details
Keywords: Cost vs Benefits; Organizational Culture; Economics; Information Management; Forecasting and Prediction; Values and Beliefs; Mergers and Acquisitions; Framework; Satisfaction; Motivation and Incentives; Power and Influence; Communication
Van den Steen, Eric. "Culture Clash: The Costs and Benefits of Homogeneity." Management Science 56, no. 10 (October 2010): 1718–1738.
- Teaching Interest
Organization and Management Theory
This doctoral seminar explores fundamental aspects of organizations and organization theory. This seminar will cover various approaches to organizations and the institutional contexts within which they operate. We will pay particular attention to innovation and... View Details
- 2018
- Book
Horngren's Cost Accounting: A Managerial Emphasis
By: Srikant M. Datar and Madhav Rajan
Horngren’s Cost Accounting defines the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of “different costs for... View Details
Datar, Srikant M., and Madhav Rajan. Horngren's Cost Accounting: A Managerial Emphasis. 16th ed. Pearson Education, 2018.
- January 2018
- Case
Partners In Health: Costing Primary Care in Haiti
By: Robert S. Kaplan and Mahek A. Shah
Partners in Health, a global NGO focused on delivering health care to residents of rural underserved communities, conducts a project on the cost of primary care at five sites in the Central Highlands of Haiti. It devises a simple approach for tracking the resources... View Details
Keywords: Global Health; Public Health; Health Care and Treatment; Activity Based Costing and Management; Cost Accounting; Rural Scope; Health Industry; Haiti
Kaplan, Robert S., and Mahek A. Shah. "Partners In Health: Costing Primary Care in Haiti." Harvard Business School Case 118-051, January 2018.
- 2025
- Working Paper
Methane Abatement Costs in the Oil and Gas Industry: Survey and Synthesis
By: Joseph E. Aldy, Forest Reinhardt and Robert N. Stavins
There is growing recognition of the relative importance of anthropogenic emissions of methane as a contributor to global climate change. An important source of such emissions in some countries, including the United States, is the oil and gas (O&G) sector. This points... View Details
Keywords: Emission Reduction; Environmental Sustainability; Climate Change; Pollutants; Energy Industry
Aldy, Joseph E., Forest Reinhardt, and Robert N. Stavins. "Methane Abatement Costs in the Oil and Gas Industry: Survey and Synthesis." NBER Working Paper Series, No. 33564, March 2025.