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  • All HBS Web  (6,304)
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  • January 2013 (Revised April 2015)
  • Background Note

Cost of Capital Problems

By: Josh Lerner
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Lerner, Josh. "Cost of Capital Problems." Harvard Business School Background Note 813-152, January 2013. (Revised April 2015.)
  • 11 Nov 2011
  • News

NBA lockout costing broadcasters

  • April 1996 (Revised March 1998)
  • Case

Lex Service PLC-- Cost of Capital

By: W. Carl Kester and Kendall Backstrand
Lex Service company has grown into a large multidivisional company with a substantial capital budget. In 1993, the board was reviewing its capital budgeting procedures. Specifically, it sought to determine the company's cost of capital and whether it should use... View Details
Keywords: Risk and Uncertainty; Cost of Capital; Equity; Capital Budgeting
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Kester, W. Carl, and Kendall Backstrand. "Lex Service PLC-- Cost of Capital." Harvard Business School Case 296-003, April 1996. (Revised March 1998.)
  • winter 1985
  • Article

The Nonpecuniary Costs of Automobile Emissions Standards

By: Timothy F. Bresnahan and Dennis Yao
An important component of the costs of automotive air-pollution control has been nonpecuniary: a decline in vehicle performance characteristics. This regulatory impact on what the auto industry calls "drivability" has never been quantified, although there is... View Details
Keywords: Transportation; Pollutants; Cost; Standards; Performance; Quality; Auto Industry
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Bresnahan, Timothy F., and Dennis Yao. "The Nonpecuniary Costs of Automobile Emissions Standards." RAND Journal of Economics 16, no. 4 (winter 1985): 437–455. ((reprinted in W. Harrington and V. McConnell (eds.) Controlling Automobile Air Pollution, 2007) Harvard users click here for full text.)
  • 14 Jan 2019
  • Video

Measuring the Hidden Costs of Caregiving

  • 16 Aug 2012
  • Working Paper Summaries

The Cost of Friendship

Keywords: by Paul Gompers, Vladimir Mukharlyamov & Yuhai Xuan
  • March 1989 (Revised April 1998)
  • Case

Marriott Corporation: The Cost of Capital (Abridged)

By: Richard S. Ruback
Gives students the opportunity to explore how a company uses the Capital Asset Pricing Model (CAPM) to compute the cost of capital for each of its divisions. The use of Weighted Average Cost of Capital (WACC) formula and the mechanics of applying it are stressed. View Details
Keywords: Cost of Capital; Mathematical Methods
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Ruback, Richard S. "Marriott Corporation: The Cost of Capital (Abridged)." Harvard Business School Case 289-047, March 1989. (Revised April 1998.)
  • 01 Mar 2014
  • News

Innovation: Crowdfunding College Costs

out of the recession, more and more people are asking themselves, do I really need more stuff? People are relieved to have this option." Finally, Cordero points out the stunning spike in college costs and the need to make saving easier:... View Details
Keywords: Hanna, Julia; Gradsave; crowdfunding; Colleges, Universities, and Professional Schools; Educational Services; Finance
  • March 2022
  • Supplement

Washio (B2): Cost Considerations

By: Ramon Casadesus-Masanell and Karen Elterman
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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
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Chance, Zoe, Michael I. Norton, and Dan Ariely. "The Cost of Self-Deception." Paper presented at the Whitebox Advisors Graduate Student Conference, April 16, 2009.
  • 1999
  • Book

Design of Cost Management Systems

By: Robin Cooper and Robert S. Kaplan
Keywords: Management Systems; Cost Management
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Cooper, Robin, and Robert S. Kaplan. Design of Cost Management Systems. 2nd ed. Upper Saddle River, NJ: Prentice Hall, 1999.
  • Fast Answer

Cost of doing business

How can I compare the costs of doing business in various countries or regions? The World Bank reports on the "cost of business start-up procedures (as % of GNI per capita).  This variable is part of their B-Ready project... 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
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Narayanan, V.G. "Design and Implementation of Activity-Based Cost Systems." Harvard Business School Module Note 103-075, June 2003.
  • 13 Jun 2018
  • Sharpening Your Skills

That Costs HOW Much?

graphicola Price is important to consumers not just because it determines whether they can afford to purchase that purse or patio set. The cost of an item sets the buyer's expectations as to how the product or service will perform and... View Details
Keywords: by Sean Silverthorne; Retail
  • May–June 1991
  • Article

Profit Priorities from Activity-Based Costing

By: Robin Cooper and Robert S. Kaplan
Keywords: Activity Based Costing and Management; Profit
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Cooper, Robin, and Robert S. Kaplan. "Profit Priorities from Activity-Based Costing." Harvard Business Review 69, no. 3 (May–June 1991): 130–135.
  • Article

High Cost of Liquidity

By: Amar Bhidé
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Bhidé, Amar. "High Cost of Liquidity." Financial Times (December 13, 1994).
  • July–August 2013
  • Article

The Costs of Racial 'Color Blindness'

By: Michael I. Norton and Evan P. Apfelbaum
The article looks at research on people's attitudes and behaviors with respect to noticing and referring to a person's race. It explains the 2013 study, in which participants played a "Guess Who?" style game of asking yes-or-no questions about a group of faces... View Details
Keywords: Prejudice and Bias; Behavior; Race; Attitudes
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Norton, Michael I., and Evan P. Apfelbaum. "The Costs of Racial 'Color Blindness'." Harvard Business Review 91, nos. 7/8 (July–August 2013): 22.
  • July 1978
  • Article

On the Cost of Deposit Insurance When There Are Surveillance Costs

By: Robert C. Merton
Keywords: Cost; Insurance; Banking Industry
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Merton, Robert C. "On the Cost of Deposit Insurance When There Are Surveillance Costs." Journal of Business 51, no. 3 (July 1978): 439–452. (Chapter 20 in Continuous-Time Finance.)
  • 2023
  • Article

Comparison of COVID-19 Hospitalization Costs across Care Pathways: A Patient-level Time-driven Activity-based Costing Analysis in a Brazilian Hospital

By: Ricardo Bertoglio Cardoso, Miriam Allein Zago Marcolino, Milena Soriano Marcolino, Camila Felix Fortis, Leila Beltrami Moreira, Ana Paula Coutinho, Nadine Oliveira Clausell, Junaid Nabi, Robert S. Kaplan, Ana Paula Beck da Silva Etges and Carisi Anne Polanczyk
The COVID-19 pandemic raised awareness of the need to better understand where and how patient-level costs are incurred in health care organizations. This study used time-driven activity-based costing to estimate COVID-19 patient-level hospital costs in a Brazilian... View Details
Keywords: Health Care and Treatment; Cost; Health Industry; Brazil
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Cardoso, Ricardo Bertoglio, Miriam Allein Zago Marcolino, Milena Soriano Marcolino, Camila Felix Fortis, Leila Beltrami Moreira, Ana Paula Coutinho, Nadine Oliveira Clausell, Junaid Nabi, Robert S. Kaplan, Ana Paula Beck da Silva Etges, and Carisi Anne Polanczyk. "Comparison of COVID-19 Hospitalization Costs across Care Pathways: A Patient-level Time-driven Activity-based Costing Analysis in a Brazilian Hospital." BMC Health Services Research 23, no. 198 (2023).
  • May 2016 (Revised August 2022)
  • Case

RegionFly: Cutting Costs in the Airline Industry

By: Susanna Gallani and Eva Labro
RegionFly is a small, private airline specializing in ultra-premium services. Founded shortly after the "Golden Age of airline travel," RegionFly's financial performance had been strong for several decades. More recently, however, the results have taken a downward... View Details
Keywords: Recession; Downsizing; Profitability; Cost Management; Profit; Luxury; Competitive Strategy; Mergers and Acquisitions; Business Divisions; Logistics; Decision Making; Strategic Planning; Air Transportation Industry
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Gallani, Susanna, and Eva Labro. "RegionFly: Cutting Costs in the Airline Industry." Harvard Business School Case 116-047, May 2016. (Revised August 2022.)
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