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  • All HBS Web  (227)
    • News  (7)
    • Research  (182)
    • Multimedia  (3)
  • Faculty Publications  (148)

Show Results For

  • All HBS Web  (227)
    • News  (7)
    • Research  (182)
    • Multimedia  (3)
  • Faculty Publications  (148)
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  • May 1987 (Revised November 1998)
  • Case

John Deere Component Works (A)

By: Robert S. Kaplan
The division has recognized the inadequacies of its existing, traditional cost system for estimating product costs. Describes the innovative activity-based system that was developed to more accurately trace overhead costs to individual products. Provides students with... View Details
Keywords: Activity Based Costing and Management; Cost Accounting; Cost Management; Cost vs Benefits; Production; Budgets and Budgeting; Innovation and Invention; Innovation and Management; Consumer Products Industry
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Kaplan, Robert S. "John Deere Component Works (A)." Harvard Business School Case 187-107, May 1987. (Revised November 1998.)
  • October 1991 (Revised September 1998)
  • Case

Maxwell Appliance Controls

By: Robert S. Kaplan
A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details
Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry
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Kaplan, Robert S. "Maxwell Appliance Controls." Harvard Business School Case 192-058, October 1991. (Revised September 1998.)
  • July 2021 (Revised July 2022)
  • Case

Brigham & Women's Hospital: Using Patient Reported Outcomes to Improve Breast Cancer Care

By: Robert S. Kaplan, Navraj S. Nagra and Syed S. Shehab
Dr. Andrea Pusic, breast cancer reconstruction surgeon, wants to extend outcomes measurement beyond traditional surgical metrics of infections, complications, and survival rates. The case describes her development of a new mobile phone app, which collects patients’... View Details
Keywords: Health Care and Treatment; Outcome or Result; Cost Management; Activity Based Costing and Management; Mobile and Wireless Technology; Health Testing and Trials; Surveys; Health Industry; Boston
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Kaplan, Robert S., Navraj S. Nagra, and Syed S. Shehab. "Brigham & Women's Hospital: Using Patient Reported Outcomes to Improve Breast Cancer Care." Harvard Business School Case 122-010, July 2021. (Revised July 2022.)
  • 12 Mar 2019
  • First Look

New Research and Ideas, March 12, 2019

available. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=55802 forthcoming Journal of Medical Economics Time-Driven Activity-Based Cost Analysis for... View Details
Keywords: Dina Gerdeman
  • December 1994
  • Case

AB SKA (Sweden)

By: David F. Hawkins, V.G. Narayanan and Robert L. Simons
A senior manager faces three accounting and control decisions related to a new R&D project: to expense or capitalize, how to implement management control over the R&D function, and how to use activity-based cost drivers for product costing. View Details
Keywords: Cost Accounting; Management Practices and Processes; Cost Management; Activity Based Costing and Management; Research and Development; Sweden
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Hawkins, David F., V.G. Narayanan, and Robert L. Simons. "AB SKA (Sweden)." Harvard Business School Case 195-180, December 1994.
  • September 1989 (Revised December 1989)
  • Case

Siemens Electric Motor Works (A) and (B) (Combined)

Explores how a cost system can help support a firm's decision to change strategies. In the process, students are exposed to a simple activity-based cost system. Also examines Siemens policy for transferring products between sales and manufacturing divisions. Transfer... View Details
Keywords: Activity Based Costing and Management; Business Strategy; Technology Industry
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Cooper, Robin, and Karen Wruck. "Siemens Electric Motor Works (A) and (B) (Combined)." Harvard Business School Case 190-052, September 1989. (Revised December 1989.)
  • April 2003
  • Tutorial

ABC Pen Factory Tutorial

By: Robert S. Kaplan
To preview this online product, Authorized Faculty can call our customer service department at 1-800-545-7685 or 617-783-7600. Illustrates, via a guided audio tour accompanied by dynamically changing spreadsheets, the role for activity-based cost systems. The numerical... View Details
Keywords: Factories, Labs, and Plants
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"ABC Pen Factory Tutorial." Harvard Business School Tutorial 103-704, April 2003.
  • April 1995 (Revised April 1995)
  • Case

Pillsbury: Customer Driven Reengineering

By: Robert S. Kaplan
Pillsbury is transforming itself from an integrated producer of flour and bakery products to a value-added supplier of premium branded products. After initial successes applying activity-based costing to manufacturing operations, two senior executives decide to... View Details
Keywords: Organizational Change and Adaptation; Production; Cost Management; Activity Based Costing and Management; Customer Value and Value Chain; Food and Beverage Industry
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Kaplan, Robert S. "Pillsbury: Customer Driven Reengineering." Harvard Business School Case 195-144, April 1995. (Revised April 1995.)
  • March 2001 (Revised August 2003)
  • Case

Wilkerson Company

By: Robert S. Kaplan
The president of Wilkerson, faced with declining profits, is struggling to understand why the company is encountering severe price competition on one product line while able to raise prices without competitive response on another product line. The controller proposes... View Details
Keywords: Activity Based Costing and Management; Competition; Profit; Product; Consumer Products Industry
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Kaplan, Robert S. "Wilkerson Company." Harvard Business School Case 101-092, March 2001. (Revised August 2003.)
  • March 1995 (Revised April 1997)
  • Case

Co-operative Bank, The

By: Robert S. Kaplan and Srikant M. Datar
A British bank with strong roots in the cooperative movement encounters declining profitability in an increasingly competitive and deregulated financial services industry. It attempts to grow by broadening its customer base and increasing the range of products and... View Details
Keywords: Product; Competition; Expansion; Cost Management; Activity Based Costing and Management; Profit; Banking Industry; Financial Services Industry
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Kaplan, Robert S., and Srikant M. Datar. "Co-operative Bank, The." Harvard Business School Case 195-196, March 1995. (Revised April 1997.)
  • February 1998 (Revised September 1998)
  • Case

Insteel Wire Products: ABM at Andrews

By: V.G. Narayanan and Ratna G. Sarkar
Insteel implements an activity-based costing (ABC) system in 1996. It finds pallet nails to be its most profitable product and decides to expand the number of cells making pallet nails from two to four. A repeat of the ABC study in 1997 shows pallet nails have become... View Details
Keywords: Cost Accounting; Expansion; Resource Allocation; Activity Based Costing and Management
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Narayanan, V.G., and Ratna G. Sarkar. "Insteel Wire Products: ABM at Andrews." Harvard Business School Case 198-087, February 1998. (Revised September 1998.)
  • 23 Jan 2007
  • First Look

First Look: January 23, 2007

expensive, and irritating to employees. This book shows you how to implement time-driven activity-based costing (TDABC), an easier and more powerful way to implement ABC. You... View Details
Keywords: Martha Lagace
  • March 1998 (Revised April 1998)
  • Case

Lehigh Steel

By: V.G. Narayanan and Laura Donohue
Lehigh Steel is a specialty steel manufacturer that plummeted from record profits to record losses in less than three years, driven by an inability to distinguish between profitable and unprofitable business. The scale and growth of service activities and overhead... View Details
Keywords: Measurement and Metrics; Product; Cost; Activity Based Costing and Management; Profit; Accounting; Corporate Finance; Steel Industry
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Narayanan, V.G., and Laura Donohue. "Lehigh Steel." Harvard Business School Case 198-085, March 1998. (Revised April 1998.)
  • February 2000 (Revised March 2000)
  • Case

Owens & Minor, Inc. (B)

By: V.G. Narayanan and Lisa Brem
After a manager at Owens & Minor, a national medical and surgical distribution company, proposes and develops a formalized activity-based pricing and activity-based management approach to sales and service provision, this case explore the outcome. View Details
Keywords: Activity Based Costing and Management; Logistics; Distribution; Price; Supply Chain Management; Sales; Outcome or Result; Management Style; Medical Devices and Supplies Industry; Distribution Industry
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Narayanan, V.G., and Lisa Brem. "Owens & Minor, Inc. (B)." Harvard Business School Case 100-079, February 2000. (Revised March 2000.)
  • May 1995 (Revised April 1998)
  • Case

AT&T Paradyne

By: Robert S. Kaplan
A company making data communication devices has adopted a Total Quality philosophy for working with suppliers, employees, and customers. The finance group finds its existing cost system has become obsolete because of a shift from manual to automatic production... View Details
Keywords: Decisions; Product; Corporate Accountability; Activity Based Costing and Management; System; Performance Efficiency; Financial Reporting; Operations; Technology Industry; Telecommunications Industry
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Kaplan, Robert S. "AT&T Paradyne." Harvard Business School Case 195-165, May 1995. (Revised April 1998.)
  • Research Summary

By: Srikant M. Datar
Datar's research interests are in the cost management and management control areas. He has published his research on activity-based management, quality, productivity, time-based competition, new product development, bottleneck management, incentives and ... View Details
  • April 2009 (Revised June 2010)
  • Case

Supply Chain Partners: Virginia Mason and Owens & Minor (A)

By: V.G. Narayanan and Lisa Brem
Virginia Mason Medical Center (VM) hired Owens & Minor (O&M) as its alpha vendor for medical/surgical supplies in 2004. By 2005, O&M was performing Just-in-Time and Low Unit of Measure services for VM, but they believed the pricing model in the industry was outdated.... View Details
Keywords: Activity Based Costing and Management; Price; Distribution; Supply Chain Management; Medical Devices and Supplies Industry
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Narayanan, V.G., and Lisa Brem. "Supply Chain Partners: Virginia Mason and Owens & Minor (A)." Harvard Business School Case 109-076, April 2009. (Revised June 2010.)
  • April 2010 (Revised September 2011)
  • Case

Supply Chain Partners: Virginia Mason and Owens & Minor (A) (Abridged)

By: V.G. Narayanan and Lisa Brem
Owens & Minor (O&M) performed lean inventory services for Virginia Mason (VM) as its Alpha Vendor, but the outdated industry pricing model created perverse incentives and could not capture O&M's costs. Together, O&M and VM created an activity-based pricing model: Total... View Details
Keywords: Supply Chain Management; Partners and Partnerships; Activity Based Costing and Management; Business Model; Non-Governmental Organizations; Nonprofit Organizations; Motivation and Incentives; Asset Pricing; Cost Accounting; Fair Value Accounting; Medical Devices and Supplies Industry
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Narayanan, V.G., and Lisa Brem. "Supply Chain Partners: Virginia Mason and Owens & Minor (A) (Abridged)." Harvard Business School Case 110-063, April 2010. (Revised September 2011.)
  • June 1987 (Revised May 1990)
  • Case

John Deere Component Works (B)

By: Robert S. Kaplan
Having installed an activity-based system, the division is now exploring the insight provided by that system. In particular, it is studying the economics of lot-size process planning and product mix management. View Details
Keywords: Activity Based Costing and Management; Production; Business or Company Management; Planning; Cost Accounting; Cost Management; Product Marketing; Management Practices and Processes; Consumer Products Industry; Agriculture and Agribusiness Industry
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Kaplan, Robert S. "John Deere Component Works (B)." Harvard Business School Case 187-108, June 1987. (Revised May 1990.)
  • March 2007 (Revised August 2014)
  • Case

Survey Masters LLC (A)

By: William J. Bruns
Partners in a service firm are reviewing results for 2006, wondering whether large or small projects are more profitable. Present reports make small projects look more profitable. However, activity-based accounting reveals that large projects are more profitable and... View Details
Keywords: Activity Based Costing and Management; Financial Reporting; Cost vs Benefits; Financial Strategy; Service Industry
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Bruns, William J. "Survey Masters LLC (A)." Harvard Business School Case 107-061, March 2007. (Revised August 2014.)
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