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- All HBS Web
(6,435)
- People (3)
- News (1,207)
- Research (4,476)
- Events (35)
- Multimedia (67)
- Faculty Publications (2,916)
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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.)
- 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.)
- 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
- 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
Gallani, Susanna, and Eva Labro. "RegionFly: Cutting Costs in the Airline Industry." Harvard Business School Case 116-047, May 2016. (Revised August 2022.)
- August 1988 (Revised November 1988)
- Case
Texas Instruments: Cost of Quality (A)
By: Robert S. Kaplan
Texas Instruments implements a Cost of Quality (COQ) system as part of a company-wide "Total Quality Thrust." After several years of operation, group management questions whether or not the COQ system should be updated to make it more useful in identifying areas for... View Details
Kaplan, Robert S. "Texas Instruments: Cost of Quality (A)." Harvard Business School Case 189-029, August 1988. (Revised November 1988.)
- 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.)
- 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.
- 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
- 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.
- 2010
- Chapter
Cost Structure Patterns in the Asset Management Industry
By: Dennis Campbell and Frances X. Frei
This chapter examines patterns in the cost structure of asset management firms and establishes two important trends in cost behavior. First, when revenues are growing, "indirect" costs related to sales, distribution, marketing, personnel, technology, and occupancy are... View Details
- 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
Norton, Michael I., and Evan P. Apfelbaum. "The Costs of Racial 'Color Blindness'." Harvard Business Review 91, nos. 7/8 (July–August 2013): 22.
- 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.
- May–June 1991
- Article
Profit Priorities from Activity-Based Costing
By: Robin Cooper and Robert S. Kaplan
Cooper, Robin, and Robert S. Kaplan. "Profit Priorities from Activity-Based Costing." Harvard Business Review 69, no. 3 (May–June 1991): 130–135.
- September 2001
- Background Note
Accounting for Computer Software Development Costs
By: Robert S. Kaplan and Tatiana Sandino
Summarizes the debate on accounting for computer software development costs. Provides a historical description of the development of standards on accounting of computer software development costs, both in the United States and internationally. Describes how, after much... View Details
Kaplan, Robert S., and Tatiana Sandino. "Accounting for Computer Software Development Costs." Harvard Business School Background Note 102-034, September 2001.
- 2012
- Article
The Cost and Timing of Financial Distress
By: Christopher Parsons
Assessments of the trade-off theory have typically compared the present value of tax benefits to the present value of bankruptcy costs. We verify that this comparison overwhelmingly favors tax benefits, suggesting that firms are under-leveraged. However, when we... View Details
Parsons, Christopher. "The Cost and Timing of Financial Distress." Journal of Financial Economics 105, no. 1 (July 2012): 62–81.
- February 1996 (Revised November 2003)
- Case
Indianapolis: Activity-Based Costing of City Services (A)
By: Robert S. Kaplan
A new administration in the City of Indianapolis is initially determined to privatize many municipal services. Before taking this action, however, the city managers want to know the current cost of performing these services with the municipal workers. Existing... View Details
Keywords: Cost Management; Public Sector; Activity Based Costing and Management; Service Delivery; Privatization; City; Indianapolis
Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (A)." Harvard Business School Case 196-115, February 1996. (Revised November 2003.)
- 2011
- Working Paper
The Cost of Capital for Alternative Investments
By: Jakub W. Jurek and Erik Stafford
This paper studies the cost of capital for alternative investments. We document that the risk profile of the aggregate hedge fund universe can be accurately matched by a simple index put option writing strategy that offers monthly liquidity and complete transparency... View Details
Keywords: Cost of Capital; Financial Liquidity; Investment; Investment Return; Mathematical Methods; Risk and Uncertainty
Jurek, Jakub W., and Erik Stafford. "The Cost of Capital for Alternative Investments." Harvard Business School Working Paper, No. 12-013, September 2011. (NBER Working Paper Series, No. 19643, November 2013.)
- 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
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).
- March 2013
- Article
Financial Development, Fixed Costs and International Trade
Exporting firms face significant up-front costs in product design, marketing, and distribution, which likely would be difficult to finance externally. We argue that a developed financial system can facilitate exports, and we test three implications. First, a more... View Details
Becker, Bo, David Greenberg, and Jinzhu Chen. "Financial Development, Fixed Costs and International Trade." Review of Corporate Finance Studies 2, no. 1 (March 2013): 1–28.