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Show Results For
- All HBS Web
(6,376)
- People (3)
- News (1,186)
- Research (4,396)
- Events (32)
- Multimedia (61)
- Faculty Publications (2,834)
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- 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.
- 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
- 04 Nov 2013
- Research & Ideas
The Real Cost of Bribery
that launch anticorruption efforts grow their businesses more slowly than firms that don't, especially in regions where bribery is the expected norm. “If you think of the cost [of bribery] as just fines and regulatory actions, you're... View Details
Keywords: by Carmen Nobel
- 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.
- 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
- 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).
- 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.)
- 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.
- July 1978
- Article
On the Cost of Deposit Insurance When There Are Surveillance Costs
By: Robert C. Merton
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.)
- 23 Jan 2018
- Working Paper Summaries
Transaction Costs and the Duration of Contracts
Keywords: by Alexander MacKay
- 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.)
- 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
- 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.)
- 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 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.
- 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.
- 07 Oct 2014
- Working Paper Summaries
Lifting the Veil: The Benefits of Cost Transparency
- 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.