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- All HBS Web
(2,359)
- People (2)
- News (415)
- Research (1,538)
- Events (1)
- Multimedia (1)
- Faculty Publications (407)
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- May 2022
- Article
Variance Analysis: New Insights from Health Care Applications
By: Robert S. Kaplan and Susanna Gallani
We use a health care application to illustrate how variance analysis can be used to benchmark costs across similar service delivery sites. Variances for personnel costs, typically the largest cost component in service organizations, are calculated for price, quantity,... View Details
Keywords: Variance Analysis; Benchmarking; Time-Driven Activity-Based Costing; Health Care; Activity Based Costing and Management; Health Care and Treatment; Service Delivery; Service Industry
Kaplan, Robert S., and Susanna Gallani. "Variance Analysis: New Insights from Health Care Applications." Issues in Accounting Education 37, no. 2 (May 2022): 27–36.
- 16 Aug 2010
- Lessons from the Classroom
HBS Introduces Marketing Analysis Tools for Managers
value to the firm. Customer lifetime value is a metric that allows managers to understand the overall value of their customer base and relate it to three customer strategies... View Details
Keywords: by Sarah Jane Gilbert
- May 2012
- Case
Westlake Lanes: How Can This Business Be Saved?
By: Richard G. Hamermesh and Alisa Zalosh
Shelby Givens, a new MBA, is the general manager of Westlake Lanes, a near-bankrupt bowling alley that her grandfather founded decades earlier. Givens has been given one year to turn a profit; if the goal is not met Westlake will close. During the first few days on the... View Details
Keywords: United States; Operations Management; Small And Medium-sized Enterprises; Turnarounds; Strategy; Leading Change; Marketing Strategy; Entrepreneurship; Operations; Transformation; Growth and Development Strategy; Entertainment and Recreation Industry; United States
Hamermesh, Richard G., and Alisa Zalosh. "Westlake Lanes: How Can This Business Be Saved?" Harvard Business School Brief Case 124-431, May 2012.
- 05 Jul 2023
- What Do You Think?
How Are Middle Managers Falling Down Most Often on Employee Inclusion?
asked to consider its relationship to diversity, inclusion, and belonging at work.” She reminds us: “A recent tidal wave of harassment claims highlights the costs of failing to create a psychologically safe... View Details
Keywords: by James Heskett
- September 2013
- Supplement
John G. Meara, Boston Children's Hospital, Measuring Costs, TDABC
By: Robert S. Kaplan
Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management
Kaplan, Robert S. "John G. Meara, Boston Children's Hospital, Measuring Costs, TDABC." Harvard Business School Video Supplement 114-702, September 2013.
- June 2013
- Supplement
Boston Children's Hospital Assignment Worksheet
By: Robert S. Kaplan
- 17 Feb 2003
- Research & Ideas
Rating Fund Managers by the Company They Keep
stock picks of fund managers have outperformed the market. It's just that fees and trading costs have more than eaten up those stock-picking profits. Our approach appears far... View Details
Keywords: by Ann Cullen
- 05 Dec 2007
- Sharpening Your Skills
Sharpening Your Skills: Managing Marketing
direct sales? Should I break out individual costs on a price tag? How Can Marketing Better Align With Corporate Strategy? Fixing the Marketing—CEO Disconnect In many companies, the marketing function has wandered far from the firms'... View Details
- 2007
- Working Paper
Intra-Industry Foreign Direct Investment
By: Laura Alfaro and Andrew Charlton
We use a new firm level data set that establishes the location, ownership, and activity of 650,000 multinational subsidiaries—close to a comprehensive picture of global multinational activity. A number of patterns emerge from the data. Most foreign direct investment... View Details
Keywords: Multinational Activity; Horizontal FDI; Vertical FDI; Stages Of Production; Multinational Firms and Management; Business Subsidiaries; Foreign Direct Investment; Competency and Skills; Production
Alfaro, Laura, and Andrew Charlton. "Intra-Industry Foreign Direct Investment." NBER Working Paper Series, No. 13447, September 2007.
- summer 2001
- Article
The Impact of Activity-Based Costing on Managerial Decisions at Insteel Industries - A Field Study
By: V.G. Narayanan and Ratna G. Sarkar
Narayanan, V.G., and Ratna G. Sarkar. "The Impact of Activity-Based Costing on Managerial Decisions at Insteel Industries - A Field Study." Journal of Economics & Management Strategy 11, no. 2 (summer 2001).
- 18 Oct 2022
- Research & Ideas
When Bias Creeps into AI, Managers Can Stop It by Asking the Right Questions
sociodemographic characteristics. HBS Working Knowledge spoke with Israeli, the Marvin Bower Associate Professor of Business Administration, and Ascarza, the Jakurski Family Associate Professor of Business Administration, about how View Details
Keywords: by Rachel Layne
- August 2016 (Revised July 2018)
- Case
Accenture Human Capital Strategy
By: Paula A. Price, V.G. Narayanan and James Weber
Accenture is a leading global consulting, technology, and outsourcing company. It has clients and its own operations throughout the world. This case describes the human resources and related activities necessary to deliver its services to clients. It allows students to... View Details
Keywords: Management Consulting; Technology Consulting; Outsourcing; Human Resources; Activity Based Costing and Management; Management Practices and Processes
Price, Paula A., V.G. Narayanan, and James Weber. "Accenture Human Capital Strategy." Harvard Business School Case 117-032, August 2016. (Revised July 2018.)
- 2014
- Working Paper
Bridging Science and Technology Through Academic-Industry Partnerships
By: Sen Chai and Willy C. Shih
Scientific research and its translation into commercialized technology is a driver of wealth creation and economic growth. Partnerships to foster the translational processes from public research organizations, such as universities and hospitals, to private firms are a... View Details
Keywords: Innovation; Firm Performance; Public-private Partnership Funding; Translational Research; Small And Medium Enterprises; Partners and Partnerships; Public Sector; Private Sector; Performance; Science-Based Business; Innovation and Invention
Chai, Sen, and Willy C. Shih. "Bridging Science and Technology Through Academic-Industry Partnerships." Harvard Business School Working Paper, No. 13-058, January 2013. (Revised July 2014.)
- 29 Sep 2003
- Research & Ideas
Why Managing Innovation is Like Theater
If you don't know where you're going, any map will do.1 This conventional wisdom sounds right to many managers. It highlights the safety of having a clear objective for your management actions. It implies that all View Details
Keywords: by Rob Austin & Lee Devin
- 06 Oct 2020
- Sharpening Your Skills
18 Tips Managers Can Use to Lead Through COVID's Rising Waters
Since March, Harvard Business School Working Knowledge has posted more than 80 stories and research papers on the topic of COVID-19, most targeted at managers and the new... View Details
Keywords: by Sean Silverthorne
- 2014
- Case
Zenglibao: An Internet Money Market Fund Run by Tianhong Asset Management Co., LTD.
By: F. Warren McFarlan, Yongjun Jin and Xiaohui Li
Mobile Internet has imposed an increasing impact on traditional finance. Firstly, some financial business modules can be operated via mobile Internet, and the corresponding transaction cost is greatly reduced. For example, payment by traditional bank draft is replaced... View Details
Keywords: Finance; Internet; China; Mobile Devices; Internet and the Web; Mobile and Wireless Technology; China
McFarlan, F. Warren, Yongjun Jin, and Xiaohui Li. "Zenglibao: An Internet Money Market Fund Run by Tianhong Asset Management Co., LTD." Tsinghua University Case, 2014.
- 03 Feb 2014
- Research & Ideas
The Tricky Business of Managing Web Advertising Affiliates
approach is more effective at keeping rogue affiliates out of a program. That's because the internal employee who selects and manages affiliates, and is paid a View Details
- 29 Oct 2007
- HBS Case
Marketing Maria: Managing the Athlete Endorsement
harder to gain credibility with commercial messages. “The sports marketing industry is a global business.” As a result, many of the highest-paid athletes now make more money from endorsements and other commercial View Details
- 2008
- Chapter
Artistic Methods and Business Disorganization
The idea that artists' work can usefully inform business practice has gained support in recent years. Managers have long described some business activities as "more art than science," but usually they've meant by this that they don't understand the activity and can't... View Details
Austin, Robert D., and Lee Devin. "Artistic Methods and Business Disorganization." In 21st Century Management: A Reference Handbook, edited by Charles Wankel, 490–499. Los Angeles: Sage Publications, 2008.
- 12 Oct 1999
- Research & Ideas
The Intellectual Underpinnings of Entrepreneurial Management
people to be better managers—entrepreneurial or otherwise. Based on our own experience and that of others, we believe that teachers with the right tools can make successful interventions View Details