Expenditure - Publications - Faculty & Research

15 Jul 2019
Book

Many Executives Are Afraid of Finance. Here's How They Can Gain Confidence

increasing the asset base through capital expenditures. But those capital expenditures reduce free cash flows dollar-for-dollar—and are conveniently ignored by people anxious to do deals. For example, terminal values will assume perpetual... View Details

Keywords: by Dina Gerdeman

24 Sep 2018
Research & Ideas

How Cost Accounting is Improving Healthcare in Rural Haiti

costs to deliver services,” Shah explains. “Every hard-earned dollar needs to be fully utilized to deliver high-quality citizen care.” Case in point is Haiti, where the governmental outlay for health care expenditures was a mere $54 per... View Details

Keywords: by Carmen Nobel; Health

04 Mar 2019
What Do You Think?

What’s the Antidote to Surveillance Capitalism?

Henry Ford, their creation of profits and firm value employs relatively few, very well-paid people, exacerbating income inequality in our economy. They have relatively few expenditures for control over the quality of the information... View Details

Keywords: by James Heskett; Advertising; Consumer Products

25 Sep 2019
Research & Ideas

The Economic Cost of Physician Burnout

effectively be reduced with moderate levels of investment, these findings suggest substantial economic value for policy and organizational expenditures for burnout reduction programs for physicians,” the study states. "Essentially... View Details

Keywords: by Michael Blanding; Health

06 Aug 2019
Cold Call Podcast

Super Bowl Ads Sell Products, but Do They Sell Brands?

in advertising across all different platforms, and television is about 35 percent of that, so about $78 billion. The Super Bowl, in and of itself, is a $420 million expenditure on just that one day, and that's just for the ad time. That's... View Details

Keywords: Advertising; Sports; Entertainment & Recreation; Media & Broadcasting

27 Nov 2000
Research & Ideas

The Dynamics of Standing Still: Firestone Tire & Rubber and the Radial Revolution

footnote on the ninth page of a 49-page presentation. This investment in radial tires for Firestone's North American business was the first of many, and in the subsequent seven years Firestone invested an average of $60 million of capital View Details

Keywords: by Donald N. Sull; Manufacturing; Transportation

26 May 2009
Research & Ideas

Improving Market Research in a Recession

Some large multinational marketers, such as Unilever, are shifting research expenditures away from Western Europe and toward emerging markets in Asia and Latin America. Relative to the developed economies, the costs of research in... View Details

Keywords: by John Quelch

30 Sep 2008
First Look

First Look: September 30, 2008

predictions for the impact of weak investor protection on MNC activity and FDI flows are tested and confirmed using firm-level data. The Influence of Ownership on Accounting Information Expenditures Authors:Leslie Eldenburg and Ranjani... View Details

Keywords: Martha Lagace

07 Mar 2007
Research & Ideas

How Do You Value a “Free” Customer?

for the auction house, which must determine how to allocate marketing and other expenditures between buyers and sellers to attract new business. As more job seekers sign on to Monster.com, more employers are willing to be paying customers... View Details

Keywords: by Sarah Jane Gilbert; Web Services

04 Jun 2014
What Do You Think?

Does Internet Technology Threaten Brand Loyalty?

lead to greater brand loyalty, justifying today's massive expenditures to preserve brands. The other view is that the quality of Internet "technologies," such as search and feedback mechanisms, is improving faster than the... View Details

Keywords: by James Heskett; Advertising; Consumer Products; Technology

02 Jan 2020
Op-Ed

Medicare for All or Public Option: Can Either Heal Health Care?

charge, gives away an average $310,000 in benefits over what the typical member has purchased. Not surprisingly, this Ponzi scheme collects far less of the taxes and premiums necessary to fund it. "Medicare’s leverage helps eliminate the one-third of health care... View Details

Keywords: by Regina E. Herzlinger and James Wallace; Health; Public Administration

16 Aug 2010
Lessons from the Classroom

HBS Introduces Marketing Analysis Tools for Managers

(CRM) planning by helping to segment the customer base by their profitability to the firm, so that managers can increase or decrease marketing expenditures to a particular segment. It provides specific advice on how much to spend to... View Details

Keywords: by Sarah Jane Gilbert

23 Mar 2003
Research & Ideas

Putting the Project Puzzle Together

McFarlan: Fifty percent of all capital investment today is being done in IT projects. The way this money is spent deeply impacts the organization's future. It is because of the size of investment as a percentage of capital expenditure... View Details

Keywords: by Martha Lagace

22 Oct 2013
First Look

First Look: October 22

expenditures on teammates lead to better performance in both sports teams in Canada and pharmaceutical sales teams in Belgium. These results suggest that a minor adjustment to employee bonuses-shifting the focus from the self to... View Details

Keywords: Sean Silverthorne

14 Jul 2006
Op-Ed

The Case for Consumer-Driven Medicaid

legislators who decline to raise taxes and, instead, attempt to control these costs, face three choices: Cut Medicaid expenses through reductions in enrollment, benefits, and provider reimbursement; cut other state expenditures for the... View Details

Keywords: by Regina E. Herzlinger

06 Jan 2003
Research & Ideas

Why Expensing Options Doesn’t Solve the Problem

on reported cash flows. Those analysts who took WorldCom's reported income as proof that it was doing well would have come closer to the truth if they had simply calculated free cash flows. Then they would have seen the capital View Details

Keywords: by William Sahlman

24 May 2010
Research & Ideas

Stimulus Surprise: Companies Retrench When Government Spends

average firm in his state cut back capital expenditures by roughly 15 percent, according to their working paper, "Do Powerful Politicians Cause Corporate Downsizing?" "It was an enormous surprise, at least to us, to learn... View Details

Keywords: by Sean Silverthorne

16 Mar 2010
First Look

First Look: March 16

spite of the fact that the Constitution of 1891 included a literacy requirement to vote and gave states the responsibility to spend on education. That is to say, Brazilian states had a significant improvement in education levels and a significant increase in View Details