Activity Based Costing and Management - Publications - Faculty & Research

06 Mar 2013
What Do You Think?

Who Should Manage Our Work Time?

takes up time and requires prioritization? Is it a reflection of the fact that productivity improvement in non-manufacturing activities lags behind the manufacturing sector, at least in the US? Is it an... View Details

Keywords: by James Heskett

March 2019 (Revised October 2020)
Case

GENTERA: Facing the Digital Age

By: Michael Chu and Carla Larangeira

After long dominating Mexican microfinance, Compartamos Banco faces the emergence of fintech, just as for the first time its loan portfolio and clients have declined. Enrique Majós, CEO of GENTERA, the bank´s parent company, is keenly aware of the profound changes... View Details

Keywords: Micro Finance; Base Of The Pyramid; Fintech; Microfinance; Disruption; Innovation and Management; Competitive Strategy; North America; Mexico

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01 Dec 2003
What Do You Think?

Is This the Twilight Era for the Managed Mutual Fund?

probably seen the beginning of the decline of the actively managed mutual fund," Charles Broming expressed the hope that "money management will become another... View Details

Keywords: by James Heskett

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

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11 Apr 2012
Research & Ideas

The High Risks of Short-Term Management

managed for the long term." The research team was interested in several issues: Do short-term companies attract a particular kind of investor? Is investing in these firms riskier than investing in companies with longer-term time horizons?... View Details

Keywords: by Sean Silverthorne; Financial Services

28 Aug 2023
Research & Ideas

The Clock Is Ticking: 3 Ways to Manage Your Time Better

writing in the MIT Sloan Management Review suggest that productivity and workforce engagement are maximized at four meeting-free days. But if some meetings are necessary, one productivity expert says that 25... View Details

Keywords: by Kristen Senz

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

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10 Jun 2021
Blog Post

Managing Sustainable Advantage with Key ESG Cofounders, Anne-Marie Schoonbeek and Heleen van Poecke

managing performance, but also translates it into ESG metrics relevant to their industry. “The metrics we use are based on the latest academic research (including research from HBS professors Rebecca... View Details

26 Sep 2023
Book

Digital Strategy: A Handbook for Managing a Moving Target

excitement and the growing enthusiasm, at times even the frenzy, about these new phenomena, on the grounds of the pressing demands on managers to deal with the new reality and... View Details

Keywords: by Dina Gerdeman; Information Technology; Technology

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

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Web

Video Management Policy | About

the video policy, cameras procured with audio detection and recording features may not be activated or configured to record audio Cameras are used to support facilities and... View Details

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

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

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Program FAQs - Summer Venture in Management

management degree can have on their professional and personal lives, and we want this experience to be used as a personal and career planning... View Details

08 Jul 2021
Blog Post

Managing Sustainable Advantage with Key ESG Co-Founders, Anne-Marie Schoonbeek and Heleen van Poecke

managing performance, but also translates it into ESG metrics relevant to their industry. “The metrics we use are based on the latest academic research (including research from HBS professors Rebecca... View Details

Keywords: Entrepreneurship; Technology

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

June 2013
Supplement

Boston Children's Hospital Assignment Worksheet

By: Robert S. Kaplan

Keywords: Health Care; Time-Driven Activity-Based Costing; Costing; Hospitals; Activity Based Costing and Management

Citation

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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