Publications
Publications
Show Results For
- All HBS Web
(6,386)
- Faculty Publications (1,876)
Costing
→
- March 1985 (Revised November 1985)
- Case
Wilmington Tap and Die
By: Robert S. Kaplan
The general manager of a division manufacturing taps and dies must decide whether to continue a major capital investment program. The program was designed to replace aging mechanical machines with modern, electronically controlled equipment. A post-audit, after an... View Details
- March 1985 (Revised November 1988)
- Case
Precision Parts, Inc. (A)
Contains a description of a decision confronting two entrepreneurs in mid-1981. They are considering purchasing a small manufacturer of precision electromechanical parts. Among the issues in the case are the following: 1) Should Taylor and Grayson buy Precision Parts,... View Details
- 1985
- Working Paper
Sequential Innovation and Market Structure
By: Jerry R. Green and Jean-Jacques Laffont
This paper concerns the introduction of a sequence of new, higher-quality durable products in a market in which there already exists a lower-quality substitute. The product has the further attribute that a real resource cost is incurred at the time a higher-quality... View Details
- January 1985
- Case
Business Research Corp. (A)
Contains a description of a decision confronting an entrepreneur: which of two investment proposals should he accept to fund the creation and marketing of a database that comprises the full text of research reports produced by Wall Street investment banking firms? The... View Details
- 1985
- Chapter
Cost-Benefit Analysis Applied to Risks: Its Philosophy and Legitimacy
By: Dutch Leonard and Richard Zeckhauser
- winter 1985
- Article
The Nonpecuniary Costs of Automobile Emissions Standards
By: Timothy F. Bresnahan and Dennis Yao
An important component of the costs of automotive air-pollution control has been nonpecuniary: a decline in vehicle performance characteristics. This regulatory impact on what the auto industry calls "drivability" has never been quantified, although there is... View Details
- December 1984
- Case
Expense Tracking System at Tiger Creek
By: Shoshana Zuboff
Mill manager Carl Adelman learns that a group of senior managers is soon to visit the Tiger Creek mill to learn more about the success of the newly implemented Expense Tracking System. The System had been installed on two paper machines to give workers real time cost... View Details
- July 1984 (Revised September 1986)
- Case
CML Group, Inc.: Going Public (A)
Describes a series of decisions confronting Charles Leighton, co-founder and chairman of the CML Group. CML is a successful participant in the leisure time industry with two lines of business: specialty retailing and recreational consumer products. The key issues in... View Details
- January 1984
- Case
Sharing Costs: The Sydvattan Co.
By: Eric S. Lander and Elon Kohlberg
Keywords: Cost
- April 1983 (Revised October 1990)
- Background Note
Textiles and the Multi-Fiber Arrangement
By: David B. Yoffie
What happens to an industry with millions of employees that loses its comparative advantage? This note examines this question by looking at the global textile and apparel industry. With the Multi-Fiber Arrangement coming up for renewal in December 1981, the United... View Details
- June 1982 (Revised May 1995)
- Case
Ellis Manufacturing Co.
By: Roy D. Shapiro
Ellis finds itself in a weakening competitive position largely due to the lack of rationalization in its plants. Driven by a strong traditionally decentralized sales organization, Ellis finds that all plants want control over all product lines. As a result, overall... View Details
- April 1982 (Revised September 1986)
- Case
Ideal Standard France: Pat Paterson
A newly appointed country subsidiary manager must decide on action for an operation losing $1 million per month. He is constrained by price controls on one hand and sensitive union relations on the other. Furthermore a major loss-contributing plant has recently been... View Details
- July 1981
- Background Note
Competitive Status of the U.S. Automobile Industry--1981: Crisis and Transition
By: Kim B. Clark
Examines the competitive status of the U.S. auto industry in 1979-80. Provides information on the historical background of the current crisis using data on the United States and Japan. Discusses the competitive position of the U.S. industry in terms of productivity,... View Details
- February 1981 (Revised June 1993)
- Case
Harris Seafoods, Inc.
Presents data relevant to a major capital expenditure--the construction of a shrimp plant. Designed to test student's ability to identify relevant cash flows, to estimate the cost of capital, and to decide whether or not to invest. View Details
- August 1980
- Article
An Activity Analysis Approach to Unit Costing with Multiple Interactive Products
By: Robert S. Kaplan and Hiroyuki Itami
- 1980
- Working Paper
Components of Manufacturing Inventories: A Structural Model of the Production Process
By: Alan J. Auerbach and Jerry R. Green
This paper presents a structural model of production and inventory accumulation based on the hypothesis of cost minimization. It differs from previous attempts in several respects. First, it integrates the analysis of input inventories with output inventories, treating... View Details