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  • All HBS Web  (88)
    • News  (21)
    • Research  (48)
    • Events  (1)
  • Faculty Publications  (11)

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  • All HBS Web  (88)
    • News  (21)
    • Research  (48)
    • Events  (1)
  • Faculty Publications  (11)
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  • October 2000 (Revised March 2004)
  • Background Note

Variance Analysis and Flexible Budgeting

By: Robert S. Kaplan
Facilitates the teaching of cases on variance analysis and flexible budgeting. Uses algebra, diagrams, and numerical examples to illustrate the calculation of price, quantity, and mix variances for revenues and costs, and a flexible budget for analyzing indirect and... View Details
Keywords: Cost; Price; Mathematical Methods; Revenue; Budgets and Budgeting
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Kaplan, Robert S. "Variance Analysis and Flexible Budgeting." Harvard Business School Background Note 101-039, October 2000. (Revised March 2004.)
  • January 1997
  • Background Note

Assigning Support Department Expenses to Production Cost Centers (B): Flexible Budgets

By: Robert S. Kaplan
Describes the use of flexible budgets to assign support/service department costs to production cost centers. View Details
Keywords: Cost; Financial Strategy; Budgets and Budgeting
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Kaplan, Robert S. "Assigning Support Department Expenses to Production Cost Centers (B): Flexible Budgets." Harvard Business School Background Note 197-048, January 1997.
  • June 1994
  • Article

Flexible Budgeting in an Activity-Based Costing Framework

By: Robert S. Kaplan
Keywords: Budgets and Budgeting; Framework
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Kaplan, Robert S. "Flexible Budgeting in an Activity-Based Costing Framework." Accounting Horizons (June 1994): 104–109.
  • March 1994 (Revised June 1999)
  • Background Note

Real Options: Valuing Managerial Flexibility

Provides a basic understanding of real options in corporate finance. Traditional discounted cash flow techniques (NPV) do not deal well with managerial flexibility or future response to uncertainty. The value of this flexibility can be significant and is handled well... View Details
Keywords: Strategy; Capital Budgeting; Corporate Finance
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Edleson, Michael E. "Real Options: Valuing Managerial Flexibility." Harvard Business School Background Note 294-109, March 1994. (Revised June 1999.)
  • October 2016 (Revised December 2016)
  • Module Note

Strategy Execution Module 6: Evaluating Strategic Profit Performance

By: Robert Simons
This module reading demonstrates how to calculate and analyze the profit generated by different business strategies. Formulas and examples are provided to calculate profit generated by changes in market share, revenue growth, efficiency improvements, and support costs.... View Details
Keywords: Management Control Systems; Implementing Strategy; Execution; Evaluating Business Performance; Profitability Analysis; Variance Analysis; Measuring Effectiveness; Measuring Efficiency; Activity-Based Costing; Flexible Budget; Accounting; Strategy
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Simons, Robert. "Strategy Execution Module 6: Evaluating Strategic Profit Performance." Harvard Business School Module Note 117-106, October 2016. (Revised December 2016.)
  • August 2012
  • Case

Danshui Plant No. 2

By: William Bruns, Julie H. Hertenstein and Kelvin Liu
Danshui Plant No. 2 in southern China has a one-year contract with Apple Inc. to assemble 2.4 million iPhones. In the first three months of the contract, the plant is unable to assemble as many phones as expected and is operating at a loss. The plant manager must... View Details
Keywords: Job Cuts and Outsourcing; Production; Budgets and Budgeting; Manufacturing Industry; Electronics Industry; China
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Bruns, William, Julie H. Hertenstein, and Kelvin Liu. "Danshui Plant No. 2." Harvard Business School Brief Case 913-525, August 2012.
  • March 1989 (Revised March 1999)
  • Case

Metabo GmbH & Co. KG

By: Robert S. Kaplan
A privately owned German power tool company was dissatisfied with its existing cost system. The system could not produce timely accurate reports on cost center operations, and newly purchased automated machines were attracting large overhead costs. A new, highly... View Details
Keywords: Activity Based Costing and Management; Cost; Budgets and Budgeting; Capital Budgeting; Cost Management; Reports; Private Ownership; Business or Company Management; Consumer Products Industry; Germany
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Kaplan, Robert S. "Metabo GmbH & Co. KG." Harvard Business School Case 189-146, March 1989. (Revised March 1999.)
  • September 2, 2020
  • Article

What Really Prevents Companies from Thriving in a Recession

By: Ranjay Gulati and Mark Wiedman
Even in the best of times, many companies fail to fund and staff new opportunities. As decades of research have shown, leaders fear threats to their status and power and so become attached to existing businesses and budgets, regarding them as entitlements and as a... View Details
Keywords: Recessions; Resource Allocation; Budgets and Budgeting
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Gulati, Ranjay, and Mark Wiedman. "What Really Prevents Companies from Thriving in a Recession." Harvard Business Review Digital Articles (September 2, 2020).
  • September 2002
  • Case

Seattle Public Schools, 1995-2002 (A): The Freedom Agenda

Describes efforts in Seattle Public Schools, under the leadership of Superintendent Joseph Olchefske, to replace the district's centralized budgeting process with school-level budgets. Olchefske's decentralization effort, referred to locally as the Freedom Agenda,... View Details
Keywords: Organizational Change and Adaptation; Management Practices and Processes; Operations; Education; Education Industry; Seattle
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Leschly, Stig. "Seattle Public Schools, 1995-2002 (A): The Freedom Agenda." Harvard Business School Case 803-037, September 2002.
  • 24 Aug 2016
  • Research & Ideas

Can Obamacare Be Saved?

expected to learn personal finance (e.g., how to budget for large purchases, like a house or a car, and to save for retirement), there has to be some expectation that people will budget for their own medical... View Details
Keywords: by John A. Quelch and Emily Boudreau; Insurance; Health
  • 18 Jun 2024
  • Cold Call Podcast

How Natural Winemaker Frank Cornelissen Innovated While Staying True to His Brand

Keywords: Re: Tiona W. Zuzul; Food & Beverage; Agriculture & Agribusiness
  • April 2002 (Revised September 2002)
  • Case

Transformation of Seattle Public Schools, 1995-2002

Investigates the reform of the Seattle Public Schools from 1995 to 2002. To initiate reform in 1995, the district hired John Stanford, an Army general, and Joseph Olchefske, an investment banker, as the district's superintendent and chief financial officer,... View Details
Keywords: Management; Organizational Change and Adaptation; Leading Change; Organizational Structure; Education; Business Strategy; Public Administration Industry; Education Industry; Seattle
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Leschly, Stig. "Transformation of Seattle Public Schools, 1995-2002." Harvard Business School Case 802-197, April 2002. (Revised September 2002.)
  • 18 Dec 2006
  • Lessons from the Classroom

Grooming Next-Generation Leaders

is only going up. It's just not a question of leading a small team. It's about leadership in ideas, in actions. "Add that to the fact that in most situations people are dealing with the global economy, rapid commoditization, and hyper-competitive environments. So... View Details
Keywords: by Martha Lagace
  • 2014
  • Working Paper

Sharing Design Rights: A Commons Approach for Developing Infrastructure

By: Nuno Gil and Carliss Y. Baldwin
This study empirically investigates the relationship between design structure and organization structure in the context of new infrastructure development projects. Our research setting is a capital program to develop new school buildings in the city of Manchester, UK.... View Details
Keywords: Design; Buildings and Facilities; Education
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Gil, Nuno, and Carliss Y. Baldwin. "Sharing Design Rights: A Commons Approach for Developing Infrastructure." Harvard Business School Working Paper, No. 14-025, September 2013. (Revised January 2014.)
  • 18 Jun 2013
  • First Look

First Look: June 18

  Publications 2006 Emotion Review The Power of the Cognition/Emotion Distinction for Morality By: Bazerman, Max H., Francesca Gino, Lisa L. Shu, and Chia-Jung Tsay Abstract—No abstract available. Publisher's link: http://www.hbs.edu/faculty/Publication%20Files/ 2006... View Details
Keywords: Anna Secino
  • 22 Dec 2009
  • First Look

First Look: Dec. 22

a specialist CEO negatively affects segment investment efficiency. The results suggest that new specialist CEOs use the capital budget as a bridge-building tool to elicit cooperation from powerful divisional managers in previously... View Details
Keywords: Martha Lagace
  • 23 Oct 2012
  • First Look

First Look: October 23

strategy. Fairness, Efficiency and Flexibility in Organ Allocation for Kidney Transplantation Authors:Dimitris Bertsimas, Vivek F. Farias, and Nikolaos Trichakis Publication:Operations Research (forthcoming) Abstract We propose a... View Details
Keywords: Sean Silverthorne
  • 05 Feb 2024
  • Research & Ideas

The Middle Manager of the Future: More Coaching, Less Commanding

collaboration. The number of collaborative postings also increased as R&D budgets grew. Yet Zhang notes the potential for large differences depending on the industry. “Software companies may have a greater need for a collaborative... View Details
Keywords: by Ben Rand
  • 11 Mar 2014
  • First Look

First Look: March 11

through which supply and demand are brought into equilibrium. In the investment-research industry, broker votes perform these functions. Using detailed clinical data from a midsized investment bank for the years 2004 to 2007, we present evidence that institutional... View Details
Keywords: Sean Silverthorne
  • 28 Jan 2019
  • Research & Ideas

Forget Cash. Here Are Better Ways to Motivate Employees

rewarded, despite the fact that US companies are spending more than a fifth of their budgets on wages. What employees crave even more is to feel that their managers appreciate them and aren’t afraid to show it, not only in paycheck terms,... View Details
Keywords: by Dina Gerdeman
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