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Show Results For
-
All HBS Web
(1,161)
- People (2)
- News (286)
- Research (712)
- Events (4)
- Multimedia (8)
- Faculty Publications (473)
- March 2018
- Article
Hospital Budget Systems are Holding Back Innovation
By: Robert S. Kaplan, Michael S. Jellinek and Derek A. Haas
Nearly 800 digital health startups were funded in 2017, an all-time high. Each of the new companies offers the hope of transforming the performance of the U.S. health care system. The audience for such innovation wants to be receptive: A recent American Hospital...
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Kaplan, Robert S., Michael S. Jellinek, and Derek A. Haas. "Hospital Budget Systems are Holding Back Innovation." Special Issue on HBR Insight Center: Health Care's New Frontier. Harvard Business Review (website) (March 2018).
- 27 Jun 2023
- News
Marketing When Budgets Are Down
- April 2010 (Revised January 2013)
- Case
California's Budget Crises, Tax Reform, and Domestic and International Tax Competition
By: Matthew C. Weinzierl and Jacob Kuipers
How do (and how should) governments design fiscal policies to compete in a globalized economy while meeting internal policy priorities including redistribution? In 2009, Governor Arnold Schwarzenegger repeatedly declared fiscal emergencies as California's state budget...
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Keywords:
Budgets and Budgeting;
Economy;
Globalization;
Governing Rules, Regulations, and Reforms;
Policy;
Taxation;
Competition;
California
Weinzierl, Matthew C., and Jacob Kuipers. "California's Budget Crises, Tax Reform, and Domestic and International Tax Competition." Harvard Business School Case 710-038, April 2010. (Revised January 2013.)
- 10 Nov 2011
- News
Italy Hastens Last-Ditch Budget Cuts
- February 1984 (Revised March 1984)
- Exercise
Exercises on Capital Budgeting Under Uncertainty
By: David E. Bell
Bell, David E. "Exercises on Capital Budgeting Under Uncertainty." Harvard Business School Exercise 184-152, February 1984. (Revised March 1984.)
- 08 Jun 2008
- News
Sides talk on budget problems
- January 1988 (Revised November 1993)
- Background Note
Introductory Note on Capital Budgeting Practices
Hertenstein, Julie H. "Introductory Note on Capital Budgeting Practices." Harvard Business School Background Note 188-059, January 1988. (Revised November 1993.)
- 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.
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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.
- 26 Mar 2015
- News
Budgeting Tool Used by 3G Attracts Wider Following
- Article
Budget Displacement Effects of Inflationary Finance
By: Jerry R. Green and Eytan Sheshinski
Green, Jerry R., and Eytan Sheshinski. "Budget Displacement Effects of Inflationary Finance." American Economic Review 67, no. 4 (September 1977): 671–682.
- November 2001
- Article
Corporate Budgeting Is Broken, Let's Fix It
By: M. C. Jensen
Jensen, M. C. "Corporate Budgeting Is Broken, Let's Fix It." Harvard Business Review 79, no. 10 (November 2001). (This paper is an executive summary of the following: "Paying People to Lie: The Truth About the Budgeting Process," Harvard NOM Research Paper No. 01-01, and HBS Working Paper No. 01-072 (April 2001).)
- January 1978
- Case
Zero-Base Budgeting in the Public Health Service
Herzlinger, Regina E. "Zero-Base Budgeting in the Public Health Service." Harvard Business School Case 178-080, January 1978.
- March 2, 2010
- Column
America's Budget Deficit Needs Bipartisan Action
By: Robert C. Pozen
Keywords:
Budgets and Budgeting
- 2004
- Other Unpublished Work
The Federal Budget and the States: Fiscal Year 2003
By: Dutch Leonard and Elizabeth Keating
- 1995
- Other Unpublished Work
The Federal Budget and the States: Fiscal Year 1994
By: Dutch Leonard and Monica E. Friar
- 2000
- Other Unpublished Work
The Federal Budget and the States: Fiscal Year 1999
By: Dutch Leonard and Jay H. Walder
- summer 1992
- Article
Capabilities and Capital Investment: New Perspectives on Capital Budgeting
By: C. Y. Baldwin and K. B. Clark
Baldwin, C. Y., and K. B. Clark. "Capabilities and Capital Investment: New Perspectives on Capital Budgeting." Continental Bank Journal of Applied Corporate Finance 5, no. 2 (summer 1992): 67–82.
- March 1997 (Revised June 1999)
- Background Note
Using Activity-Based Costing with Budgeted Expenses and Practical Capacity
By: Robert S. Kaplan
Describes how activity-based costing (ABC) should be applied with: 1) budgeted, not historical, expenses and 2) assigning the costs of capacity resources.
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Kaplan, Robert S. "Using Activity-Based Costing with Budgeted Expenses and Practical Capacity." Harvard Business School Background Note 197-083, March 1997. (Revised June 1999.)
- June 1994
- Article
Flexible Budgeting in an Activity-Based Costing Framework
By: Robert S. Kaplan
Kaplan, Robert S. "Flexible Budgeting in an Activity-Based Costing Framework." Accounting Horizons (June 1994): 104–109.