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- Research (1,178)
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Show Results For
-
All HBS Web
(1,531)
- News (192)
- Research (1,178)
- Events (3)
- Multimedia (3)
- Faculty Publications (576)
- August 2009
- Case
The TSMC Way: Meeting Customer Needs at Taiwan Semiconductor Manufacturing Co.
By: Willy C. Shih, Chen-Fu Chien, Chintay Shih and Jack Chang
When L.C. Tu receives an emergency order, he is confronted with a range of production scheduling choices, each of which has unique costs and trade-offs. The case was designed to help students understand job-shop style production and the impact of disruptions and...
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Keywords:
Disruption;
Customer Relationship Management;
Decision Choices and Conditions;
Cost;
Order Taking and Fulfillment;
Production;
Semiconductor Industry;
Taiwan
Shih, Willy C., Chen-Fu Chien, Chintay Shih, and Jack Chang. "The TSMC Way: Meeting Customer Needs at Taiwan Semiconductor Manufacturing Co." Harvard Business School Case 610-003, August 2009.
- 22 Jun 2020
- News
On Track: Health Care, Patient Data, and Provider Performance
- 2019
- Working Paper
On Her Own Account: How Strengthening Women's Financial Control Affects Labor Supply and Gender Norms
By: Natalia Rigol, Erica Field, Rohini Pande, Simone Schaner and Charity Troyer-Moore
Can greater control over earned income incentivize women to work and influence gender norms? In collaboration with Indian government partners, we provided rural women with individual bank accounts and randomly varied whether their wages from a public workfare program...
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Rigol, Natalia, Erica Field, Rohini Pande, Simone Schaner, and Charity Troyer-Moore. "On Her Own Account: How Strengthening Women's Financial Control Affects Labor Supply and Gender Norms." NBER Working Paper Series, No. 26294, September 2019.
- March 2004 (Revised April 2005)
- Case
Midwest Office Products
By: Robert S. Kaplan
Presents an easy introduction to time-driven activity-based costing (ABC) that allows students to build a simple ABC model of order profitability. Midwest's time-driven ABC approach is based on two categories of parameter estimates. The first is the cost per hour of...
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Keywords:
Cost;
Price;
Activity Based Costing and Management;
Time Management;
Financial Reporting;
Profit;
Performance Improvement;
Order Taking and Fulfillment;
Performance Evaluation
Kaplan, Robert S. "Midwest Office Products." Harvard Business School Case 104-073, March 2004. (Revised April 2005.)
- November 1992 (Revised June 1993)
- Case
International Paper (A)
Concerns the decision of International Paper, the world's largest pulp and paper corporation, about when to adopt the provisions of Statement of Financial Accounting Standards 106 (SFAS 106), "Employers' Accounting for Postretirement Benefits Other than Pensions." SFAS...
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Barth, Mary E., and Charles A Nichols, III. "International Paper (A)." Harvard Business School Case 193-060, November 1992. (Revised June 1993.)
- October 1994
- Case
Kamakura Ironworks Company, Ltd.
Describes cost management techniques in a supplier chain in the Japanese automotive industry. Exposes students to interorganizational cost management systems and explores when cost systems are required and when they can be switched off. Also illustrates supportive...
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Cooper, Robin, and Takeo Yoshikawa. "Kamakura Ironworks Company, Ltd." Harvard Business School Case 195-056, October 1994.
- August 2001 (Revised February 2005)
- Case
Dakota Office Products
By: Robert S. Kaplan
The senior management team of Dakota, an office products distributor, is concerned about the company's first loss in history. Explores the role for activity based costing and customer profitability measurement in a distribution company. Dakota's customers are...
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Keywords:
Activity Based Costing and Management;
Order Taking and Fulfillment;
Profit;
Distribution;
Customers;
Distribution Industry
Kaplan, Robert S. "Dakota Office Products." Harvard Business School Case 102-021, August 2001. (Revised February 2005.)
- May 1987 (Revised November 1998)
- Case
John Deere Component Works (A)
By: Robert S. Kaplan
The division has recognized the inadequacies of its existing, traditional cost system for estimating product costs. Describes the innovative activity-based system that was developed to more accurately trace overhead costs to individual products. Provides students with...
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Keywords:
Activity Based Costing and Management;
Cost Accounting;
Cost Management;
Cost vs Benefits;
Production;
Budgets and Budgeting;
Innovation and Invention;
Innovation and Management;
Consumer Products Industry
Kaplan, Robert S. "John Deere Component Works (A)." Harvard Business School Case 187-107, May 1987. (Revised November 1998.)
- 17 Nov 2010
- Working Paper Summaries
Network Effects in Countries’ Adoption of IFRS
Keywords:
by Karthik Ramanna & Ewa Sletten
- September 2012 (Revised December 2013)
- Case
Roxbury Technology Corporation
By: Richard S. Ruback and Royce Yudkoff
Roxbury Technology is a Boston-based re-manufacturer of ink and toner cartridges. In early 2012 RTC was re-evaluating its approach to the company's two most important goals: reducing customer concentration and increasing profitability. RTC's largest customer accounted...
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- 13 Oct 2015
- News
How the U.S. Can Reduce Waste in Health Care Spending by $1 Trillion
- 2024
- Working Paper
Economic Budgeting for Endowment-Dependent Universities
By: John Y. Campbell, Jeremy C. Stein and Alex A. Wu
To understand their financial position, universities need to understand the long-term implications of their operating revenues and costs in relation to the financial assets they have available. Standard budgeting procedures that focus on one or two years at a time and...
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Campbell, John Y., Jeremy C. Stein, and Alex A. Wu. "Economic Budgeting for Endowment-Dependent Universities." Working Paper, March 2024.
- October 1990
- Case
Beauregard Textile Co.
By: Francis Aguilar
The sales manager and controller have to decide on a price for a textile that lost significant market share as a result of a recent price increase. Information on manufacturing costs and on the pricing behavior of Beauregard and its only competitor are available for...
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Keywords:
Activity Based Costing and Management;
Cost Accounting;
Cost Management;
Price;
Competitive Advantage;
Competitive Strategy;
Inflation and Deflation;
Consumer Behavior;
Apparel and Accessories Industry
Aguilar, Francis. "Beauregard Textile Co." Harvard Business School Case 191-058, October 1990.
- January 2000 (Revised October 2002)
- Case
Cambridge Hospital Community Health Network - The Primary Care Unit
By: V.G. Narayanan, Lisa Brem and Ryan Moore
The Cambridge Hospital Community Health Network needed to gain a better understanding of its unit-of-service costs, which had been rising at a rate of 10% per year. The network's step-down costing system gave only aggregate costing information, and there was some...
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Keywords:
Activity Based Costing and Management;
Health Care and Treatment;
Cost Accounting;
Cost;
Network Effects;
Health Industry;
Service Industry;
Massachusetts
Narayanan, V.G., Lisa Brem, and Ryan Moore. "Cambridge Hospital Community Health Network - The Primary Care Unit." Harvard Business School Case 100-054, January 2000. (Revised October 2002.)
- 28 Feb 2013
- Working Paper Summaries
Do Display Ads Influence Search? Attribution and Dynamics in Online Advertising
- March 2000
- Background Note
Transfer Pricing
By: Robert S. Kaplan
Discusses use of market prices, negotiated prices, variable costs, dual rate, and full costs for transfer prices.
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- Article
Orienteering for Electioneering
By: Jonah Kallenbach, Robert Kleinberg and Scott Duke Kominers
In this paper, we introduce a combinatorial optimization problem that models the investment decision a political candidate faces when treating his or her opponents’ campaign plans as given. Our formulation accounts for both the time cost of traveling between districts...
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Kallenbach, Jonah, Robert Kleinberg, and Scott Duke Kominers. "Orienteering for Electioneering." Operations Research Letters 46, no. 2 (March 2018): 205–210.
- 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...
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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
Kaplan, Robert S. "Metabo GmbH & Co. KG." Harvard Business School Case 189-146, March 1989. (Revised March 1999.)
- 20 Jul 2021
- News
Bankruptcy Spells Death for Too Many Businesses
- February 2006 (Revised September 2006)
- Case
Sippican Corporation (A)
By: Robert S. Kaplan
Presents a time-driven version of the Wilkerson Co. activity-based costing case (101092). Faced with declining profits, Sippican Corp. is struggling to understand why it is encountering severe price competition on one product line. The controller collects data that...
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Keywords:
History;
Business Model;
Strategic Planning;
Cost Accounting;
Motivation and Incentives;
Resource Allocation;
Activity Based Costing and Management;
Profit;
Business Strategy;
Budgets and Budgeting
Kaplan, Robert S. "Sippican Corporation (A)." Harvard Business School Case 106-058, February 2006. (Revised September 2006.)