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Show Results For
-
All HBS Web
(7,144)
- People (5)
- News (1,238)
- Research (5,052)
- Events (39)
- Multimedia (61)
- Faculty Publications (3,283)
- December 1992 (Revised May 1993)
- Case
Porsche AG
By: Robert S. Kaplan
Describes the financial management of the research and development departments of an automobile manufacturer and technology supplier. Existing cost systems measure accurately the costs incurred by department and by project. But little formal information is provided...
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Keywords:
Financial Management;
Cost Accounting;
Research and Development;
Machinery and Machining;
Auto Industry;
Technology Industry
Kaplan, Robert S. "Porsche AG." Harvard Business School Case 193-071, December 1992. (Revised May 1993.)
- 01 Mar 2012
- News
Capitalism’s New Agenda
potential for populist reaction to these problems that could lead to damaging legislation. We classified what we heard as 10 potential disrupters of the global market system: the functioning of the financial system; barriers to world trade; inequality View Details
- 05 Dec 2005
- What Do You Think?
Is Growth Good?
just economic. But does this translate to the global economy? Benjamin Friedman, as the result of an examination of the economic and social histories of the United States, Britain, France, Germany, and a...
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Keywords:
by James Heskett
- October 2016 (Revised January 2017)
- Background Note
The U.S. Health Club Industry, 2005–2016
By: John R. Wells and Gabriel Ellsworth
In 2015, the U.S. health-club industry generated revenues of $25.8 billion, up from $14.8 billion in 2004. Members of health clubs accounted for 17% of the population, up from 14%. The number of clubs had grown from 26,830 in 2004 to 36,180. In the process, the list of...
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Keywords:
Health Clubs;
Fitness;
Gyms;
Chain;
Weight Loss;
Obesity;
Exercise;
Personal Training;
Retention;
Bally Total Fitness;
24 Hour Fitness;
YMCA;
Gold's Gym;
Curves;
Franchise;
Franchising;
Subscription;
Promotional Sales;
Promotions;
Fixed Costs;
Body;
Business Ventures;
Strategy;
Health;
Investment;
Entertainment and Recreation Industry;
Entertainment and Recreation Industry;
United States
Wells, John R., and Gabriel Ellsworth. "The U.S. Health Club Industry, 2005–2016." Harvard Business School Background Note 717-421, October 2016. (Revised January 2017.)
- October 2001 (Revised March 2002)
- Case
Bluefin Robotics
By: Joseph B. Lassiter III and David Kiron
Concentrates on the consequences of the choice of corporate partners on the growth alternatives available to a new company, in a new industry, based on a new technology.
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Keywords:
Business Startups;
Partners and Partnerships;
Markets;
Growth and Development Strategy;
Technological Innovation
Lassiter, Joseph B., III, and David Kiron. "Bluefin Robotics." Harvard Business School Case 802-005, October 2001. (Revised March 2002.)
- April 2000
- Background Note
Market Failures
Examines the role of transaction costs in impeding the functioning of markets and shows how the concept of transaction costs sheds light on a broad range of issues in strategy.
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Keywords:
Competitive Strategy;
Competition;
Corporate Strategy;
Cost;
Market Transactions;
Industry Clusters;
Failure;
Internet
Anand, Bharat N., Tarun Khanna, and Jan W. Rivkin. "Market Failures." Harvard Business School Background Note 700-127, April 2000.
- June 1990 (Revised October 1991)
- Supplement
Lake Pleasant Bodies Case (B)
Describes how the attorney resolved the dilemma he faced, the reasons for his decision, and the consequences he suffered. Displays vividly the personal toll that moral conflicts can create for professionals with role obligations.
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Keywords:
Decisions;
Moral Sensibility;
Managerial Roles;
Outcome or Result;
Problems and Challenges
Badaracco, Joseph L., Jr. "Lake Pleasant Bodies Case (B)." Harvard Business School Supplement 390-216, June 1990. (Revised October 1991.)
- Research Summary
Overview
Ovul Sezer focuses on the study of self-presentation and examines how people intuitively attempt to manage impressions of others. Her work examines both the actors and their motives underlying their self-presentation attempts, and consequences of such behavior.
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- December 1997
- Case
Baylor Books, Inc.
By: William J. Bruns Jr. and Jeremy Cott
The owner of a trade book publishing company must consider proper accounting for books returned and potentially returnable by book stores. Company and industry data are supplied. Costs of failure to publish books under contract and a cost accounting system for books...
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Bruns, William J., Jr., and Jeremy Cott. "Baylor Books, Inc." Harvard Business School Case 198-082, December 1997.
- April 2019
- Case
Barber Cardiosystems
By: Ranjay Gulati and Paul S. Myers
Barber Cardiosystems, based in Melbourne, Australia, designs and manufactures therapeutic devices used for treatment of coronary conditions. Over four decades, it has grown to be among the top 200 medical device companies in the world. It competes against much larger...
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Keywords:
Organizational Behavior;
Strategic Alignment;
Cost Management;
Performance Productivity;
Organizational Culture;
Motivation and Incentives;
Organizational Design;
Strategy;
Leadership;
Medical Devices and Supplies Industry;
Australia
Gulati, Ranjay, and Paul S. Myers. "Barber Cardiosystems." Harvard Business School Brief Case 919-505, April 2019.
- September 1996 (Revised September 2004)
- Case
Monterrey Manufacturing Company
By: William J. Bruns Jr.
A small manufacturing company plans and budgets sales and expenses to ensure that its strategy is feasible. It must trace costs of manufacturing through work-in-process to finished goods and cost of goods sold, and project cash flows and income.
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Keywords:
Cost Accounting;
Business Earnings;
Cash Flow;
Sales;
Budgets and Budgeting;
Manufacturing Industry
Bruns, William J., Jr. "Monterrey Manufacturing Company." Harvard Business School Case 197-023, September 1996. (Revised September 2004.)
- April 1996 (Revised April 1996)
- Case
Activity-Based Management at Stream International
By: Robert S. Kaplan and Norman Klein
Stream International's Crawfordsville, Indiana facilities undertake the design and implementation of an activity-based costing project. After analyzing the costs assigned to 161 work activities, Crawfordsville managers present five proposals for change based on ABM...
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Keywords:
Organizational Change and Adaptation;
Change Management;
Activity Based Costing and Management;
Indiana
Kaplan, Robert S., and Norman Klein. "Activity-Based Management at Stream International." Harvard Business School Case 196-134, April 1996. (Revised April 1996.)
- October 22, 2015
- Article
The Mayo Clinic Model for Running a Value-Improvement Program
By: Robert S. Kaplan, Derek A. Haas, Richard A. Helmers, March Rucci and Meredith Brady
Applying time-driven activity-based costing (TDABC) in health care cannot be delegated to the finance function. The most successful implementations have had strong executive support, exceptional clinical leaders, and dedicated, multi-disciplinary project teams. The...
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Keywords:
Service Delivery;
Activity Based Costing and Management;
Health Care and Treatment;
Health Industry
Kaplan, Robert S., Derek A. Haas, Richard A. Helmers, March Rucci, and Meredith Brady. "The Mayo Clinic Model for Running a Value-Improvement Program." Harvard Business Review (website) (October 22, 2015). (A collaboration of the editors of Harvard Business Review and the New England Journal of Medicine.)
- January 1993 (Revised May 2004)
- Case
Adventurous Computer Games, Inc.
By: William J. Bruns Jr.
A new company producing computer games must begin to capitalize computer software development cost. To do so requires a cost accounting system, decisions about which costs to capitalize, and how to match costs to future revenues. Teaches accounting standards for...
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Keywords:
Product Development;
Applications and Software;
Cost Accounting;
Business Startups;
Information Technology Industry
Bruns, William J., Jr. "Adventurous Computer Games, Inc." Harvard Business School Case 193-088, January 1993. (Revised May 2004.)
- September 2009 (Revised August 2011)
- Case
Urban Decay: A Great Idea
By: Lena G. Goldberg
Casual discussions of ideas for a new business can have unintended legal consequences and expectations about founder status and ownership shares may diverge widely. Using facts from a litigated case, the concept of inadvertent formation of a partnership is explored.
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Keywords:
Business Startups;
Spoken Communication;
Lawsuits and Litigation;
Ownership Stake;
Partners and Partnerships
Goldberg, Lena G. "Urban Decay: A Great Idea." Harvard Business School Case 310-032, September 2009. (Revised August 2011.)
- August 1994 (Revised May 1997)
- Case
Sony Corporation: The Walkman Line
Explores how Sony manages its Walkman line in both the domestic (Japanese) and Western markets. Describes a simple target costing system, a simple Japanese cost accounting system, and the management of product proliferation.
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Cooper, Robin. "Sony Corporation: The Walkman Line." Harvard Business School Case 195-076, August 1994. (Revised May 1997.)
- July 2004 (Revised August 2004)
- Case
Superior Manufacturing Company
By: David F. Hawkins, James W. Culliton and Jacob Cohen
Management must extract relevant cost data from the company's cost accounting system for product line decisions. A rewritten version of an earlier case.
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Hawkins, David F., James W. Culliton, and Jacob Cohen. "Superior Manufacturing Company." Harvard Business School Case 105-010, July 2004. (Revised August 2004.)
- October 1988 (Revised April 1993)
- Case
Seligram, Inc.: Electronic Testing Operations
Explores the obsolescence of a cost system when technology changes. In particular, it asks students to increase the number of cost center and allocation bases. The firm moves from a one-center, direct labor-hour system to a three-center, direct labor-hour and...
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Cooper, Robin. "Seligram, Inc.: Electronic Testing Operations." Harvard Business School Case 189-084, October 1988. (Revised April 1993.)
- January 2021 (Revised May 2021)
- Case
Aptiv PLC Board of Directors (A)
By: Lynn S. Paine and Will Hurwitz
Aptiv’s board must decide whether a joint venture with an auto maker is the right next step in the company’s efforts to develop and commercialize a production-ready autonomous driving system. While many commentators believed that Aptiv’s self-driving technologies had...
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Keywords:
Automotive Industry;
Bankruptcy Reorganization;
Board Of Directors;
Board Committees;
Board Decisions;
Board Dynamics;
Corporate Boards;
Innovation And Strategy;
Legal Aspects Of Business;
Spin Off;
Strategic Alliances;
Strategic Change;
Strategic Evolution;
Supplier Relationships;
Technological Change;
Corporate Governance;
Governing and Advisory Boards;
Innovation Strategy;
Going Public;
Joint Ventures;
Leadership;
Restructuring;
Technological Innovation;
Transformation;
Auto Industry;
Europe;
United States
Paine, Lynn S., and Will Hurwitz. "Aptiv PLC Board of Directors (A)." Harvard Business School Case 321-050, January 2021. (Revised May 2021.)
- August 1997
- Background Note
Accounting for Manufacturing Companies
By: Srikant M. Datar
The accounting for a manufacturing company is examined, including the flow of costs from raw materials to work in process to finished goods and the distribution between an inventoriable or product cost and a noninventoriable or period cost.
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Keywords:
Cost Accounting;
Product;
Cost;
Distribution;
Accrual Accounting;
Accounting;
Manufacturing Industry
Datar, Srikant M. "Accounting for Manufacturing Companies." Harvard Business School Background Note 198-019, August 1997.