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Show Results For
-
All HBS Web
(7,146)
- People (5)
- News (1,246)
- Research (5,055)
- Events (39)
- Multimedia (61)
- Faculty Publications (3,285)
- TeachingInterests
Founders' Dilemmas
Founders' Dilemmas examines the early, often difficult, decisions that have important long-term consequences for founders and their ventures. Potential consequences include losing control of their ventures, breaking up of the founding team due to tensions between... View Details
- Article
Case Study: Can Retailers Win Back Shoppers Who Browse then Buy Online?
By: Thales S. Teixeira and Sunil Gupta
This case study discusses the options that brick-and-mortar retailers can use to combat the negative consequences of 'showrooming.'
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Teixeira, Thales S., and Sunil Gupta. "Case Study: Can Retailers Win Back Shoppers Who Browse then Buy Online?" Harvard Business Review 93, no. 9 (September 2015).
- November 1990 (Revised February 1991)
- Case
Commonwealth Blood Transfusion Service
For the first time, the Commonwealth Blood Transfusion Service (CBTS) has to determine product costs for the output of its plasma fractionation center. The motivation for determining product costs is political in nature. Therefore, the CBTS has to find a way to report...
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Cooper, Robin. "Commonwealth Blood Transfusion Service." Harvard Business School Case 191-087, November 1990. (Revised February 1991.)
- October 2007 (Revised May 2009)
- Case
Offering the Right Service in the Right Place: Growing Orthopedics at the Brigham and Women's/Faulkner (BW/F) Hospitals
By: V.G. Narayanan, Michael G. Wilson and Rachel Gordon
After the merger of two local hospitals, hospital leaders much decide how to reorganize services to take advantage of newly created efficiencies. Focuses on the Orthopedics department at one of the hospitals.
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Keywords:
Cost Accounting;
Mergers and Acquisitions;
Cost vs Benefits;
Service Operations;
Organizational Structure;
Performance Efficiency;
Competitive Advantage;
Health Industry
Narayanan, V.G., Michael G. Wilson, and Rachel Gordon. "Offering the Right Service in the Right Place: Growing Orthopedics at the Brigham and Women's/Faulkner (BW/F) Hospitals." Harvard Business School Case 108-016, October 2007. (Revised May 2009.)
- 09 Jul 2014
- News
U.S. companies shell out more for business travel
- November 2005 (Revised December 2016)
- Case
Bally Total Fitness (A): The Rise, 1962–2004
By: John R. Wells, Elizabeth A. Raabe and Gabriel Ellsworth
From a single, modest club in 1962, Bally Total Fitness had grown to become—in management’s words—the “largest and only nationwide commercial operator of fitness centers” in the United States in 2004. Bally had faced its share of challenges, but the last couple of...
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Keywords:
Bally Total Fitness;
Fitness;
Gyms;
Health Clubs;
Chain;
Securities And Exchange Commission;
Paul Toback;
Weight Loss;
Exercise;
Contracts;
Personal Training;
Retention;
Accounting;
Accounting Audits;
Accrual Accounting;
Finance;
Advertising;
Business Growth and Maturation;
Business Model;
For-Profit Firms;
Customers;
Customer Satisfaction;
Public Equity;
Financing and Loans;
Revenue;
Revenue Recognition;
Geographic Scope;
Multinational Firms and Management;
Health;
Nutrition;
Business History;
Lawsuits and Litigation;
Management;
Business or Company Management;
Goals and Objectives;
Growth and Development Strategy;
Marketing;
Operations;
Service Delivery;
Service Operations;
Public Ownership;
Problems and Challenges;
Business and Shareholder Relations;
Business Strategy;
Competition;
Corporate Strategy;
Expansion;
Segmentation;
Trends;
Cost Management;
Profit;
Growth and Development;
Leadership Style;
Five Forces Framework;
Private Ownership;
Opportunities;
Motivation and Incentives;
Competitive Strategy;
Health Industry;
United States;
Illinois;
Chicago
Wells, John R., Elizabeth A. Raabe, and Gabriel Ellsworth. "Bally Total Fitness (A): The Rise, 1962–2004." Harvard Business School Case 706-450, November 2005. (Revised December 2016.)
- 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.)
- 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.
- February 2002
- Supplement
Interview with Vittorio Merloni
By: Joseph L. Bower and Sonja Ellingson Hout
Vittorio Merloni describes the evolution of leadership in his company, and the consequent improvement in its performance, as well as his thoughts on building a successful company in a very competitive industry.
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Keywords:
Information;
Leadership Development;
Outcome or Result;
Performance Improvement;
Competitive Strategy
Bower, Joseph L., and Sonja Ellingson Hout. "Interview with Vittorio Merloni." Harvard Business School Video Supplement 302-814, February 2002.
- November 2004 (Revised September 2019)
- Background Note
The U.S. Health Club Industry in 2004
By: John R. Wells, Gabriel Ellsworth and Benjamin Weinstock
In 2004, the $16.8 billion U.S. health club industry continued its strong record of growth. There were almost 27,000 health clubs in the United States, up from 6,700 two decades earlier, and these clubs claimed 41 million members, over 14% of the U.S. population....
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Keywords:
Health Clubs;
Fitness;
Gyms;
Chain;
Weight Loss;
Obesity;
Exercise;
Personal Training;
Bally Total Fitness;
24 Hour Fitness;
YMCA;
Gold's Gym;
Curves;
Franchise;
Franchising;
Subscription;
Promotional Sales;
Promotions;
Fixed Costs;
Body;
Accrual Accounting;
Revenue Recognition;
Buildings and Facilities;
Business Growth and Maturation;
Business Model;
For-Profit Firms;
Trends;
Customers;
Demographics;
Age;
Income;
Private Equity;
Financing and Loans;
Profit;
Revenue;
Geographic Scope;
Multinational Firms and Management;
Health;
Nutrition;
Business History;
Employees;
Retention;
Human Capital;
Working Conditions;
Contracts;
Business or Company Management;
Goals and Objectives;
Growth and Development Strategy;
Markets;
Demand and Consumers;
Supply and Industry;
Industry Growth;
Industry Structures;
Operations;
Service Operations;
Franchise Ownership;
Private Ownership;
Public Ownership;
Problems and Challenges;
Sales;
Salesforce Management;
Situation or Environment;
Opportunities;
Nonprofit Organizations;
Welfare;
Sports;
Strategy;
Business Strategy;
Competition;
Competitive Strategy;
Consolidation;
Corporate Strategy;
Customization and Personalization;
Expansion;
Segmentation;
Hardware;
Health Industry;
United States
Wells, John R., Gabriel Ellsworth, and Benjamin Weinstock. "The U.S. Health Club Industry in 2004." Harvard Business School Background Note 705-445, November 2004. (Revised September 2019.)
- 21 May 2012
- Research & Ideas
OSHA Inspections: Protecting Employees or Killing Jobs?
gain access to workers' compensation data. Because the data were collected at the company level, the researchers limited their analysis to firms with only one plant, where the effects of an inspection on injury rates and View Details
Keywords:
by Michael Blanding
- December 2012
- Background Note
Jefferson County: Specific Swap Detail
Jefferson County, Alabama, faces an EPA mandate requiring sewer system upgrades. How will they finance the upgrades? What consequences will follow?
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Keywords:
Local Government;
Political Process;
Bankruptcy;
Debt Management;
Financial Planning;
Financial Management;
Urban Development;
City;
Infrastructure;
Government and Politics;
Alabama
Bergstresser, Daniel, Randolph Cohen, and Jeff Klein. "Jefferson County: Specific Swap Detail." Harvard Business School Background Note 213-061, December 2012.
- June 1985 (Revised March 1991)
- Case
Camelback Communications, Inc.
Camelback Communications, Inc. has a poorly designed cost accounting system and is in the process of redesigning it. This case demonstrates how the old cost accounting system operated.
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Cooper, Robin. "Camelback Communications, Inc." Harvard Business School Case 185-179, June 1985. (Revised March 1991.)
- March 1993
- Supplement
Eastwind Trading Company (B)
Describes the aftermath of the (A) case. Describes the actions taken and the possible consequences for the company and its principals. Also describes the principals' attitudes at this point. A rewritten version of an earlier case.
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Stevenson, Howard H. "Eastwind Trading Company (B)." Harvard Business School Supplement 393-120, March 1993.
- 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.)
- 05 Feb 2020
- Video
Abbas Akbarally
Abbas Akbarally, Chair of Akbar Brothers which is Sri Lanka’s and the world’s largest tea company, discusses the consequences of the Sri Lankan government’s nationalization of tea plantations in the...
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- 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 1990 (Revised October 1997)
- Case
Siemens Electric Motor Works (A) (Abridged)
By: Robert S. Kaplan
Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made...
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Keywords:
Activity Based Costing and Management;
Cost Accounting;
Cost;
Adoption;
Cost vs Benefits;
Management Analysis, Tools, and Techniques;
Production;
Business Strategy;
Electronics Industry;
Manufacturing Industry
Kaplan, Robert S. "Siemens Electric Motor Works (A) (Abridged)." Harvard Business School Case 191-006, July 1990. (Revised October 1997.)
- March 1995 (Revised April 1995)
- Background Note
Scope of the Corporation, The
By: David J. Collis
Describes analyses that determine the appropriate limit to the scope of the firm. Examines both the production cost justification for firm diversification--economies of scope and shared resources, and the governance cost justification for including transactions inside...
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Collis, David J. "Scope of the Corporation, The." Harvard Business School Background Note 795-139, March 1995. (Revised April 1995.)