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All HBS Web
(1,187)
- People (2)
- News (276)
- Research (706)
- Events (4)
- Multimedia (8)
- Faculty Publications (473)
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- March 2, 2010
- Column
America's Budget Deficit Needs Bipartisan Action
By: Robert C. Pozen
Keywords:
Budgets and Budgeting
- 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.
- 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.
- 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- Other Unpublished Work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- Other Unpublished Work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- Other Unpublished Work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
- 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.)
- 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.
- 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.
- 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).)
- 1996
- Other Unpublished Work
The Federal Budget and the States: Fiscal Year 1995
By: Dutch Leonard, Monica E. Friar and Jay H. Walder
- 1999
- Other Unpublished Work
The Federal Budget and the States: Fiscal Year 1998
By: Dutch Leonard, Jay H. Walder and Jose A. Acevedo
- 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.
- November 1976 (Revised May 1993)
- Case
Budget Crisis of the Boston School Committee
Herzlinger, Regina E. "Budget Crisis of the Boston School Committee." Harvard Business School Case 177-084, November 1976. (Revised May 1993.)
- Summer 1998
- Article
A New Approach to Capital Budgeting for Financial Institutions
By: K. A. Froot and J. Stein
Keywords:
Catastrophe Risk;
Corporate Finance;
Cost Of Capital;
Banking And Insurance;
Asset Pricing;
Hedging;
Banking;
Decision Choice And Uncertainty;
Financial Markets;
Insurance;
Policy;
Risk Management;
Natural Disasters;
Insurance Industry
Froot, K. A., and J. Stein. "A New Approach to Capital Budgeting for Financial Institutions." Bank of America Journal of Applied Corporate Finance 11, no. 2 (Summer 1998): 59–69.
- 2010
- Article
Budgeting, Psychological Contracts, and Budgetary Misreporting
By: Susanna Gallani, Ranjani Krishnan, Eric J. Marinich and Michael D. Shields
This study examines the effect of psychological contract breach on budgetary misreporting. Psychological contracts are mental models or schemas that govern how employees understand their exchange relationships with their employers. Psychological contract breach leads...
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Gallani, Susanna, Ranjani Krishnan, Eric J. Marinich, and Michael D. Shields. "Budgeting, Psychological Contracts, and Budgetary Misreporting." Management Science 65, no. 6 (June 2019): 2924–2945.
- August 2017 (Revised August 2018)
- Case
The Oakland Athletics: Strategy & Metrics for a Budget
By: Srikant M. Datar and Caitlin N. Bowler
This case considers Oakland Athletics General Manager Billy Beane’s data driven and, in baseball circles unconventional, approach to winning games over the duration of the long Major League Baseball season. Beane’s critical approach to crafting strategy within his...
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Keywords:
Data Analysis;
Metrics;
Data Science;
Analytics and Data Science;
Analysis;
Measurement and Metrics;
Competitive Strategy;
Organizational Culture;
Sports Industry
Datar, Srikant M., and Caitlin N. Bowler. "The Oakland Athletics: Strategy & Metrics for a Budget." Harvard Business School Case 118-010, August 2017. (Revised August 2018.)
- December 2003 (Revised October 2006)
- Case
Globalizing the Cost of Capital and Capital Budgeting at AES
By: Mihir A. Desai and Douglas Kurt Schillinger
With electricity generating businesses around the world, AES Corp. is seeking a methodology for calculating the cost of capital for its various businesses and potential projects. In the past, AES used the same cost of capital for all of its capital budgeting, but the...
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Keywords:
International Finance;
Risk Management;
Globalized Firms and Management;
Cost of Capital;
Valuation;
Emerging Markets;
Foreign Direct Investment;
Capital Budgeting;
Energy Industry;
South America
Desai, Mihir A., and Douglas Kurt Schillinger. "Globalizing the Cost of Capital and Capital Budgeting at AES." Harvard Business School Case 204-109, December 2003. (Revised October 2006.)
- March 2004 (Revised August 2007)
- Supplement
Globalizing the Cost of Capital and Capital Budgeting at AES
By: Mihir A. Desai
Spreadsheet to (9-204-109). Download only.
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