-
What's Your Project's Real Price Tag?
Finance & Accounting Magazine ArticleWith companies' financial statements being scrutinized as never before, executives are under pressure to forecast the cost of major projects accurately.... -
Gathering Green Data: Tools and Tips
Costing Digital ArticleIn my last post, I talked about the ways you can use green data — footprinting information on your products and services up and down the value chain — to create enormous value for your company. As they say, you can’t manage what you don’t measure. And those with the best information can cut costs, […] -
Will Personalized Medicine Mean Higher Costs for Consumers?
Global Business Digital ArticleWe need policies that shift insurers' financial incentives. -
3 Lessons from Hyperinflationary Periods
Costing Digital ArticleWhat today’s businesses can learn about pricing strategies and consumer trust. -
Social Cost of Fraud and Bankruptcy
Finance & Accounting Magazine Article... -
The Best-Performing CEOs in the World 2015
Leadership & Managing People Magazine ArticleWhat's the true test of a leader's worth? At HBR, we believe it's the results he or she produces over the long run. To see who measured up, we analyzed... -
Stock or Cash?: The Trade-Offs for Buyers and Sellers in Mergers and Acquisitions
Accounting Magazine ArticleCompanies are increasingly paying for acquisitions with stock rather than cash. But both they and the companies they acquire need to understand just how big a difference that decision can make to the value shareholders will get from a deal. -
Don't Blame the Metrics
Sales & Marketing Magazine ArticleImproved measurement methods show marketing is losing its magic, say consultants Kevin J. Clancy and Randy L. Stone. -
Managing as if Tomorrow Mattered
Finance and investing Magazine ArticleFew economic decisions are as difficult as those involving the choice between present and future consumption. Some people, unable to place much faith in the future, happily borrow to fund present pleasures; others, with longer time horizons, are wary of such “fly now, pay later” policies. They fear that the required payments, when viewed up […] -
New Framework for Corporate Debt Policy
Accounting Magazine ArticleFew, if any, articles on finance that have appeared in HBR have enjoyed the influence of the 1962 article reprinted here as a “Classic.” Gordon Donaldson’s analysis of how many companies haphazardly established their debt capacity, and his careful explanation of what he considered a better way, seemed to strike a chord among corporate administrative […] -
Advantages of Fund Accounting in ‘Nonprofits’
Accounting Magazine ArticleThe financial worries of New York City in the early 1970s began registering in the bond market in October 1974, when the city first encountered difficulty selling its securities. These problems reached a crisis stage in 1976, and it was not until then that the bond rating services reduced the city’s bond rating. In this […] -
The Problem with Accounting for Employees as Costs Instead of Assets
Labor Digital ArticleIf we could better track the value of human capital, employees would be better off. -
Accounting for Climate Change
Accounting Magazine ArticleThe first rigorous approach to ESG reporting -
In a Downturn, Include Your Employees in Cost-Cutting Decisions
Finance & Accounting Digital ArticleA bottom-up approach helps align incentives and find creative solutions. -
How to Attract the Right Shareholders
Fundraising Digital ArticleInstead of casting a wide net, try a more strategic approach. -
Saving Stock-Based Compensation From Itself
Finance & Accounting Digital ArticleI had been prepared to switch subjects from my five-post critique of the fundamental flaws in the prevailing thinking about executives, compensation and... -
Businesses Must Reclaim Prudent Accounting Principles
Finance & Accounting Digital ArticleThey'll help you buffer this crisis - and the next one. -
How to Get Through the Holidays Without Going Broke
Budgets and budgeting Digital ArticleFour budgeting hacks from a financial advisor. -
Cisco’s Virtual Close
Accounting Magazine ArticleCisco’s CFO explains how the company has made real-time accounting a reality. -
Cutting the Cost of HIV
Finance and investing Magazine ArticleCompanies doing business in the developing world have to contend with the staggering human and financial costs of HIV infection—and most would agree that conventional approaches to controlling the epidemic aren’t working. In our experience in the labor-intensive mining industries of Russia, South Africa, and Botswana, we’ve seen infection rates among workers exceeding 90% in […]
-
Penn West Petroleum Ltd.
Finance & Accounting Case Study11.95View Details Penn West Petroleum Ltd. (Penn West), a large Canadian oil company, made multiple acquisitions that led to a buildup of goodwill (i.e., the purchase price... -
SureCut Shears, Inc.
Finance & Accounting Case Study11.95View Details A bank loan officer must determine whether to waive convenants and extend terms on a line of credit granted to SureCut Shears. At issue is whether the... -
Note on Managing the Growing Venture
Innovation & Entrepreneurship Case Study8.95View Details Focuses on the strategic and organizational challenges that confront growing enterprises and the entrepreneurs who lead them. Provides an overview of... -
Tesla's Bid for SolarCity (A)
Finance & Accounting Case Study11.95View Details In October 2016, Tesla asked its shareholders to ratify their $2.4 billion bid for SolarCity. Tesla had announced a series of large projects in the preceding... -
Cartwright Lumber Co.
Finance & Accounting Case Study11.95View Details The Cartwright Lumber Co. faces a need for increased bank financing due to its rapid sales growth and low profitability. A rewritten version of an earlier... -
H.E. Butt Grocery Co.: A Leader in ECR Implementation (A) (Abridged)
Technology & Operations Case Study11.95View Details Describes the industry context that has resulted in the development of efficient consumer response (ECR) within the grocery industry and its adoption... -
China Lodging Group (B)
Finance & Accounting Case Study5.00View Details Supplement to case 116004. This case study explores the challenges of aligning middle management interests with company goals as a company navigates rapid... -
Facebook's Acquisition of WhatsApp: The Rise of Intangibles (A)
Finance & Accounting Case Study11.95View Details One of Susan Shaw's interests is investing in the stock market. She has copied some pages of Facebook Inc.'s 2015, 2014, and 2013 financial statements,... -
Differential Cash Flow Model
Finance & Accounting Case Study8.95View Details The note describes a short-run operating decision-making model that may be used to evaluate alternate courses of action. The note covers qualitative versus... -
Data Saver, Inc.
Finance & Accounting Case Study11.95View Details An inventor must prepare financial statements to obtain financing for the commercial use of his invention. -
Koppert Cress: Creation of New Markets
Strategy & Execution Case Study11.95View Details Koppert Cress, a Dutch horticultural company founded by Rob Baan, specializes in growing and selling micro-vegetables that promote health or prevent disease.... -
Summit Distributors (A)
Finance & Accounting Case Study11.95View Details Summit Distributors was in danger of violating loan covenants because of slow economic activity and forecasted losses and was faced with a choice. Changing... -
The Income Statement
Finance & Accounting Case Study8.95View Details This note explains how to prepare, read and interpret the Income Statement, a financial statement that measures the performance of the firm over a period... -
Kalamazoo Zoo
Finance & Accounting Case Study11.95View Details Variance analysis is widely used in budgeting and managerial accounting, and is a required skill to be taught in any introductory budget course. The... -
BlackRock: Linking Purpose to Profit
Finance & Accounting Case Study11.95View Details The case revolves around the actions that Barbara Novick, co-founder and Vice-Chair of Blackrock, and Michelle Edkins, Global Head of Investment Stewardship,... -
The Social Purpose of the Firm
Management Case Study8.95View Details The Social Purpose of the Firm (SPF) is a short module designed to explore how, and under what circumstances, business leaders can harness the power of... -
Stanford University: Implementing FASB Statements 116 and 117
Finance & Accounting Case Study11.95View Details In 1993, the Financial Accounting Standards Board issued two statements--Number 116: Accounting for Contributions Received and Contributions Made and... -
BHP Billiton's $40 Billion Hostile Bid for Potash Corp.
Finance & Accounting Case Study11.95View Details The operations of BHP Billiton Limited (BHP), the world's largest natural-resources company, spanned the globe with the heaviest concentrations in Asia...
-
What's Your Project's Real Price Tag?
Finance & Accounting Magazine ArticleWith companies' financial statements being scrutinized as never before, executives are under pressure to forecast the cost of major projects accurately.... -
Penn West Petroleum Ltd.
Finance & Accounting Case Study11.95View Details Penn West Petroleum Ltd. (Penn West), a large Canadian oil company, made multiple acquisitions that led to a buildup of goodwill (i.e., the purchase price... -
Gathering Green Data: Tools and Tips
Costing Digital ArticleIn my last post, I talked about the ways you can use green data — footprinting information on your products and services up and down the value chain — to create enormous value for your company. As they say, you can’t manage what you don’t measure. And those with the best information can cut costs, […] -
SureCut Shears, Inc.
Finance & Accounting Case Study11.95View Details A bank loan officer must determine whether to waive convenants and extend terms on a line of credit granted to SureCut Shears. At issue is whether the... -
Will Personalized Medicine Mean Higher Costs for Consumers?
Global Business Digital ArticleWe need policies that shift insurers' financial incentives. -
Note on Managing the Growing Venture
Innovation & Entrepreneurship Case Study8.95View Details Focuses on the strategic and organizational challenges that confront growing enterprises and the entrepreneurs who lead them. Provides an overview of... -
Tesla's Bid for SolarCity (A)
Finance & Accounting Case Study11.95View Details In October 2016, Tesla asked its shareholders to ratify their $2.4 billion bid for SolarCity. Tesla had announced a series of large projects in the preceding... -
Cartwright Lumber Co.
Finance & Accounting Case Study11.95View Details The Cartwright Lumber Co. faces a need for increased bank financing due to its rapid sales growth and low profitability. A rewritten version of an earlier... -
3 Lessons from Hyperinflationary Periods
Costing Digital ArticleWhat today’s businesses can learn about pricing strategies and consumer trust.