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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. -
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 […] -
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. -
How to Get Through the Holidays Without Going Broke
Budgets and budgeting Digital ArticleFour budgeting hacks from a financial advisor. -
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 […] -
How Hewlett-Packard Gets Numbers It Can Trust
Accounting Magazine ArticleFive years ago, people at the Roseville Networks Division of Hewlett-Packard didn’t believe the numbers the accounting system produced. Now they do. When marketing, manufacturing, product design, and accounting sat down to discuss a product, we invariably argued about how to find a product’s “real” cost. Production, in particular, viewed accounting as a watchdog, not […] -
Aligning Incentives in Supply Chains
Costing Magazine ArticleA supply chain stays tight only if every company on it has reasons to pull in the same direction. -
So You Think You Understand Revenues
Costing Magazine ArticleRevenue is one of the most misunderstood, mismanaged, and neglected measures in business. Consequently, many executives still rely on gut feel, rather than on hard data, to make revenue decisions—often destroying value in the process. We’ve seen this happen in the dozens of companies we’ve studied. Consider the short shrift revenue gets on accounting reports, […] -
A Case for Historical Costs
Costing Magazine ArticleDo we really need to switch to replacement-cost accounting to understand how companies have performed? -
The Failed Revolution in Health Care—The Role of Management
Finance and investing Magazine ArticleThe American health care industry is sick. Its huge fraction of our GNP—one out of every eight dollars—is double that of Japan and at least 50% higher than that of other developed countries. Because it is growing at rates 50% higher than the GNP, the industry’s cost hampers control of our disastrous trade deficit. Even […] -
Getting a Clearer View of Your Company’s Carbon Footprint
Environmental sustainability Digital ArticleE-liability accounting has helped a Singapore-based tire manufacturer and a German cement producer reduce their emissions. -
3 Strategies for Managing Your Profit-Drain Customers
Finance & Accounting Digital ArticleImprove their experience - and your bottom line. -
How Nintendo Delights Its Customers
Customer experience Digital ArticleSince the video game console industry began with the Atari 2600, every successive generation has been touted for its better graphics, faster processors, and increasingly complex controls. In 2005, when the latest generation of consoles was first announced, many assumed Sony’s Playstation 3, which had the boldest specs, would prevail, following on the monster success […] -
The Competitive Dynamics of Network-Based Businesses
Costing Magazine ArticleDo you really know what your customers value in your network? -
The Myth of Japan’s Low-Cost Capital
Finance and investing Magazine ArticleThe low rate at which U.S. companies are investing in manufacturing and the resulting decline in America’s competitive position has been a topic of grave concern for more than a decade. During that time, critics have offered many excuses for this shortsighted investment behavior. High inflation, a steep recession, a strong dollar, a weak dollar, […] -
The U.S. Can’t Fix Health Care Without Better Price Data
Costing Digital ArticleStates, Congress, and the Trump administration are considering actions.
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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... -
Kidder, Peabody & Co.: Creating Elusive Profits
Finance & Accounting Case Study11.95View Details On April 17, 1994, Kidder, Peabody & Co. announced a $350 million charge against earnings resulting from the discovery of false trading profits. That... -
Indianapolis: Activity-Based Costing of City Services (A)
Finance & Accounting Case Study11.95View Details A new administration in the City of Indianapolis is initially determined to privatize many municipal services. Before taking this action, however, the... -
Partners In Health: Costing Primary Care in Haiti
Finance & Accounting Case Study11.95View Details Partners in Health, a global NGO focused on delivering health care to residents of rural underserved communities, conducts a project on the cost of primary... -
Time-Driven Activity-Based Costing
Finance & Accounting Case Study8.95View Details Introduces the role for time-driven activity-based costing. Identifies the value from an accurate costing model, describes the difficulties of traditional... -
Solo Cup in 2007: Dollars in the Details
Finance & Accounting Case Study11.95View Details The case discusses the operational, strategic, and financial turnaround at Solo Cup, a manufacturer of disposable dining wares. Solo Cup's troubles were... -
Note on Absorption and Variable Costing
Finance & Accounting Case Study8.95View Details Discusses the various types of costs that can exist in manufacturing settings; how to compute cost of good manufactured and cost of goods sold; how to... -
Lehigh Steel
Finance & Accounting Case Study11.95View Details Lehigh Steel is a specialty steel manufacturer that plummeted from record profits to record losses in less than three years, driven by an inability to... -
Octane Service Station
Finance & Accounting Case Study11.95View Details The owner of a gas station must prepare financial statements. -
CIGNA Property and Casualty Reengineering (A)
Technology & Operations Case Study11.95View Details Reengineering was introduced at CIGNA Corp. in 1988. CIGNA entered a second wave reengineering effort through a major project at CIGNA P&C, one of CIGNA's... -
The Maple Lane Driveway Paving Project
Leadership & Managing People Case Study11.95View Details This brief case narrative tells the story of how a few people managed to wring consensus from over 40 of their neighbors on repaving a shared driveway.... -
VMD Medical Imaging Center
Finance & Accounting Case Study11.95View Details VMD Medical Imaging Center, a local independent provider of medical imaging services, is facing some important challenges. Despite efficiency improvements... -
Back Pain: How Can We Provide Value for Patients?, Handout
Technology & Operations Case Study5.00View Details Handout for Exercise UV8446 -
Boston Children's Hospital: Measuring Patient Costs (V)
Finance & Accounting Case Study11.95View Details The case describes two pilot projects on applying activity-based costing to measuring the cost of treating patients. It presents process maps and financial... -
Hewlett Packard: Performance Measurement in the Supply Chain, Condensed Version
Leadership & Managing People Case Study11.95View Details In a maturing market, HPs attention moved from Return on Sales to Return on Net Assets. Mismatches between demand and supply, aggrevated by a long supply... -
Birch Paper Co.
Finance & Accounting Case Study11.95View Details Involves transfer pricing among three divisions of a company. -
James Woolsey and the CIA: The Aldrich Ames Spy Case (Sequel)
Leadership & Managing People Case Study5.00View Details When Washington attorney and longtime Capital Hill staff member James Woolsey became director of the Central Intelligence Agency in 1993, he inherited... -
Spreadsheets or Michelangelo: Going Back to School
Finance & Accounting Case Study11.95View Details A financially struggling administrative assistant needs information to help her decide whether she can return to school. -
Back Pain: How Can We Provide Value for Patients?
Technology & Operations Case Study8.95View Details In this exercise, students read a brief medical history of fictional patient Mr. Jones, who has chronic low back pain (LBP). They are also given an overview...
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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. -
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... -
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 […] -
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. -
How to Get Through the Holidays Without Going Broke
Budgets and budgeting Digital ArticleFour budgeting hacks from a financial advisor. -
Retail Inventory: Managing the Canary in the Coal Mine
Leadership & Managing People Digital ArticleRetail inventory is a statistic that is closely watched by retailers as well as their investors, lenders, and suppliers. Retailers not only benefit from...