Harvard Business Review

SEPTEMBER 16, 2016

For example, at the end of its 2015 fiscal year, Apple’s balance sheet stated tangible assets of $290 billion as a contribution to its annual revenues, with approximately $141 billion worth of intangible assets — a combination of intellectual capital, brand equity, and (investor and consumer) goodwill.

Intangible Assets 8

Intangible Assets Intellectual Capital Corporate Accountability Activity Based Costing 8

Harvard Business Review

JUNE 30, 2016

Who would argue that a business should not eliminate unjustifiable costs? ZBB has been around for decades, but is currently enjoying a revival driven by powerful investors like 3G Capital Partners, the force behind the 2015 merger of Kraft Foods and H.J.

Zero Based Budgeting 9

Zero Based Budgeting Budgeting Supply Chain Company 9

Harvard Business Review

OCTOBER 19, 2015

Building on the BPCI program, the Centers for Medicare and Medicaid Services (CMS) in July 2015 announced a proposal called the Comprehensive Care for Joint Replacements (CCJR) program to mandate the use of bundled payments for knee and hip replacements in 75 metropolitan areas beginning in 2016.

Health Care 8

Health Care Cost Activity Based Costing Metrics 8