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Harsh Electricals: Analyzing Cost in Search of Profit
內容大綱
Founded in 2008, Harsh Electricals was a supplier of electrical goods and home appliances to retailers in three states of southern India. After the company’s first few years of success and high profitability, the founder observed a steep decline in profits. In 2013, the founder was considering shifting the business to manufacturing and supplying air coolers, but needed to build a business plan that addressed the costs of manufacturing, the break-even point, and the new venture’s projected financial statements.
學習目標
This case is suitable for introductory undergraduate courses in cost accounting or management accounting to discuss cost concepts, cost classifications, and cost systems. The case can be used in graduate courses on cost accounting and management accounting to discuss product profitability analysis, the cost of goods sold statement, and cost-volume-profit analysis. It is also suitable for management development programs to discuss cost management for executives. After completion of the case, students will be able to<ul><li>explain cost concepts and cost classifications for managerial decisions;</li><li>calculate product costs and profitability;</li><li>prepare a cost of goods sold statement;</li><li>understand cost-volume-profit analysis and the break-even point; and</li><li>prepare a projected income statement.</li></ul>