個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Digital Communications, Inc.: Encoder Device Division
內容大綱
Explores the issues surrounding the determination of the product cost of a subassembly in a firm that has never had to determine subassembly costs. Asks students to change the cost system by adding allocation bases and developing a step-down allocation process.