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。
Siemens Electric Motor Works (A) and (B) (Combined)
內容大綱
Explores how a cost system can help support a firm's decision to change strategies. In the process, students are exposed to a simple activity-based cost system. Also examines Siemens policy for transferring products between sales and manufacturing divisions. Transfer pricing is based on standard costs generated from their cost system. The case is unique in that the organizational linkage between the product costing system and the transfer pricing system is explored.