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。
Classic Pen Co.: Developing an ABC Model
內容大綱
Classic Pen has diversified from its core blue and black pen business by introducing new specialized colors. But costs have risen and margins on blue and black pens are decreasing. The controller turns to activity-based costing (ABC) for an explanation.