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Shun Electronics Company
內容大綱
The Shun Electronics' KL Radio division wants to expand the three departmental cost centers to eight, each with its own overhead cost allocation rate. As a result, it appears that the total costs for four of their six radios will increase, while two will decrease. The case puts students in the role of having to (a) understand why such a result occurred; (b) explain the specific changes made in the cost allocation system; and (c) evaluate whether the changes are an improvement.