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。
Monroe Clock Company (A)
內容大綱
Monroe Clock Company, a producer of electrical timers, is trying to decide how to price a new device by considering variable versus fixed costs, the relevance of certain costs, and information regarding capacity utilization. The A case can be taught independently or in conjunction with the B case (UV1333), which considers the method of overhead allocation and its impact on the cost of the household timer.