學門類別
最新個案
- Leadership Imperatives in an AI World
- Vodafone Idea Merger - Unpacking IS Integration Strategies
- V21 Landmarks Pvt. Ltd: Scaling Newer Heights in Real Estate Entrepreneurship
- Snapchat’s Dilemma: Growth or Financial Sustainability
- Did I Just Cross the Line and Harass a Colleague?
- Predicting the Future Impacts of AI: McLuhan’s Tetrad Framework
- Porsche Drive (A) and (B): Student Spreadsheet
- Porsche Drive (B): Vehicle Subscription Strategy
- TNT Assignment: Financial Ratio Code Cracker
- Winsol: An Opportunity For Solar Expansion
Stuart Daw
內容大綱
The president and owner of a food service business, is concerned about the manner in which his industry prices goods and services. His firm has failed to meet his desired profit margin, and he wonders if there are different pricing options. This is an introductory case in the use of an activity based costing system in the marketing and distribution part of the business.
學習目標
To develop a pricing system that will better reflect the manner in which costs are actually incurred. While the calculations are not particularly difficult, the application of ABC to a situation other than manufacturing operations presents an opportunity to demonstrate how this approach can be used by management to implement and reinforce a strategic competitive position within a firm.