個案資料
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Fil Metaillique de Briteque Limitee
內容大綱
Fil Metaillique de Briteque Limitee (FMBL), a small Montreal company, had to decide whether or not to offer a discounted price on their most widely-sold product in order to recapture a large ex-customer. After doing a qualitative size-up of the firm and the industry, students are expected to compare the new lower price to FMBL's costs to determine if accepting the offer is in the best interest of the company. A consideration of pricing policy, strategy and profitability are central to the decision.
學習目標
<ul><li>To provide students with an opportunity to see how prices are set relative to costs in a oligopolistic market.</li><li>To provide an example of how overhead rates are set and used in pricing decisions.</li><li>To show how the use of full cost data, rather than contribution analysis, can complicate a managerial decision.</li><li>To provide a natural segue to the differential cash flow model by forcing students to intuit the concept of relevant costing.</li><li>To dispel the notion that strong growth will lead to strong profitability by showing a successful small business in which profit went up despite a decline in sales.</li><li>To increase student exposure to Quebec-based business cases.</li></ul>