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。
Treasure Trophy Company
內容大綱
The Treasure Trophy (Treasure) company manufactures trophies for all kinds of sporting, business and celebratory events. The trophy manufacturing industry is highly competitive and, as a result, pricing decisions with respect to formulating bids are very important. Treasure has traditionally used a job order system of cost accumulation (i.e., job cost). Treasure has to bid on two new jobs, and the new general manager must decide which method of costing should be used for these orders and subsequently set a price for each order.
學習目標
<ul><li>Overhead application rates, specifically, the allocation of manufacturing and administration overhead to departments.</li><li>The concept of direct costing, absorption costing, and full costing.</li><li>As the new manager, students must determine the factors to be considered when bidding on these two orders.</li></ul>