個案總覽

Spreadsheet supplement for case number 189084.

Explores the obsolescence of a cost system when technology changes. In particular, it asks students to increase the number of cost center and allocation bases. The firm moves from a one-center, direct labor-hour system to a three-center, direct labor-hour and machine-hour systems.

Describes the new material-burdening system they have implemented and the cycle-time-burdening system they are proposing. Asks students to analyze the new cost system.

Provides the rationale behind the design of the new cost system.