個案總覽

Spreadsheet Supplement for case 102011.

Spreadsheet Supplement for case 102023.

Investigates the 1994 Intel Pentium plan.

Supplements the (A) case.

W.S. Industries undertakes the design and implementation of an activity based costing (ABC) system, and the ABC information empowers workers to make process improvement decisions. Workers' incentive pay is tied to cost savings from process improvements.

Spreadsheet Supplement for case 101062

Examines the high-profile Firestone/Ford product recall/investigation that took place in the summer of 2000. Focuses on the management of supplier relationships and incentives.

Introduces students to the basics of principal-agency theory as it applies to supply chains. Operational problems in supply chains can often be traced to incentive issues. Students and managers lack frameworks to analyze incentive problems in supply chains. This note offers such a framework.

Supplements the (A) case.

After a manager at Owens & Minor, a national medical and surgical distribution company, proposes and develops a formalized activity-based pricing and activity-based management approach to sales and service provision, this case explore the outcome.

Spreadsheet Supplement for case 100079

A forward-thinking manager at Owens & Minor (O&M), a large national medical and surgical distribution company, enlisted the help of both logistics and cost managers to develop an innovative pricing schedule based on the customer's activities instead of the price of the product since the existing cost-plus pricing structure made it impossible for O&M to price services appropriately. The case also explores the customer resistance to his new proposal.

CitySoft is a very small software developer that is grappling with issues of cost measurement and management.

The Cambridge Hospital Community Health Network needed to gain a better understanding of its unit-of-service costs, which had been rising at a rate of 10% per year. The network's step-down costing system gave only aggregate costing information, and there was some concern that it might be inaccurately representing the true cost of the intern and resident program, the interpretive services department, and the use of nurse practitioners. So the Primary Care Unit (PCU) initiated a pilot activity-based costing program. The case provides detailed exhibits on the methods of allocating costs using activity-based drivers.

Spreadsheet Supplement for case 100054

A small CPA firm puts in a new performance measurement system, and profits increase by 350% in less than a year. This case illustrates the reasons for improved profitability as well as the sustainability of levels of growth, the opportunities, and the threats that await the company.

Spreadsheet Supplement for case 100021

Lehigh Steel is a specialty steel manufacturer that plummeted from record profits to record losses in less than three years, driven by an inability to distinguish between profitable and unprofitable business. The scale and growth of service activities and overhead costs in an increasingly customized product line suggests that activity-based costing (ABC) could unlock the secrets of profitability. However, the high fixed-cost structure suggests that theory of constraints (TOC) could also be relevant. Lehigh must determine how to measure profitability to rationalize its products.

Presents a series of problems that face a newspaper publisher, including inventory level, effort level, subsidy for unsold inventory, and commission for sales. Students must make various operational decisions.

Insteel implements an activity-based costing (ABC) system in 1996. It finds pallet nails to be its most profitable product and decides to expand the number of cells making pallet nails from two to four. A repeat of the ABC study in 1997 shows pallet nails have become the least profitable product.