オフィス製品の販売代理店であるダコタのゼネラルマネ―ジャーは、同社史上初の損失を懸念していた。 同社は顧客の指定する様々な場所に商品を直送する「デスクトップ」配送オプションを提供し、主に商用トラック運送業者を利用しながら顧客に商品を出荷していた。流通会社における活動ベースの原価計算と顧客収益性測定の役割を探る。 The senior management team of Dakota, an office products distributor, is concerned about the company's first loss in history. Explores the role for activity based costing and customer profitability measurement in a distribution company. Dakota's customers are increasingly demanding more specialized services, such as desktop delivery. Also, whereas some customers have switched to electronic ordering, others continue to place their orders manually. Pricing is based on a fixed markup of the cost of the purchased item. The managers feel that the fixed markup may not be compensating them for the higher costs of manual order processing and desktop delivery. The financial manager initiates an effort to estimate the costs of handling the different types of orders so that she can estimate the profitability of individual customers based on their actual order pattern.

【書誌情報】

ページ数：6ページ

サイズ：A4

商品番号：HBSP-118J07

発行日：2001/8/7

登録日：2020/3/24