ミッドウェスト・オフィス・プロダクト社
前年から売上高が増加したにも関わらず、会社の歴史上初の損失を被ったばかりであったオフィス用品の販売代理店のミッドウェスト・オフィス・プロダクト社。同社での様々な状況を分析し、原価計算、収益性の推定、価格設定やプロセスの改善等考えていく。 Presents an easy introduction to time-driven activity-based costing (ABC) that allows students to build a simple ABC model of order profitability. Midwest's time-driven ABC approach is based on two categories of parameter estimates. The first is the cost per hour of employees performing diverse tasks, such as order-entry operators and delivery personnel performing desktop deliveries. The second is the estimated time required for employees to perform each type of task (manual vs. electronic orders, nearby vs. distant deliveries). Students apply the time-driven ABC model to five representative orders to estimate order profitability based on a far more accurate portrayal of the cost of processing and delivering orders. Stimulates a discussion about the actions, such as pricing and process improvements, to enhance the profitability of orders and also how to report and manage the cost of unused capacity. A rewritten version of an earlier case.
【書誌情報】
ページ数:5ページ
サイズ:A4
商品番号:HBSP-118J10
発行日:2004/3/2
登録日:2020/3/24