地方の独立した医用画像センターとして運営されているVMD MICはいくつかの重要な課題に直面している。過去数年間に実施された効率改善とコスト削減にもかかわらず、収益性は低下し、主要なクライアントからはすでに取引先を変えると言われており、同社に取って代わる、より低価格な製品をもつ競合も続々と参入していた。このケースでは、コストシステムをライフサイクル全体を通じて企業のビジネスプロセスと一致させる必要性、移転価格の設定など、コストシステムの設計と保守に関して企業が通常直面する多くの重要な課題に対処する。 VMD Medical Imaging Center, a local independent provider of medical imaging services, is facing some important challenges. Despite efficiency improvements and cost cutting initiatives carried out over the past few years, their profitability is shrinking, their prices are becoming uncompetitive, and their main customer, a large regional research and teaching hospital, is threatening to seek alternative, more cost-effective, suppliers. The case addresses a number of important challenges that firms typically face with respect to designing and maintaining their costing systems, including the need to keep the costing system in line with the business processes of the firm throughout its life cycle, the setting of transfer prices, which highlights the interdependencies between costing systems and pricing strategies, and the demand-induced death spiral, which is brought about by a shift in sales mix from labor intensive to technology intensive imaging services. In addition, this case offers an opportunity to develop the class discussion in multiple directions, at the discretion of the instructor, such as the role of costing systems in organizations, the relationship between costing and strategy, and the facilitating role of costing with respect to cross-functional coordination.

【書誌情報】

ページ数：8ページ

サイズ：A4

商品番号：HBSP-120J16

発行日：2016/8/1

登録日：2020/11/16