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Subject category:
Finance, Accounting and Control
Published by:
Harvard Business Publishing
(1998)
Version:
17 September 1998
Length:
4 pages
Data source:
Generalised experience
Abstract
Classic Pen has diversified from its core blue and black pen business by introducing new specialized colors. But costs have risen and margins on blue and black pens are decreasing. The controller turns to activity-based costing (ABC) for an explanation.
Topics
Production; Operating costs; Products; Management; Management accounting; Activity-based costing; Manufacturing; Cost accounting; Cost analysis; CostingIndustry:
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