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Prize winner
Compact case
Case
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Reference no. 9-198-117
Authors: Robert S Kaplan
Published by: Harvard Business Publishing
Originally published in: 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.

Featured company

Classic Pen Company
Industry:
Manufacturing

Featured protagonist

  • Jane Dempsey (female), Controller

About

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.

Settings

Featured company

Classic Pen Company
Industry:
Manufacturing

Featured protagonist

  • Jane Dempsey (female), Controller

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