Subject category:
Finance, Accounting and Control
Published by:
Harvard Business Publishing
Version: 26 April 1999
Length: 12 pages
Data source: Field research
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Abstract
Queensferry Telecommunications Division has recently implemented an activity-based cost system. The case explores several issues. First, the role of variance analysis in an activity-based system. Second, the way to determine cost drive rates. Third, the evaluation of incremental business.
Location:
Industry:
Size:
Fortune 500, USD200 million revenues
Other setting(s):
1990
About
Abstract
Queensferry Telecommunications Division has recently implemented an activity-based cost system. The case explores several issues. First, the role of variance analysis in an activity-based system. Second, the way to determine cost drive rates. Third, the evaluation of incremental business.
Settings
Location:
Industry:
Size:
Fortune 500, USD200 million revenues
Other setting(s):
1990