More search options
Basket icon
No items
Basket icon

Product details

By continuing to use our site you consent to the use of cookies as described in our privacy policy unless you have disabled them.
You can change your cookie settings at any time but parts of our site will not function correctly without them.
Prize winner
Case
-
Reference no. 9-191-073
Subject category: Finance, Accounting and Control
Authors: Robin Cooper (Harvard Business School); Christopher Ittner (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1990
Version: 2 October 1990
Length: 13 pages
Data source: Field research
Topics: Capacity analysis; Cost accounting; Cost allocation; Cost systems
Share a link: https://casecent.re/p/45346
| No reviews for this item
View our pricing guide or login to see prices.

Abstract

The company has excess capacity. The case explores the various issues surrounding accounting for the cost of capacity. Several definitions of capacity can be discussed and accounted for.
Location:
United States
Size:
USD200 million revenues
Other setting(s):
1989
Teaching note
-
Reference no. 5-191-175
Subject category: Finance, Accounting and Control
Authors: Robin Cooper (Harvard Business School)
Published by: Harvard Business Publishing
Published in: 1991
Length: 9 pages
View full details

About

Abstract

The company has excess capacity. The case explores the various issues surrounding accounting for the cost of capacity. Several definitions of capacity can be discussed and accounted for.

Settings

Location:
United States
Size:
USD200 million revenues
Other setting(s):
1989

Related

Teaching note
-
Reference no. 5-191-175
Subject category: Finance, Accounting and Control
Authors: Robin Cooper (Harvard Business School)
Published by: Harvard Business Publishing
Published in: 1991
Length: 9 pages
View full details
Awards, prizes & competitions