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Case
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Reference no. 9-189-084
Subject category: Finance, Accounting and Control
Authors: Robin Cooper (Harvard Business School); Peter B B Turney (Portland State University); Christopher Ittner (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1988
Version: 28 April 1993
Length: 11 pages
Data source: Field research
Topics: Cost accounting; Cost allocation; Cost systems; Technology; Change management
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Abstract

Explores the obsolescence of a cost system when technology changes. In particular, it asks students to increase the number of cost center and allocation bases. The firm moves from a one-center, direct labor-hour system to a three-center, direct labor-hour and machine-hour systems.
Location:
United States
Industry:
Electronic components
Size:
USD8 million revenues
Other setting(s):
1988
Teaching note
-
Reference no. 5-191-020
Subject category: Finance, Accounting and Control
Authors: Robin Cooper (Harvard Business School); Christopher Ittner (Harvard Business School)
Published by: Harvard Business Publishing
Published in: 1991
Length: 17 pages
View full details
Case
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Reference no. 9-106-S03
Spanish language
Subject category: Finance, Accounting and Control
Authors: Robin Cooper (Harvard Business School); Peter B B Turney (Portland State University); Christopher Ittner (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2002
Version: 7 October 2005
Revision date: 4-Apr-2019
Length: 11 pages
Data source: Field research
Topics: Cost accounting; Cost allocation; Cost systems; Technology; Change management
View full details

About

Abstract

Explores the obsolescence of a cost system when technology changes. In particular, it asks students to increase the number of cost center and allocation bases. The firm moves from a one-center, direct labor-hour system to a three-center, direct labor-hour and machine-hour systems.

Settings

Location:
United States
Industry:
Electronic components
Size:
USD8 million revenues
Other setting(s):
1988

Related

Teaching note
-
Reference no. 5-191-020
Subject category: Finance, Accounting and Control
Authors: Robin Cooper (Harvard Business School); Christopher Ittner (Harvard Business School)
Published by: Harvard Business Publishing
Published in: 1991
Length: 17 pages
View full details
Case
-
Reference no. 9-106-S03
Spanish language
Subject category: Finance, Accounting and Control
Authors: Robin Cooper (Harvard Business School); Peter B B Turney (Portland State University); Christopher Ittner (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2002
Version: 7 October 2005
Revision date: 4-Apr-2019
Length: 11 pages
Data source: Field research
Topics: Cost accounting; Cost allocation; Cost systems; Technology; Change management
View full details