Mile High Cycles - The Case Centre

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Compact case

Case

Reference no. 9-191-056

Subject category: Finance, Accounting and Control

Authors: William J Bruns Jr (Harvard Business School); David J Ellison (Harvard Business School)

Published by: Harvard Business Publishing

Originally published in: 1990

Version: 17 May 2004

Length: 4 pages

Data source: Generalised experience

Topics: Accounting procedures and policies; Cost accounting; Cost analysis; Variance analysis

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Abstract

Introduces the concept of cost variances. Looking at a bicycle manufacturer with one product and three departments, the case presents budgeted and actual data for material, labor, and overhead.

Location:

Colorado

Industry:

Retail and consumer goods

Size:

USD13 million sales

Other setting(s):

1989

About

Abstract

Introduces the concept of cost variances. Looking at a bicycle manufacturer with one product and three departments, the case presents budgeted and actual data for material, labor, and overhead.