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Compact case
Case
-
Reference no. 9-184-169
Subject category: Finance, Accounting and Control
Authors: William J Bruns Jr (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1984
Version: 14 May 2004
Length: 3 pages
Data source: Generalised experience
Topics: Business growth; Management; Management accounting; Activity-based costing (ABC); Cost accounting; Capital budgeting; Cost analysis; Variance analysis; Budgeting
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Abstract

Loss of a major contract has reduced production volume below the level expected when budget and standard costs were determined. Apparently favorable results for monthly operations result from reduced volume rather than operating efficiency. Rewritten version of a case by the same author.
Location:
United States
Industries:
Electric power generation; Accounting services
Other setting(s):
1984
Teaching note
-
Reference no. 5-185-060
Subject category: Finance, Accounting and Control
Authors: William J Bruns Jr (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1985
Version: 18 May 2004
Length: 8 pages
View full details
Compact case
Case
-
Reference no. 9-107-P03
Portuguese language
Subject category: Finance, Accounting and Control
Authors: William J Bruns Jr (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2007
Version: 14 May 2004
Revision date: 4-Apr-2019
Length: 3 pages
Data source: Generalised experience
Topics: Business growth; Management; Management accounting; Activity-based costing (ABC); Cost accounting; Capital budgeting; Cost analysis; Variance analysis; Budgeting
View full details

About

Abstract

Loss of a major contract has reduced production volume below the level expected when budget and standard costs were determined. Apparently favorable results for monthly operations result from reduced volume rather than operating efficiency. Rewritten version of a case by the same author.

Settings

Location:
United States
Industries:
Electric power generation; Accounting services
Other setting(s):
1984

Related

Teaching note
-
Reference no. 5-185-060
Subject category: Finance, Accounting and Control
Authors: William J Bruns Jr (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 1985
Version: 18 May 2004
Length: 8 pages
View full details
Compact case
Case
-
Reference no. 9-107-P03
Portuguese language
Subject category: Finance, Accounting and Control
Authors: William J Bruns Jr (Harvard Business School)
Published by: Harvard Business Publishing
Originally published in: 2007
Version: 14 May 2004
Revision date: 4-Apr-2019
Length: 3 pages
Data source: Generalised experience
Topics: Business growth; Management; Management accounting; Activity-based costing (ABC); Cost accounting; Capital budgeting; Cost analysis; Variance analysis; Budgeting
View full details