【案例名称】Owens & Minor, Inc. (B)

【作者】V.G. Narayanan, Lisa Brem

【页数】8

【格式】PDF

【语言】英语

【出版日期】2000年2月18日

【修订日期】2000年3月8日

【学科】会计 (Accounting)

【案例编号】100079-PDF-ENG

【来源】Harvard Business School

【网页】http://cb.hbsp.harvard.edu/cb/product/100079-PDF-ENG

【简介】

After a manager at Owens & Minor, a national medical and surgical distribution company, proposes and develops a formalized activity-based pricing and activity-based management approach to sales and service provision, this case explore the outcome.

【学习目标】

To introduce students to activity-based pricing strategies at a medical supply distribution company.

【涉及课题】

Accounting; Activity-based costing; Distribution; Materials management; Performance measurement; Pricing; Supply chain management

【背景】

• Geographic: Virginia
• Industry: Health care services
• Company Employee Count: 4,200
• Company Revenue: $3 billion revenues
• Event Year Begin: 1999
• Event Year End: 1999
  

【下载】

http://mbabbs.com/forum.php?mod=viewthread&tid=73