【案例名称】Bridgeton Industries: Automotive Component & Fabrication Plant

【作者】Robin Cooper, Patricia J. Bost

【页数】7

【格式】PDF

【语言】英语

【出版日期】1990年4月23日

【修订日期】1993年4月27日

【学科】会计 (Accounting)

【案例编号】190085-PDF-ENG

【来源】HBS Premier Case Collection

【网页】http://cb.hbsp.harvard.edu/cb/product/190085-PDF-ENG

【简介】

Bridgeton Industries was experiencing reduced sales. To become more competitive it introduced a classification procedure for products based upon their productivity and other factors. Products were classified into three groups: world class, potentially world class, and non-world class. The firm outsources the non-world class products. This outsourcing causes the costs on the remaining products to increase because some costs associated with the outsourced products did not go away. These residual costs caused more products to become non-world class and hence candidates for outsourcing. The firm has entered the death spiral.

【涉及课题】

Budgeting; Corporate strategy; Cost accounting; Cost allocation

【背景】

    * Geographic: United States
    * Industry: Automotive
    * Company Revenue: $250 million revenues

【下载】

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