Lipman Bottle Case
Sistemi di controllo - Analisi economiche per le decisioni aziendali 2/ed Robert N. Anthony, David F. Hawkins, Diego M. Macrì, Kenneth A. Merchant Copyright © 2004 – The McGraw-Hill Companies srl
Teaching notes Lipman Bottle Companv*
This case, unchanged tram the Ninth Edition, was prepared by Michael J. Sandretto. Copyright @ 1982 by the President and Fellows ofHarvard College. Harvard Business School Teaching Note 5-182-20 I.
Lipman Bottle Company is designed to illustrate cost accounting in a firm with a simple manufacturing process and with a relatively small product line. The cost accounting information, together with an industry leader 's price list, can be used to revise the price list of the firm. The primary objectives of the case are to: 1. Illustrate a cost system where work in process and finished good inventories are insignificant and where there are no inventories of intermediate subassemblies. These factors greatly simplify the task of calculating product cost . 2. Show how information on a financial statement can be used to estimate product cost for 3. individual items. This can be contrasted with the difficulty in estimating product cost where in- process inventories are significant and where a cost system does not exist. 4. Discuss how cost numbers can be used as an aid in pricing decisions. This can easily be extended to a discussion of whether full or variable costs should be used in pricing decisions.
This case can be used in an 80-minute class for first-year MBA students or as an introductory case in a second-year MBA course. Tutti i diritti may be required in a second-year class. Additional material riservati This note is divided into two sections: teaching strategy (A) and answers to the questions (B).
McGraw-Hill
A. Teaching Strategy
1. Case per Bottle I begin by asking for the variable cost of a 0-1 oz. round bottle, order size 5000-9999, one separation, for sale in Albany. (See answer to question 1, part B of this note.)
Teaching notes Lipman Bottle Companv*
This case, unchanged tram the Ninth Edition, was prepared by Michael J. Sandretto. Copyright @ 1982 by the President and Fellows ofHarvard College. Harvard Business School Teaching Note 5-182-20 I.
Lipman Bottle Company is designed to illustrate cost accounting in a firm with a simple manufacturing process and with a relatively small product line. The cost accounting information, together with an industry leader 's price list, can be used to revise the price list of the firm. The primary objectives of the case are to: 1. Illustrate a cost system where work in process and finished good inventories are insignificant and where there are no inventories of intermediate subassemblies. These factors greatly simplify the task of calculating product cost . 2. Show how information on a financial statement can be used to estimate product cost for 3. individual items. This can be contrasted with the difficulty in estimating product cost where in- process inventories are significant and where a cost system does not exist. 4. Discuss how cost numbers can be used as an aid in pricing decisions. This can easily be extended to a discussion of whether full or variable costs should be used in pricing decisions.
This case can be used in an 80-minute class for first-year MBA students or as an introductory case in a second-year MBA course. Tutti i diritti may be required in a second-year class. Additional material riservati This note is divided into two sections: teaching strategy (A) and answers to the questions (B).
McGraw-Hill
A. Teaching Strategy
1. Case per Bottle I begin by asking for the variable cost of a 0-1 oz. round bottle, order size 5000-9999, one separation, for sale in Albany. (See answer to question 1, part B of this note.)