案例解答-Wilkerson-Company完整版.pptVIP

Wilkerson Case Study1. How does Wilkerson’s existing costing system operate?2. Develop an ABC model and estimate product profitability of the 3 product lines: a) What are the cost drivers? b) What are the cost driver rates? c) What are the differences in product profitability vs the current system? d) What causes these differences?3. What actions might be appropriate for improving profitability? 1. How does Wilkerson’s existing costing system operate?MachineExpense$336kSet-UpLabour$40kReceiving/Prod. Control$180kPackaging/Shipping$150kEngineering$100kProduction Cost Centre$806kValves, Pumps