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商品編號： 9-102-030 出版日期： 2001/10/01 作者姓名： Kaplan, Robert S.;Darwall, Christina 商品類別： Other 商品規格： 17p 再版日期： 2008/03/13 地域： California 產業： Biotechnology 個案年度： 2001 - 2001
商品敘述：
An entrepreneurial, publicly traded biotech company has begun production and sales of its core product--cartridges that permit DNA samples to be analyzed on a microchip. In the early quarters, sales are difficult to forecast and the company has experienced fluctuating production volumes and unpredictable gross margins, which has upset the board of directors. The finance staff investigates whether to adopt a new costing approach based on capacity. With large amounts of unused capacity, the decision of how to apply capacity costs is critical to the company''s management and its reporting strategy with analysts.
涵蓋領域：
Management accounting;Cost accounting;Capacity analysis
相關資料：
Case Teaching Note, (5-102-078), 12p, by Robert S. Kaplan;Spreadsheet Supplement, (XLS008), 0p, by Robert S. Kaplan, Christina Darwall
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