This case is designed to provide students with an activity‐based costing (ABC) capstone experience that addresses the following topics: (1) applying resource usage and resource spending concepts to support “what‐if” decision making; (2) using ABC product cost information to support strategic product mix decision making; (3) using ABC process cost information to support process improvement decision making; and (4) using ABC information in conjunction with the theory of constraints (TOC) to support revenue growth‐oriented modes of analysis when making decisions. The case is partitioned into (A) and (B) versions to enable greater flexibility from a teaching perspective. More specifically, the (A) case focuses on the resource usage vs. resource spending portion of the analysis. The (B) case expands the analysis to address the full range of topics mentioned above.
Skip Nav Destination
Article navigation
1 August 2000
Research Article|
August 01 2000
Wilson Electronics (A) and (B): An ABC Capstone Experience
Peter C. Brewer, Associate Professor;
Peter C. Brewer, Associate Professor
Miami University.
Search for other works by this author on:
Robert J. Campbell, Professor;
Robert J. Campbell, Professor
Miami University.
Search for other works by this author on:
Richard H. McClure, Professor
Richard H. McClure, Professor
Miami University.
Search for other works by this author on:
Issues in Accounting Education (2000) 15 (3): 413–458.
Citation
Peter C. Brewer, Robert J. Campbell, Richard H. McClure; Wilson Electronics (A) and (B): An ABC Capstone Experience. Issues in Accounting Education 1 August 2000; 15 (3): 413–458. doi: https://doi.org/10.2308/iace.2000.15.3.413
Download citation file:
Sign in
Don't already have an account? Register
Client Account
You could not be signed in. Please check your email address / username and password and try again.
Sign in via your Institution
Sign in via your Institution
3
Views
0
Citations