Wilson Electronics (A) and (B): An ABC Capstone Experience

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.