Publications
Publications
- November 1984 (Revised March 1999)
- HBS Case Collection
Mayers Tap, Inc. (C)
Abstract
Mayers Tap, Inc. has decided to redesign its cost system. In this case it uses three different cost center designs to determine how the new system should be designed. Students are asked to drop unprofitable products under the three scenarios and explain the effects on the income statements. The teaching objectives are to demonstrate to students that the selection of cost centers is critical to the generation of accurate standard costs.
Keywords
Citation
Cooper, Robin. "Mayers Tap, Inc. (C)." Harvard Business School Case 185-026, November 1984. (Revised March 1999.)