Publications
Publications
- October 1988
- HBS Case Collection
Digital Communications, Inc.: Encoder Device Division
Abstract
Explores the issues surrounding the determination of the product cost of a subassembly in a firm that has never had to determine subassembly costs. Asks students to change the cost system by adding allocation bases and developing a step-down allocation process.
Keywords
Cost Accounting; Resource Allocation; Manufacturing Industry; Telecommunications Industry; Electronics Industry
Citation
Cooper, Robin. "Digital Communications, Inc.: Encoder Device Division." Harvard Business School Case 189-083, October 1988.