Publications
Publications
- October 1988 (Revised April 1993)
- HBS Case Collection
Seligram, Inc.: Electronic Testing Operations
Abstract
Explores the obsolescence of a cost system when technology changes. In particular, it asks students to increase the number of cost center and allocation bases. The firm moves from a one-center, direct labor-hour system to a three-center, direct labor-hour and machine-hour systems.
Keywords
Citation
Cooper, Robin. "Seligram, Inc.: Electronic Testing Operations." Harvard Business School Case 189-084, October 1988. (Revised April 1993.)