Publications
Publications
  • February 2006 (Revised September 2006)
  • Case
  • HBS Case Collection

Sippican Corporation (A)

By: Robert S. Kaplan
  • Format:Print
  • | Pages:5
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Abstract

Presents a time-driven version of the Wilkerson Co. activity-based costing case (101092). Faced with declining profits, Sippican Corp. is struggling to understand why it is encountering severe price competition on one product line. The controller collects data that will enable development of a time-driven, activity-based cost model to explain better the different demands of each product line on Sippican's indirect and support resources. Illustrates a powerful connection between strategic planning and operational budgeting.

Keywords

History; Business Model; Strategic Planning; Cost Accounting; Motivation and Incentives; Resource Allocation; Activity Based Costing and Management; Profit; Business Strategy; Budgets and Budgeting

Citation

Kaplan, Robert S. "Sippican Corporation (A)." Harvard Business School Case 106-058, February 2006. (Revised September 2006.)

About The Author

Robert S. Kaplan

Accounting and Management
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