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Publications
  • July 1989 (Revised April 2001)
  • Case
  • HBS Case Collection

Kanthal (A)

By: Robert S. Kaplan
  • Format:Print
  • | Language:English
  • | Pages:13
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Abstract

Multinational company needs an improved cost system to determine the profitability of individual customer orders. Its strategy is to have significant sales and profitability growth without adding additional administrative and support people. The new cost system assesses a charge to each customer order received and an additional surcharge if the item ordered is not normally stocked. The goal is to direct sales resources to the most profitable customers: those who buy standard products in large predictable quantities with minimal demands on technical resources.

Keywords

Cost Accounting; Earnings Management; Cost Management; Financial Management; Multinational Firms and Management; Business or Company Management; Customer Relationship Management; Sales; Business Strategy; Profit; Electronics Industry

Citation

Kaplan, Robert S. "Kanthal (A)." Harvard Business School Case 190-002, July 1989. (Revised April 2001.)

About The Author

Robert S. Kaplan

Accounting and Management
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