Publications
Publications
- September 1989 (Revised December 1989)
- HBS Case Collection
Siemens Electric Motor Works (A) and (B) (Combined)
Abstract
Explores how a cost system can help support a firm's decision to change strategies. In the process, students are exposed to a simple activity-based cost system. Also examines Siemens policy for transferring products between sales and manufacturing divisions. Transfer pricing is based on standard costs generated from their cost system. The case is unique in that the organizational linkage between the product costing system and the transfer pricing system is explored.
Keywords
Citation
Cooper, Robin, and Karen Wruck. "Siemens Electric Motor Works (A) and (B) (Combined)." Harvard Business School Case 190-052, September 1989. (Revised December 1989.)