使责任中心结构与战略相适应:烘焙产品国际

Q1 Social Sciences

Journal of Accounting Education Pub Date : 2020-12-01 DOI:10.1016/j.jaccedu.2020.100692

Sophie Hoozée , Sophie Maussen , Werner Bruggeman , Geert Scheipers

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引用次数: 1

摘要

这个案例是关于面包店产品国际，一家总部设在比利时的家族企业，生产烘焙原料。它在全球拥有40个销售子公司，作为利润中心运作。转移定价系统是基于标准制造成本加上利润加成。该公司一直遵循产品领先战略，专注于手工市场，但由于市场环境的变化，高层管理人员希望增加在价格敏感的工业市场的市场份额。你被聘为业务顾问，根据新的竞争战略重新设计责任中心结构和转移定价系统。

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Fitting responsibility center structures to strategy: Bakery Products International

This case is about Bakery Products International, a family-owned company headquartered in Belgium that produces bakery ingredients. It owns 40 sales subsidiaries around the world that operate as profit centers. The transfer pricing system is based on standard manufacturing cost plus a profit mark-up. The company has been following a product leadership strategy focusing on the artisanal market, but due to changes in the market environment top management wishes to increase market share in the price-sensitive industrial market. You are hired as a business consultant to redesign the responsibility center structure and transfer pricing system in line with the new competitive strategy.

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来源期刊

Journal of Accounting Education Social Sciences-Education

CiteScore

4.20

自引率

0.00%

发文量

期刊介绍： The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.