Case | HBS Case Collection | March 2001 (Revised August 2003)

Wilkerson Company

by Robert S. Kaplan


The president of Wilkerson, faced with declining profits, is struggling to understand why the company is encountering severe price competition on one product line while able to raise prices without competitive response on another product line. The controller proposes that the company develop an activity-based cost model to understand better the different demands that each product line makes on the organization's indirect and support resources. A rewritten version of an earlier case.

Keywords: Activity Based Costing and Management; Competition; Profit; Product; Consumer Products Industry;


Kaplan, Robert S. "Wilkerson Company." Harvard Business School Case 101-092, March 2001. (Revised August 2003.)