Case | HBS Case Collection | December 1989 (Revised April 1997)

Destin Brass Products Co.

by William J. Bruns Jr.


A specialized manufacturer of brass valves, pumps, and flow controllers is troubled by competitive pricing in pumps and higher than expected margins for flow controllers. Managers suspect that cost accounting and cost allocations to products may be to blame. Two volume-based systems are described and illustrated.

Keywords: Cost Accounting; Activity Based Costing and Management; Five Forces Framework; Customer Value and Value Chain; Competition; Business Strategy; Design; Inflation and Deflation; Asset Pricing; Governance Controls; Manufacturing Industry;


Bruns, William J., Jr. "Destin Brass Products Co." Harvard Business School Case 190-089, December 1989. (Revised April 1997.)