| HBS Case Collection
(Revised September 1998)
Insteel Wire Products: ABM at Andrews
Insteel implements an activity-based costing (ABC) system in 1996. It finds pallet nails to be its most profitable product and decides to expand the number of cells making pallet nails from two to four. A repeat of the ABC study in 1997 shows pallet nails have become the least profitable product.
Keywords: Cost Accounting;
Activity Based Costing and Management;