Publications
Publications
- August 1994
- HBS Case Collection
Komatsu Ltd. (B): Profit Planning and Product Costing
Abstract
Describes Komatsu's profit planning and product costing systems. Komatsu can boast a high degree of employee dedication to achieving its profit plan. Also explores the logic behind the design of a new cost system at Komatsu that is less accurate at the product level but more accurate at the product-line level.
Keywords
Citation
Cooper, Robin. "Komatsu Ltd. (B): Profit Planning and Product Costing." Harvard Business School Case 195-061, August 1994.