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  • April 1998 (Revised September 1998)
  • Case
  • HBS Case Collection

Classic Pen Company, The: Developing an ABC Model

By: Robert S. Kaplan
  • Format:Print
  • | Pages:4
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Abstract

Classic Pen has diversified from its core blue and black pen business by introducing new specialized colors. But costs have risen and margins on blue and black pens are decreasing. The controller turns to activity-based costing (ABC) for an explanation.

Keywords

Activity Based Costing and Management; Manufacturing Industry

Citation

Kaplan, Robert S. "Classic Pen Company, The: Developing an ABC Model." Harvard Business School Case 198-117, April 1998. (Revised September 1998.)

About The Author

Robert S. Kaplan

Accounting and Management
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