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