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Title
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Fitting responsibility center structures to strategy : Bakery Products International
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Author
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Abstract
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| This case is about Bakery Products International, a family-owned company headquartered in Belgium that produces bakery ingredients. It owns 40 sales subsidiaries around the world that operate as profit centers. The transfer pricing system is based on standard man- ufacturing cost plus a profit mark-up. The company has been following a product leader- ship strategy focusing on the artisanal market, but due to changes in the market environment top management wishes to increase market share in the price-sensitive industrial market. You are hired as a business consultant to redesign the responsibility cen- ter structure and transfer pricing system in line with the new competitive strategy. |
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Language
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English
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Source (journal)
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Journal of accounting education / James Madison University. Center for Research in Accounting Education. - Harrisonburg, Va., 1983, currens
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Publication
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Harrisonburg, Va.
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2020
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ISSN
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0748-5751
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DOI
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10.1016/J.JACCEDU.2020.100692
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Volume/pages
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53
(2020)
, p. 1-15
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Article Reference
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100692
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Medium
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E-only publicatie
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Full text (Publisher's DOI)
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Full text (publisher's version - intranet only)
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