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Alpha metals Lötsysteme GmbH

Author: Weiss, Lawrence A. INSEAD Area: Accounting and ControlPublisher: Fontainebleau : INSEAD, 1997.Language: EnglishDescription: 6 p.Type of document: INSEAD CaseAbstract: This case is ideal as an introduction to relevant product costing. The case describes the issues a manager of a German plant producing solder faces in deciding wether to scrap or reuse returned packaging which contains toxic waste or change the packagingPedagogical Objectives: This case is perfect for introducing the concept of relevant costs, and the mechanics of allocating overhead costs on the basis of direct labor. In executive courses, it can be distributed after a short introduction. In MBA or undergradute courses, it should be used after a discussion of the nature of costs and volume profit analysis.
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This case is perfect for introducing the concept of relevant costs, and the mechanics of allocating overhead costs on the basis of direct labor. In executive courses, it can be distributed after a short introduction. In MBA or undergradute courses, it should be used after a discussion of the nature of costs and volume profit analysis.

This case is ideal as an introduction to relevant product costing. The case describes the issues a manager of a German plant producing solder faces in deciding wether to scrap or reuse returned packaging which contains toxic waste or change the packaging

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