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Fitting responsibility center structures to strategy : Bakery Products International

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Abstract
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 manufacturing cost plus a profit mark-up. The company has been following a product leadership 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 center structure and transfer pricing system in line with the new competitive strategy.
Keywords
Corporate strategy, Responsibility center structures, Transfer pricing methods

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MLA
Hoozée, Sophie, et al. “Fitting Responsibility Center Structures to Strategy : Bakery Products International.” JOURNAL OF ACCOUNTING EDUCATION, vol. 53, 2020, doi:10.1016/j.jaccedu.2020.100692.
APA
Hoozée, S., Maussen, S., Bruggeman, W., & Scheipers, G. (2020). Fitting responsibility center structures to strategy : Bakery Products International. JOURNAL OF ACCOUNTING EDUCATION, 53. https://doi.org/10.1016/j.jaccedu.2020.100692
Chicago author-date
Hoozée, Sophie, Sophie Maussen, Werner Bruggeman, and Geert Scheipers. 2020. “Fitting Responsibility Center Structures to Strategy : Bakery Products International.” JOURNAL OF ACCOUNTING EDUCATION 53. https://doi.org/10.1016/j.jaccedu.2020.100692.
Chicago author-date (all authors)
Hoozée, Sophie, Sophie Maussen, Werner Bruggeman, and Geert Scheipers. 2020. “Fitting Responsibility Center Structures to Strategy : Bakery Products International.” JOURNAL OF ACCOUNTING EDUCATION 53. doi:10.1016/j.jaccedu.2020.100692.
Vancouver
1.
Hoozée S, Maussen S, Bruggeman W, Scheipers G. Fitting responsibility center structures to strategy : Bakery Products International. JOURNAL OF ACCOUNTING EDUCATION. 2020;53.
IEEE
[1]
S. Hoozée, S. Maussen, W. Bruggeman, and G. Scheipers, “Fitting responsibility center structures to strategy : Bakery Products International,” JOURNAL OF ACCOUNTING EDUCATION, vol. 53, 2020.
@article{8682187,
  abstract     = {{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 manufacturing cost plus a profit mark-up. The company has been following a product leadership 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 center structure and transfer pricing system in line with the new competitive strategy.}},
  articleno    = {{100692}},
  author       = {{Hoozée, Sophie and Maussen, Sophie and Bruggeman, Werner and Scheipers, Geert}},
  issn         = {{0748-5751}},
  journal      = {{JOURNAL OF ACCOUNTING EDUCATION}},
  keywords     = {{Corporate strategy,Responsibility center structures,Transfer pricing methods}},
  language     = {{eng}},
  pages        = {{15}},
  title        = {{Fitting responsibility center structures to strategy : Bakery Products International}},
  url          = {{http://dx.doi.org/10.1016/j.jaccedu.2020.100692}},
  volume       = {{53}},
  year         = {{2020}},
}

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