Narnia, Inc.

3 Pages Posted: 21 Oct 2008

See all articles by William Rotch

William Rotch

University of Virginia - Darden School of Business


This case is about a new company launching three new products and distributing its total costs to products in the traditional way. When sales reach capacity, three other companies enter the market with focused production, pricing one of the products well below Narnia's. Cost distribution is the issue.

Keywords: cost accounting, cost-accounting systems, cost-information systems, management accounting

Suggested Citation

Rotch, William, Narnia, Inc.. Darden Case No. UVA-C-2013, Available at SSRN:

William Rotch (Contact Author)

University of Virginia - Darden School of Business

P.O. Box 6550
Charlottesville, VA 22906-6550
United States

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