G. Wilson & Co., Inc.

13 Pages Posted: 21 Oct 2008

See all articles by William Rotch

William Rotch

University of Virginia - Darden School of Business

Almand Coleman

affiliation not provided to SSRN

C. Ray Smith

University of Virginia - Darden School of Business

Date Written: 2006

Abstract

The setting of this case is the Recession of 1980. G. Wilson & Co. is a job shop that gets business by submitting the low bid. Robert Monroe, the controller, has been doing a trial run of direct costing. The case provides financial information for six months under both direct costing and absorption costing. The case can be used to illustrate the difference between absorption and direct costing, to show how direct costing and the contribution concept can be used in pricing, and to provide a vehicle for discussing cost allocation.

Keywords: contribution analysis, cost-accounting systems, cost allocation, direct costs, pricing, relevant costs

JEL Classification: A20, M40, M46

Suggested Citation

Rotch, William and Coleman, Almand and Smith, C. Ray, G. Wilson & Co., Inc. (2006). Darden Case No. UVA-C-0893, Available at SSRN: https://ssrn.com/abstract=907965

William Rotch

University of Virginia - Darden School of Business

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

Almand Coleman

affiliation not provided to SSRN

No Address Available

C. Ray Smith (Contact Author)

University of Virginia - Darden School of Business ( email )

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

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