Bremen Electronics (C)

7 Pages Posted: 21 Oct 2008

See all articles by William Rotch

William Rotch

University of Virginia - Darden School of Business


In the C case (also see the A case [UVA-C-2121] and the B case [UVA-C-2122]), the controller estimates the results for 1994 and recognizes that profit will be below expectations. Further analysis shows that serving the requirements of mail-order customers has been expensive. The controller develops a new activity, customer service, and begins to measure the cost of handling customer orders.

Keywords: cost-accounting systems, diverse protagonist, female, diversity case, diversity, international

Suggested Citation

Rotch, William, Bremen Electronics (C). Darden Case No. UVA-C-2123, 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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